FOR OFFICIAL USE ONLY
GOVERNMENT OF ORISSA
COMPILATION OF
IMPORTANT CIRCULARS
AND ORDERS
ISSUED BY
FINANCE DEPARTMENT
DURING 2008 - 2009
FINANCE DEPARTMENT
FOREWORD
Instructions, orders and clarification issued by the Finance
Department from time to time relating to service conditions, pay fixation,
budgetary exercises and other allied matters are very often required by
different Departments for reference. As in the past years, it has been our
endeavour in the Finance Department to compile such instructions issued
during the year 2008-2009 in shape of a compendium for the benefit of
user Departments and subordinate offices. Any doubt regarding
interpretation of these orders/instructions may be referred to the Finance
Department.
I do hope that this compendium will be found useful by all
concerned.
Jugal Kishore Mohapatra
Principal Secretary to Government.
Finance Department.
I
CONTENTS
MATTER RELATING TO ORISSA SERVICE CODE
Sl.
No.
(1)
1.
2.
3.
G.O. No.
Date
Subject
(2)
(3)
(4)
Resolution No.- 24942/F., 14.05.2008 Grant of Advance
CS -I -38/07
Increment infavour of
Junior Engineers in the
regular scale of pay having
degree qualification.
Notification No. 33754/F., 11.07.2008 Retaining Allopathy,
Pen-96/2008
Medical Officers belonging
to Orissa Employees State
Insurance Medical Service
Cadre up to the age of sixty
years.
Resolution No.- 43877/F., 25.09.2008 Grant of one Advance
CS –I (P) -2/2008
Increment at 2nd TBA stage
in favour of the State Govt.
employees on completion
of 25 years of service in a
particular post/grade/scale.
Page
(5)
1
2
3-4
MATTER RELATING TO O.R.S.P. RULES
Sl.
No.
(1)
1.
2.
3.
4.
5.
6.
G.O. No.
Date
Subject
(2)
(3)
(4)
Resolution No.- 24945/F., 14.05.2008 Revision of Scale of pay of
CS –I -38/07
Junior Engineers under
Second Stage TBAs on
completion of 25 years of
service in their respective
original posts/grade under
ORSP Rules, 1998.
Memo No.- 32986(255)/F.,
07.07.2008 Adoption of uniform scale
CS-I (P)-11/08
of monthly remuneration for
contractual employees.
Resolution No.41279/F., 09.09.2008 Constitution of Fitment
C.S.-I-(P) 15/2008
Committee
Resolution No.54080/F., 16.12.2008 Revised Scale of Pay, 2008
PCC-51/2008
Notification No.55244/F., 24.12.2008 Orissa Revised Scales of
PCC(F)-51/08(Pt)
Pay Rules, 2008
24.12.2008 Corrigendum on Revised
Corrigendum
Scale of Pay, 2008
No.55272/F.,
PCC-51/2008
Page
(5)
5
6-7
8-9
10-19
20-61
62
II
7.
8.
9.
Memo
No.55371/F., 26.12.2008 Procedure for fixation and
PCC-51/2008
drawal of pay in the revised
scales under the Orissa
Revised Scale of Pay
Rules, 2008
Memo No.4953(255)/F., 28.01.2009 Deposit of the arrear salary
PCC-51/2008
in the G.P.F. Account.
Resolution No.8488/F., 16.02.2009 Constitution of Anomaly
PCC- 16/2009
Committee
63-68
69
70
MATTER RELATING TO ADVANCES
Sl.
No.
(1)
1.
2.
G.O. No.
(2)
O.M. No.- 28132/F.,
CA-II-06/08
O.M. No.- 43631/F.,
CS-IV-65/08
Date
Subject
(3)
(4)
02.06.2008 Maximum limit of the
advance and minimum pay
limit for admissibility for
sanction of advances on
Moped, Motorcycle/Scoter/
Motor Car
24.09.2008 Admissibility of Festival
Advance to Non-Gazetted
State Government
Employees – Revision of
the amount of advance.
Page
(5)
71-73
74
MATTER RELATING TO D.A./T.A./ OTHER ALLOWANCE
Sl.
No.
(1)
1.
2.
3.
4.
G.O. No.
(2)
O.M. No.- 21378/F.,
CS-IV-1/2008
Date
Subject
(3)
(4)
19.04.2008 Sanction of D.A. @ 6% to
the State Govt. Employees
w.e.f. 01.07.2007
O.M. No.- 30111/F.,
19.06.2008 Sanction of D.A. @ 6% to
CS-IV-1/2008
State Govt. Employees
w.e.f. 01.01.2008
O.M. No.- 55805/F.,
29.12.2008 Sanction of D.A. to the
CS-IV-1/2008
State Govt. Employees etc.
from 01.01.2006,
01.07.2006, 01.01.2007,
01.07.2007, 01.01.2008 &
01.07.2008 on the Revised
Scales of Pay, 2008.
O.M.
No.25485 17.05.2008 Admissibility of Travelling
Allowance/Daily Allowance
(255)/F.,
to the contractual
CS-II-9/2008
Personnel while performing
official tour outside Head
quarters.
Page
(5)
75-76
77-78
79-80
81
III
5.
O.M. No.- 25980/F.,
CS-II-13/2008
6.
O.M. No.- 34550/F.,
CS-II-13/2008
7.
O.M. No.- 2879/F.,
CS-II-2/2009
20.05.2008 Revision of rates of
Permanent, Travelling
Allowance.
18.07.2008 Revision of rates on
Permanent Travelling
Allowances.
14.01.2009 Withdrawal of Special
Allowance incase of
deputation for higher study.
82
83
84
MATTER RELATING TO HOUSE RENT ALLOWANCE
Sl.
No.
(1)
1.
G.O. No.
(2)
O.M. No.- 55376/F.,
CS-IV-2/2008
Date
Subject
(3)
(4)
26.12.2008 Revision in the rate of
House Rent Allowance
Page
(5)
85-87
MATTER RELATING TO O.C.S. (PENSION) RULES
Sl.
No.
(1)
1.
2.
3.
4.
5.
6.
7.
G.O. No.
Date
Subject
(2)
(3)
(4)
Resolution No.21615/F., 21.04.2008 Temporary Increase on
Pen - 43/2007
Pension/Family Pension
Resolution No.30401/F., 20.06.2008 Temporary Increase on
Pen – 98/2008
Pension/Family Pension
25.08.2008 Maintaining the retirement
No.39458 (255)/F
profile of all State Govt.
Pen-103/08
Employees.
Resolution No.43870/F., 25.09.2008 Special Incentive Package
Pen – 144/2008
to the Police Personnel of
the State engaged on
Naxalite duty.
No.45846 (410)/F.,
16.10.2008 Option to be exercised by
Pen-97/2008
Govt. Employees joined in
Govt. Services on or after
01.01.2005 as per New
Restructured Defined
Contribution Pension
Scheme.
Resolution No.2510/F., 12.01.2009 Special Incentive Package
Pen – 73/2008
to the Forest Personnel of
the State working in
Naxalite affected areas.
No.3653/F.,
19.01.2009 Revision of Pension/Family
Pension, Gratuity and
Pen-181/2008
Commutation of Pension of
Post-2006
Pensioners/Family
Pensioners.
Page
(5)
88-89
90-91
92-93
94-95
96-120
121-122
123-130
IV
8.
9.
10.
11.
12.
13.
O.M.No.3667/F.,
Pen-181/2008
Memo No.4367/F.,
Pen-181/2008
O.M.No.4821/F.,
Pen-98/2008
No.6575/F.,
Pen-181/2008
No.9920(255)/F.,
Pen-17/2009
Memo No.14308/F.,
Pen-181/2008
19.01.2009 Revision of Pension/Family
Pension, Pre-2006
Pensioners/Family
Pensioners.
22.01.2009 Corrigendum to O.M. No.
3667/F dt.19th January,
2009.
27.01.2009 Dearness Relief (TI) on
Pension/Family Pension
w.e.f. 01.01.2006 infavour
of the State Govt.
Pensioners/Family
Pensioners.
06.02.2009 Revision of Pension/Family
Pension, Pre-2006
Pensioners/Family
Pensioners.
24.02.2009 Timely submission of
Pension papers to
AG(A&E) Orissa of retired
Govt. Servants as
prescribed in Rule 62(2) of
O.C.S. (Pension) Rules1992.
21.03.2009 Corrigendum to
O.M.No.3667/F
dt.19.01.2009.
131-193
194
195-197
198-200
201-202
203
MATTER RELATING TO BUDGET
Sl.
No.
(1)
1
G.O. No.
(2)
L. No.20519 (225)/F.,
WM -16/2008
2.
L. No.20591 (225)/F.,
WM-15/2008
3.
L. No.22240 (225) /F.,
WF-II-5/2008
4.
L. No. 22245 (4)/F.,
WF-II-5/2008
Date
Subject
(3)
(4)
15.04.2008 Procedure for regulating
release of funds from Civil
Deposit during 2008-2009.
15.04.2008 Regulation of Expenditure out
of the Annual Budget for the
year 2008-2009.
25.04.2008 Reconciliation and payment of
outstanding dues of CESU,
WESCO, NESCO &
SOUTHCO by Govt. Offices
within 30th June, 2008.
25.04.2008 Reconciliation and payment of
outstanding dues of CESU,
WESCO, NESCO &
SOUTHCO , Urban Local
Bodies, Panchayati Raj
Institutions, Public Sector
Undertakings & Cooperatives
within 30th June, 2008.
Page
(5)
204-208
209-225
226-228
229-230
V
5.
O.M.No. 28170/F.,
Bt-I-23/2007
6.
Notification No.41424/F.,
Bt-VI- (SFC)-1/2007
Notification 12247/Legis
7.
8.
Notification No.49705/F
Bt-VI (SFC)-1/2007 (Pt)
9.
M.No.-53219 (225)/F.,
Bt-I-18/2008
10.
Notification No.55076/F.,
Bt-VI(SFC)-1/2007(Pt)
11.
No.56171 (45)/F.,
Bt-V-25/2007
12.
Notification
No.182/I-Legis
46/2008
No.2857(225)/F.,
WM-15/2008
13.
14.
Notification No.2843/F.,
Bt-VI (SFC) 1/2007 (Pt)
15.
No.12511 (237)/F.,
Bt-I-18/2008
02.06.2008 Rationalisation of
231
restrictions imposed on air
travel by officials of State
Govt./PSUs within India.
232-234
10.09.2008 Constitution of State
Finance Commission.
04.10.2008 The Orissa Contingency
235
Fund (Amendment)
Ordinance, 2008.
11.11.2008 Fees, Honorarium to
236
Chairman/Members/Member
Secy., Orissa Finance
Commission.
08.12.2008 Admissibility of expenditure
237-239
relating to the provisions
made in the Supplementary
Statement of Expenditure
for the year 2008-2009 and
Expeditious action to utilize
the fund in time etc.
23.12.2008 Amendments to Notification
240
of Govt. of Orissa in F.D.
No.49705/F., dt.11.11.2008.
31.12.2008 Creation and filling up of
241
Contractual posts in different
Departments of Govt.
03.01.2009 Orissa Contingency Fund
242
(Amendment) Act, 2008.
14.01.2009 Deadline for submission of
proposals relating to
financial sanction and
drawal of funds in the
remaining part of the current
financial year.
14.01.2009 Amendment to the
Notification of Govt. in F.D.
No.41424/F., dt.10.09.2008.
13.03.2009 Drawal of Arrear Revised
Pay under Plan Schemes.
243-247
248
249
MATTER RELATING TO COMMERCIAL TAXES
Sl.
No.
(1)
1.
G.O. No.
(2)
Notification No.28816/F.,
CTA-14/2007
Date
Subject
(3)
(4)
06.06.2008 Amendment to Schedule C
of the Orissa Value Added
Tax Act, 2004
w.e.f. 07.06.2008
Page
(5)
250
VI
2.
3.
Resolution No.37800/F.,
CTD-30/2008
Resolution No.37805/F.,
CTD-30/2008
4.
5.
6.
7.
8.
9.
Notification No.44697/F.,
CTC-71/2005
Notification No.50156/F.,
CTA-33/2008
Notification No.53381/F.,
CTA-23/2008
Notification No.55064/F.,
CTN-7/2008
Notification No.55067/F .,
CTA-7/2008
Notification No.2680/F.,
CTA-117/2002 (Pt-II)
08.08.2008 Maintaining parity of
designation of officers
attached to Commercial
Taxes Wing.
08.08.2008 Change of nomenclature
and upgradation of some
posts in the Commercial
Tax Organisation.
01.10.2008 Jurisdiction of Assistant
Commissioner of Sales Tax
or Sales Tax Officer over
the Large Tax-Payer’s unit.
15.11.2008 Exemption to the dealers
carrying on business-inoutstilled liquor and paying tax
under the composition
scheme from the liability to
get their accounts audited
under Orissa Value Added
Tax Act, 2004.
10.12.2008 Exemption from tax on sale
of food grains by Food
Corporation of India and
Orissa State Civil Supplies
Corporation Ltd, in side the
State for use in Welfare
Scheme.
23.12.2008 Exemption from the Levy of
tax procured for exclusive
use as material equipment
under the Rajiv Gandhi
Grameena Vidyutikaran
yojana.
23.12.2008 Exemption of tax from the
sale of materials such as
PSC Pole, Conductor,
Transformer etc in Orissa
under Rajiv Gandhi
Grameena Vidyutikaran
yojana.
13.02.2009 Exemption of payment of tax
payable under Orissa Value
Added Tax Act, 2004 to the
goods sold incourse of
execution of works contract to
Indian Oil Corporation Ltd.
Paradeep Petroleum Refinery
Project Located at Abhaya Chandrapur in the district of
Jagatsinghpur.
251
252
253
254-256
257
258-259
260-261
262-263
VII
10.
11.
12.
13.
14.
Notification No.2683/F.,
CTA-117/2002 (Pt-II)
Notification No.4762/F.,
CTA-63/2008
Notification No.10184/F.,
CTA-30/2008
Notification No.10187/F.,
CTA-53/2008
Notification No.10190/F.,
CTA-53/2008
13.01.2009 Exemption of payment of tax
payable under Orissa Value
Added Tax Act, 2004 to the
purchase of goods by Indian
Oil Corporation Ltd.
Paradeep Petroleum
Refinery Project Located at
Abhaya Chandrapur in the
district of Jagatsinghpur.
27.01.2009 Specifying no input tax credit
to be allowed to the
registered dealers in respect
of the goods description in
the schedule under Orissa
Value Added Tax Act, 2004.
25.02.2009 Amendment of the Orissa
Value Added Tax
(Amendment) Rules, 2009.
25.02.2009 Exemption from tax the
scale/purchase of materials
to be used by donor
agencies/organisation for
the purpose of rehabilitation
and construction work in
flood affected areas of the
State.
25.02.2009 Exemption of Scheduled
goods procured by the donor
agencies/ organisations for
exclusive use in the
rehabilitation and
reconstruction work in the
flood affected areas in force
till 30th June 2009.
264-265
266
267-397
398-400
401-402
MATTER RELATING TO ORISSA TREASURY CODE
Sl.
No.
(1)
1.
2.
G.O. No.
(2)
Notification No.19570/F.,
TRC-19/2004
Notification No.22617/F.,
TRC-46/2005
Date
Subject
(3)
(4)
Govt.
transaction
of the
05.04.2008
office of S.P.Khurda
attached to the Special
Treasury, Khurda with
immediate effect.
28.04.2008 Treasury transaction of SubTreasury, Laxmipur, DistrictKoraput, to be conducted by
the Indian Overseas Bank,
Laxmipur Branch w.e.f.01.06.2008.
Page
(5)
403
403
VIII
3.
4.
5.
6.
7.
8.
Notification No.24751/F.,
TRC-14/2008
Notification No. 24758/F.,
TRC-14/2008 (Pt)
O.M. No.26848/F.,
TRD-22/2007
Notification No.27089/F.,
TRC-14/2008
No.27571 (10)/F.,
TRD-22/2007
Notification No.29846/F.,
TRC-14/2008
13.05.2008 Attachment of office of the
Assistant Labour
Commissioner,
Bhawanipatna for all Govt.
transactions including
drawal of bills to the District
Treasury, Kalahandi,
Bhawanipatna with
immediate effect.
13.05.2008 Attachment of the office of
the State Port Engineer of
Special Relief
Organisation, Board of
Revenue, Orissa, Cuttack
for all Govt. transactions
including drawal of bills to
the District Treasury,
Cuttack with immediate
effect.
24.05.2008 Payment of Pension
through Public Sector
Banks – Credit of Pension
to Joint Bank Account
operated by a Pensioner
with his/her spouse.
27.05.2008 Attachment of office of
Home Guard Organisation
to different treasuries for all
Govt., transactions
including drawal of bills
with immediate effect.
29.05.2008 Payment of Pension
through Public Sector
Banks-Credit of Pension to
Joint Bank Account
operated by a Pensioner
with his/her spouse.
17.06.2008 Attachment of the newly
created office of the
Commandant, OSAP 3rd
India Reserve Battalion
Camp at office of the I.G. of
Police SAP, Orissa for all
Govt. transactions including
drawal of bills to the District
Treasury, Cuttack with
immediate effect.
404
404
405-408
409
410-413
414
IX
9.
10.
11.
12.
13.
L. No.32011(40)/F.,
TRC-20/2008
L. No.41181(215)/F.,
TRD-26/2006
Notification No.54930/F.,
TRC-27/2008
Notification No.55966/F.,
TRC-27/2008
L.No.11185(225)/F.,
TRB-02/2009
27.06.2008 Measures for Budget
Allotments in soft copy by
all Departments and all
Controlling Officers and
supply of the same to the
Directorate of treasuries
and Inspection, Orissa to
enable transactions for the
financial year 2008-2009
through the Orissa
Treasury Management
System.
08.09.2008 Monthly reconciliation of
Accounts with the
Accountant General (A&E)
22.12.2008 Establishment of a new
Sub-Treasury at Sukinda
w.e.f. 30.12.2008
30.12.2008 Establishment of a new
Sub-Treasury under the
District Treasury, Jajpur
established at Sukinda
w.e.f. 09.01.2009 in
supersession of Notification
No.54930/F dt.22.12.2008.
03.03.2009 Measures to prevent rush
of expenditure towards the
fag end of the financial year
2008-2009.
415-426
427-428
429
429
430-438
MATTER RELATING TO ORISSA GENERAL FINANCIAL RULES
Sl.
No.
(1)
1.
G.O. No.
(2)
O.M.No. 45174/F.,
Codes-28/2007
Date
Subject
(3)
(4)
04.10.2008 Amendment of Rule2 (ix-a)
of OGFR Vol-I
Page
(5)
439
MISCELLANEOUS MATTERS
Sl.
No.
(1)
1.
G.O. No.
(2)
Resolution No. 29952/F.,
CCA-II-12/2008
Date
Subject
(3)
(4)
18.06.2008 Constitution of Committee
for Examination of Draft
Audit Code for the
Common Cadre Audit
Personnel working under
Finance Department.
Page
(5)
440
X
2.
No. 34887(4)/F.,
Codes-14/2008
3.
Resolution No. 45177/F.,
FFP-71/2005
4.
Notification No. 8588/F.,
XIV-AUD-43/2007
5.
No. 50653/F.,
FFP-477/2007
6.
Resolution No.9278/F.,
FE-TP-II-9/2008
7.
Resolution No.-55692/F.,
FFP-39/2006
Resolution No.1083/F.,
CCA-I-6/2008
8.
9.
Resolution No.10910/F.,
OFS-II-1/2009
10.
Resolution No.833/F .,
AE(GP)-III-25/2006
21.07.2008 Enhancement of binding
charges of Law Books and
Law Journals.
04.10.2008 Extension of the term of
Freedom Fighters Pension
Committee from
01.10.2008 to 31.03.2009
to consider the residual
cases/matters of NonJailed Freedom Fighter
Pension.
06.11.2008 Notification appointing
Audit Superintendents,
Local Fund Audit as
Assistant Examiner of
Local Accounts to
discharge the function of
the Examiner of Local
Accounts under Section-9
of the Orissa Local Fund
Audit Act.
18.11.2008 Grant of Dearness Relief to
the Freedom Fighters and
their eligible dependants
under the Swatantra Sainik
Samman Pension (SSS)
Scheme-1980.
04.12.2008 Up-gradation of 30 (thirty)
posts of Auditors of Local
Fund Audit Organisation to
the rank of Audit
Superintendent.
27.12.2008 Revision of the State Token
Freedom Fighter’s Pension.
06.01.2009 Upgradation of 7(Seven)
post of Auditors of
Common Cadre of Auditors
Organisation to the rank of
Audit Superintendent.
28.02.2009 Restructuring the cadre of
the Orissa Finance Service
and Constitution of the
Orissa Taxation &
Accounts Service.
28.01.2009 Upgradation of 5(five) posts
of Auditors to the rank of
Audit Superintendents of
the G.P.Wing of L.F.A.
Organisation.
441
442
443
444-446
447-448
449
450-451
452-459
460-461
XI
OMITTED FROM 2007-08
Sl.
No.
(1)
1.
2.
G.O. No.
(2)
No. 3729(40)/F.,
TRD-04/2006 (Pt)
No.7930/F
TRD-26/2006
Date
Subject
(3)
(4)
28.01.2008 Website of the Directorate
of Treasuries & Inspection.
23.02.2008 Preparatory measures for
Budget Allotments in Soft
copy by all Departments
and all Controlling Officers
and Supply of the same to
the Directorate of
Treasuries & Inspection,
Orissa to enable
transaction for the Financial
Year 2008-09 through the
Orissa Treasury
Management System.
Page
(5)
462
463-464
MATTER RELATING TO
ORISSA SERVICE CODE
1
FINANCE DEPARTMENT
***
/F.,
No. 24942
CS-I-38/07
RESOLUTION
Bhubaneswar, the 14th May, 2008.
Sub: Grant of Advance increment in favour of Junior Engineers in
the regular scale of pay having degree qualification.
After careful consideration of the demands of the Orissa Diploma
Engineers’ Service Association, Government have been pleased to
grant two advance increments in favour of Junior Engineers having
degree qualification in regular scale of pay under ORSP Rules, 1998.
The grant of advance increments will be subject to satisfaction of
the following conditions :i)
All proposal for grant of advance increments in respect of
J.Es having degree qualification will be examined by an
Expert Committee in the line to be constituted by the
respective Administrative Department sponsoring the
proposal and their recommendation obtained if the
qualification acquired is sufficiently of high merit and will be
useful to the Department.
ii)
Such J.Es as are sent by Government on deputation or
allowed deputation-cum-study leave / Study leave with
necessary financial benefits for obtaining higher
qualification shall not be eligible for advance increments for
acquiring degree qualification during such deputation or
study leave.
iii)
The financial benefits on account of grant of advance
increments will be available from the date of award of such
degree or with effect from 01.04.2008 which ever is later.
iv)
All proposals for grant of advance increments should be
disposed off at the level of concerned Administrative
Department. In case of any doubt the same may be
referred to the Finance Department for clarification.
This order will take effect from 01.04.2008.
Sd/- R.N.Senapati
Principal Secretary to Government
2
FINANCE DEPARTMENT
***
NOTIFICATION
Bhubaneswar, dated the 11th July, 2008.
No. Pen-96/2008-33754/F., In exercise of the powers conferred by the
proviso to article 309 of the constitution of India, the Government of
Orissa is pleased to make the following rules further to amend the
Orissa Service Code, namely :1.
(1) These rules may be called the Orissa Service Code
(Amendment) Rules, 2008
(2)
2.
They shall come into force on the date of their
publication in the Orissa, Gazette.
In the Orissa Service Code, in Rule 71, after the second
proviso to sub-rule (a), the following proviso shall be
inserted, namely :-
“Provided also that the Allopathy Medical Officers belonging to the
Orissa Employees’ State Insurance Medical Service Cadre under the
Labour and Employment Department shall be retained in the service
upto the age of sixty years”.
By Order of the Governor
Sd/- D.P.Das
Special Secretary to Government
3
FINANCE DEPARTMENT
***
/F., Date :25.09.08
No.
43877
CS-I(P)-2/2006
RESOLUTION
Sub : Grant of one Advance Increment at 2nd TBA stage in favour
of the State Govt. employees on completion of 25 years of
Service in a particular post/grade/scale.
After careful consideration of the demands of various Service
Association and the recommendations of the Anomaly Committee and
the Cabinet Sub-Committee, Govt. have been pleased to grant one
Advance Increment in favour of State Govt. employees on completion of
25 years of Service in a particular post/scale under ORSP Rule, 1998.
The grant of this advance increment is subject to the following
conditions.
a) The employee must have availed 1st TBA Pay scale under
ORSP Rules-1998.
b) He/She must not have been otherwise debarred from
promotion and sanction of annual increment or must not be
facing any criminal/departmental proceedings at the time of
eligibility.
c) He/She must not have overstayed or re-employed in Govt.
service after actual period of superannuation.
d) This increment shall be sanctioned to an eligible employee on
the usual date over and above stagnation increment.
e) If the normal date of increment and the date of completion of
25 years of service happen to be same, the employee shall
earn his normal increment in the scale at the first instance and
then earn one advance increment under this scheme form that
date.
f) The authority competent to sanction the 1st TBA scale shall
also be the authority to sanction the advance increment after
completion of 25 years of service in a particular post, grade
and scale.
g) The Advance Increment will be admissible to those employees
who have completed 25 years of continuous service as on or
after 01.04.08.
4
h) This financial bnefits shall be applicable to persons who are
whole time Govt. employees and covered under ORSP Rules,
1998, except in case of Drivers, Junior Engineers and
Architectural Assistants of Works Department covered under
Rules 8 (1) of ORSP Rules, 1998.
i) This benefit is subject to review on subsequent general
revision of pay scales.
Sd/- R.N.Senapati
Principal Secretary to Government
MATTER RELATING TO
O.R.S.P RULES
5
FINANCE DEPARTMENT
***
No.
24945 /F.,
CS-I-38/07
RESOLUTION
Bhubaneswar, the 14th May, 2008.
Sub: Revision of Scale of pay of Junior Engineers under Second
Stage TBAs on completion of 25 years of service in their
respective original posts / grade under ORSP Rules, 1998.
The scale of pay of Junior Engineers under second stage TBAs
on completion of 25 years of service in a post / grade was revised to
Rs.6500-200-9900/- as indicated in Col.(6) of the Second Schedule
against the existing scale in Col.(3) and Col.(5) and corresponding
revised scale of pay in Col.(4) under Rule 8(1) of ORSP Rules, 1998.
After considering the demands of the Orissa Diploma Engineers’
Service Association, Government, in pursuance of Rule 14 of the ORSP
Rules, 1998 have been pleased to decide that, second stage TBAs of
the Junior Engineers shall be revised from Rs.6500-200-9900/- to
Rs.6500-200-10500/-.
The pay of the Junior Engineers who have already availed
Second Stage Time Bound Advancement Scale of Pay of Rs. 6500200-9900/- prior to issue of this resolution shall be fixed in the scale of
pay of Rs. 6500-200-10,500/- so revised under rule 74 (d) of the Orissa
Service Code.
This above order shall take effect from the date of issue of the
Resolution.
Sd/-R.N.Senapati
PRINCIPAL SECRETARY TO GOVT.
6
FINANCE DEPARTMENT
***
Memo No. 32986 (255)
/F., dt. 07.07.08
C.S.-I (P) – 11/08
To
All Departments of Government/
All Heads of Department./
All Collectors.
Sub:- Adoption of uniform scale of monthly remuneration for
contractual employees.
The State Government have adopted Contractual mode of
engagement of personnel in different Government establishments with
payment of fixed sum as consolidated remuneration per month due to
administrative exigencies after abolition of regular base level vacant
posts. The policy of the Government in this regard has been laid down
in
Finance
Department
Circular
No.Bt.V-47/2004-55764/F.,
dt.31.12.2004.
In the mean while Government have extended the maternity
benefit to female contractual employees and T.A. / D.A. to contractual
personnel vide Finance Department Memo No.39847 dt.01.10.2007 &
25485/F., dt.17.05.2008 respectively for performance of official tour on
account of administrative necessity.
It has now come to the notice of Government that some
Administrative Departments are not adhering to uniform scale of
monthly remuneration for contractual employees engaged by them
resulting discrimination, disparity and discontentment among such
employees. To do away with such practice and with a view to follow
uniform norm of consolidated remuneration for contractual employees
government, after careful consideration, have been pleased to decide
that the consolidated salary / remuneration for such employees shall be
the sum equivalent to the minimum of the pay scale admissible to the
regular post against which such contractual engagement has been
made on abolition of said regular post with some exceptions in some
posts where a particular sum has been specifically agreed to by the
Finance Department as consolidated remuneration due to some
compelling administrative reasons. For example if a post of Junior
Assistant is to be filled up on contractual and consolidated salary /
remuneration, the consolidated salary / remuneration would be
7
Rs.3050/- without any allowance i.e. the minimum of basic pay of the
prescribed scale of Rs.3050-4590 meant for Junior Assistant in regular
establishment.
This principle shall be strictly & uniformly followed and any
deviation to the above principle may be rectified immediately.
This shall come into force with immediate effect.
Sd/- A.K.Tripathy
Chief Secretary, Orissa
8
No. CS-I (P) 15/2008 – 41279/F.,
FINANCE DEPARTMENT
***
RESOLUTION
Bhubaneswar, the 09.09.2008
Sub : Constitution of Fitment Committee.
The State Government have decided to set up a Fitment
Committee consisting of the following :1.
2.
3.
4.
5.
6.
Dr. Rabinarayan Bohidar, IAS
Development Commissioner-cumAdditional Chief Secretary and
Secretary to Government, Planning and
Co-ordination Department.
Shri Tarun Kanti Mishra, IAS
Principal Secretary to Government,
Home Department.
Shri Aurobindo Behera, IAS
Principal Secretary to Government,
Water Resources Department
Shri Upendra Prasad Singh, IAS
Commissioner-cum-Secretary to Government
Agriculture Departmnt.
Shri Durga Prasad Das, IAS
Special Secretary to Government,
Finance Department.
Shri Krishna Chandra Mishra,
Additional Secretary to Governmnt
… Chairman
… Member
… Member
… Member
… Member
… Convenor
2.
The terms of reference of the Fitment Committee will be as
follows :(i)
(ii)
(iii)
To recommend revision in the pay scale of the State
Government employes keeping in view the revised pay
scale of the Central Government employees.
To suggest modalities and procedure of fitment of the
existing grades in the revised scale of pay recommended.
To examine anomalies in the existing pay scale of the State
Government employees that may be referred to the
Committee by the State Government and to make
appropriate recommendation for its rationalization.
9
(iv)
(v)
To review the scale of other allowances, relatable to pay,
available to the employees of the State Government and
make necessary recommendation for revision of these
allowances.
To examine and make recommendation on any other
matter that may be referred to the Committee from time to
time.
3.
The Committee will devise its own procedure for conduct of its
business. It may call for such information and take such evidence as
may be considered necessary. Departments of Government and offices
subordinate to them shall furnish such information documents and
assistance as may be required by the Committee.
4.
The Committee shall submit its recommendations within a period
of three months from the date of this order.
ORDER :- Ordered that the Resolution be published in an extraordinary
issue of the Orissa Gazette and copies forwarded to All
Departments of Government/Heads of Departments/
Accountant
General
(Audit/Accounts),
Orissa,
Bhubaneswar/Deputy Accountant General, Orissa, Puri.
BY ORDER OF THE GOVERNOR
Sd/- R.N.Senapati
PRINCIPAL SECRETARY TO GOVERNMENT
10
No. 54080 /F.
PCC-51/2008
FINANCE DEPARTMENT
RESOLUTION
Bhubaneswar, the 16th December, 2008
Sub : Revised Scales of Pay, 2008.
On the basis of the recommendation of 6th Central Pay
Commission, Government of India in the Ministry of Finance
(Department of Expenditure) vide Notification No.G.S.R.622(E) dated
the 29th August, 2008 have revised the pay scale of Central
Government employees w.e.f. 01.01.2006. Consequent upon revision of
the pay scale of the Central Government employees, the State Govt.
constituted a Fitment Committee in FD Resolution No.CS-I(P)-15/200841279/F., dated the 9th September, 2008 to recommend revision in the
pay scale of the State Government employees, to suggest modalities
and procedure of fitment of the existing grades in the revised scale of
pay, to examine anomalies in the existing pay scale and to review the
scale of other allowances and relatable pay. The said Committee
submitted its recommendation to Government on 03.12.2008.
2. Having regard to the recommendation of the Fitment Committee,
demands of various service associations and after careful consideration
of all aspects of related issues including the scales of pay prevalent in
the Central Government, the State Government have been pleased to
revise the pay structure of the State Government employees as
indicated in Annexure-I.
These revised pay structure shall apply to all persons in wholetime employment in Government except the following –
(a) Persons engaged by Government on contract basis except
when the contract provides otherwise.
(b) Persons reemployed in Government service after retirement.
(c) Persons paid out of contingency.
(d) Persons paid otherwise than on a monthly basis including
those paid only on piece rate basis.
(e) Persons not drawing pay in regular scale of pay for whom no
revised scales of pay are prescribed.
(f) Judicial Officers of the Sub-ordinate Judiciary Service in the
State of Orissa who are availing the revised scale of pay as
11
per F.D. Resolution No.23598/F, dt.03.06.2003 on the basis of
the recommendation of Justice Shetty Commission.
(g) Employees governed by the Orissa Revised Scales of Pay (for
College Teachers) Rules,1978, the Orissa Revised Scales of
Pay (for Medical College Teachers) Rules, 1982, the Orissa
Revised Scales of Pay (For College Teachers) Rules,1989,
the Orissa Revised scale of Pay (for Medical College
Teachers) Rules, 1989 and the Orissa Superior Judicial
Service(Senior Branch) Rules, 1963.
Employees governed by Orissa Revised Scale of Pay (for
College Teachers) Rules 2001, the Orissa Revised Scale of
Pay (for Medical College Teachers) Rules, 2001, the Orissa
Revised scales of Pay (for Engineering College Teachers)
Rules, 2001.
(h) Persons not in whole time employment under Government of
Orissa.
(i) Any other category of persons to be excluded from the
operations of provisions of revised pay Rules to be framed
separately.
3. Date of effect of revised pay structure :
The revised pay structure shall be effective from 1st January,
2006.
4. Fitment Principle
(i) The pay in the pay band/pay scale will be determined by
multiplying the existing basic pay without special pay as on
01.01.2006 by a factor of 1.86 and rounding off the resultant figures to
the next multiple of 10. Grade pay corresponding to the pay band will
then be added to be shown distinctly.
(ii) If the minimum of the revised pay band/pay Scale is more than
the amount arrived at as per the above fitment principle, the pay shall
be fixed at the minimum of revised pay band/pay scale with
corresponding Grade Pay.
5. Exercise of option
All employees shall be deemed to have come over to the revised
scales of pay with effect from 1st January, 2006 except where the
Government servants have opted for a date after 01.01.2006 under the
provisions of Revised Scales of Pay Rules. However, exercise of
options shall be limited to the date of increment in the existing scale
falling due within a period of one year, i.e. from 01.01.2006 to
31.12.2006.
12
No option shall however be exercised in case of direct recruits
appointed on or after the date of implementation of the Revised scale of
pay Rules. Option once exercised shall be final.
6. Rate of increment
The rate of increment in the revised pay structure will be 3% of
the sum of the revised basic pay and grade pay which will be rounded
off to the next multiple of 10. The amount of increment will be added to
the pay in the pay band.
7. Date of increment
The date of next increment shall be 12 months after the sanction
of last increment. Where the pay is fixed at the minimum in the revised
pay scale, the date of next increment shall be the anniversary of the
date of coming over to the revised scale of pay.
8. Fixation of pay on promotion on or after 01.01.2006
In case of promotion from one scale of pay to another in the
revised pay structure, one increment equal to 3% of the sum of the pay
and the corresponding grade pay will be computed and rounded off to
next multiple of 10. This will be added to the existing pay in the pay
band. The grade pay corresponding to the promotion post will thereafter
be granted in addition to this pay in the pay band. In case where
promotion involves changes in the pay band the same methodology will
also be followed. However, if the pay in the pay band after adding
increment is less than the minimum of the higher pay band to which
promotion is taking place, pay in the pay band shall be stepped up to
such minimum.
9. Option to avail promotional pay
In case of an employee who has been promoted on or after
01.01.2006 his/her pay is to be re-fixed in the promotional pay band
retrospectively. However, consequent upon his promotion he/she may
join the promotional post but may opt to avail promotional pay in a later
date i.e. after sanction of increment in the lower scale, his/her pay in the
later date will be fixed in the promotional scale of pay after sanction of
one increment in the lower scale and fixation of pay in the promotional
post in the manner prescribed. In the eventuality of joining in the
promotional post earlier and availing the promotional pay in a later date,
he/she will continue to get the scale of pay in the lower post from the
date of joining in the promotional post along-with the grade pay
prescribed for higher post till his/her pay is re-fixed in the promotional
post. The option shall be exercised within one month from the
publication of the revised pay rules, otherwise he/she will be deemed to
13
come over the promotional scale in the revised scale from the date of
joining in the promotional post.
10. Stepping up benefit
In case, a senior Government servant is drawing more pay than
his junior immediately before 1st day of January 2006, in the same
grade and the senior's pay gets fixed at a stage lower than that of his
junior then his pay can be stepped up to the stage of his junior and
increment will accrue one year after that date. Such stepping up benefit
can be available to an employee only once.
11. Assured Career Progression (ACP)
This will be applicable to all the State Government employees
upto Group-A w.e.f. 01.01.2006 in three stages i.e. 1st ACP on
completion of 15 years, 2nd ACP after 25 years and 3rd ACP after 30
years of service, if they continue in one post/grade. The benefit of ACP
will be given only after screening of each and every case by the
Screening Committee to be constituted by the controlling Departments
and all norms of promotion shall be taken into consideration for allowing
ACP in different stages. The financial benefit to the extent of 3% of the
basic pay plus grade pay will be added on availing ACP in different
stages and next increment will accrue one year after. If the Government
employee has already availed both 1st and 2nd stage of Time Bound
Advancement (TBA) scale under earlier revised pay rules, he/she will
not be again entitled to the ACP in the revised pay. However, the 3rd
ACP after completion of 30 years of service shall be
applicable as stated above.
12. Pay fixation formula
Pay in the revised pay scale is to be fixed on the basis of the
basic pay including stagnation increment but does not include any type
of pay like special pay as on 01.01.2006 or the date from which revised
scale of pay is opted for by multiplying the existing basic pay as on
01.01.2006 by a factor of 1.86 and rounding off the resultant figures to
the next multiple of 10. Further, the corresponding Grade Pay to the
corresponding revised scale of pay shall be added and this will be the
pay in the running pay band.
i)
Fixation of pay in the revised pay structure of the
employees appointed as fresh recruits on or after
01.01.2006 will be the entry level pay in the Pay Band at
which the pay of direct recruits to a particular post carrying
a specific Grade Pay will be fixed on or after 01.01.2006.
14
ii)
If the minimum of revised Pay Band/ Pay scale is more
than the amount arrived at as per the above, pay shall be
fixed at the minimum of revised Pay Band/Pay Scale.
iii)
The emoluments thus arrived at in the above manner is to
be fitted in the corresponding revised Pay Band/ Pay Scale.
If the emoluments as on 01.01.2006 or on the date of
coming over to the revised scale is equal to the stage of
revised scale, the pay is to be fixed at that stage.
iv)
In case where an employee reaches the maximum of his
Pay Band shall be placed in the next Higher Pay Band after
one year of reaching such maximum. At the time of
placement in the higher Pay Band, benefit of one increment
will be provided. Thereafter he will continue to move in the
higher Pay Band till his pay in the Pay Band reaches the
maximum of PB-4 after which no further increment will be
granted.
v)
Where a Government servant is in receipt of personal pay
on the 1st day of January, 2006 which together with his
existing emoluments exceeds the revised emoluments,
then the difference representing the excess shall be
allowed to such Government servant as personal pay to be
adjusted in future increases in pay.
vi)
While determining the basic pay as on 01.01.2006, the
adhoc increment granted for the sake of personal pay on
account of stagnation at the maximum of the pre-revised
scale will be reckoned to determine the emoluments in the
revised Pay Band and Pay Scale. Where the normal date of
increment in the prerevised scale of pay falls on
01.01.2006, the pay in the running Pay Bands and Grade
Pay shall be fixed on the basis of pay admissible in the
existing pay scale on 01.01.2006 including increment.
13. Stagnation increment
Stagnation increment in the revised pay scales would be
admissible to all category of employees in the revised scale of pay
2008, at the rate of 3% in the revised pay scale at interval of 2 years
after reaching the maximum of the pay band. Three such increments
shall be allowed to be treated as personal pay. Employees against
whom disciplinary cases are pending will, however, have to await the
result of this disciplinary case before being considered for grant of this
benefit.
15
14. Dearness allowances
Consequent upon revision of pay scale as per the revised pay
structure w.e.f. 01.01.2006, the Dearness Allowance shall be regulated
in the manner by the same principle as adopted by Government of India
for their employees and the rate of dearness allowance will be as
mentioned below.
Date from which payable
Rate of D.A. per mensem
01.01.2006
No. D.A.
2% of Basic Pay Plus Grade Pay
(but does not include Special Pay)
6% of Basic Pay Plus Grade Pay
(but does not include Special Pay)
9% of Basic Pay Plus Grade Pay
(but does not include Special Pay)
12% of Basic Pay Plus Grade Pay
(but does not include Special Pay)
16% of Basic Pay Plus Grade Pay
(but does not include Special Pay)
01.07.2006
01.01.2007
01.07.2007
01.01.2008
01.07.2008
The D.A. and D.P. already sanctioned within the period
01.01.2006 vide F.D. Office Memorandum No.12220/F dt.19.03.2007,
26150/F dt.11.06.2007, 40878/F dt.09.10.2007, 21378/F dt.19.04.2008
& 30111/F dt.19.06.2008 and drawn within the said period will be
adjusted while drawing the revised pay and Dearness Allowance issue
of this Notification implementing the Revised Pay Scale will be adjusted
while drawing salary in the revised scale of grade pay, and the revised
rate of D.A.
15. House Rent Allowance
House rent allowance in the revised scale of pay would be as
under(j) For Bhubaneswar (Urban Area) and Cuttack (Urban Area) the
House Rent Allowance will be 20%.
(ii)For Rourkela, Berhampur, Sambalpur, Puri, Baragah,
Brajarajnagar, Bhadrak, Balasore, Bolangir, Bhawanipatna,
Barbil, Baripada, Dhenkanal, Jeypore, Jharsuguda, Jatni,
Keonjhar, Paradip, Rayagada and Sunabeda (Urban Areas)
House Rent Allowance will be 10%.
(iii) For other areas of the State, the House Rent Allowance will
be 5%. The revised rate of house rent allowance as mentioned
above shall be payable in the revised scale of pay from
01.12.2008. The existing rate of house rent allowance would,
16
however, continue to be paid as admissible in the existing
scale of pay until one drawn the revised scale of pay w.e.f.
01.12.2008.
16. Pension
(a) Pre-2006 Pensioners & Family Pensioners :
i)
ii)
The revised and consolidated pension and family pension for
Pre- 2006 Pensioners will be the basic pension as on
01.01.2006 multiplied by a factor of 1.86 + 40% on basic
pension and family pension. If the pension and family pension
comes to less than Rs.3500/- per month as per above
calculation, the same will be stepped up to Rs.3500/- and
additional pension if any admissible to the pensioners will be
merged with the minimum pension raising to Rs.3500/-.
Over and above the consolidated minimum pension as
indicated in (i) above, additional pension will be admissible to
the pensioners with effect from 01.12.2008 as under :
80 – 85 years
20%
85 – 90 years
30%
90 – 95 years
40%
95 – 100 years
50%
100 years & more
100%
(b) Post-2006 Pensioners
The consolidated pension and family pension will be 50% and
30% respectively on the basic pay drawn on the date of retirement
corresponding to the prescribed period of service. However the
minimum pension will be Rs.3500/- per month and additional pension, if
any admissible to the employees will be merged with the pension.
(c)
On pension and family pension, the additional pension of 20%,
30%, 40%, 50% and 100% will be admissible to Post-2006 pensioners
in the age group of 80-85 years, 85-90 years, 90-95 years and 100 &
above years respectively with effect from 01.12.2008 over and above
the minimum pension.
(d)
The revised consolidated pension and family pension will be
drawn from 01.12.2008 and 40% of the arrears will be paid in 2008-09
and the balance 60% in 2009-10. Over and above the pension and
additional pension to the both Pre and Post-2006 pensioners and
family pensioners, dearness relief will also be admissible on the
following rate.
01.01.2006
Nil
01.07.2006
2%
01.01.2007
6%
01.07.2007
9%
01.01.2008
12%
01.07.2008
16%
17
Pension and family pension so drawn within the period
01.01.2006 onwards on Pre-revised rate will be adjusted while drawing
the pension and family pension in the revised rate with dearness relief
and the commuted pension will be deducted while drawing the monthly
pension in the revised rate.
17. Commutation of pension
The commuted value of pension will be 40% instead of 1/3rd.
restorable after 15 years and this will be applicable from the prospective
date for which separate orders will be issued.
18. Qualifying Service
The maximum qualifying service for pension is reduced from 33
years to 25 years and this will have prospective effect for which
separate orders will be issued.
19. Gratuity
The maximum DCRG amount has been enhanced to Rs.7.5 lakhs
from Rs.2.5 lakhs existing and this will have prospective effect.
20.
If a Government servant dies in harness the family pension will
be 50% of the last pay drawn relating to maximum qualifying service
now revised. This will have a prospective effect.
21. The current salary / pension and family pension in the revised
scale will be given with effect from 01.12.2008 and 40% of the arrears
will be given in the year 2008-09 and balance 60% of the arrear salary
will be paid in 2009-10 of which half of such arrear salary will be
credited to the respective GPF account of the employees. However, the
Government servants retired or retiring on 31.03.2009 will get the entire
arrear salary in one instalment.
22. The revised scale will also be applicable to the Work-charged
employees with effect from 01.01.2006 with the same condition for
payment of arrears and current as prescribed for regular Government
servants.
23. The revised scale will also be applicable to the Urban Local
Bodies employees with effect from 01.01.2006 provided the respective
Urban Local Bodies are able to meet the additional financial burden
from their own source.
24. The revised scale will also be applicable to the Aided Educational
Institutions having approved regular post and regular scale of pay with
effect from 01.01.2006 and the respective Administrative Department
will issue orders accordingly with the concurrence of Finance
Department to that effect.
18
25. The detailed guidelines on sanction of D.A., H.R.A., pension and
the mode of payment of arrears and current dues and all other related
matters will be issued by Finance Department separately in due course.
26. Finance Department will frame detailed rules laying down the
procedures of fixation of pay in the revised scales of pay.
27. The Government have approved setting up of a Committee under
the Chairmanship of Development Commissioner-cum-Additional Chief
Secretary with Principal Secretary, Finance and Secretary, Home
Department as Members to look into any anomaly/anomalies which may
come up before Government after introduction of Revised Pay Rules.
The Committee may co-opt any Member from other Departments, if
considered necessary.
ORDER— Ordered that this Resolution be published in an
extraordinary issue of the Orissa Gazette and copies forwarded to all
Departments of Government/Heads of Department/Accountant General
(Audit)/Accountant-General (A. & E.), Orissa, Bhubaneswar/Deputy
Accountant-General, Orissa, Puri.
By Order of the Governor
Sd/- R. N. SENAPATI
Principal Secretary to Government
19
ANNEXURE I
EXISTING SCALE OF PAY UNDER O.R.S.P. RULES, 1998 & CORRESPONDING
REVISED SCALE OF PAY, 2008 IN PAY BAND WITH GRADE PAY
(In Rs.)
Sl.
No.
Existing scale of pay
under O.R.S.P. Rules,
1998
Post/
Grade
Name of
Pay Band/
Scale
Revised Scale
of Pay
(5)
Revised
Grade Pay
(1)
(2)
(3)
(4)
1.
2550-55-2660-60-3200
S-1
-1s
4440-7440
1300
(6)
2.
2610-60-3150-65-3540
S-2
-1s
4440-7440
1400
3.
2650-65-3300-70-4000
S-3
-1s
4440-7440
1650
4.
2750-70-3800-75-4400
S-4
PB-1
5200-20200
1800
5.
3050-75-3950-80-4590
S-5
PB-1
5200-20200
1900
6.
3200-85-4900
S-6
PB-1
5200-20200
2000
7.
3600-100-5600
S-6A
PB-1
5200-20200
2200
8.
4000-100-6000
S-7
PB-1
5200-20200
2400
9.
4500-125-7000
S-8
PB-1
5200-20200
2800
10.
4750-125-7500
S-8A
PB-2
9300-34800
4200
11.
5000-150-8000
S-9
PB-2
9300-34800
4200
12.
5300-150-8300
S-9A
PB-2
9300-34800
4200
13.
5500-175-9000
S-10
PB-2
9300-34800
4200
14.
5900-200-9700
S-10A
PB-2
9300-34800
4200
15.
5700-200-9900
S-10B
PB-2
9300-34800
4200
16.
6500-200-9900
S-11
PB-2
9300-34800
4200
17.
6500-200-10500
S-12
PB-2
9300-34800
4600
18.
7300-200-10500
S-13
PB-2
9300-34800
4600
19.
7300-200-10900
S-14
PB-2
9300-34800
4600
20.
8000-275-13500
S-15
PB-2
9300-34800
5400
21.
8000-275-13500
S-15A
PB-3
15600-39100
5400
Group-A Entry
22.
9350-325.14550
S-16
PB-3
15600-39100
6600
23.
10000-325-15200
S-17
PB-3
15600-39100
6600
24.
10650-325-15850
S-17A
PB-3
15600-39100
6600
25.
12000-375-16500
S-18
PB-3
15600-39100
7600
26.
14300-400-18300
S-19
PB-4
37400-67000
8700
27.
15100-400-19500
S-20
PB-4
37400-67000
8800
28.
16400-450-20450
S-21
PB-4
37400-67000
9000
20
FINANCE DEPARTMENT
NOTIFICATION
The 24th December, 2008
S.R.O.No. 638/2008 –-In exercise of the powers conferred by the
proviso to article 309 of the constitution of India, the Governor of Orissa
is pleased to make the following rules, namely : –1.
Short title and commencement
(1) These rules may be called the Orissa Revised Scales of Pay
Rules,2008.
(2) They shall be deemed to have come into force on the 1st day
of January, 2006.
2.
Application
(1) Save as otherwise provided by or under these rules, these
rules shall apply to all persons in whole time employment of
Government.
(2) These rules shall not apply to –(i) persons engaged by Government on contract basis
except when the contract provides otherwise;
(ii) persons re-employed in Government service after
retirement;
(iii) persons paid out of contingencies;
(iv) persons paid otherwise than on a monthly basis
including those paid only on piece-rate basis;
(v) persons not drawing pay in regular scales of pay for
whom no revised scales of pay are prescribed;
(vi) employees borne in the “Work-charged Establishment”
as defined in the Resolution of Government in the
erstwhile Political and Services Department No.9488
dated the 18th June 1974;
(vii) employees governed by the Orissa Revised Scales of
Pay (for College Teachers) Rules, 1978, the Orissa
Revised Scales of Pay (for Medical College Teachers)
Rules,1982, the Orissa Revised Scales of Pay (for
College Teachers) Rules,1989, the Orissa Revised
21
Scales of Pay (for Medical College Teachers)
Rules,1989, the Orissa Revised Scales of pay (for
College Teachers) Rules,2001, the Orissa Revised
Scales of Pay (for Medical College Teachers)
Rules,2001, the Orissa Revised Scales of Pay (for
Engineering College Teachers) Rules, 2001, the Orissa
Superior Judicial Service Rules,1963, the Orissa
Judicial Service Rules, 1994, the Orissa Superior
Judicial Service and Orissa Judicial Service Rules, 2007
read with Finance Department Resolution No.23598/F
dated 3.06.2003 revising the scales of pay for the
Judicial Officer of the subordinate Judiciary service in
the State of Orissa as per the recommendations of
Justice Shetty Commission;
(viii) persons not in whole time employment under
Government of Orissa;
(ix) any other Class or category of persons whom the
Governor may by order specifically exclude from the
operation of all or any of the provisions contained in
these rules.
3.
Definitions - In these rules, unless the context otherwise
requires, –(1) (i) “existing basic pay” means pay drawn in the prescribed
existing scale of pay, including stagnation increment(s),
personal pay granted due to fixation of pay under subrule(d) of rule 74 of the Orissa Service Code including the
cases where reduceable personal pay has been granted
to protect the total emoluments on account of loss of
special pay, advance increments granted, if any but does
not include any other type of pay like “special pay”, etc.;
(ii)“existing scale” in relation to a Government servant means
the present scale applicable to the post held by the
Government servant (or, as the case may be, any
personal scale of pay applicable to him/her) as on the 1st
day of January, 2006 in a substantive or temporary
capacity:
Provided that in the case of government servant
who, on the 1st day of January 2006 was on deputation,
leave, foreign service or training or who would have on
that date continued in one or more lower posts but for his
22
officiating in a higher post, “existing scale” means the
scale of pay applicable to the post which he would have
held but for his being on such deputation, leave, foreign
service or training as the case may be, but for his
officiating in a higher post;
(2) (i)“existing emoluments” means the sum of (i) existing basic
pay,(ii) dearness pay appropriate to the basic pay and (iii)
dearness allowance appropriate to the basic pay +
dearness pay at Index average 536(1982=100);
(ii)“present scale” in relation to any post/grade specified in
Column 2 of the First Schedule means the scale of pay
specified against that post in column 5 thereof;
(iii)“pay in the pay band” means pay drawn in the running pay
bands specified in column 5 of the First Schedule;
(iv)“grade pay” is the fixed amount corresponding to the prerevised pay scales /posts as specified in column 6 of the
First Schedule;
(v)“revised pay structure” in relation to any post specified in
column 3 of the First Schedule means the pay band and
grade pay specified against that post or the pay scale
specified in column 5 and 6 thereof, unless a different
revised pay band and grade pay or pay scale is notified
separately for that post;
(vi)“basic pay” in the revised pay structure means the pay
drawn in the prescribed pay band plus the applicable
grade pay but does not include any other type of pay like
special pay, etc.;
(vii)“revised emoluments” means the pay in the pay band plus
grade pay of a Government servant in the revised pay
structure;
(viii)“Schedule” means schedule annexed to these rules;
(3) “Finance Department” means the Finance Department of the
Government;
(4) “Government” means the Government of Orissa;
23
(5) “Pay” means the pay as defined in clause (i) of sub-rule(a) of
rule 33 of the Orissa Service Code in the existing scale and
shall include –
(i) adhoc increment granted in the shape of personal pay
on account of stagnation at the maximum of the existing
scale;
(ii) Personal pay granted due to fixation of pay under sub
rule (d) of rule 74 of the Orissa Service Code, including
the case where reduceable personal pay has been
granted to protect the total emoluments on account of
loss of special pay;
(iii) advance increment (s) granted, if any;
NOTE – A list of existing scale of pay and their
corresponding Pay band/revised pay structure is
appended to the First Schedule to these rules.
4.
Scale of Pay - The revised pay structure with the pay band, pay
scale and grade pay as applicable, corresponding to the existing scale
of every post/grade specified in Column (2) of the First Schedule shall
be as specified against it in Column (5) and (6) thereof.
5.
Drawal of pay in the revised pay structure - Save as otherwise
provided in these rules, a Government servant shall draw pay in the
corresponding pay in pay band with grade pay in revised pay structure
applicable to the post to which he is appointed :
Provided that a Government servant may elect to continue to
draw his pay in the existing scale until the date on which he earns his
next increment in the existing scale falling due within a period of one
year from the date of enforcement of these rules or until he vacates his
post or ceases to draw the pay in that scale :
Provided further that in case where a Government servant has
been placed in a higher pay scale between 01.01.2006 and the date of
notification of these rules on account of promotion and upgradation of
pay scale, the Government servant may elect to switch over to the
revised pay structure from the date of such promotion and upgradation;
Explanation (1) - The option to retain the existing scale
under the provisos to this rule shall be admissible only in
respect of one existing scale.
24
Explanation (2) - The aforesaid option shall not be
admissible to any person appointed to a post on or after the
1st day of January 2006, whether for the first time in
Government service or by transfer from another post and
he shall be allowed pay only in the revised pay structure.
Explanation (3) - Where a Government servant exercises
the option under the provisos to this rule to retain the
existing scale in respect of a post held by him in an
officiating capacity on a regular basis for the purpose of
regulation of pay in that scale under any rule or order
applicable to that post, his substantive pay shall be
substantive pay which he would have drawn had he
retained the existing scale in respect of the permanent post
on which he holds a lien or would have held a lien had his
lien not been suspended or the pay of the officiating post
which has acquired the character of substantive pay in
accordance with any order for the time being in force,
whichever is higher.
6.
Exercise of option –
(1) The option under the provisos to rule 5 shall be exercised in
writing in the Form as in the Second Schedule so as to reach the
authority mentioned in sub rule (2) within three months of the date
of publication of these rules or where an existing scale has been
revised by any order made subsequent to that date, within 3
months of the date of such order :
Provided that –
(i) In case of a Government servant who is on the date of
such publication or, as the case may be, date of such
order, on leave or deputation or foreign service or active
service, the said option shall be exercised in writing so
as to reach the said authority within three months of the
date of his taking charge of his post and or within three
months from the date of publication of this Rule to the
Administrative Department or Heads of Department or
Head of Office;
(ii) Where a Government servant is under suspension on
the 1st day of January 2006, the option may be
exercised within three months of the date of his return to
his duty if that date is later than the date prescribed in
this sub-rule;
25
(2) The option shall be intimated by the Government servant to
his Head of Office.
(3) If the intimation regarding option is not received within the time
mentioned in sub-rule(1), the Government servant shall be
deemed to have elected to be governed by the revised pay
structure with effect on and from the 1st day of January,2006.
(4) The option once exercised shall be final.
Note -1 Persons whose services were terminated on or after the
1st January,2006 and who could not exercise the
option within the prescribed time limit, on account of
discharge on the expiry of the sanctioned posts,
resignation, dismissal or removal on disciplinary
grounds are entitled to the benefits of this rule.
Note – 2 Persons who have died on or after the 1st day of
January, 2006 and could not exercise the option within
the prescribed time limit are deemed to have opted for
the revised pay structure on and from the 1st day of
January, 2006.
Note - 3 Persons who were on earned leave or any other leave
on 1.1.2006 which entitled them to leave salary will be
allowed the benefits of this rule.
7.
Fixation of initial pay in the revised pay structure - The initial
pay of a Government servant who elects, or is deemed to have elected
under sub-rule(3) of rule 6 to be governed by the revised pay structure
on and from the 1st day of January,2006 shall, unless in any case the
Governor by special order otherwise directs, be fixed separately in
respect of his substantive pay in the permanent post on which he holds
a lien or would have held a lien if it had not been suspended, and in
respect of his pay in the officiating post held by him in the following
manner, namely : –In the case of all employees –(i) the pay in the pay band/pay scale will be determined by
multiplying the existing basic pay as on 01.01.2006 by a
factor of 1.86 and rounding off the resultant figure to the
next multiple of 10;
26
(ii) If the minimum of the revised pay band/pay scale is
more than the amount arrived as per (i) above, the pay
shall be fixed at the minimum of the revised pay
band/pay scale;
(iii) The pay in the pay band will be determined in the above
manner. In addition to the pay in the pay band, grade
pay corresponding to the existing scale will be payable.
Note -1 Where the existing emoluments exceed the revised
emoluments in the cases of any Government servant, the
difference shall be allowed as personal pay to be absorbed
in future increases in pay.
Note- 2 Where in the fixation of pay under sub-rule (1) the
pay of a Government servant who in the existing scale was
drawing immediately before 1st day of January, 2006 more
pay than another Government servant junior to him in the
same grade in the cadre he belongs gets fixed in the
revised pay band at a stage lower than that of such junior,
his pay shall be stepped up to the same stage in the
revised pay band as that of the junior.
Note- 3 Where a Government servant is in receipt of
personal pay on the 1st day of January, 2006, which
together with his existing emoluments exceeds the revised
emoluments, then, the difference representing such excess
shall be allowed to such Government servant as personal
pay to be absorbed in future increases in pay.
Note- 4 In case where a senior Government servant
promoted to higher post before the 1st day of January,
2006 draws less pay in the revised pay structure than his
junior who is promoted to the higher post on or after the 1st
day of January, 2006, the pay in the Pay band of the senior
Government servant should be stepped up to an amount
equal to the pay in the pay band as fixed for his junior in
that higher post. This stepping up should be done with
effect from the date of promotion of the junior Government
servant subject to the fulfillment of the following conditions,
namely : –(i) Both the junior and senior Government servant should
belong to the same cadre and the post in which they
have been promoted should be identical in the same
cadre.
27
(ii) Pre-revised scale of pay and revised grade pay of the
lower and higher post in which they are entitled to draw
pay should be identical.
(iii) The senior Government servant at the time of
promotion should have been drawing equal pay or more
pay than the junior.
(iv) If in the lower post the junior officer was drawing more
pay in the pre-revised scale than the senior by virtue of
an advance increment granted to him, provision of this
note need not be in vogue to step up the pay of the
senior officer.
Note-5 Fixation of pay in the revised scale shall be made in
the form appended to these rules as Third Schedule.
8.
Fixation of pay in the revised pay structure of an employee
appointed as fresh recruits on or after 01.01.2006 - Column (5) and
(6) of the First Schedule of these rules indicate the entry level pay in the
pay band under which the pay of direct recruits to a particular post
carrying specific grade pay will be fixed on or after 01.01.2006. This will
also be applicable in case of those recruited between 01.01.2006 and
the date of issue of this notification. In such cases where the
emoluments of the pre-revised pay scale i.e. basic pay in the prerevised
pay scale plus Dearness Pay plus Dearness Allowance applicable on
the date of joining exceeds the sum of the pay fixed in the revised pay
structure and applicable dearness allowance thereon, the difference
shall be allowed as personal pay to be absorbed in future increments in
pay.
9.
Rate of increment in the revised pay structure - The rate of
increment in the revised pay structure shall be 3% of the sum of the pay
in the pay band and grade pay applicable, which will be rounded off to
the next multiple of 10. The amount of increment will be added to the
existing pay in the pay band.
10. Date of next increment in the revised pay structure- The date
of next increment shall be twelve months from the last increment
sanctioned. In case where the pay is fixed at the minimum of revised
scale of pay, the date of next increment shall be the anniversary of date
of coming over to the revised scale of pay.
11.
Fixation of pay in the revised pay structure subsequent to
the 1st day of January, 2006 - Where a Government servant continues
28
to draw his basic pay in the existing scale and is brought over to revised
pay structure from the date later than the 1st day of January, 2006, his
pay from the later date in the revised pay structure subject to the
provisions of rule 5, shall be fixed in the manner as indicated in rule 7
taking the pre-revised basic pay as on that date.
12. Fixation of pay on re-appointment after 1st day of January
2006 to a post held prior to that date - A Government servant who
had officiated in the post prior to the 1st day of January, 2006, but was
not holding that post on that date and who on subsequent appointment
to that post draws pay in the revised pay structure shall be allowed the
benefit to the extent it would have been admissible had he been holding
that post on the 1st day of January, 2006, and had elected the revised
pay structure on and from that date.
13. Fixation of pay on promotion on or after 01.01.2006 - In case
of promotion from one grade pay to another in revised pay structure the
fixation will be done as follows :(1) One increment equal to 3% of the sum of the pay in the pay
band and the existing grade pay shall be computed and rounded
off to the next multiple of 10. This will be added to the existing pay
in the pay band. The grade pay corresponding to the promotional
post will thereafter be granted in addition to the pay in the pay
band. In case where the promotion involves change in the pay
band also the same methodology would be followed. However if
the pay in the pay band after adding the increment is less than
the minimum of the basic pay band, to which promotion is taking
place, the pay in the pay band shall be stepped up to such
minimum.
(2) If the Government servant exercises option to fix his
promotional pay not from the date of joining in the promotional
post but from the later date with accrual of one increment in the
lower scale and to refix his promotional pay in the appropriate
higher scale , in such eventuality a Government servant in case of
the later case will continue in the lower pay band with grade pay
in the promotional post till the re-fixation of his promotional pay in
the promotional pay band. Such option shall have to be exercised
within a month from the date of joining in the promotional post in
the prescribed format in the Fourth Schedule. Further in case of
persons who have already been promoted and their pay is to be
refixed in the promotional pay band retrospectively, they may
exercise option to avail promotional benefit in the pay within one
month as per the prescribed format in the Fourth Schedule from
the date of publication of revised pay rules. Otherwise they will be
29
deemed to have come over to the promotional scale in the
revised scale of pay from the date of joining in the promotional
post.
14. Assured Career Progression (ACP) - All state Government
employees up to Group A category can avail ACP in 3 stages i.e. first
ACP on completion of 15 years, second after 25 years and third after 30
years of service in their original post or grade and such benefit of ACP
will be given only after screening each and every case by a Screening
Committee to be constituted by the Department. All the norms for
promotion shall also be applicable for allowing ACP at different stages.
The financial benefit to the extent of one increment for a sum of 3% on
basic pay and grade pay will be added on availing different stages of
ACP and next increment will accrue one year after.
15. Stagnation increment - After refixation of the pay in the pay
band and revised pay scale the State Government employees may avail
stagnation increment @ of 3% in the revised pay scale at an interval of
2 years after reaching the maximum of the pay band. Three such
increments shall be allowed to be treated as personal pay. Employees
against whom disciplinary cases are pending will, have to await the
result of the disciplinary case for being considered for grant of this
benefit.
16. Authority competent to fix the pay - The pay of a Government
servant in pay band and revised scale shall be fixed by such authority
and would be checked by such officer as may be specified in the
instructions to be issued by the Finance Department, Government of
Orissa.
17. Excess payment to be recovered - Where in the course of
fixation of pay under these rules, any amount drawn or received as pay
by any Government servant under any rule is found to be in excess of
the amount payable to him under these rules, the excess amount so
drawn or received shall be recoverable from such Government servant
or from his recoverable pensionary benefits for which he shall submit an
undertaking as specified in the Fifth Schedule.
18. Overriding effect of these rules - The provisions of the Orissa
Service Code, the Orissa Revised Scales of Pay (for Non-Gazetted
Officers) Rules,1974, the Orissa Revised Scales of pay (for Gazetted
Officers)Rules,1974, the Orissa Revised Scales of pay Rules,1981, the
Orissa Revised Scales of Pay Rules,1985, the Orissa Revised Scales of
Pay Rules,1989 and the Orissa Revised Scales of Pay Rules,1998 ,
shall not, save as otherwise provided in these rules, apply to cases
30
where pay is regulated under these rules , to the extent they are
inconsistent with these rules.
19. Power to relax - Where the Finance Department is satisfied that
the operation of all or any of the provisions of these rules cause/causes
undue hardship in any particular case, they may, in the public intrest, by
order, dispense with or relax the requirements of all or any such
provisions to such extent and subject to such conditions as may be
deemed necessary for dealing with the case in a just and equitable
manner.
20. Interpretation - If any question arises relating to the
interpretation of any of the provisions of these rules, for removal of
anomalies, omissions, difficulties, printing and clerical errors, all such
matters shall be referred to the Government for clarification and
decision.
31
FIRST SCHEDULE
[See Rule-3]
EXISTING SCALE OF PAY UNDER ORSP RULES, 1998 & CORRESPONDING
REVISED SCALE OF PAY, 2008 IN PAY BAND WITH GRADE PAY
(In Rs.)
Existing scale of pay
under ORSP Rules, 1998
Post/
Grade
Name of
Pay Band/
Scale
(1)
(2)
(3)
(4)
(5)
1.
2550-55-2660-60-3200
S-1
-1s
4440-7440
1300
2.
2610-60-3150-65-3540
S-2
-1s
4440-7440
1400
3.
2650-65-3300-70-4000
S-3
-1s
4440-7440
1650
4.
2750-70-3800-75-4400
S-4
PB-1
5200-20200
1800
5.
3050-75-3950-80-4590
S-5
PB-1
5200-20200
1900
6.
3200-85-4900
S-6
PB-1
5200-20200
2000
7.
3600-100-5600
S-6A
PB-1
5200-20200
2200
8.
4000-100-6000
S-7
PB-1
5200-20200
2400
9.
4500-125-7000
S-8
PB-1
5200-20200
2800
10.
4750-125-7500
S-8A
PB-2
9300-34800
4200
11.
5000-150-8000
S-9
PB-2
9300-34800
4200
12.
5300-150-8300
S-9A
PB-2
9300-34800
4200
13.
5500-175-9000
S-10
PB-2
9300-34800
4200
14.
5900-200-9700
S-10A
PB-2
9300-34800
4200
15.
5700-200-9900
S-10B
PB-2
9300-34800
4200
16.
6500-200-9900
S-11
PB-2
9300-34800
4200
17.
6500-200-10500
S-12
PB-2
9300-34800
4600
18.
7300-200-10500
S-13
PB-2
9300-34800
4600
19.
7300-200-10900
S-14
PB-2
9300-34800
4600
20.
8000-275-13500
S-15
PB-2
9300-34800
5400
21.
8000-275-13500
S-15A
PB-3
15600-39100
5400
Sl.
No.
Revised Scale
of Pay
Revised
Grade Pay
(6)
Group-A Entry
22.
9350-325.14550
S-16
PB-3
15600-39100
6600
23.
10000-325-15200
S-17
PB-3
15600-39100
6600
24.
10650-325-15850
S-17A
PB-3
15600-39100
6600
25.
12000-375-16500
S-18
PB-3
15600-39100
7600
26.
14300-400-18300
S-19
PB-4
37400-67000
8700
27.
15100-400-19500
S-20
PB-4
37400-67000
8800
28.
16400-450-20450
S-21
PB-4
37400-67000
9000
32
SECOND SCHEDULE
Application Form for exercising option to come over to the Orissa
Revised Scales of Pay Rule, 2008
[See Rule - 6(1)]
1(i) I _____________________________________ holding the post of
__________________________ in the scale of ________________ do
hereby elect the revised pay structure with effect from the 1st day of
January, 2006.
OR
(ii) I ____________________________ hereby elect to continue on the
existing scale of pay of my substantive/officiating post _________ until,
date _________________ (i.e. the date of my next increment).
2. The option hereby exercised is final and will not be modified at
any subsequent date.
Date : ______________
Signature : _______________________
Designation : _____________________
Office : __________________________
Signed before me ________________
Head of Office/Any other Gazetted Officer
with designation received the above declaration.
Signature : ___________________
Head of Office/Competent Authority
(with seal)
Date : ______________
N.B. : Delete which is not applicable at Para-1
33
THIRD SCHEDULE
Form for Fixation of Pay under the Orissa Revised Scales of Pay
Rules, 2008.
[See rule-7]
1. Name of the Employee
:
2. Designation of the post in which pay is
:
to be fixed as on January 1, 2006.
3. Status (Substantive/Officiating)
:
4. Name of the Head of the Office
:
(Designation only)
5. Existing Scale of Pay
:
6. Revised pay band & grade pay
:
in the pay structure as per the
Fitment Table attached at Annexure-I.
7. Date from which option exercised
:
to come over to the Revised Scale
8. Emoluments in the existing Scale
of pay on the Date from which
Revised Scale is opted
:
(a) Basic Pay (including R.P.P.)
:
(b) D.P. if any
(c) D.A. as on 01.01.2006
:
(d) Total emoluments (a to c)
:
9. Pay fixed in the Revised Scale of pay
:
(a) Pay in the revised pay band/scale
:
in which pay is to be fixed as per
the fitment Table attached at
Annexure-I
(b) Grade pay to be applied corresponding to the pay band as per
Annexure-1
:
34
10. Stepped up pay with reference to the
:
Revised pay of junior, if applicable
[Notes 2 & 4 of Rule 7(1) of ORSP
Rules, 2008]. Name and pay of the
Junior also to be indicated distinctly.
11. Revised pay with reference to the
:
Substantive Pay in cases where the
pay fixed in the officiating post
is lower than the pay fixed in the
substantive post if applicable
[Sub Rule (1) of Rule 7]
12. Personal Pay, if any [Notes 1 and 3
:
of Sub Rule (1) of Rule 7].
13. Revised emoluments after fixation
(a) Pay in the Revised Pay Band/
:
:
Pay Scale
(b) Grade Pay
:
(c) Personal Pay, if admissible
:
14. Date of next increment (Rule 10)
:
and pay after grant of increment.
Date of Increment
: Pay after Increment
Pay in the Pay
Grade Pay (wherever
Band/Scale
applicable)
15. Any other relevant information
:
Date :
Office :
Signature & Designation of
Head of Office/Competent Authority
35
FOURTH SCHEDULE
FORM FOR EXERCISING OPTION ON THE EVENT OF FIXATION OF
PAY ON PROMOTION TO NEXT HIGHER GRADE/POST.
[See Rule-13]
I__________________ holding the post of ____________________ in
the pay scale of Rs._________ and drawing pay of Rs.___________ do
hereby elect to get my pay fixed in pay band ________________ with
grade pay _________ under the ORSP Rules,2008 on __________i.e.
the date of my joining in the promotional post/ the date of accrual of my
next increment .
2. The option hereby exercised is final and will not be modified at any
subsequent date.
Signature______________________
Designation_____________________
Office ________________________
Signed before me ___________________
Head of Office/ Any Gazetted Officer ___________
36
FIFTH SCHEDULE
UNDERTAKING
[See Rule – 17]
I hereby undertake that any excess payment that may be found to
have been made as a result of incorrect fixation of pay or any excess
payment detected in the light of discrepancies noticed subsequently will
be refunded by me to the Government either by adjustment against
future payments due to me or otherwise.
Signature of the employee : ________________
Name : ________________________________
Designation :____________________________
Date : _______________
Place : _______________
[No.55244/F, PCC(F)-51/08(Pt.)]
By Order of the Governor
R. N. SENAPATI
Principal Secretary to Government
37
Annexure
Fitment Table
Pre-revised scale (S-1)
Revised Pay Band +Grade
Pay
1300
1-S 4440-7440
Rs.2550-55-2660-60-3200
Revised Pay
Pre-revised Basic Pay
2550
2605
2660
2720
2780
2840
2900
2960
3020
3080
3140
3200
3260
3320
3380
Pay in Pay
Band
4750
4850
4950
5060
5180
5290
5400
5510
5620
5730
5850
5960
6070
6180
6290
Pre-revised scale (S-2)
Grade Pay
Total
1300
1300
1300
1300
1300
1300
1300
1300
1300
1300
1300
1300
1300
1300
1300
6050
6150
6250
6360
6480
6590
6700
6810
6920
7030
7150
7260
7370
7480
7590
Revised Pay Band +Grade
Pay
1400
1-S 4440-7440
Rs.2610-60-3150-65-3540
Revised Pay
Pre-revised Basic Pay
2610
2670
2730
2790
2850
2910
2970
3030
3090
3150
3215
3280
3345
3410
3475
3540
3605
3670
3735
Pay in Pay
Band
4860
4970
5080
5190
5310
5420
5530
5640
5750
5860
5980
6110
6230
6350
6470
6590
6710
6830
6950
Grade Pay
Total
1400
1400
1400
1400
1400
1400
1400
1400
1400
1400
1400
1400
1400
1400
1400
1400
1400
1400
1400
6260
6370
6480
6590
6710
6820
6930
7040
7150
7260
7380
7510
7630
7750
7870
7990
8110
8230
8350
38
Pre-revised scale (S-2A)
Revised Pay Band +Grade
Pay
1650
1-S 4440-7440
Rs.2650-65-3300-70-4000
Revised Pay
Pre-revised Basic Pay
2650
2715
2780
2845
2910
2975
3040
3105
3170
3235
3300
3370
3440
3510
3580
3650
3720
3790
3860
3930
4000
4070
4140
4210
Pay in Pay
Band
4930
5050
5180
5300
5420
5540
5660
5780
5900
6020
6140
6270
6400
6530
6660
6790
6920
7050
7180
7310
7440
7580
7710
7840
Grade Pay
Total
1650
1650
1650
1650
1650
1650
1650
1650
1650
1650
1650
1650
1650
1650
1650
1650
1650
1650
1650
1650
1650
1650
1650
1650
6580
6700
6830
6950
7070
7190
7310
7430
7550
7670
7790
7920
8050
8180
8310
8440
8570
8700
8830
8960
9090
9230
9360
9490
39
Pre-revised scale (S-3)
Revised Pay Band +Grade
Pay
1800
PB-1 5200-20200
Rs.2750-70-3800-75-4400
Revised Pay
Pre-revised Basic Pay
2750
2820
2890
2960
3030
3100
3170
3240
3310
3380
3450
3520
3590
3660
3730
3800
3875
3950
4025
4100
4175
4250
4325
4400
4475
4550
4625
Pay in Pay
Band
5200
5250
5380
5510
5640
5770
5900
6030
6160
6290
6420
6550
6680
6810
6940
7070
7210
7350
7490
7630
7770
7910
8050
8190
8330
8470
8610
Grade Pay
Total
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
7000
7050
7180
7310
7440
7570
7700
7830
7960
8090
8220
8350
8480
8610
8740
8870
9010
9150
9290
9430
9570
9710
9850
9990
10130
10270
10410
40
Pre-revised scale (S-4)
Revised Pay Band +Grade
Pay
1900
PB-1 5200-20200
Rs.3050-75-3950-80-4590
Revised Pay
Pre-revised Basic Pay
3050
3125
3200
3275
3350
3425
3500
3575
3650
3725
3800
3875
3950
4030
4110
4190
4270
4350
4430
4510
4590
4670
4750
4830
Pay in Pay
Band
5680
5820
5860
6100
6240
6380
6510
6650
6790
6930
7070
7210
7350
7500
7650
7800
7950
8100
8240
8390
8540
8690
8840
8990
Grade Pay
Total
1900
1900
1900
1900
1900
1900
1900
1900
1900
1900
1900
1900
1900
1900
1900
1900
1900
1900
1900
1900
1900
1900
1900
1900
7580
7720
7860
8000
8140
8280
8410
8550
8690
8830
8970
9110
9250
9400
9550
9700
9850
10000
10140
10290
10440
10590
10740
10890
41
Pre-revised scale (S-5)
Revised Pay Band +Grade
Pay
2000
PB-1 5200-20200
Rs.3200-85-4900
Revised Pay
Pre-revised Basic Pay
3200
3285
3370
3455
3540
3625
3710
3795
3880
3965
4050
4135
4220
4305
4390
4475
4560
4645
4730
4815
4900
4985
5070
5155
Pay in Pay
Band
5960
6110
6270
6430
6590
6750
6910
7060
7220
7380
7540
7700
7850
8010
8170
8330
8490
8640
8800
8960
9120
9280
9440
9590
Grade Pay
Total
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
7960
8110
8270
8430
8590
8750
8910
9060
9220
9380
9540
9700
9850
10010
10170
10330
10490
10640
10800
10960
11120
11280
11440
11590
42
Pre-revised scale (S-6)
Revised Pay Band +Grade
Pay
2200
PB-1 5200-20200
Rs.3600-100-5600
Revised Pay
Pre-revised Basic Pay
3600
3700
3800
3900
4000
4100
4200
4300
4400
4500
4600
4700
4800
4900
5000
5100
5200
5300
5400
5500
5600
5700
5800
5900
Pay in Pay
Band
6700
6890
7070
7260
7440
7630
7820
8000
8190
8370
8560
8750
8930
9120
9300
9490
9680
9860
10050
10230
10420
10610
10790
10980
Grade Pay
Total
2200
2200
2200
2200
2200
2200
2200
2200
2200
2200
2200
2200
2200
2200
2200
2200
2200
2200
2200
2200
2200
2200
2200
2200
8900
9090
9270
9460
9640
9830
10020
10200
10390
10570
10760
10950
11130
11320
11500
11690
11880
12060
12250
12430
12620
12810
12990
13180
43
Pre-revised scale (S-7)
Revised Pay Band +Grade
Pay
2400
PB-1 5200-20200
Rs.4000-100-6000
Revised Pay
Pre-revised Basic Pay
4000
4100
4200
4300
4400
4500
4600
4700
4800
4900
5000
5100
5200
5300
5400
5500
5600
5700
5800
5900
6000
6100
6200
6300
Pay in Pay
Band
7440
7630
7820
8000
8190
8370
8560
8750
8930
9120
9300
9490
9680
9860
10050
10230
10420
10610
10790
10980
11160
11350
11540
11720
Grade Pay
Total
2400
2400
2400
2400
2400
2400
2400
2400
2400
2400
2400
2400
2400
2400
2400
2400
2400
2400
2400
2400
2400
2400
2400
2400
9840
10030
10220
10400
10590
10770
10960
11150
11330
11520
11700
11890
12080
12260
12450
12630
12820
13010
13190
13380
13560
13750
13940
14120
44
Pre-revised scale (S-8)
Revised Pay Band +Grade
Pay
2800
PB-1 5200-20200
Rs.4500-125-7000
Revised Pay
Pre-revised Basic Pay
4500
4625
4750
4875
5000
5125
5250
5375
5500
5625
5750
5875
6000
6125
6250
6375
6500
6625
6750
6875
7000
7125
7250
7375
Pay in Pay
Band
8370
8610
8840
9070
9300
9540
9770
10000
10230
10470
10700
10930
11160
11400
11630
11860
12090
12330
12560
12790
13020
13260
13490
13720
Grade Pay
Total
2800
2800
2800
2800
2800
2800
2800
2800
2800
2800
2800
2800
2800
2800
2800
2800
2800
2800
2800
2800
2800
2800
2800
2800
11170
11410
11640
11870
12100
12340
12570
12800
13030
13270
13500
13730
13960
14200
14430
14660
14890
15130
15360
15590
15820
16060
16290
16520
45
Pre-revised scale (S-8A)
Revised Pay Band +Grade
Pay
4200
PB-2 9300-34800
Rs.4750-125-7500
Revised Pay
Pre-revised Basic Pay
4750
4875
5000
5125
5250
5375
5500
5625
5750
5875
6000
6125
6250
6375
6500
6625
6750
6875
7000
7125
7250
7375
7500
7625
7750
7875
Pay in Pay
Band
9300
9300
9300
9540
9770
10000
10230
10470
10700
10930
11160
11400
11630
11860
12090
12330
12560
12790
13020
13260
13490
13720
13950
14190
14420
14650
Grade Pay
Total
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
13500
13500
13500
13740
13970
14200
14430
14670
14900
15130
15360
15600
15830
16060
16290
16530
16760
16990
17220
17460
17690
17920
18150
18390
18620
18850
46
Pre-revised scale (S-9)
Revised Pay Band +Grade
Pay
4200
PB-2 9300-34800
Rs.5000-150-8000
Revised Pay
Pre-revised Basic Pay
5000
5150
5300
5450
5600
5750
5900
6050
6200
6350
6500
6650
6800
6950
7100
7250
7400
7550
7700
7850
8000
8150
8300
8450
Pay in Pay
Band
9300
9580
9860
10140
10420
10700
10980
11260
11540
11820
12090
12370
12650
12930
13210
13490
13770
14050
14330
14610
14880
15160
15440
15720
Grade Pay
Total
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
13500
13780
14060
14340
14620
14900
15180
15460
15740
16020
16290
16570
16850
17130
17410
17690
17970
18250
18530
18810
19080
19360
19640
19920
47
Pre-revised scale (S-9A)
Revised Pay Band +Grade
Pay
4200
PB-2 9300-34800
Rs.5300-150-8300
Revised Pay
Pre-revised Basic Pay
5300
5450
5600
5750
5900
6050
6200
6350
6500
6650
6800
6950
7100
7250
7400
7550
7700
7850
8000
8150
8300
8450
8600
8750
Pay in Pay
Band
9860
10140
10420
10700
10980
11260
11540
11820
12090
12370
12650
12930
13210
13490
13770
14050
14330
14610
14880
15160
15440
15720
16000
16280
Grade Pay
Total
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
14060
14340
14620
14900
15180
15460
15740
16020
16290
16570
16850
17130
17410
17690
17970
18250
18530
18810
19080
19360
19640
19920
20200
20480
48
Pre-revised scale (S-10)
Revised Pay Band +Grade
Pay
4200
PB-2 9300-34800
Rs.5500-175-9000
Revised Pay
Pre-revised Basic Pay
5500
5675
5850
6025
6200
6375
6550
6725
6900
7075
7250
7425
7600
7775
7950
8125
8300
8475
8650
8825
9000
9175
9350
9525
Pay in Pay
Band
10230
10560
10890
11210
11540
11860
12190
12510
12840
13160
13490
13820
14140
14470
14790
15120
15440
15770
16090
16420
16740
17070
17400
17720
Grade Pay
Total
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
14430
14760
15090
15410
15740
16060
16390
16710
17040
17360
17690
18020
18340
18670
18990
19320
19640
19970
20290
20620
20940
21270
21600
21920
49
Pre-revised scale (S-10A)
Revised Pay Band +Grade
Pay
4200
PB-2 9300-34800
Rs.5900-200-9700
Revised Pay
Pre-revised Basic Pay
5900
6100
6300
6500
6700
6900
7100
7300
7500
7700
7900
8100
8300
8500
8700
8900
9100
9300
9500
9700
9900
10100
10300
Pay in Pay
Band
10980
11350
11720
12090
12470
12840
13210
13580
13950
14330
14700
15070
15440
15810
16190
16560
16930
17300
17670
18050
18420
18790
19160
Grade Pay
Total
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
15180
15550
15920
16290
16670
17040
17410
17780
18150
18530
18900
19270
19640
20010
20390
20760
21130
21500
21870
22250
22620
22990
23360
50
Pre-revised scale (S-10B)
Revised Pay Band +Grade
Pay
4200
PB-2 9300-34800
Rs.5700-200-9900
Revised Pay
Pre-revised Basic Pay
5700
5900
6100
6300
6500
6700
6900
7100
7300
7500
7700
7900
8100
8300
8500
8700
8900
9100
9300
9500
9700
9900
10100
10300
10500
Pay in Pay
Band
10610
10980
11350
11720
12090
12470
12840
13210
13580
13950
14330
14700
15070
15440
15810
16190
16560
16930
17300
17670
18050
18420
18790
19160
19530
Grade Pay
Total
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
14810
15180
15550
15920
16290
16670
17040
17410
17780
18150
18530
18900
19270
19640
20010
20390
20760
21130
21500
21870
22250
22620
22990
23360
23730
51
Pre-revised scale (S-11)
Revised Pay Band +Grade
Pay
4200
PB-2 9300-34800
Rs.6500-200-9900
Revised Pay
Pre-revised Basic Pay
6500
6700
6900
7100
7300
7500
7700
7900
8100
8300
8500
8700
8900
9100
9300
9500
9700
9900
10100
10300
10500
10700
Pay in Pay
Band
12090
12470
12840
13210
13580
13950
14330
14700
15070
15440
15810
16190
16560
16930
17300
17670
18050
18420
18790
19160
19530
19910
Grade Pay
Total
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
4200
16290
16670
17040
17410
17780
18150
18530
18900
19270
19640
20010
20390
20760
21130
21500
21870
22250
22620
22990
23360
23730
24110
52
Pre-revised scale (S-12)
Revised Pay Band +Grade
Pay
4600
PB-2 9300-34800
Rs.6500-200-10500
Revised Pay
Pre-revised Basic Pay
6500
6700
6900
7100
7300
7500
7700
7900
8100
8300
8500
8700
8900
9100
9300
9500
9700
9900
10100
10300
10500
10700
10900
11100
Pay in Pay
Band
12090
12470
12840
13210
13580
13950
14330
14700
15070
15440
15810
16190
16560
16930
17300
17670
18050
18420
18790
19160
19530
19910
20280
20650
Grade Pay
Total
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
16690
17070
17440
17810
18180
18550
18930
19300
19670
20040
20410
20790
21160
21530
21900
22270
22650
23020
23390
23760
24130
24510
24880
25250
53
Pre-revised scale (S-13)
Revised Pay Band +Grade
Pay
4600
PB-2 9300-34800
Rs.7300-200-10500
Revised Pay
Pre-revised Basic Pay
7300
7500
7700
7900
8100
8300
8500
8700
8900
9100
9300
9500
9700
9900
10100
10300
10500
10700
10900
11100
Pay in Pay
Band
13580
13950
14330
14700
15070
15440
15810
16190
16560
16930
17300
17670
18050
18420
18790
19160
19530
19910
20280
20650
Grade Pay
Total
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
18180
18550
18930
19300
19670
20040
20410
20790
21160
21530
21900
22270
22650
23020
23390
23760
24130
24510
24880
25250
54
Pre-revised scale (S-14)
Revised Pay Band +Grade
Pay
4600
PB-2 9300-34800
Rs.7300-200-10900
Revised Pay
Pre-revised Basic Pay
7300
7500
7700
7900
8100
8300
8500
8700
8900
9100
9300
9500
9700
9900
10100
10300
10500
10700
10900
11100
11300
11500
Pay in Pay
Band
13580
13950
14330
14700
15070
15440
15810
16190
16560
16930
17300
17670
18050
18420
18790
19160
19530
19910
20280
20650
21020
21390
Grade Pay
Total
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
4600
18180
18550
18930
19300
19670
20040
20410
20790
21160
21530
21900
22270
22650
23020
23390
23760
24130
24510
24880
25250
25620
25990
55
Pre-revised scale (S-15)
Revised Pay Band +Grade
Pay
5400
PB-2 9300-34800
Rs.8000-275-13500
Revised Pay
Pre-revised Basic Pay
8000
8275
8550
8825
9100
9375
9650
9925
10200
10475
10750
11025
11300
11575
11850
12125
12400
12675
12950
13225
13500
13775
14050
14325
Pay in Pay
Band
14880
15400
15910
16420
16930
17440
17950
18470
18980
19490
20000
20510
21020
21530
22050
22560
23070
23580
24090
24600
25110
25630
26140
26650
Grade Pay
Total
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
20280
20800
21310
21820
22330
22840
23350
23870
24380
24890
25400
25910
26420
26930
27450
27960
28470
28980
29490
30000
30510
31030
31540
32050
56
Pre-revised scale (S-15A)
(Group-A Entry)
Revised Pay Band +Grade
Pay
Rs.8000-275-13500
PB-3 15600-39100
5400
Revised Pay
Pre-revised Basic Pay
8000
8275
8550
8825
9100
9375
9650
9925
10200
10475
10750
11025
11300
11575
11850
12125
12400
12675
12950
13225
13500
13775
14050
14325
Pay in Pay
Band
15600
15600
15910
16420
16930
17440
17950
18470
18980
19490
20000
20510
21020
21530
22050
22560
23070
23580
24090
24600
25110
25630
26140
26650
Grade Pay
Total
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
5400
21000
21000
21310
21820
22330
22840
23350
23870
24380
24890
25400
25910
26420
26930
27450
27960
28470
28980
29490
30000
30510
31030
31540
32050
57
Pre-revised scale (S-16)
Revised Pay Band +Grade
Pay
6600
PB-3 15600-39100
Rs.9350-325-14550
Revised Pay
Pre-revised Basic Pay
9350
9675
10000
10325
10650
10975
11300
11625
11950
12275
12600
12925
13250
13575
13900
14225
14550
14875
15200
15525
Pay in Pay
Band
17400
18000
18600
19210
19810
20420
21020
21630
22230
22840
23440
24050
24650
25250
25860
26460
27070
27676
28280
28880
Grade Pay
Total
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
24000
24600
25200
25810
26410
27020
27620
28230
28830
29440
30040
30650
31250
31850
32460
33060
33670
34270
34880
35480
58
Pre-revised scale (S-17)
Revised Pay Band +Grade
Pay
6600
PB-3 15600-39100
Rs.10000-325-15200
Revised Pay
Pre-revised Basic Pay
10000
10325
10650
10975
11300
11625
11950
12275
12600
12925
13250
13575
13900
14225
14550
14875
15200
15525
15850
16175
Pay in Pay
Band
18600
19210
19810
20420
21020
21630
22230
22840
23440
24050
24650
25250
25860
26460
27070
27676
28280
28880
29490
30090
Grade Pay
Total
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
25200
25810
26410
27020
27620
28230
28830
29440
30040
30650
31250
31850
32460
33060
33670
34270
34880
35480
36090
36690
59
Pre-revised scale (S-17A)
Revised Pay Band +Grade
Pay
6600
PB-3 15600-39100
Rs.10650-325-15850
Revised Pay
Pre-revised Basic Pay
10650
10975
11300
11625
11950
12275
12600
12925
13250
13575
13900
14225
14550
14875
15200
15525
15850
16175
16500
16825
Pay in Pay
Band
19810
20420
21020
21630
22230
22840
23440
24050
24650
25250
25860
26460
27070
27676
28280
28880
29490
30090
30690
31300
Grade Pay
Total
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
6600
26410
27020
27620
28230
28830
29440
30040
30650
31250
31850
32460
33060
33670
34270
34880
35480
36090
36690
37290
37900
60
Pre-revised scale (S-18)
Revised Pay Band +Grade
Pay
7600
PB-3 15600-39100
Rs.12000-375-16500
Revised Pay
Pre-revised Basic Pay
12000
12375
12750
13125
13500
13875
14250
14625
15000
15375
15750
16125
16500
16875
17250
17625
Pay in Pay
Band
22320
23020
23720
24420
25110
25810
26510
27210
27900
28600
29300
30000
30690
31390
32090
32790
Pre-revised scale (S-19)
Grade Pay
Total
7600
7600
7600
7600
7600
7600
7600
7600
7600
7600
7600
7600
7600
7600
7600
7600
29920
30620
31320
32020
32710
33410
34110
34810
35500
36200
36900
37600
38290
38990
39690
40390
Revised Pay Band +Grade
Pay
8700
PB-4 37400-67000
Rs.14300-400-18300
Revised Pay
Pre-revised Basic Pay
14300
14700
15100
15500
15900
16300
16700
17100
17500
17900
18300
18700
19100
19500
Pay in Pay
Band
37400
37400
37400
37400
37400
37400
37400
37400
37400
37400
37400
37400
37400
37400
Grade Pay
Total
8700
8700
8700
8700
8700
8700
8700
8700
8700
8700
8700
8700
8700
8700
46100
46100
46100
46100
46100
46100
46100
46100
46100
46100
46100
46100
46100
46100
61
Pre-revised scale (S-20)
Revised Pay Band +Grade
Pay
8800
PB-4 37400-67000
Rs.15100-400-19500
Revised Pay
Pre-revised Basic Pay
15100
15500
15900
16300
16700
17100
17500
17900
18300
18700
19100
19500
Pay in Pay
Band
37400
37400
37400
37400
37400
37400
37400
37400
37400
37400
37400
37400
Pre-revised scale (S-21)
Grade Pay
Total
8800
8800
8800
8800
8800
8800
8800
8800
8800
8800
8800
8800
46200
46200
46200
46200
46200
46200
46200
46200
46200
46200
46200
46200
Revised Pay Band +Grade
Pay
9000
PB-4 37400-67000
Rs.16400-450-20450
Revised Pay
Pre-revised Basic Pay
16400
16850
17300
17750
18200
18650
19100
19550
20000
20450
20900
21350
21800
Pay in Pay
Band
37400
37400
37400
37400
37400
37400
37400
37400
37400
37400
37400
37400
37400
Grade Pay
Total
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
46400
46400
46400
46400
46400
46400
46400
46400
46400
47040
47880
48720
49550
62
No.
55272 /F.,
PCC-51/2008
FINANCE DEPARTMENT
***
CORRIGENDUM
Bhubaneswar, the 24th December, 2008
Sub : Revised Scales of Pay, 2008.
The words appearing in para 16 (a) ii) of F.D. Resolution
No.54080/F., dt.16.12.2008 on the above subject after the word
minimum and before above additional pensions viz. “and maximum” and
“and(ii)” respectively are deleted and shall be read as follows.
“ii) Over and above the consolidated minimum pension as
indicated in (i) above, additional pension will be admissible to the
pensioners with effect from 01.12.2008 as under:”
Sd/- M. K. Mallick
DEPUTY SECRETARY TO GOVERNMENT
63
FINANCE DEPARTMENT
***
Memo No.PCC-51/2008/55371/F., dt.26.12.2008
To
All Departments of Government/
All Heads of Departments/
All Collectors.
Sub : Procedure for fixation and drawal of pay in the revised scales
under the Orissa Revised Scales of Pay Rules, 2008.
In pursuance of Government in F.D. Resolution No.54080/F.,
dt.16.12.2008 the pay scales of various posts/services under the State
Government have been revised with effect from the 1st January, 2006.
The Orissa Revised Scales of Pay Rules, 2008 incorporating the details
of the revised scales and procedure of pay fixation have been issued
vide Notification No.55244/F.,dt.24.12.2008. Subject to the provisions of
these Rules, the following instructions shall be scrupulously observed in
matters of fixation and drawal of pay, maintenance of service books,
etc.
(I) The option to come over to the revised scale or to retain the
existing scale shall be exercised by the employee and furnish
the same to the Head of Office as required under Rule-6(1) of
the Orissa Revised Scales of Pay Rules, 2008.
(II) The prescribed authority to whom option is intimated shall be
competent to accept it. The option statement should be signed
in each case as token of acceptance. A copy of the option
should be retained by the accepting authority for record in his
office and the other copy shall be made over to the Drawing
and Disbursing Officer for attaching the same to the first pay
bill in which the salary of the employee is drawn in the revised
scale. Entries regarding exercise of option and fixation of pay
should be made in the original and duplicate copies of service
books of the employee in the following form :“Certified that as required under the Orissa Revised Scales of
Pay Rules, 2008, option to come over to the revised scale with effect
from _____________/to retain the existing scale upto ____________
has been exercised by the employee and the option has been accepted.
Pay in the revised scale has been fixed under Rule-7 of the said Rules
as per the Third Schedule”.
(III) In respect of employees who elect to come over to the
revised scales, the DDO concerned shall fix the revised scale
64
of pay under ORSP Rules, 2008 in the manner illustrated at
Annexure-1 (Seven Nos.). The revised scale of pay shall be
drawn in the monthly salary of December, 2008 to be drawn in
January, 2009.
(IV) After revision of pay, the total differential arrear shall be
calculated and 40% of the same is to be drawn in cash and
disbursed on or before 31.03.2009 without checking by the
designated authority. The pay fixation statement shall be
checked after drawal of 40% arrear and if any excess drawal is
made due to wrong fixation the same shall be adjusted
towards subsequent drawal of arrear or any other dues.
V) The DDO and the Head of the Office shall be held equally
responsible for wrong fixation and excess drawal if any for
which both of them shall be liable for penal action for such
omissions and commissions in this regard.
VI) The balance 60% of the differential arrear shall be drawn in
financial year 2009-10 after post checking of 40% arrear
already drawn & paid and pre-checking for the balance 60%
arrear by the checking authority as indicated in this circular.
However, clearance from Finance Department shall be given
separately for payment of 60% arrear in the next financial year
2009-10 after which the arrear can be drawn.
VII) The mode of payment for balance 60% arrear will be
communicated by the Government in due course.
VIII) The revised pay fixation statements (in triplicate) shall be
prepared by the Heads of Offices concerned in accordance
with the provisions of Rule-7 of the Orissa Revised Scales of
Pay Rules, 2008 in the form specified in the Third Schedule of
ORSP Rules 2008.
IX) The statement of pay fixation shall be checked by the
designated authorities as indicated below before drawal of the
balance 60% of the arrear during 2009-10. In the Secretariat
FA/AFA or in their absence an Officer other than the Officer
who has prepared the statements may be nominated by the
Secretary of the concerned Department to check the pay
fixation statement.
65
Department/Office for scrutiny of
Checking Authority
pay fixation statement
Secretariat Establishment/ Attached Secretariat Deptts. (FA/AFA
Offices/ Offices of Heads of and in their absence an Officer
Departments.
other than the Officer who has
prepared the statements may
be nominated by the Secretary
of the concerned Department)
Attached Offices/District Level
Offices/ Range Offices
Heads of Department
Office subordinate to Dist. Level
offices
District Level Offices
Revenue and Block Offices in the
Sub-Division
Sub-Divisional
(Revenue
Department)
Offices
X) In respect of employees who have joined posts for which
revised pay scales have been prescribed, after the
commencement but before the publication of the Rules, their
pay shall be fixed in the manner prescribed under Rule-8 of
ORSP Rules-2008.
XI) The pay fixation statement (in triplicate) shall be sent to the
checking authority alongwith service books of the employees.
The checking authorities should complete the scrutiny within a
week of the receipt of the documents and return two copies of
the statement, duly certified as checked/corrected alongwith
service book to the Heads of Offices concerned. Where the
checking authority finds it difficult to scrutinize the pay fixation
statements of sub-ordinate offices due to large number of
employees involved, he/she may authorize one or more
Gazetted Officer of his/her office, preferably the F.A./A.F.A. or
Accounts Officer to check and certify the pay fixation
statements which however, would not absolve the checking
authority himself/herself from the responsibility of correct pay
fixation of the employees.
XII) One copy of the certified pay fixation statement shall be
retained by the Head of Office for record and the other copy
attached to the first pay bill in which the salary of the
Government servant is drawn in the revised scale.
66
XIII) Pay in the revised scale will be drawn only after obtaining an
undertaking from the employee that excess payment, if any,
detected in future will be refunded by him. An undertaking to
this effect as specified in Fifth Schedule under Rule-17 shall
be furnished by the employee.
XIV) A certificate in the following form shall also be recorded by
the D.D.O. concerned in the pay bill in which pay in the revised
scale is drawn for the first time.
XV) At the time of post checking, if excess payment is
detected and after adjustment from the arrear salary still
some amount is left un-adjusted, the same will be
adjusted from the recoverable pensionary benefit of the
employee concerned. On account of non-adjustment and
non-recovery from future dues and recoverable
pensionary benefit, the DDO shall be held personally
responsibly.
XVI) In case of employees enrolled under the New Pension
Scheme (NPS), their monthly subscription and appropriate
equivalent Govt. contribution shall be deducted/drawn from
salary of December, 2008 and onwards in the revised scale
and credited/remitted to the appropriate Account/Authority as
prescribed.
XVII) In authorizing the payment of arrear salary in the revised
scale of pay, the income tax as due for the respective financial
year shall also be deducted and be credited to Government in
accordance with the instructions on the subject.
2.
Rule-14 of the Orissa Revised scales of Pay Rules, 2008 contains
guidelines for fixation of pay in the Assured Carrier Progression (ACP)
of different categories of employees. Accordingly, the respective
appointing authorities shall constitute the Screening Committee for the
employees as the case may be.
3.
These instructions be brought to the notice of all sub-ordinate
offices.
Sd/- D.P.Das
Special Secretary to Government
67
Illustration 1 :
Annexure-1
Fixation of pay in the revised pay structure
Initial fixation of Group D employees in -1S
1.
2.
3.
4.
Existing Scale of Pay
Pay Band applicable
Existing basic pay as on 01.01.2006
Pay after multiplication by a factor
of 1.86
5. Pay in the Pay Band
6. Grade Pay attached to the scale
7. Revised basic pay
Rs.2500-55-2660-60-3200
Rs.4440-7440
Rs.2840
Rs.5282 (Rounded off to
Rs.5290)
Rs.5290
Rs.1300
Rs.5290 + 1300
Illustration 2 : Fixation of pay in the revised pa structure (PB-1)
1. Existing Scale of Pay
Rs.4000-100-6000
2. Pay Band applicable
3. Existing basic pay as on 01.01.2006
4. Pay after multiplication by a factor
of 1.86
5. Pay in the Pay Band
6. Grade Pay attached to the scale
7. Revised basic pay
PB-1 Rs.5200-20200
Rs.4700
Rs.8742 (Rounded off to
Rs.8750)
Rs.8750
Rs.2400
Rs.8750 + 2400
Illustration 3 : Fixation of pay in the revised pay structure (PB-2)
1.
2.
3.
4.
Existing Scale of Pay
Pay Band applicable
Existing basic pay as on 01.01.2006
Pay after multiplication by a factor
of 1.86
5. Pay in the Pay Band
6. Grade Pay attached to the scale
7. Revised basic pay
Rs.4750-125-7500
PB-2 Rs.9300-34800
Rs.5250
Rs.9765 (Rounded off to
Rs.9770)
Rs.9770
Rs.4200
Rs.9770 + 4200
Illustration 4 : Fixation of pay in the revised pay structure (PB-3)
1.
2.
3.
4.
Existing Scale of Pay
Pay Band applicable
Existing basic pay as on 01.01.2006
Pay after multiplication by a factor
of 1.86
5. Pay in the Pay Band
6. Grade Pay attached to the scale
7. Revised basic pay
Rs.10650-325-15850
PB-3 Rs.15600-39100
Rs.12275
Rs.22832(Rounded off to
Rs.22840)
Rs.22840
Rs.6600
Rs.22840 + 6600
68
Illustration 5 : Fixation of pay in the revised pay structure (PB-4)
1.
2.
3.
4.
Existing Scale of Pay
Pay Band applicable
Existing basic pay as on 01.01.2006
Pay after multiplication by a factor
of 1.86
5. Pay in the Pay Band
Rs.14300-400-18300
PB-4 Rs.37400-67000
Rs.17500
Rs.32550
6. Grade Pay attached to the scale
7. Revised basic pay
Rs.37400 (Initial of the Pay
Band)
Rs.8700
Rs.37400 + 8700
Illustration 6 : Pay fixation on grant of increment in the revised pay
structure.
1.
2.
3.
4.
5.
Pay in Pay Band – 2
Grade Pay
Total Pay + Grade Pay
Rate of increment
Amount of increment
6.
7.
8.
9.
Pay in Pay Band after increment
Pay after increment
Grade Pay applicable
Basic Pay after increment
Rs.9300
Rs.4200
Rs.13500
3% of 3 above.
Rs.405 (Rounded off to
Rs.410)
Rs.9300+410
Rs.9710
Rs.4200
Rs.9710 + 4200
Illustration 7 : Fixation of pay on promotion on or after 01.01.2006
in same Pay Band with same Grade Pay.
1.
2.
3.
4.
5.
6.
7.
Pay in the existing scale of pay of
Rs.5000-150-8000 as on 01.01.2006
Revised Pay Band in the revised pay
structure – PB-2
Grade Pay
Pay fixed on 01.01.2006 in the
revised pay structure
Date of promotion
Rate of increment
Amount of increment
8. Pay in Pay Band after promotion
9. Grade Pay
10. Pay fixed in the promotional post
Rs.6200
Rs.9300-34800
Rs.4200
Rs.11540 + 4200
01.04.2006
3% of 4 above.
Rs.472 (Rounded off to
Rs.480)
Rs.11540+480=Rs.12020
Rs.4200
Rs.12020 + 4200
69
FINANCE DEPARTMENT
***
Memo No.PCC-51/2008/4953 (255)/F., Dt.28.01.2009
To
All Departments of Government/
All Heads of Departments/
All Collectors.
Sub : Deposit of the arrear salary in the GPF Account.
The procedure for fixation and drawal of pay in the revised scale
of pay under the O.R.S.P. Rules, 2008 has been prescribed in F.D.
Memo No.55371 dated 26.12.2008. Para-IV of the aforesaid Memo
envisages that after revision of pay, the total differential arrear shall be
calculated and 40% of the same is to be drawn in cash and disbursed
on or before 31.03.2009.
Considering the demands of the employees, Government, after
careful consideration, have been pleased to decide that the employees
who are willing to impound a portion or entire 40% of the arrear salary in
their respective GPF Accounts, may do so. However, this shall not be
applicable in the cases of new Pension Scheme holders.
Sd/- K.C.Mishra
ADDITIONAL SECRETARY TO GOVERNMENT
70
FINANCE DEPARTMENT
***
No.
8488 /F., Dated 16.02.09
PCC-16/09
RESOLUTION
SUBJECT - Constitution of Anomaly Committee.
In pursuance of para-27 of F.D. Resolution No. 54080/F dt.
16.12.08 the State Government have been pleased to constitute the
Anomaly Committee to consider anomalies if any, pertaining to pay in
revised pay structure under ORSP Rules 2008. The said Committee
shall consist of the following :1.
Development Commissioner-cumAdditional Chief Secretary
…
Chairman
2.
Principal Secretary, Finance Department
…
Member
3.
Principal Secretary, Home Department
…
Member
4.
Additional Secretary to Govt., Finance Deptt. ...
(In-Charge of P.C. Cell)
Convenor
2.
The committee will devise its own procedure for conduct of its
business. It may call for such information and take such evidence as
may be considered necessary. Departments of Government and officers
subordinate to them shall furnish such information / documents and
assistance as may be required by the Committee. The Committee may
Co-opt Member from other Departments if considered necessary.
3.
The committee shall submit its recommendations within a period
of 6 months from the date of issue of this Resolution.
ORDER :-
Ordered that the Resolution be published in an
extraordinary issue of the Orissa Gazette and copies
forwarded to all Departments of Government / all Heads of
Department / Accountant General (Audit / Accounts),
Orissa, Bhubaneswar / Deputy Accountant General Orissa,
Puri.
By Order of the Governor
(R.N. SENAPATI)
PRINCIPAL SECRETARY TO GOVERNMENT
MATTER RELATING TO ADVANCES
71
No. CA-II-06/08 - 28132/F.,
FINANCE DEPARTMENT
****
OFFICE MEMORANDUM
Bhubaneswar, the 2nd June, 2008
In the Finance Department O.M.No. 43475/F, Dt. 03.09.1986,
O.M.No. 44951/F., Dt. 17.11.1995, O.M.No.4439/F., Dt.01.01.1992 and
O.M.No.40279/F., Dt.17.09.1998, the maximum and minimum
admissible monetary limit for sanction of advances for purchase of
Bicycle, Moped, Motor Cycle/Scooter and Motor Car were fixed. Due to
rise in prices of vehicles, the proposal for sanction of conveyance
advances admissible to the State Government employees for purchase
for Moped, Motor-Cycle/Scooter & Motor Car was under consideration
of Government.
2.
After careful consideration, the Government have been pleased to
enhance the maximum limit of the advance and minimum pay limit for
admissibility for sanction of advance as indicated below : Maximum limit of Advance
Name of the
Conveyance
(1)
MOPED
MOTOR
CYCLE /
SCOOTER
Existing
Revised
(2)
Rs.14,000/or
anticipated
cost
whichever is
less.
Rs.30,000/or
anticipated
cost
whichever is
less.
(3)
Rs.24,000/or
anticipated
cost which
ever is less.
Rs.40,000/or
anticipated
cost
whichever is
less.
Minimum pay
limit for
Rate of
admissibility
for sanction of Interest
conveyance
advances
(4)
(5)
Class-IV and
Class-III
11.5%
employees
irrespective of
the pay range.
Whose monthly
basic pay is not
less than
Rs.5,000/- as
per the Revised
Scales of pay,
1998
or
11.5%
72
MOTOR
CAR
(i) For 1st
occasion
Rs.1,80,000/or
15 months
basic pay
or
anticipated
cost which
ever is the
least.
(i) For 1st
Occasion
Rs.3,00,000/or
30 months
basic pay
or
anticipated
cost which
ever is the
least.
(ii) For 2nd and
subsequent
occasion
Rs.1,60,000/or
15 months
basic pay
or
anticipated
cost which
ever is the
least
(ii) For 2nd &
subsequent
occasion
Rs.2,50,000/or
25 months
basic pay
or
anticipated
cost
whichever is
the least.
Officers
drawing
monthly basic
pay not less
than Rs.1500/in the prerevised scales
of pay 1989 till
they come
over to the
revised scales
of pay
(i) Whose
monthly basic
pay is not less
than
Rs.10,000/- as
per the
Revised
Scales of pay,
1998.
or
Officers
drawing
monthly basics
pay not less
than
Rs.3,000/- in
the prerevised scales
of pay 1989 till
they come
over to the
revised scales
of pay.
15%
(ii)- As (I)
above.
(a)
The total amount of advance to be granted to a Government
servant drawing basic pay in the pre-revised scale of pay,1989 for
purchase of Motor Car for the first occasion shall not exceed
Rs.3,00,000/- or 100 months basic pay or the anticipated cost of the car
which ever is the least.
73
(b)
The total amount of advance to be granted to a Government
servant drawing basic pay in the pre-revised scales of pay,1989 for the
purchase of a Motor Car for the second and subsequent occasion shall
not exceed Rs.2,50,000/- or 80 months basic pay or anticipated cost of
the car which ever is the least.
3.
The basic pay for the above purpose shall be the pay as defined
under Rule 33(a) of Orissa Service code and shall not include Dearness
Pay.
4.
The other terms & Conditions relating to the sanction and
recovery of conveyance advances shall remain unaltered.
5.
Steps to amend the relevant provision of Orissa General Financial
Rules, Volume – I are being taken separately.
6.
This will also be applicable to A.I.S. Officers allotted to the State.
7.
The advance in respect of Motor Car will be recovered in
maximum of 100 consecutive monthly instalments and in respect of
Motor Cycle /Scooter the recovery will be in maximum 60 consecutive
monthly instalments.
8.
Recovery towards interest shall immediately follow the last
instalment of recovery of the principal amount of advance.
9.
In case of Motor Car advance, the interest be recovered in 25
maximum instalments and in case of Motor Cycle and Moped advance,
the interest be recovered in 10 maximum instalments. Recovery of both
principal & interest be regulated in such a manner that the same can be
effected before superannuation.
10. Sanction of advance from time to time will be regulated as per
provision contained in rule 238 of OGFR Vol.I.
11. This shall take effect from the date of issue of this office
memorandum. Cases already decided on the basis of the existing limit
shall not be re-opened.
Sd/- D.P.Das
SPECIAL SECRETARY TO GOVT.
74
No. CS-IV- 65/08 – 43631/F.,
FINANCE DEPARTMENT
*****
OFFICE MEMORANDUM
Bhubaneswar, the 24th September, 2008
Sub:- Admissibility of Festival Advance to Non-Gazetted State
Government Employees- Revision of the amount of advance.
In Finance Department Office Memorandum No.CS-IV-05/200639192/F., dated 14th September, 2006, the monthly basic pay limit for
eligibility for availing the Festival Advance was fixed. In the mean time,
Dearness Pay equivalent to 50% of Basic Pay has been merged with
Basic Pay w.e.f 01.04.2006 in respect of State Government employees
vide Finance Department Office Memorandum No.CS-1(P)-13/0617491/F., dated 22.04.06 and it has been treated as Dearness Pay (DP)
which would be counted for the purposes like payment of allowances
where ever applicable, contribution to GPF, License Fee and various
advances etc. In view of rise in prices, enhancement of the maximum
admissible amount of festival advance was under consideration of Govt.
2.
Accordingly, after careful consideration, Government have been
pleased to enhance the maximum admissible amount of Festival
Advance to Rs.5000/- as against the existing limit of Rs.3000/- as
mentioned in Col.-4 of para-2 of F.D OM No.39192/F dt.14.9.2006.
Other conditions as stipulated in the said OM will remain unaltered. The
present maximum admissible amount of Festival Advance will be given
effect from the date of issue of this order.
3.
The Festival Advance already sanctioned as per the old rate for
the current year will not be re-opened.
Sd/- A. Misra
Additional Secretary to Government
MATTER RELATING TO
D.A./T.A./OTHER ALLOWANCE
75
FINANCE DEPARTMENT
OFFICE MEMORANDUM
No. –
21378
CS-IV-1/2008
Sub: Sanction of
01.07.2007.
/F., dated 19th April, 2008.
D.A. @ 6% to State Government employees w.e.f.
Dearness Allowance equivalent to 50% of Basic Pay for State
Government employees has been merged with Basic Pay w.e.f. 01.04.2006
vide Finance Department Office Memorandum No. CS-I(P)-13/06-17491/F.,
dated 22.4.2006 and accordingly, D.A. at the rate of 35% is now being paid to
State Government employees on Basic Pay and Dearness Pay (DP), vide
Finance Department Office Memorandum No. CS-IV-01/2007-40878/F., dated
09.10.2007.
2.
After taking into account the demand of the State Government
Employees and the over-all financial resources read with fiscal targets
stipulated under the Orissa Fiscal Responsibility and Budget Management
Act, 2005, the State Government have been pleased to release additional
dose of D.A.@ 6% to State Government Employees on Pay and DP taken
together w.e.f. 01.07.2007. With this sanction of additional dose of D.A. of
6% w.e.f. 01.07.2007, the D.A. now payable will be enhanced from 35%
to 41% on Pay and DP taken together w.e.f.01.07.2007. This additional
dose of 6% D.A. will be drawn in the Pay Bill of April, 2008 to be paid in
May, 2008 and onwards. Arrears from the month of July, 2007 to March,
2008 on account of the enhanced DA will be drawn and disbursed latest
by 31.12.2008.
3.
The sanction of additional dose of D.A. of 6% on Pay and DP taken
together w.e.f. 01.07.2007 and the manner of payment to the State
Government employees as out-lined in Para-2 above, is also applicable to the
following:
•
•
•
•
•
All India Service Officers serving in the affairs of the State Government
for which G.A. Department will issue separate order.
The teaching and non-teaching staff of Universities who are in receipt
of regular scale of pay and for whom the State Government is bearing
full salary cost. These also include Teachers of Universities who enjoy
AICTE/UGC scale under O.R.S.P. (College Teacher's Rule, 2001).
Medical College Teachers under O.R.S.P. (Medical College Teacher's
Rule, 2001),
Sub-ordinate Judicial Officers drawing their pay in accordance with
Finance Department Resolution No. 23598/F., dated 03.06.2003,
Work Charged employees drawing pay in regular scales of pay under
O.R.S.P. Rules, 1998.
76
•
Job Contact workers of Consolidation and Settlement Organisation
who are in receipt of fixed pay in regular scale of pay and D.A.
sanctioned thereon from time to time.
4. D.A. in accordance with this Memorandum will also be admissible to
the State Government employees who were in service on the 1st July,
2007 but have ceased to be in service at the time of sanction of this
enhanced D.A.
5. The bills for drawal of enhanced of DA @ 6% w.e.f. 01.07.2007
would be submitted to the Treasuries / Special Treasuries / SubTreasuries along with the Pay Bill for the month of April, 2008
payable in May, 2008 and onwards. Similarly, arrear bills from the
month of July, 2007 to March, 2008 will be submitted to the
Treasuries / Special Treasuries / Sub-Treasuries on account of the
enhanced DA will be drawn and disbursed latest by 31.12.2008.
Sd/- (D.P.Das)
SPECIAL SECRETARY TO GOVERNMENT
77
FINANCE DEPARTMENT
OFFICE MEMORANDUM
No. –
30111
CS-IV-1/2008
Sub: Sanction of
01.01.2008.
/F., dated 19th Jun, 2008.
D.A. @ 6% to State Government employees w.e.f.
Dearness Allowance equivalent to 50% of Basic Pay for State
Government employees has been merged with Basic Pay w.e.f. 01.04.2006
vide Finance Department Office Memorandum No. CS-I(P)-13/06-17491/F.,
dated 22.4.2006 and accordingly, D.A. at the rate of 41% is now being paid to
State Government employees on Basic Pay and Dearness Pay (DP), vide
Finance Department Office Memorandum No. CS-IV-01/2008-21378/F., dated
19.04.2008.
2.
After considering the demand of the State Government Employees and
the over-all financial resources read with fiscal targets stipulated under the
Orissa Fiscal Responsibility and Budget Management Act, 2005, the State
Government have been pleased to release additional dose of D.A.@ 6% to
State Government Employees on Pay and DP taken together w.e.f.
01.01.2008. With this sanction of additional dose of D.A. of 6% w.e.f.
01.01.2008, the D.A. now payable will be enhanced from 41% to 47% on
Pay and DP taken together w.e.f.01.01.2008. This additional dose of 6%
D.A. will be drawn in the Pay Bill of June, 2008 to be paid in July, 2008
and onwards. Arrears from the month of January, 2008 to May, 2008 on
account of the enhanced DA will be drawn and disbursed latest by
28.02.2009.
3.
The sanction of additional dose of D.A. of 6% on Pay and DP taken
together w.e.f. 01.01.2008 and the manner of payment to the State
Government employees as out-lined in Para-2 above, is also applicable to the
following:
•
•
•
•
•
All India Service Officers serving in the affairs of the State Government
for which G.A. Department will issue separate order.
The teaching and non-teaching staff of Universities who are in receipt
of regular scale of pay and for whom the State Government is bearing
full salary cost. These also include Teachers of Universities who enjoy
AICTE/UGC scale under O.R.S.P. (College Teacher's Rule, 2001).
Medical College Teachers under O.R.S.P. (Medical College Teacher's
Rule, 2001),
Sub-ordinate Judicial Officers drawing their pay in accordance with
Finance Department Resolution No. 23598/F., dated 03.06.2003,
Work Charged employees drawing pay in regular scales of pay under
O.R.S.P. Rules, 1998.
78
•
Job Contact workers of Consolidation and Settlement Organisation
who are in receipt of fixed pay in regular scale of pay and D.A.
sanctioned thereon from time to time.
4. D.A. in accordance with this Memorandum will also be admissible to
the State Government employees who were in service on the 1st January,
2008 but have ceased to be in service at the time of sanction of this
enhanced D.A.
5. The bills for drawal of enhanced of DA @ 6% w.e.f. 01.01.2008
would be submitted to the Treasuries / Special Treasuries / SubTreasuries along with the Pay Bill for the month of June, 2008
payable in July, 2008 and onwards. Similarly, arrear bills from the
month of January, 2008 to May, 2008 will be submitted to the
Treasuries / Special Treasuries / Sub-Treasuries on account of the
enhanced DA will be drawn and disbursed latest by 28.02.2009.
Sd/- (D.P.Das)
SPECIAL SECRETARY TO GOVERNMENT
79
FINANCE DEPARTMENT
******
OFFICE MEMORANDUM
No. 5 5 8 0 5 /F., dated, the 29th December,2008.
CS-IV-1/2008
Sub : Sanction of D.A. to the State Government employees etc.
from 01.01.2006, 01.07.2006, 01.01.2007, 01.07.2007,
01.01.2008 & 01.07.2008 on the Revised Scales of Pay, 2008.
Ministry of Finance, Government of India in their
O.M.No.113/2008-E-II(B), dated 29th August, 2008 have effected
revision of the scale of pay as well as the rate of Dearness Allowance of
Central Government employees with effect from 01.01.2006. The
Fitment Committee constituted by the State Government has also
recommended similar doses of revised DA to State Government
employees on the revised scales of pay and grade pay w.e.f.
01.01.2006. Having regard to the recommendation of the Fitment
Committee, the State Government after careful consideration, have
decided that the rate of Dearness Allowance to Government employees
shall be admissible from the dates mentioned in Table-I on the pay and
grade pay in the revised pay structure.
Date from which Payable
01.01.2006
01.07.2006
01.01.2007
01.07.2007
01.01.2008
01.07.2008
Table – I
Rate of D.A. per mensem on the revised
pay.
No D.A. is payable.
2% of the Basic Pay plus Grade Pay
6% of the Basic Pay plus Grade Pay
9% of the Basic Pay plus Grade Pay
12% of the Basic Pay plus Grade Pay
16% of the Basic Pay plus Grade Pay
Consequent on revision of the Scale of Pay w.e.f. 01.01.2006
followed by sanction of the revised dose of DA as indicated in Table-I,
the Dearness Pay (DP) sanctioned, vide FD OM No.17491/F., dated
22.04.2006 stands adjusted with the emoluments in the revised scale.
Payment of DA from the dates mentioned above shall be
made after adjusting the installment of dearness allowance
sanctioned and paid to the State Government employees as
indicated in Table - II.
80
FD OM No. &
Date.
(1)
17491 dt.22.04.2006
12220 dt.19.3.2007
26150 dt.11.6.2007
40878 dt.9.10.2007
21378 dt.19.4.2008
30111 dt.19.6.2008
Table – II
Effective
Rate of
Remarks
Date
increase(%)
(2)
(3)
(4)
01.04.2006
DA equivalent to 50% of
pay merged with basic pay
as Dearness Pay.
01.01.2006
3%
From 71% to74% on Basic
Pay w.e.f. 01.01.06 and
21% to 24% on Pay and
DP taken together w.e.f.
01.04.06.
01.07.2006
5%
From 24% to 29% on
Basic Pay and DP taken
together.
01.01.2007
6%
From 29% to 35% on
Basic Pay and DP taken
together.
01.07.2007
6%
From 35% to 41% on pay
and DP taken together.
01.01.2008
6%
From 41% to 47% on pay
and DP taken together.
The term of ‘Basic Pay’ in the revised pay structure means
the pay drawn in the prescribed pay band plus the applicable
Grade Pay but does not include Special Pay etc.
D.A. on the revised pay is applicable to the State Government
employees who are covered under ORSP Rules, 2008 at the rate
mentioned in Table-I. However, D.A. at the rate circulated in F.D.
Resolution No.30111/F dt.19.06.2008 will be admissible to other
employees who are not covered under ORSP Rules, 2008.
D.A. in accordance with this Memorandum will also be admissible
to the State Government employees who were in service on
01.01.2006, but have ceased to be in service at the time of sanction of
D.A. as per the revised scale of pay.
The bills for drawal of D.A. as per the revised scales of pay
as indicated in Table- I will be submitted to the concerned
Treasuries / Special Treasuries / Sub-Treasuries along with the Pay
Bill for the month of December 2008 payable in January,2009 and
onwards.
Sd/- D.P.Das
SPCIAL SECRETARY TO GOVERNMENT
81
FINANCE DEPARTMENT
***
Memo No.CS-II-9/2008-25485 (255)/F., dated 17.05.08
To
All Departments of Government
All Heads of Department.
All Collectors.
Sub:
Admissibility of Travelling Allowance/ Daily Allowance
Contractual personnel while performing official tour
Headquarters.
to the
outside
Government have adopted contractual mode of engagement of
personnel in different government establishments with payment of fixed
sum as consolidated remuneration per month due to administrative exigencies
after abolition of regular base level vacant posts. The policy of the
Government has been set out in F.D. circular No.Bt –V- 47/04-55764/F., dt.
3I.I 2.2004. But it is very often noticed that the contractual employees are
required to perform tour on account of administrative necessity and in fact,
some of them have been engaged in perennial touring jobs. There is demand
from various sections to allow the benefit of travelling allowances/Daily
allowance to such contractual employees as admissible to their regular
counterparts on performance of official tour with the approval of the
competent authority.
Considering the above demand and to mitigate the financial hardship
faced by the contractual employees, being deprived of getting travelling
allowance on official tour, Government have been pleased to decide that the
contractual employees will be entitled to Travelling Allowance/Daily Allowance
in the requisite grade and scale as admissible to their regular counterparts on
performance of official tour with the approval of the competent authority. But
they would not be entitled to any T.A A. (transfer T.A.) as their engagement is
specifically made for a particular establishment with fixation of headquarters in
a particular place and they are not transferable at all.
Further, if any contractual engagement has been made on abolition of
regular post carrying the. F.T.A.( fixed traveling allowance), the said
contractual employee
will also be entitled to such FTA on performance of
required number of days of official tour and his contractual remuneration
would consist of the requisite consolidated monthly remuneration Plus FTA as
admissible to a similar category regular employee. Other stipulations
prescribed for pre and post journey on tour will be followed..
This aforesaid benefit shall be allowed prospectively with immediate
effect.
Sd/- D.P.Das
Special Secretary to Government
82
FINANCE DEPARTMENT
***
OFFICE MEMORANDUM
Sub : Revision of rates of Permanent Travelling Allownace.
Bhubaneswar, the 20th May, 2008
No. CS-II-13/2008 – 25980/F., The revision of the rate of Permanent
Travelling Allowance in respect of different category of employees
working under the administrative control of Revenue and Disaster
Management Department as per Rule 32 of Orisa Travelling Allowance
Rules was under active consideration of Government and after careful
consideration, Government have been pleased to revise the Permanent
Travelling Allowance for the following categories of posts at the rate
indicated against each as below :Sl.
No.
Name of the Post
1
2
1.
Revenue Inspctor
2.
Asst. Revenue Inspector
(Collection Moharir)
Minimum
days of tour
3
20 days a
month
20 days a
month
Present rate Revised rate
of P.T.A. per of P.T.A. per
month in
month in
Rupees
Rupees
4
5
100
200
60
100
2.
All other terms and conditions stipulated in Finance Department
O.M. No.24996/F., dated 05.06.92 will remain unaltered.
3.
Pending necessary amendment of Appendix-5 to O.T.A. Rules in
due course, this Office Memorandum shall come into force with effect
from 01.04.2008.
Sd/- R.N.Senapati
Principal Secretary to Government
83
No. CS-II-13/2008 – 34550/F.,
FINANCE DEPARTMENT
***
OFFICE MEMORANDUM
Sub : Revision of rates of Permanent Travelling Allownaces.
Bhubaneswar, the 18th July, 2008
The revision of rates of Permanent Travelling Allowance (PTA)as
admissible under Rule 32 (Appendix-5) of the Orisa Travelling
Allowance Rules in case of the Process Servers and Amins – including
those working in Judicial Courts, was under active consideration of
Government. The Government, after careful consideration, have been
pleased to revise the rate of Permanent Travelling Allowance for the
following category of posts at the rate indicated against each which
shall be admissible only on performing minimum period of tour in each
month as specified in Appendix-5 under Rule 32 of the O.T.A. Rules.
Sl.
No.
1.
2.
Name of the Post
Process Servers
Amins
Present rate of
P.T.A. per month
in Rupees
40
60
Revised rate of
P.T.A. per month
in Rupees
100
100
2.
All other terms and conditions stipulated in Finance Department
O.M. No.24996/F., dated 05.06.92 will remain unaltered.
3.
Pending necessary amendment of Appendix-5 to O.T.A. Rules in
due course, this Office Memorandum shall come into force with effect
from 01.07.2008.
Sd/- D.P.Das
Special Secretary to Government
84
FINANCE DEPARTMENT
***
OFFICE MEMORANDUM
Bhubaneswar, the 14.01.2009
Sub : Withdrawal of Special Allowance in case of deputation for higher
study.
No. CS-II-2/2009- 2879/F., In Finance Department Office Memorandum
No.19230/F., dated 06.05.1998 Special Allowance has been made
admissible to Government servants deputed for training. At a later stage
vide F.D.O.M. No.10869/F., dt.25.03.91, Special Allowance has also
been made admissible in respect of Government servants deputed to
undergo higher study being sponsored/nominated by State Government
or Government of India.
On careful consideration of all aspects matter, Government have
been pleased to decide that F.D.O.M. No. 10869/F., dated 25.03.1991
is withdrawn with immediate effect.
Sd/- K.C.Mishra,
Additional Secretary to Government
MATTER RELATING TO
HOUSE RENT ALLOWANCE
85
FINANCE DEPARTMENT
***
O.M. No. 5 5 3 7 6 /F, Dated 26.12.2008
CS-IV-2/2008
Sub:- Revision in the rate of House Rent Allowance
Government of India effected revision of Scale of all Central
Government employees with effect from 01.01.2006 and on such
revised Scale of Pay and Grade Pay, they have allowed House Rent
Allowance w.e.f. 01.09.2008 in the revised scale after reclassifying
Cities / Towns / other places in 'X', 'Y' & 'Z' category. Having regard to
the above decision of Government of India, State Government have
decided to allow House Rent Allowance to Government employees on
the revised Scale of Pay & Grade Pay w.e.f. 01.12.2008 in the following
rate and manner.
Sl.
No.
1.
2.
3.
Name of the Cities / Towns
Rate of H.R.A.
Admissible
BBSR & Cuttack (Urban Area)
20% of Basic Pay
and Grade Pay
Rourkela, Berhampur, Sambalpur, Puri, 10 % of Basic Pay
Baragarh , Brajarajnagar, Bhadrak, and Grade Pay
Balasore Bolangir, Bhawanipatna, Barbil,
Baripada,
Dhenkanal,
Jeypore,
Jharsuguda, Jatni, Keonjhar, Paradeep,
Rayagada Sunabeda (Urban Area).
In other areas
5% of Basic Pay
and Grade Pay
2.
The term of "Basic Pay" in the revised pay structure means the
pay drawn in the prescribed pay band plus the applicable grade pay, but
does not include any other type of pay like special pay etc.
3.
The Government have further decided that HRA would be
admissible to the employees of the State Government at the above
rates subject to the following stipulations.
a) The rate at which House Rent Allowance would be admissible
shall be determined according to the places in which the
Government employee is residing and if the residence of the
employee is located within 8 Kms from the Headquarters. The
rate as applicable to the place in which the headquarters is
located, shall be taken into account. A Government employee
staying in a hired accommodation / living in his own house
within 8 Kms of his headquarters shall be eligible to H.R.A. as
admissible under this order. A Government employee staying
86
in a rented accommodation / living in his own house at a place
beyond 8 Kms of his Headquarters shall not be eligible for
H.R.A.
b) A Government employee who is living in a house which
belongs to him / her father or mother or owned by his wife or
children or who is staying in a hired accommodation will be
eligible to get house rent allowance as admissible to him/her.
However, a Government servant sharing Government
accommodation allotted by Government to another
Government servant shall not be eligible for H.R.A.
c) If both the husband and wife are Government servants and are
posted at the same Headquarters, H.R.A. will be payable to
one of them. Similarly, H.R.A. will not be admissible to a
State Government employee whose husband/wife is in
receipt of H.R.A. or provided with accommodation by the
Central Government or Reserve Bank of India,
Nationalized Banks or Regional Rural Banks, Co-operative
Organizations of State Government, autonomous body,
local body, undertakings, companies etc. owned,
controlled or aided by Central/State Government and such
Government employees shall furnish a certificate in the
prescribed form.
d) House Rent Allowance shall be admissible to a Government
employee who refuses Government accommodation when
offered or surrenders the same after occupying to move to his
own house or hired accommodation. This will not be applicable
to earmarked Government quarters. However, Government
employees debarred from allotment of Government
accommodation due to unauthorized subletting or for
breach of allotment rules will not be eligible for H.R.A.
e) Grant of House Rent Allowance during leave and transfer will
be regulated by the relevant provision of Rule 101 of Orissa
Service Code. The allowance will be admissible during
absence from headquarters on tour.
f) A Government employee shall continue to draw house rent
allowance during joining time at the same rates at which he
was drawing the allowance at the station from where he was
transferred. Where, however, joining time is affixed to leave,
payment of house rent allowance shall be regulated by the
provision of Rule 101 of Orissa Service Code.
87
g) A Government employee who on transfer, has been permitted
to retain Government accommodation at the old station on
payment of normal rent or penal rent, will be eligible for House
Rent Allowance at the new station, provided he is other-wise
eligible for House Rent Allowance at the new station.
h) House Rent Allowance shall be admissible to a Government
employees deputed on training provided the period of training
is treated as duty and he has retained his family at the old
station where Government accommodation has not been
provided.
i) House Rent Allowance will also be admissible to the employee
during the period of suspension if at the place of his
Headquarters as fixed by the competent authority,
Government accommodation has not been provided.
j) In the case of re-employed Government employees whose pay
plus pension exceeds the sanctioned maximum pay of the
post, the House Rent Allowance will be calculated on that
maximum.
k) This concession shall apply mutatis mutandis to the
Government employees borne in work-charged establishment
but-shall not apply to staff paid out of contingencies and
labourers employed on Casual and Nominal Muster Rolls.
l) The Government employees shall furnish a certificate in the
form prescribed in FD Memo No.46151 (265)/F., dated
29.09.2005 along-with his first claim for House Rent Allowance
and also in July of each year.
m) The grant of House Rent Allowance to the employees shall be
made by the Head of Office on receipt of the certificate from
him in the prescribed from.
Sd/- D.P.Das
SPECIAL SECRETARY TO GOVERNMETN
MATTER RELATING TO
O.C.S. (PENSION) RULES
88
No-Pen-43/2007 -21615/F
FINANCE DEPARTMENT
RESOLUTION
Bhubaneswar, Dated the 21st April, 2008
Sub: - Temporary Increase on Pension / Family Pension
Temporary increase on Pension at the rate of 35% is now being
paid to the State Govt. Pensioners / Family Pensioners with effect from
1.1.2007 on Basic Pension / Family Pension plus Dearness Pension /
Dearness Family Pension in Finance Deptt. Resolution No. Pen 43/2007/ 41206/F, dated 12.10.2007 consequent upon merger of
temporary increase on Pension / Family Pension equivalent to 50% of
Basic Pension/ Basic Family Pension with the Basic Pension / Basic
Family Pension to the existing State Govt. Pensioners / Family
Pensioners with effect from 1.4.2006 in Finance Deptt. Resolution No.
Pen-100/2006-26692/F, dated 14.6.2006.
2.
In the meantime one instalment of Dearness Allowance @ 6% in
favour of the State Government employees has been sanctioned by
State Government w.e.f 01.07.2007 in Finance Department Office
Memorandum No.21378/F., dated 19.04. 2008.
3.
Accordingly, after careful consideration of the matter, State
Government have been pleased to decide that the T.I on Pension shall
be paid to the State Government Pensioners / Family Pensioners at the
same rate of 6% on Basic Pension / Family Pension plus Dearness
Pension / Dearness Family Pension taken together w.e.f 01.07.2007.
With sanction of one does of T.I. of 6%, the T.I. now payable on Basic
Pension / Family Pension plus Dearness Pension / Dearness Family
Pension will be enhanced from 35% to 41% w.e.f 01.07.2007.
For the purpose of this Resolution : (i) ‘Pension/Family Pension’ in the case of the pre 1.1.96 retirees
and where family pension was due prior to 1st January, 1996
means the consolidated/revised pension or consolidated/
revised family pension, as the case may be, in terms of
Finance Department Office Memorandum No.25452/F
dt.12.6.98 read with O.M. No.21546/F dt.12.5.99.
(ii) In the case of pensioners who have retired after 1.1.96 or
where family pension is sanctioned for the first time after
89
1.1.96, ‘the pension/family pension’ means the basic
pension/family pension, as the case may be, sanctioned on
retirement/death.
4.
Payment of Temporary Increase involving fraction of a rupee shall
be rounded off to the next higher rupee.
5.
Other provisions governing grant of Temporary Increase to
Pensioners such as regulation of Temporary Increase during
employment/re-employment, regulation of Temporary Increase where
more than one pension is drawn will remain unchanged.
ORDER : - Ordered that the Resolution be published in the Orissa
Gazette.
By Order of the Governor
Sd/- D.P.Das
Special Secretary to Government
90
No-Pen-98/08 – 30401 /F
FINANCE DEPARTMENT
RESOLUTION
Bhubaneswar, Dated the 20th June, 2008
Sub: -
Temporary Increase on Pension / Family Pension
Temporary increase on Pension at the rate of 41% is now being
paid to the State Government Pensioners / Family Pensioners with
effect from 1.7.2007 on Basic Pension/Family Pension plus Dearness
Pension/Dearness Family Pension in Finance Department Resolution
No Pen-43/2007/21615/F., dt.21.04.2008 consequent upon merger of
temporary increase on Pension/Family Pension equivalent to 50% of
Basic Pension/Basic Family Pension with the Basic Pension/Basic
Family Pension to the existing State Govt. Pensioners/Family
Pensioners with effect from 01.04.2006 in Finance Department
Resolution No. Pen-100/2006-266921/F, dated-14.06.2006.
2.
In the meantime one instalment of Dearness Allowance @ 6% in
favour of the State Government employees has been sanctioned by
State Government w.e.f 01.01.2008 vide Finance Department Office
Memorandum No.30111 /F., dated 19.06.2008.
3.
Accordingly, after careful consideration of the matter, State
Government have been pleased to decide that the T.I on Pension shall
be paid to the State Government Pensioners / Family Pensioners at the
same rate of 6% on Basic Pension / Family Pension plus Dearness
Pension / Dearness family Pension taken together w.e.f 01.01.2008.
With sanction of one does of T.I. of 6%, the T.I. now payable on Basic
Pension / Family Pension plus Dearness Pension / Dearness Family
Pension will be enhanced from 41% to 47% w.e.f 01.01.2008.
For the purpose of this Resolution : (i)
‘Pension/Family Pension’ in the case of the pre 1.1.96
retirees and where family pension was due prior to 1st
January, 1996 means the consolidated/revised pension or
consolidated/revised family pension, as the case may be, in
terms of Finance Department Office Memorandum
No.25452/F dt.12.6.98 read with O.M. No.21546/F
dt.12.5.99.
91
(ii)
In the case of pensioners who have retired after 1.1.96 or
where family pension is sanctioned for the first time after
1.1.96, ‘the pension/family pension’ means the basic
pension/family pension, as the case may be, sanctioned on
retirement/death.
4.
Payment of Temporary Increase involving fraction of a rupee shall
be rounded off to the next higher rupee.
5.
Other provisions governing grant of Temporary Increase to
Pensioners such as regulation of Temporary Increase during
employment/ re-employment, regulation of Temporary Increase where
more than one pension is drawn will remain unchanged.
ORDER : - Ordered that the Resolution be published in the Orissa
Gazette.
By Order of the Governor
Sd/- D.P.Das
Special Secretary to Government
92
IMMEDIATE
FINANCE DEPARTMENT
No.Pen-103/08 - 39458 (255)/F., Dt.25.08.08
From
Shri D.P.Das, I.A.S.,
Special Secretary to Government.
To
The Principal Secretaries/
Commissioner-cum-Secretaries/
Secretaries/
Special Secretaries to Govt. All Departments/
All Heads of Departments/
All Collectors.
Sub : Maintaining the retirement profile of all State Govt. Employees.
Sir/Madam,
I am directed to say that Rule 57 of O.C.S. (Pension) Rules 1992
provides that, “Every Head of Office shall have a list prepared in every
six months i.e. on the 1st day of January and the 1st day of July each
year of all Govt. Servants due to retire within the next 24 to 30 months.
A copy of every such list shall be supplied to the A.G. (A&E), Orissa,
Appointing Authority, Administrative Department concerned, Director of
Treasuries and Inspection, Orissa and the Estate Officer or the
competent authority as the case may be (if the Govt. servant concerned
is an allotee of Govt. accommodation), not later than 31st January or
31st July as the case may be of that year in the Form-1. In case of a
Govt. servant retiring for reasons other than superannuation, the Head
of Office shall promptly inform the authorities as stated above as soon
as the fact of such retirement becomes known to him.”
Now the A.G.(A&E), Orissa has brought to the notice of Govt. that
most of the Head of offices in the State are not following the above
provisions of O.C.S. (Pension) Rules, 1992 and are not transmitting the
above information to A.G. (A&E), Orissa in time. It is also noticed that in
some cases, the pension cases are being received in the office of A.G.
(A&E). Orissa six months to two years after superannuation of Govt.
Servant. Non-adherence to codal provisions and abnormal delay in
sanctioning the pensions and no advance information on such retiring
employees have caused inconvenience to A.G., Orissa to monitor the
PSA (Pension Sanctioning Authorities) for timely submission of pension
papers.
93
In the circumstances cited above, I am therefore to request you
kindly follow the instructions scrupulously and issue suitable instruction
to all P.S.As under your Administrative Control to know the provisions of
O.C.S. (Pension) Rules, 1992 meticulously .
Yours faithfully,
Sd/- D.P.Das
Special Secretary to Government
94
FINANCE DPEARTMENT
RESOLUTION
No.
43870/F.,
Pen-144/2008
Bhubaneswar, dated the 25th September, 2008
Sub : Special Incentive Package to the Police Personnel of the
State engaged on Naxalite duty.
Sanction of compassionate grant to the Police Personnel of the
State working in the Naxalite affected areas is governed by the Orissa
Civil Service (Compassionate Grant) Rules, 1964 and Finance
Department Resolution No. Pen-64/2001-53385/F., dated 02.11.2001,
read with Finance Department Resolution No. Pen-61/2004(pt.)41781/F., dated 24.09.2004. The matter regarding revision of the
prevailing compensation package of the State Government to the Police
Personnel who are victims of Naxal violence was under active
consideration of Government.
After careful consideration of all the aspects of the issue and in
partial modification of Para-3 (1) (a) & (b) of F.D. Resolution
No.53885/F dated 02.11.2001, Government have been pleased to
enhance the rate of compassionate grant as under. The compassionate
grant shall be allowed at the following revised rate to the police
personnel of the State who die or sustain injury on duty during extremist
violence in Naxalite affected areas.
Existing Provision
Rate of
I. (a) Death case
compassionnate grant
Modified Provision
Rate of
I. (a) Death case
compassionnate grant
i) Officers above the rank of Rs.5.00 lakh
Inspector
i) Officers in the rank Rs.10.00 lakh
of Inspector and
above
ii) Officers in the rank Rs.8.00 lakh
of Sub-Inspector and
below
(b) Injured Police Personnel
Rs.4.00 lakh
i) Injury leading to
permanent
incapacitation for all
ranks
ii) Officers in the rank of
Inspector and below
Rs.4.00 lakh
(b) Injured Police Personnel
Rs.1.50 lakh
i) Injury leading to
permanent Incapacitation
(loss of two legs or two
eyes or only one leg and
one eye).
ii) Loss of one leg or one
Rs.1.00 lakh
eye
ii) Injury leading to
partial incapacitation
for all ranks
Rs.2.00 lakh
95
2.
Other terms and conditions for sanction of compassionate grant in
favour of the police personnel in the State engaged on Naxalite duty
specified in Finance Department Resolution No.Pen-64/2001-53885/F.,
dt.02.11.2001 and read with Finance Department Resolution No. Pen61/2004(pt.)-41781/F., dated 24.09.2004 remain unaltered.
3.
This order shall come into force with effect from 01.01.2008.
4.
Relevant provisions of the Orissa Civil Services (Compassionate
grant), Rules, 1964 are deemed to have been modified to that extent as
specified in the foregoing paragraphs. Formal amendment of the Rules
in terms of this order will be issued in due course.
ORDER: Ordered that the Resolution be published in the Orissa Gazette.
By Order of the Governor
Sd/- R.N.Senapati
Principal Secretary to Government
96
FINANCE DEPARTMENT
****
No.Pen-97/2008 - 45846 (410)/F.,
From
Shri D.P.Das, IAS
Special Secretary to Government.
To
All Principal Secretaries/Commissioner-cum-Secretaries/
Secretaries to Government/Special Secretaries to Government/
All Heads of Department/Heads of Public Sector Undertakings/
All Collectors.
Sub: Option to be exercised by
Government employees joined in
Govt. services on or after 1.1.2005 as per New Restructured
Defined Contribution Pension Scheme.
Bhubaneswar, the 16th October, 2008.
Madam/Sir,
Introduction
I am directed to say that the State Government have introduced a
New Restructured Defined Contribution Pension Scheme for the new
entrants to State Government services from 1.1.2005 in pensionable
establishments as per Finance Department Notification No.44451/F
dt.17.9.05.The necessary guidelines to this effect have been issued in
Finance Department O.M.No.30132/F dt.13.7.06 and Letter
No.16950(255)/F dt.2.4.07.
Interim
1. In accordance with Para 3(iv) of the aforesaid O.M., dated
13.7.06, the Accountant General(A&E),Orissa/Controller of Accounts,
Orissa have been authorized to act as Fund Managers in respect of
New Pension Scheme(NPS) as an interim arrangement till funds are
transferred to the Pension Fund Regulatory and Development Authority
(PFRDA) or regular Fund Managers appointed for the purpose. The
State Government have opted to be a member of PFRDA and will act
as per their instructions from time to time for implementation of the
scheme.
Fund
Fund
Managers
approved
by
PFRDA
for Orissa
2. (i) In the meantime, the PFRDA has appointed three Fund Managers
i.e. U.T.I, S.B.I and L.I.C. India Limited for investment of funds
under New Pension Scheme (NPS) in various categories of
schemes launched by them duly approved by PFRDA.
97
NSDL as
CRA and
cost for
Record
keeping
(ii) As per provisions laid down in the New Pension
Scheme(NPS), the National Securities Depository Ltd., Mumbai has
also been appointed by the PFRDA as Central Record Keeping Agency
(CRA) under the New Pension Scheme. The State Government have
opted to avail the services of NSDL by signing agreement with the
above Organisation. The cost of Record Keeping to be charged from
time to time by the CRA is to be recovered from the Pension Account of
the employees concerned under New Pension Scheme(NPS).
3.
The para
3(iii) of Finance Department O.M.No.30132/F
dt.13.7.06 provides that in order to implement the scheme, the Fund
Managers would give out easily understood information about the
performance of different investment schemes floated by them so that
individual Govt. employee would be able to make choice about which
scheme to choose. In this matter Government will not have any
responsibility on interest liability.
Responsibility
of HOD /
DDO to
transmit the
contribution to
Fund
Managers
Duty of the
subscriber /
DDO to
furnish
information
on options
Duty of
DDO for
transmission
of
information
4.
After the Funds under New Pension Scheme (NPS) are
transferred from the Accountant General (A&E),Orissa and Controller
of Accounts,Orissa to approved Fund Managers, the process of
sanctioning the matching contribution by the Accountant
General(A&E),Orissa shall be discontinued and it would be the
responsibility of the Head of Office/D.D.O. concerned to sanction the
matching contribution towards Govt. share from the following Head of
Account and remit both the shares in shape of Bank Draft along with
the schedules of the drawal bills to the concerned Fund Managers and
no allotment is necessary for drawal of matching contribution under the
following Head of Account.
Demand No.05-2071-Pension and Other Retirement Benefits-01Civil-117-Govt. Contribution for Defined Contribution Pension
Scheme-42007-Govt. Contribution.
5.(i) Immediately after joining in Govt. service, the Govt. Servant will
be required to furnish his bio-data and also exercise his option as
provided in Annexure-I enclosed in this Circular in six copies selecting
one of the Fund Managers and also to choose any one Scheme out of
different investment schemes floated by the such Fund Manager for
investment of his/her funds under New Pension Scheme (NPS) to the
concerned D.D.O.
The D.D.O concerned will be responsible for obtaining the above
information from all the Govt. employees those who have been enrolled
under the New Pension Scheme (NPS) and forward such information in
consolidated manner, of all such employees to the respective Fund
Managers, CRA, the Accountant General(A&E) Orissa / Controller of
Accounts, Orissa, Bhubaneswar, the Director of Treasuries and
98
Inspection, Orissa, Administrative Department of the employee
concerned and Finance Department latest by 15.11. 2008.
The Head of the Office, the D.D.O and the subscriber under the
scheme will be jointly responsible to ensure to reach the information
within the stipulated date line to respective agencies.
Allotment
of PRAN by
CRA to the
subscriber
(ii) All employees covered under this system, have to be registered
by the Central Record Keeping Agency (CRA) and will have a unique
individual Permanent Retirement Account which is to be maintained by
the Agency. Each individual employee will be provided with a
Permanent Account Number termed as Permanent Retirement Account
Number (PRAN).
Soon after receipt of PRAN from the CRA, a Xerox copy of the
same shall be pasted in the Service Book of the concerned employee.
Duty of
DDO to
remitte both
the shares to
Fund
Managers
(iii) With a view to accomplishing the work smoothly, DDO concerned
shall
recover the employees contribution in each month and
concurrently sanction the Government contribution from the respective
Head of Accounts each month. Both the amount shall be clubbed in
the prescribed schedule i.e. Annexure-II and sent to the concerned
Fund Manager in shape of Bank Draft along with the said schedule by
5th of succeeding month.
Action on
transfer of
the
subscriber
(iv) Whenever any Govt. servant is transferred from one
Office/Establishment to another, the D.D.O. shall clearly mention in the
L.P.C. of the individual subscriber, the Permanent Retirement Account
Number, detailed data relating to the month up to which contributions
are deposited, amount of deduction towards employee’s contribution
and Govt. contribution transferred to the Pension Fund along with the
name of the Fund Manager and the scheme under which the employee
is investing.
(v)
In case of the employee who is a subscriber to New Pension
Scheme (NPS) remains on long leave his/her contribution towards NPS
shall be remitted from the leave salaries soon after he/she returns from
leave. Govt. contribution in this case, shall accompany with the
employee’s contribution.
Action on
leave
(vi) But in case of the employee who is a subscriber to NPS remains
on leave for a short period i.e. part of a month his/her contribution shall
be remitted either from leave salaries or from regular salaries which
amount is higher. Likewise, the Govt. contribution in this case, shall
accompany with the employee’s contribution.
99
Action on
suspension of
the subscriber
(vii) During the period of suspension the recovery of
employee’s
contribution shall not be made from his/her subsistence allowance and
the reason of non-contribution to the Scheme shall be indicated in the
recovery schedule by the DDO concerned. Soon after reinstatement of
the concerned employee in service the employee contribution shall be
recovered from his/her arrear pay bills subject to drawal of salaries for
the period of suspension along with Govt. contribution.
Action on
removal/
termination/
dismissal/
resignation
(viii) In case an employee is removed or terminated or dismissed from
the Service or in case of resignation it shall be intimated to the
respective Fund Manager by the concerned D.D.O.
Action on
Deputation
(ix) Govt. servant on his/her deputation to a foreign body, corporate
owned or controlled by Govt., the employee’s contribution shall be
recovered from the salary of such employee and the same amount shall
be sent to the concerned Fund Manager with the employer’s share in
the shape of Bank Draft as indicated at Para –5(iii) by the concerned
foreign body. The foreign body shall bear the amount of Government
contribution in such case.
Revision of
nomination by
the subscriber
6.
Nomination has to be filed by the employees concerned at the
time of admission to the scheme and has to be revised consequent
upon marriage of the subscriber and thereafter once in every five years
if necessary. Requisite entry to this effect along with name(s) of
nominee(s) should be noted in the Service Book of the concerned
employee.
Submission
of option
7.
All entries made in the proforma stated in Para 5(i) i.e. option
form meant for individual employees shall be correctly filled up and the
copies of the same shall be transmitted to the authorities concerned
within 30 days from the date of joining of the employee in Govt. service.
For undue delay in submission of the option form duly filled in or
submission of incorrect data, both the employee and the concerned
D.D.O would be held responsible jointly.
It is noteworthy to indicate that, the following three Organizations
play vital role for implementation of the scheme.
(a) Pension Fund Regulatory and Development Authority (PFRDA).
(b)Fund Managers.
(c)Central Record Keeping Agency (CRA).
100
(a)
Pension Fund
(PFRDA)
Regulatory
and
Development
Authority
The Pension Fund Regulatory and Development Authority
(PFRDA) has been constituted by Government of India to monitor the
process of Pension Fund related matters and to control and co-ordinate
the Organizations/Establishments etc. involved in New Pension
Scheme(NPS).
Address of Pension
Authority(PFRDA).
Fund
Regulatory
and
Development
Pension Fund Regulatory and Development Authority,
1st Floor, ICADR Building, Plot No.6,Vasant Kunj, Institutional Area,
Phase-II,New Delhi-110070,Tel-26897937,FAX-26897938.
E-mail-gyanabhushan @ nic.in
(b) Fund Managers
The Fund Manager is an institutional Finance Agency which
invests the deposits in different categories of investment schemes. The
individual employee who joins in Govt. service in pensionable
establishments on or after 1.1.2005 has to choose one of the approved
Fund Managers and scheme in which his amount of subscriptions will
be invested.
Response of
Fund
Managers as
per the
questionnaire
of F.D
Elaborate questionnaire was circulated to three approved Fund
Managers to furnish their response containing the performance profile in
the said questionnaire. They have furnished detailed information along
with different schemes in which the employee will give his/her choice to
select one of the schemes. The detailed schemes of the Fund
Managers are given in Annexure-III(a),III(b), III(c) which are available in
the State Website www.orissa.gov.in under this circular.
Address of Approved Fund Managers
1)
2)
3)
UTI Retirement Solutions Ltd.,UTI Tower,GN Block,Bandra Kurla
Complex,Bandra(East) Mumbai-400051.
E-mail: balram.bhagat @ uti.co.in
SBI Pension Funds Pvt. Ltd.
State Bank Bhawan,Madame Cama Road,Mumbai-400021.
E-mail: puru.nair @ sbi.co.in
L.I.C. Pension Fund Ltd., Jyogakshema East Wing,7th
Floor,Jeevan Bima Marg, Nariman Point,Mumbai-400021.
E-mail: LIC pension fund @ lic India.com
101
(c)
Central Record Keeping Agency (CRA).
The Central Record Keeping Agency is assigned for maintenance
of data pertaining to all matters of New Pension Scheme(NPS).
Address of Central Record Keeping Agency for the State of Orissa
is given below.
National Securities Depository Ltd.
4th Floor, ‘A’ Wing, Trade World, Kamala Mills Compound,Senapati
Bapat Marg, Lower Parel,Mumbai-400013, Tel-91-22-24994200.
Website: www.nsdl.co.in, e-mail: info @ nsdl.co.in.
I would, therefore, request to you kindly issue suitable instructions
to all D.D.Os. under your administrative control to take immediate steps
for implementation of the scheme as outlined in the guidelines and also
to complete all the process regarding exercise of option by the
employee concerned joined in Government service on or after 1.1.2005
latest by 15.11.2008 as indicated in Para 5(i) of the Circular.
Yours faithfully,
Sd/- D.P.Das
Special Secretary to Government.
102
ANNEXURE-I
FORM FOR EXERCISING OF OPTION AS PER NEW
RESTRUCURED DEFINED PENSION SCHEME
1 (a) Name of the subscriber i.e. employee
(in block letters).
(b) Employee Code No. (If any)
(c) PRAN (if allotted)
2 (a) Designation
(b) Class/Grade
(c) Cadre
3.
Office/Department/Institution where he/she is serving.
4.
Sex
5.
Marital status
6 (a) Date of birth
(b) Date of entry into Govt. service
(c) Date of retirement on attaining age of superannuation.
7 (a) Religion & Community
(b) Caste (SC/ST/OBC/SEBC/GC)
8 (a) Scale of pay
(b) Present basic pay
9.
Father’s/Husband’s name
10(a) Present address
(b) Permanent address
11(a) E-mail address (if any)
(b) Telephone No. (if any)
12(a) Personal Identification mark
(b) Height
(c) Thumb impression
13. Names of the dependent family members their age and relation to
the subscriber.
Sl.No. Name
Age/Date of
Relation
birth
14.
Nomination of family membership order to get the dues on the
death of the subscriber.
Sl. Name and address
Age/Date of Percentage Relationship
No.
birth
of share
with the
payable
subscriber
15.
16.
17.
Details of the Establishment from which he/she is drawing salaries.
Name of the Scheme/Investment Plan of the Fund Manager in which
the subscriber opts to invest.
Remarks (if any)
103
UNDERTAKING
I_____________________________(Designation)____________
Office/Department__________________________ do hereby declare
that the information furnished
above are correct to the best of my
knowledge.
Signature of the Subscriber
Place
Date
Counter Signature of D.D.O/Head of the Office
(Name)
Office Seal
104
A N N E X U R E - II
FORMAT OF SCHEDULE FOR EMPLOYEES AND EMPLOYER CONTRIBUTIONS TOWARDS TIER-I OF NEW SCHEME
Name of the Fund Manager
Name of the D.D.O with Code Number
Sl.
No
(1)
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
Name of the Govt.
Servant in block
capitals
Designation
PRAN
(2)
(3)
(4)
Bill No and
Amount of
date of
employees
employees
contribution
contribution
(5)
(6)
Bill No. &
Date of Govt.
contribution
Amount of
Govt.
contribution
Total
Amount Col.
(6+8)
(7)
(8)
(9)
105
ANNEXURE –III (a)
Response of the Fund Manager i.e, Unit Trust of India with its schemes
on the questionnaires prepared by F.D. on New Pension Scheme.
1
2
3
Name of the Pension Managing
Agency
Detail address of Head Quarters and
Branches located within the State of
Orissa
Capital structure of the Fund
Manager Company
UTI Retirement Solutions Ltd.
UTI Tower, GN Block, Bandra Kurla
Complex, Bandra (East), Mumbai400051
It is wholly owned by UTI Asset
Management Company Ltd.
Paid up Capital of the company Rs.
20 Crores Ltd.
Balram P Bhagat
Chief Executive Officer
UTI Retirement Solutions Ltd
UTI Tower, GN Block,
Bandra Kurla Complex,
Bandra (East)
Mumbai -400051
Phone -022-66786731
Fax- 022-66786512
Email:
balram, bhagat@uti.co.in
UTI Retirement Solutions Ltd started
functioning with effect from March 31,
2008. We attach herewith the
performance
of the schemes
managed by UTI Asset Management
Company Ltd on year to year basis
for the last five years and the same is
enclosed as per Annexure-I.
UTI Asset Management Company
Ltd has been managing UTI –
Retirement Benefit Pension Fund (a
Govt. of India notified Pension Fund
since December 26, 1994)
Fund Performance as March 31,2008
is as under
Period
Compounded
Annualised Returns
Last 1 Year
12.43%
Last 3 Year
12.76%
Last 5 Year
17.15%
Since inception (Dec
12.46%
4
Name, address, phone number, Fax,
e-mail address of the Contract Officer
of the Fund Managing Agency.
5
Past performance of the Agency both
original & subsidiary
6
Return on the Pension related
schemes over period of last 10/20
years.
7
Comparison
attached
as
per
Comparative analysis between the
yield under Pension related schemes Annexure –II Page No. 11
and other saving options
Comparative analysis between the UTI Asset Management Company is
8
106
9
Annuity and other Investment options
on the basis of historical return on
Investment.
Details of operational guidelines on
present
investment
proposals
including access to status of
investment /return.
not an Annuity provider as of date,
hence we cannot furnish any
comparative analysis
1) Investment of Funds will be as per
the guidelines provided by Pension
Fund Regulatory & Development
Authority, which is part of the
Investment Management Agreement.
Copy of the same is enclosed for
your kind perusal.
2)As far as the investment and
returns are concerned, Net Asset
Value of the scheme will be declared
on a daily basis.
As per the present agreement, we
have two investment options, the first
being the default option which has
85% exposure to debt instruments
(fixed income securities) and a
maximum of 15% equity exposure.
The Second option, which is not
operational at present, is 100% Govt.
Securities option
The returns are not assured and
there is no minimum guarantee under
New Pension System. However,
assuming that the fixed income
securities would be able to give 8.5%
per annum on long term basis and
the equity component would be able
to generate a return of around 15%
per annum, the projected future
returns are attached as per
Annexure-III
New Pension System guidelines do
not provide for any assured Annuity
payment. However, based on three
assumptions of 8% growth, 10%
growth and 12% growth under New
Pension System., the probable
Pension at the time of retirement may
be as per Annexure IV attached.
Switch over would be within 3 days
from receipt of information from
Central
Record
Keeping
Authority(CRA)
10.
Projection of future return on the
basis of current market rate relating
to the schemes available / proposed
to be available under NPS
11.
Projection on returns from Annuity
(on the basis of Current Market rate
of return relating to the Schemes
available / proposed to be available
under NPS.
12.
Process and time required for
switching over from one scheme to
another with the same Fund
Managing Agency or to another Fund
Managing Agency.
Comparison of the projections given The projections itself are based on
in Column 11 & 12 with other assumptions as the return under New
13.
107
14.
investment options with similar level Pension System, are not guaranteed.
of risk.
Hence, comparison would not be
fruitful.
International exposure, if any, if so, UTI AMC has also got an Offshore
please mention in brief.
wing named UTI International Ltd.
based in London, is involved in
marketing the schemes of the UTI
Mutual Fund as well as Offshore
Funds outside India.
UTI International Ltd. has entered
into an agreement with Shinsei Bank
of Japan to set up UTI International
(Singapore) Pvt. Ltd. for investment
management & distribution of
financial products in the South East
Asian region.
15.
16.
17.
18.
19.
20.
Presently as per the Investment
Management Agreement between
the New Pension System Trust & UTI
Retirement Solutions Ltd, there is no
provision for investment of Pension
Fund in the international market.
Details of the Pension Investment The
relevant
portion
of
the
schemes proposed by the Agency.
Investment Management Agreement
having two Pension Investment
schemes is enclosed as per
Annexure V.
Whether the above schemes are Yes
approved by PFRDA ?
Whether the Agency can give No
minimum guarantee on return on
pension investment ?
Modes of communication on status of
investment and return to the investor.
Probable long and short term return
on the present trend.
Service facilities available to both the
investor and State Government.
Declaration of Daily Net Asset Value
of the schemes.
It may be in the range of 8-10%
Fund Management Service :
UTI Retirement Solutions Ltd. will act
as a Fund Manager and manage the
Pension Funds.
Record Keeping Service:
Subscribers to the scheme will
receive services from National
Securities Depository Ltd, the Central
108
21.
22.
23.
24.
25.
26.
Record Keeping Agency, appointed
by Pension Fund Regulatory &
Development Authority.
Whether the service will be free or to Fund Management Service :
be levied with charges. If so, to what The applicable charges for Fund
extent and who will bear it ?
Management are as per the
Annexure –VI attached herewith.
Record Keeping Service:Relevant information on this point
can be obtained from National
Securities Depository Ltd. (NSDL),
the Central Record Keeping Agency
appointed
by
Pension
Fund
Regulatory & Development Authority.
Modus operandi and disbursement of It will be made as per Pension Fund
return on normal superannuation and Regulatory & Development Authority
short term on account of death, (PFRDA) guidelines.
resignation and removal.
Subscriber will be paid their unit
value of investment as on the date of
maturity.
Whether the Fund Manager will Fund managers are just responsible
charge
extra
amount
in
the for managing the funds and
eventuality
of
an
employee generating market related returns as
proceeding on long leave or placed and when the funds are received.
under suspension and regularisation
of the same takes long time Delay in receipt of individual
disrupting the contribution of the contribution may impact the terminal
value.
employees / employer.
Copy
of
Investment
Whether any standard agreement Yes,
approved by PFRDA is prescribed to Management Agreement between
be executed by the Fund Managers New Pension System Trust & UTI
with the investor ? If so, it should be Retirement Solutions Ltd. is enclosed
as Annexure-VII
appended.
In case of acute necessity whether Provisions of New Pension System
investor can withdraw recoverable and guidelines of Pension Fund
amount from the Fund ? If so, what Regulatory & Development Authority
would be the maximum amount would be applicable.
admissible, period of recovery and
extent of extra amount payable over
and above the refundable amount.
Risk Management structure and 1) UTI AMC has a Five Layered Fund
system of the Fund Manager Management Process. The same is
enclosed as per Annexure VIII
Company.
2) We have got a very stringer Risk
Management Process. The copy of
Risk Management Structure is
enclosed as per Annexure-IX
109
27.
28.
30
31
Whether the investor can avail loan
from the Agency against such
investment?
Whether the investment document
can
be
reassigned
to
any
Government recognised financing
agency for availing loan.
What is minimum and maximum time
required, if the investor intend to
switch over his investment from one
Agency to another approved Agency.
Any other personal data, the Fund
Manager intend to collect from the
investor for operation of the scheme
for other administrative necessity.
No
No
No such time limit is prescribed by
New Pension System.
Nil
Signature of Fund Manager
110
ANNEXURE – III (b)
Response of the Fund manager i.e. State Bank of India with its schemes
on the questionnaires prepared by F.D. on New Pension Scheme
S.No.
1
Name of the Pension Fund SBI Pension Funds Pvt. Ltd.
Manager
2
Detailed
address
of
Head Head Office is at Mumbai.
Quarters and branch/branches No. branch office as of now.
Location: State Bank Bhavan,
located within State of Orissa
Madame Cama Road,
Mumbai 400021
3
Capital Structure of Fund Manager Authorized Capital Rs. 100 Crore
Company
Paid up Capital Rs. 20 Crore
4
Name, address, phone number, Shri R. Chinnaiyan, MD & CEO
fax and e mail address of the Shri A. Purushothaman, Fund
contact officer of the Fund Manager
manager
Ph. No. 9930881010, 9930466440
Fax No. 022 22855822
r. chinnaiyan@sbi.co.in
puru.nair@sbi.co.in
Address is as above
5
Past performance of the Agency/
The Company has no past
Both Sponsor and subsidiary
experience. The sponsors (State
Bank of India, SBI Life Insurance
CO.
Ltd.
And
SBI
Funds
Management Pvt. Ltd.) have very
rich experience of fund management.
Our Portfolio Management Services
manage EPFO funds of apprx Rs.
180000 Crore and earn an annual
yield of over 9% during last year.
EPFO follow the most conservative
investment pattern in as much as all
investments are in debt securities
and trading is also not permitted by
them.
Same as above
6
Present performance of the
Agency/ both Sponsor and
subsidiary
7
Return on pension fund related Pension Funds are new in India. Past
schemes over period of last 10/20 date not available
years
8
Comparative analysis between the Other saving options with the Banks
yield under Pension related carry fixed interest rates. The banks
schemes and other saving options do not accept deposits for more than
10 years. Pension funds are long
term in nature with an average
horizon of 30 to 35 years. With
111
9
10
11
12
13
investment in equity and mutual
funds, upto 15% of the corpus as
permissible by PFRDA, the pension
related schemes are likely to
generate higher returns compared to
other savings options i.e. bank
deposits. The performance cannot be
compared to investments in mutual
funds alone or equity alone as these
investments may generate still higher
return but the risk profile of such
investment is also high.
Comparative analysis between the Annuity is the mechanism to provide
pension to the subscriber. 40% of the
Annuity and other Investment
accumulations (contributions and
options on the basis of historical
returns) are to be compulsorily
return on Investment
placed with the annuity provider on
superannuation. The subscriber does
not have the option here. He can
withdraw the remaining 60% of the
accumulations on retirement and
invest it as per his wisdom.
Details of operational guidelines Two schemes 1. 100% Govt.
on present investment proposals Securities
including access to status of 2. Default Scheme
i) Central Govt. Securities (min) 25%
investment/ return
ii) State Development Loans (min.)
15%
iii) PSU/ PFI Bonds (Min) 25%
iv) Equity (Max) 5%
v) Residual-any of the three above i,
ii, iii 30% 1/3rd of this can be in
Private sector corporate bonds or
equity linked mutual funds.
The subscriber will be provided
monthly statement by the Central
Recordkeeping Agency (CRA)
showing his investments and returns.
Projection of future return on the
basis of current market rate
> 8.50%
relating to the schemes available/
proposed to be available under
NPS
Projection of returns on Annuity Not applicable to Pension Fund
(on the basis of current market Manager
rate of return relating to the
schemes available/ proposed to
be available under NPS.
Process and time required for The subscriber will make a simple
switching over from one scheme request to his employer who would
112
14
15
16
17
18
19
20
21
22
it
to
the
Central
to another with the same Fund forward
managing agency or to another Recordkeeping Agency. The switch
will take place the same day/ next
Fund Managing agency
day the request reaches CRA.
Comparison of the projections Comparable
given in column 11 and 12 with
other investment options with
similar level of risk
International exposure, if any, if No
international
exposure
is
so, please mention in brief.
envisaged in the scheme as it stands
today.
Details of the pension investment Two schemes : 1. 100% Govt.
schemes proposed by the Agency. Securities
2. Default Scheme
i) Central Govt. Securities (Min) 25%
ii) State Development Loans (Min.)
15%
iii) PSU/ PFI Bonds (Min) 25%
iv) Equity (Max) 5%
v) Residual-any of the three above i,
ii, iii 30% 1/3rd of this can be in
Private sector corporate bonds or
equity linked mutual funds.
Whether the above schemes are Yes
approved by PFRDA
Whether the Agency can give A Guarantee on returns not permitted
minimum guarantee on return on by Regulators
pension investment?
Modes of communication on The CRA will sent monthly and
status of investment and return to annual statement to each subscriber.
He can also access his account
the investor
through his employer on internet
Probable long and short term Long term Return > 8.5%
return on the present trend.
Short term return (below 1 yr)>
7.00%
Service facilities available to both Professional management of funds
the investor and State Govt.
at the most competitive rates.
Whether the service will be free or Fund Manager will be doing only
to be levied with charges. If so, to wholesale management of funds and
individual subscriber wise accounts
what extent and who will bear it
will be maintained by Central
recordkeeping Agency who will also
be consolidating information of funds
inflow and outflow to a Fund
Manager on a daily basis. We have
quoted charges of 3 bps per hundred
rupees of Asset Under Management
plus 10 bps of the actual deal value
for managing pension funds of
Central Govt. employees. Charges
113
23
Modus operandi and disbursement
of
return
on
normal
superannuation and short term on
account of death, resignation or
removal
24
Will the Fund Manager charge
extra amount in the event of an
employee proceeding on long
leave or placed under suspension
and regularisation of the same
takes long time disrupting the
contribution
of
employees/employer
Whether any standard agreement
approved by PFRDA is prescribed
to be executed by the Fund
Managers with the investor ? If so,
it should be appended.
25
26
27
may be borne by the employee of the
employer.
The fund manager will be declaring
NAV on a daily basis and units will
be allotted to the subscriber based
on NAV and his contributions. On
superannuation, 60% accumulations
can be withdrawn and the remaining
40% to be placed with an annuity
provider.
In the event of death, the
accumulations (contributions and
returns) will be paid to the legal heir.
In the event of resignation or
removal, funds will remain with the
Fund Manager till he attains the age
of superannuation. The funds will
keep earning returns during this
period.
The Fund Manager will levy no extra
charge.
No agreement will be signed with the
individual
subscribers.
The
agreement will be signed between
the Fund Manager and the NPS
Trust. A copy of the agreement
signed between the NPS Trust and
SBI Pension Funds PVt. For
managing the pension funds of
Central Govt. employees is enclosed.
As the NPS schemes stands today,
no withdrawals are permitted.
However, the State Govt. and the
regulators may formulate a policy in
this regard. Pension Fund Manager
will follow the policy at no extra cost.
In case of acute necessity whether
investor can withdraw recoverable
amount from the Fund. If so, what
would be the maximum amount
admissible, period of recovery and
extent of extra amount payable
over and above the refundable
amount ?
Risk Management structure and The Front office and back office will
system of the Fund manager be segregated. Investments will be
as per investment pattern approved
company.
by PFRDA. Investment policy will be
reviewed
periodically.
All
114
Investments to be reported to the
Trustees and regulators. Prudential
norms and investment sub-limits will
be fixed. Portfolios will be periodically
reviewed.
28
Whether the investor can avail
As the scheme stands today, it is not
loan from the Agency against such permitted.
investment ?
29
Whether the investment document As the scheme stands today, it is not
can be reassigned to any Govt. permitted.
recognized financing agency for
availing loan.
30
What is minimum and maximum
time required, if the investor intend
to switch over his investment from
one Agency to another approved
Agency.
31
Investor’s
request
will
be
communicated
to
the
Central
Recordkeeping Agency by his
employer. The CRA will advise the
Pension Fund Managers. The switch
will take place the same day/next day
the request reaches CRA.
Any other personal data, the Fund No other data required.
Manager intend to collect from the
investor for the operation of the
scheme for other administrative
necessity.
115
ANNEXURE – III (C)
Response of the Fund Manager i.e. Life Insurance Corporation of India with its
Scheme on the questionnaires prepared by F.D. on New Pension Schemes
( Standard Format for submission of information by the Fund Managers under
N.P.S. of Government of Orissa )
1.
Name of the Pension Fund Managing Agency
LIC Pension Fund Ltd.
2.
Details address of Head Quarters and Branch/Branches located within
the State of Orissa
a) Head Office of LIC Pension Fund Ltd. Is located in Mumbai.
The address is:
LIC Pension Fund Ltd.
Yogakshema, East Wing, 7th Floor,
Jeevan Bima Marg,
Nariman Point, Mumbai – 400 021.
Tel : 022-22882871
FAX : 022-22822289
b) The sponsor of LIC Pension Fund Ltd. Life Insurance Corporation of India
has huge presence in the State of Orissa. Orissa comes under East
Central Zone of LIC. There are 4 these Divisions, there are 66 Branch
Offices in the State of Orissa.
3.
Capital Structure of the Fund Manager Company
Paid up capital of LIC Pension Fund is Rs. 15 Crore, entirely provided by
Govt. of India through LIC of India.
4.
Name, address, phone number, Fax, e-mail address of the Contact
Officer of the Fund Managing Agency
Dr. H. Sadhak
Chief Executive Officer
LIC Pension Fund Ltd.
Yogakshema, East Wing, 7th floor,
Jeevan Bima Marg,
Nariman Point, Mumbai – 400 021
Tel : 022-22882871
Fax : 022-22822289
E-mail : Licpensionfund@licindia.com
5.
Past Performance of the Agency/both original & subsidiary
•
LIC Pension Fund Ltd. is a Public Limited Company having been
incorporated on 21.11.2007. We received our Certificate of
Commencement of Business from Register of Companies. Mumbai on
8.1.2008 and from PFRDA on 29.3.2008.
•
LIC Pension Fund Ltd. commenced its investment operation in April,
2008.
116
LIC Pension Fund Ltd.
•
The sponsor i.e. LIC of India manages insurance funds raised by selling life
insurance product. Past performance of asset under management along with
the average yield on investment of life fund for the last 5 years is given
below :Year
Fund size (Rs. in Crore)
Average yield (%) on investment
2002-03
2,65,004.47
10.40
2003-04
3,43,128.80
9.57
2004-05
4,13,800.95
9.43
2005-06
5,24,017.25
8.72
2006-07
6,13,266,58
8.22
6.
Present performance of the Agency/both original & subsidiary
a) Investment performance of LIC Pension Fund Ltd. LIC Pension Fund has
started receiving funds from NPS Trustees w.e.f. 1.4.08 and we are investing
the funds as per the Investment guidelines of PFRDA. As on 23.5.08 our
portfolio yield is 8.79% per annum annualized.
b) Investment performance of LIC of India : Vide section 5(C), we have
furnished data regarding investment performance of LIC till 2006-07. The data
regarding performance in 2007-08 is being audited. The audited data, with
board’s approval, would be placed before the Parliament. After that, we would
be able to furnish necessary information to you in respect of 2007-08
7.
Return on the Pension Schemes of LIC during the last 5 years
We give below the investment performance of various pension funds of LIC
for the last 5 years.
Individual Annuity
Group Annuity
Group
Year
Superannuation
Fund
Fund
Fund
Fund
Fund
Fund
Average
Average
Average YTM
size (Rs.
size (Rs.
size (Rs.
YTM (%)
YTM (%)
(%)
in Crore)
in Crore)
in Crore)
2002-03
4.953
10.90
5.447
11.72
6.944
10.88
2003-04
5.395
10.63
6.991
10.78
8.751
10.18
2004-05
5.807
10.17
8.615
10.19
10.455
9.87
2005-06
6.093
9.83
9.952
9.78
12.171
9.66
2006-07
6.638
9.50
11.040
9.53
13.931
9.50
Unit Linked Pension Plans :
LIC has launched Unit Linked Pension Plans with options to select different
investment patterns as shown below :
Future Plus : Data of Launch – 04.03.2005
Name of Fund
Growth
Balance
Income
Investment Pattern
Equity not more than 60%
Debt not less than 60%
Debt not les than 70%
Return in
2007-08
16.25%
11.87%
15.86%
Yield since
inception
74.75%
41.63%
36.28%
Return in
2007-08
13.28%
12.51%
10.33%
Yield since
inception
19.91%
15.19%
16.38%
Market Plus : Date of launch – 05.07.2007
Name of Fund
Growth
Balance
Securd
Investment Pattern
Equity bet 60% & 80%
Debt not less than 50%
Debt not les than 65%
117
8.
Comparative analysis between the yields under Pension related
schemes and other saving options.
Investment of LIC’s pension related investments are done in accordance with
the investment guidelines mandated by the regulator, IRDA. Security of
investment being the upper most consideration. These funds are invested
pre-dominantly in long dated Govt. securities (15 years & above). Keeping
this in view, we give below the fund performance of LIC pension Plans vis-àvis the average yield on Govt. securities of maturity 15 years & above :
Year
2002-03
2003-04
2004-05
2005-06
2006-07
Individual Annuity
Fund
Fund size
(Rs. in
Crore)
Average
YTM (%)
4.953
5.395
5.807
6.093
6.638
10.90
10.63
10.17
9.83
9.50
Group Annuity
Fund
Fund
size
(Rs. in
Crore)
5.447
6.991
8.615
9.952
11.040
Group Superannuation
Fund
Average
YTM (%)
Fund size
(Rs. in
Crore)
Average
YTM (%)
11.72
10.78
10.19
9.78
9.53
6.944
8.751
10.455
12.171
13.931
10.88
10.18
9.87
9.66
9.50
Average
Yield on
Govt.
Securities
(%)
7.44
5.60
6.22
7.21
7.64
It may be observed that LIC Pension funds have always delivered better
returns than Govt. Securities.
9.
Comparative analysis between the Annuity and other investment
options on the basis of historical return on Investment
In (8) above, we have provided comparative returns of LIC Pension Plans
with returns on long dated Govt. Securities. In addition to the above, we give
below comparison of returns on LIC Pension Plans vis-à-vis deposits in
Commercial Banks :
Year
2002-03
2003-04
2004-05
2005-06
2006-07
Individual Annuity
Fund Average YTM
Group Annuity Fund
Average YTM
10.90
10.63
10.17
9.83
9.50
11.72
10.78
10.19
9.78
9.53
Deposits in Commercial
banks (Annual Rate of
Interest)
1-3 years
Above 3 years
4.25 – 6.00
5.50 – 6.25
4.00 – 5.25
5.25 – 5.50
5.25 – 5.50
5.75 – 6.25
6.00 – 6.50
6.25 – 7.00
7.50 – 9.00
7.75 – 9.00
It may be seen from the above that returns on the Pension Plans of LIC were
always better than the Interest Rates on Deposits in Commercial Banks as
well as Yield on Long-dated Government Securities.
10.
Details of operational guidelines on present investment proposals
including access to status of investment/return.
Investment management in LIC Pension Fund Ltd. would be guided broadly
by the Investment Management Agreement between NPS Trustees and LIC
Pension Fund Ltd. However day to day investment operations will be done in
accordance with the Investment and Risk management Policy of the
company. We are enclosing herewith a copy of Investment Management
Agreement. Draft Investment Policy as well as Draft Risk Management Policy.
118
11.
Projection of future return on the basis of current market rate relating to
the schemes available/proposed to be available under NPS
Current level of expected yield is shown in col.3 of the table below and
accordingly weighted yield works out to be 9.80% as shown below :
Asset Class
(1)
Govt. Sec.
PSU Bond
Corporate Bond
Bank TDR
Equity
Total Portfolio
Portfolio % of
Assets invested
(2)
45%
25%
10%
15%
5%
100%
Expected
Annual yield (%)
(3)
8.50%
10.00%
10.75%
9.50%
20.00%
Weighted
Yield
(4)
3.83%
2.50%
1.05%
1.43%
1.00%
9.83%
0.82%
(Annual)
(Monthly)
On the basis of the assumption as above, the projection of Pension wealth is as
given below :
Person
Period of
Period of
Monthly
FVIFA
Terminal
joining at
Service in
Service in Contribution
Value (Rs.)
(age in
years
months
(Rs.)
Years)
(1)
(2)
(3)
(4)
(5)
(6)
20
40
480
1,000.00
5,966.81
5,996,810.94
25
35
420
1,000.00
3,629.30
3,629,304.92
30
30
360
1,000.00
2,177.82
2,177,819.83
35
25
300
1,000.00
1,287.93
1,287,931.47
Note : 1- VIIA – Future Value Interest Factor of Annuity [(1+k) n/-1]k
k 0.82 in the above case
n no. of months in service
12.
Projection on returns from annuity (on the basis of Current market rate
of return relating to the Schemes available/proposed to be available
under NPS
Annuity will be purchased at the time of retirement of an employee by using
minimum 10% of Pension wealth as indicated in col.6 of 11 and return will
depend on the market situation at that time.
13.
14.
Process and time required for switching over from one scheme to
another with the same Fund managing agency or to another Fund
managing Agency
PPRDA is likely to decide this in matter.
Comparison of the projections given in Column 11 and 12 with other
investment options with similar level of risk.
In our projections we have assumed fair market rate of return on assets of
different categories. While we assure that our returns would always be
competitive, comparison of projections with other investment options may be
difficult.
15.
International exposure, if any, if so, please mention in brief
The Investment guidelines of IRDA and PFRDA do not provide for overseas
investment by domestic insurance companies or domestic pension funds
respectively.
119
However, LIC operates directly through its Branch Offices in U.K. Fiji &
Mauritius. In addition, LIC has foreign subsidiaries located in Bahrain, Nepal,
Kenya, Saudi Araba & Lanka. The premiums collected by these entities are
invested in international markets. Taking into account LIC’s exposure in these
companies, the total amount of investment of LIC outside India stands at
Rs.964.30 Crore as on 31.03.2007.
16.
Details of the pension investment scheme proposed by the Agency
PFRDA has at present allowed investment in two options (I) with 85%
investment in Debt and 15% investment in Equity and Equity Mutual Funds
and (II) with 100% investment in Debt. However, presently pension funds
have been investing in Option I. The prescribed investment pattern shown
below :
Sl.No.
i)
ii)
iii)
iv)
v)
vi)
17.
Table (a) Investment pattern : Option 1
Securities
Central Govt. Securities and/or G.Sec MF Units
a) State Govt. Securities and/or G-Sec MF Units
b) Any other negotiable securities guaranteed by
Central or any State Govt. except those under (iii)
(a) below
a) Bonds/Securities of Public Sector Financial
Institutions and/or
% to be increased
25%
15%
To be invested in any of above 3 categories
Shares of Companies with investment grade debt
rating from two agencies
1/3rd of (iv) can be invested in investment grade
Pvt. Sector debt securities and/or Equity Linked
MF Units
25%
30%
5%
Whether the above schemes are approved by PFRDA
Yes
18.
Whether the Agency can give minimum guarantee on return on pension
investment ?
The regulator i.e. PFRDA prohibits the Pension Funds to offer any minimum
guarantee on return on pension investments.
19.
Modes of communication on status of investment and return to the
investor
We send daily communication to PFRDA on the day’s fund inflow, outflow and
investment. In addition we would be sending daily NAV report to the trustee.
20.
Probable long and short term return on the present trend
Pension investments being long term in nature, we have assumed long term
yields while making projections of future benefits. The Wealth Projections
done on that basis are shown in (11). We strongly believe that for pension
fund investment. Long term projections and the best guide for investing.
120
21. Service facilities available to both the investor and State Government
In terms of the Investment Management Agreement signed between us as
Pension Fund Manager and NPS Trustees, we are responsible for providing the
following services:
(i)
(ii)
(iii)
(iv)
Managing the fund entrusted to us by the NPPs Trustee with maximum
emphasis on safety along with optimum returns.
Maintain books and records in compliance with Regulatory requirements.
Provide electronic inter connectivity to PFRDA, CRA and other service
provider (e.g. banks, custodian, depository participants etc.)
To ensure access to all records, data or any other relevant material to
the Trustee for ensuring necessary supervision.
As regards other services, the matter may kindly be taken up with CRA as well
as PFRDA.
22.
Whether the service will be free or to be levied with charges. If so to
what extent and who will bear it ?
We will be charging only for fund management as detailed in Schedule IV
(Page 25) of the enclosed Investment management Agreement. However, for
the sake of ready reference we are reproducing the charging structure
below :-
1. Fee for Investment and Advisory Three basis points per annum (0.03%
Services
p.a) of the average monthly Assets under
management
2. Transaction costs value
Up to ten basis points of the actual deal
value (0.10% of the actual deal value)
3. Treatment of fee for Investment and The above mentioned charges would be
advisory services and transaction costs
adjusted against the corpus value of the
Schemes managed.
As regards other charges, the matter may please be taken up with PFRDA.
30.
What is minimum and maximum time required, if the investor intends to
switch over his investment from one Agency to another approved
Agency.
The issue is under consideration of PFRDA. Any query on this may please be
referred to them.
31.
Any other personal data, the Fund Manager intend to collect from the
investor for operation of the scheme for other administrative necessity.
As per the existing arrangement, as Fund Manager, we receive funds from
the Trustee Bank and are liable to remit funds to them as and when they
demand. Data, relating to the subscribers, is to be maintained with the Central
Record-keeping Agency. Any query in this regard may please be referred to
them.
Sd/Chief Executive Officer
LIC Pension Fund Ltd.
121
FINANCE DPEARTMENT
RESOLUTION
No. 2510/F.,
Pen-73/2008
Bhubaneswar, dated the 12th January, 2009
Sub : Special Incentive Package to the Forest Personnel of the
State working in Naxalite affected areas.
Compassionate Grant is sanctioned in favour of the State Govt.
employees in the event of their death or injury while on duty in
accordance with provisions of OCS (Compassionate Grant) Rules,
1964 prescribed in Finance Department Resolution No. 9764/F., dated
07.03.2001.
2.
Similarly, compassionate grant at a higher rate and other
incentives are also sanctioned in favour of the police personnel on their
death or injury while on duty during extremist violence in Naxalite
affected areas under the said rules as envisaged in FD Rsolution
No.53885/F., dated 02.11.2001. Subsequently, the rate of
compassionate grant has been revised in FD Resolution No.43870/F.,
dated 25.09.2008.
3.
The Members of Orissa Forest Service Association have
demanded special incentive package for Forest Personnel working in
Naxal affected areas as was available to the police personnel in FD
Resolution No.53885/F., dated 02.11.2001. The Administrative
Department have recommended for sanction of such Special Incentive
Package in accordance with that resolution in favour of Forest
Personnel with Government Orders.
4.
After careful consideration of the demands of Orissa Forest
Service Associations and recommendation of the Administrative
Department, Government have been pleased to decide that the
following special incentive package shall be allowed to the Forest
personnel working in the in the Naxalite affected areas of the State.
1) The compassionate grant shall be allowed at the following rates
to the Forest personnel of the State who die or sustain injury
while on duty during extremist violence in Naxalite affected areas.
(a) Death case
Rank of the Forest Personnel
i) Officers above the rank of Ranger.
ii) Officers in the rank of Ranger and below
(b) Injured Forest Personnel
i) Injury leading to permanent
Rate of compassionate grant
(Rs. in lakh)
.5.00
.4.00
1.50
122
Incapacitation (loss of two legs or two eyes
or one leg and one eye).
ii) Loss of one leg or one eye
iii) Permanent total disablement.
iv) Permanent partial disablement.
1.00
2.00
1.00
c) Besides the above, the Forest personnel working in
Naxalite affected areas shall be provided a special
incentive of 15% of the basic pay.
2. Special family pension shall be allowed to the eligible family
members of the deceased Forest personnel at the rate of last
pay drawn by him till the normal date of superannuation, had
he/she remained alive. This benefit shall be admissible in lieu
of the rehabilitation benefit depending upon the option
exercised by the wife/eligible family members of the deceased
Forest personnel.
5.
Other terms and conditions for sanction of compassionate grant in
favour of the Forest personnel working in Naxalite affected areas shall
be the
same as specified in Finance Department Resolution
No.9764/F., dt.07.03.2001
6.
The order shall come into force with effect from the date of issue
of this Resolution .
7.
Relevant provisions of the Orissa Civil Services (Compassionate
Grant), Rules, 1964 and OCS (Pension) Rules, 1992 are deemed to
have been modified to that extent specified in the foregoing paragraphs.
Formal amendment in terms of this order will be issued in due course.
ORDER: Ordered that the Resolution be published in the Orissa Gazette.
By Order of the Governor
Sd/- A.Misra
Additional Secretary to Government
123
FINANCE DEPARTMENT
*****
No.Pen-181/08 - 3 6 5 3 /F., Dated 19th January 2009
RESOLUTION
Sub:- Revision of Pension / Family Pension, Gratuity and
Commutation of pension of Post-2006 Pensioners / Family
Pensioners.
In pursuance of the recommendation of the 6th Central Pay
Commission, Government of India have revised the pension / family
pension / gratuity / commutation of pension etc. for Central Government
employees in OM No-38/37/08-P & P.W (A), dated 2nd September,
2008 of Ministry of Personnel Public Grievance and Pensions
(Department of Pension and Pensioners Welfare). Keeping in view the
revisions made by Government of India, the State Government
appointed a Fitment Committee in Finance Department Resolution No.
CS-I (P) - 15/2008 - 41279/F, dated 9th September, 2008 to examine
and recommend revision of retrial benefits to the State Government
employees apart from other things. Having regard to the
recommendations of the Fitment Committee, the State Government
have been pleased revised the Pension / Family Pension w.e.f.
01.01.2006 and Gratuity and Commutation of Pension w.e.f.
01.12.2008 in the manner indicated in the subsequent paragraphs.
2. Pension:(1) A Government Servant retiring in accordance with the provisions of
O.C.S (pension) Rules, 1992 and before completion of the minimum
qualifying service of ten years shall not be entitled to pension, but he
shall continue to be entitled to service gratuity in terms of Rule 47(5) of
the said Rules.
(2) Qualifying service of 33 years was required as per Rule 47(2) (a) &
(b) of O.C.S (pension) Rules, 1992 and for sanction of full pension.
Government have been pleased to decide that the Government
servants who have rendered the minimum qualifying service of 25
years would now be entitled for pension at the rate of 50% of the last
emolument (basic pay + grade pay) drawn by him on the date of his
retirement.
In case of Government servants retiring before completion of 25
years of qualifying service, but after completion of 10 years, the amount
of pension shall be proportionate to the amount of pension admissible
124
under clause (b) of sub-rule (2) of Rule 47 of O.C.S (pension) Rules,
1992 and in no case the amount of pension shall be less than the
minimum amount of pension admissible now fixed at Rs.3,500/-.
(3) The revised provisions for calculation of pension in para 2(2) above
shall come into force w.e.f 01.12.2008 and shall be applicable to the
Government servants retiring on or after that date. The Government
servants who have retired on or after 01.01.2006 but before 01.12.2008
will continue to be governed by the rules /orders which were in force
immediately before coming in to effect of this Resolution.
(4) The minimum amount of pension admissible shall be Rs.3,500/- and
maximum up to 50% of the highest pay and grade pay admissible to the
Government employees.
(5) The provisions of clause (a) & (b) of sub-rule-2 of Rule 47 of O.C.S
(pension) Rules, 1992 shall stand modified to the extent in para 2(2)
and 2(4) above.
The other provisions contained in Rule 47 of O.C.S (pension)
Rules, 1992 shall continue to apply.
(6) Additional Pension.
The quantum of pension available to the old pensioners shall be
increased as indicated in the following table w.e.f. 01.12.2008.
Age of Pensioners Additional quantum of Pension
From 80 years to less than 85 years
From 85 years to less than 90 years
From 90 years to less than 95 years
From 95 years to less than 100 years
100 years or more
20% of the basic pension
30% of the basic pension
40% of the basic pension
50% of the basic pension
100 % of the basic pension
The Pension Sanctioning Authority shall ensure that the date of
birth and the age of a pensioner is invariably indicated in the OCS
(Pension) Form 7 as prescribed in OCS (Pension) Rules, 1992 to
facilitate the AG (A&E), Orissa to record the same in the Pension
Payment Order (PPO) to be issued in favour of the pensioner for
payment of additional pension by the Pension Disbursing Authority as
125
soon as it becomes due. The amount of additional pension will be
shown distinctly in the Pension Payment Order. For example, in case
where a pensioner is more than 80 years of age and his pension is
Rs.10,000/- pm., the pension will be shown as (i) Basic Pension =
Rs.10,000/- and (ii) Additional Pension =Rs.2,000/- pm. The pension on
his attaining the age of 85 years will be shown as (i) Basic Pension =
Rs.10,000/- and (ii) Additional Pension =Rs.3,000/-.
If the age of the Pensioner falls in the middle of the month, the
same shall be reckoned from the 1st day of the said month. For
example, in case the Pensioner completes 80 years of age on
27.03.2009, his age will be reckoned as 80 years w.e.f. 01.03.2009.
(7) In case of pensioners who are in receipt of more than one pension
and if the quantum of both the pensions taken together is less than the
floor ceiling of Rs. 3,500/- pm, in that case it shall be stepped up to
Rs.3,500/- per month.
(8) Since the consolidated pension shall be inclusive of commuted
portion of the pension, if any, the commuted portion shall be deducted
from the said amount while making monthly disbursement.
3. Gratuity :The maximum limit of Death-cum-Retirement Gratuity was
enhanced to Rs.2.5 lakh w.e.f. 01.01.1996 as per Finance Department
Resolution No.30223- Pen-19/98, dated 15.07.1998. Now, it is decided
that the maximum limit of all kinds of gratuity shall be enhanced to
Rs.7.5 lakh w.e.f. 01.12.2008. Accordingly the provisions of Rule 49(1)
& (2) of O.C.S (Pension) Rules, 1992 shall stand modified. But, the
other provisions of Rule-49 of O.C.S (pension) Rule-1992 shall continue
to apply for the purpose of calculation of gratuity.
The employees who have retired during 01.01.2006 to
30.11.2008 shall be entitled to DCRG up to a maximum of Rs.2.5 lakh.
on revision of their pay scales w.e.f. 01.01.2006.
4. Addition to Qualifying Service:In view of the revised provisions for computation of pension as indicated
in para 2 above, the extant benefit of adding years of qualifying service
in exceptional circumstances as provided Rule 32 of O.C.S.(Pension)
Rules, 1992 for the purpose of computation of pension shall be
withdrawn with effect from 01.12.2008. Accordingly Rule 32 of
O.C.S.(Pension) Rules, 1992 shall stand modified to this extent.
126
5. Family Pension :(1) The minimum limit of Rs.1275/- pm and maximum of Rs.6000/- pm
were fixed for sanction of family pension in FD Resolution No.30223Pen- 19/1998, dated 15.07.1998. Now, family pension shall be
calculated at a uniform rate of 30% of emolument (basic pay + grade
pay) in all cases and shall be subject to a minimum of Rs.3,500/- w.e.f.
01.01.2006. Provision of clause (c) of sub-rule (2) of Rule-56 of O.C.S.
(Pension) Rules, 1992 shall stand modified to this extent.
(2) Enhanced family pension under Rule-56(4)(a)(i) of O.C.S. (Pension)
Rules, 1992 is payable to the family of a Government Servant who dies
in service from the date of death of a Government servant for a period
of seven years or for the period up to the date on which the deceased
Government servant would have attained the age of 65 years, had he
survived, whichever is less. Now enhanced family pension shall be
payable for a period of ten years without any upper age limit w.e.f.
01.12.2008. The above rule shall stand modified to this extent.
But, there will be no change in the period for payment of
enhanced family pension to the family in case of the death of a
pensioner. In that event the existing provisions of rule-56(4)(a)(ii) of
O.C.S.(Pension) Rules, 1992 shall continue to be in force.
Additional Family Pension.
6. (1) In addition to the family pension calculated in para-5 above, the
quantum of family pension available to the old family pensioners shall
be increased as follows with effect from 01.12.2008.
From 80 years to less than 85 years
20% of the basic family
pension
From 85 years to less than 90 years
30% of the basic family
pension
From 90 years to less than 95 years
40% of the basic family
pension
From 95 years to less than 100 years
50% of the basic family
pension
100 years or more
100 % of the basic family
pension
127
(2) The Pension Sanctioning Authorities shall ensure that the date of
birth and the age of a family pensioner is invariably indicated in the
O.C.S.(Pension) FORM 5 (regarding details of family) as prescribed
under Rule-56(15) of O.C.S.(Pension) Rules, 1992 for recording the
same in the pension payment order to facilitate payment of additional
family pension by the Pension Disbursing Authority as soon as it
becomes due.
(3) The amount of additional family pension shall be shown distinctly in
the pension payment order. For example, in case where a family
pensioner is more than 80 years of age and his /her family pension is
Rs. 10,000/- pm., the pension shall be shown as (i) Basic family pension
= Rs. 10,000/-pm and (ii) Additional family pension = Rs. 2,000/-per
month. The Family Pension on his /her attaining the age of 85 years
shall be shown as (i) Basic family pension = Rs. 10,000/-pm and (ii)
Additional family pension = Rs. 3,000/ pm.
If the age of the Family Pensioner falls in the middle of the month, the
same shall be reckoned from the 1st day of the said month. For
example, in case the Family Pensioner completes 80 years of age on
27.03.2009, his age will be reckoned as 80 years w.e.f. 01.03.2009.
(4) In case of family pensioners who are in receipt of more than one
pension / family pension, the floor ceiling of Rs.3500/- will apply to the
total of all pensioners taken together. Thus, where the consolidated
pension / family pension works out to an amount less than Rs.3,500/pm, the same shall be stepped up to Rs.3,500/- pm.
7. Commutation of Pension.
(1) As per Rule 5(1) of OCS (Commutation of Pension) Rules, 1992, a
Government servant on retirement is entitled to commute for a lump
sum payment a fraction not exceeding 1/3rd of his pension which is
calculated in accordance with the prescribed table of values. Now, as
per the revised provision, a Government servant shall be entitled to
commute for a lump-sum payment up to 40% of his pension w.e.f.
01.12.2008. The existing table of commutation value for pension shall
be substituted by a new table as at Annexure-I of this Resolution. The
Provisions of Rule 5 of OCS (Commutation of pension) Rules, 1992
shall stand modified to this extent.
(2) As per Rule 7(1) of OCS (Commutation of Pension) Rules, 1992, the
pensioners who have commuted a portion of their pension were entitled
to have the commuted portion of pension restored on the expiry of
twelve years from the date on which the amount of pension was
128
reduced on account of commutation of a portion thereof. Now, as per
the revised provision, the commuted portion of pension shall be
restored on the expiry of fifteen years from the date on which the
amount of pension was reduced on account of commutation w.e.f.
01.12.2008. The Provisions of Rule 7 of OCS (Commutation of pension)
Rules, 1992 shall stand modified to this extent.
The employees who have retired prior to 01.12.2008, the period
of restoration of commuted portion of their pension shall be on the
expiry of 12 years as per the pre-revised provision of Rule-7 of OCS
(Commutation of Pension) Rules, 1992.
8. Emoluments:For the purpose of calculation of pension / family pension / gratuity of
the employees who have retired on or after 1.1.2006, the emoluments
shall have the same meaning as defined in rule 2(1)(e) of O.C.S.
(Pension) Rules, 1992. The emoluments for this purpose should mean
the revised basic pay plus grade pay effective from the 01.01.2006
under Orissa Revised Scales of Pay Rules, 2008.
9. All Pensioner / Family Pensioner shall submit an undertaking to the
Pension Sanctioning Authority that where in course fixation of pension /
family pension, any amount drawn or received as basic pension / basic
family pension by the Pensioner / Family Pensioner under any
circumstances is found to be in excess of the amount payable to him /
her under this Resolution, amount so drawn or received shall be
recoverable from such Pensioner / Family Pensioner from his / her
pension and Dearness Relief as specified in the prescribed form as at
Annexure-II.
10. Government have further decided that 40% of the arrear
pension / family pension arising out of the revision of pension /
family pension as per the ORSP Rules, 2008 will be paid in the year
2008-09 and remaining 60% in the year 2009-10. However, the
revised consolidated pension and family pension shall be paid
from the month of December, 2008.
ORDER - Ordered that the Resolution be published in the next issue of
the Orissa Gazette.
By Order of the Governor
Sd/- R.N.Senapati
Principal Secretary to Government
129
ANNEXURE–I
COMMUTATION VALUE FOR A PENSION OF Re-1 PER ANNUM
Age next
birth day
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
Commutation
value
expressed as
number of
year's
purchase
9.183
9.182
9.180
9.178
9.176
9.173
9.169
9.164
9.159
9.152
9.145
9.136
9.126
9.116
9.103
9.090
9.075
9.059
9.040
9.019
8.996
Age next
birth day
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
Commutation
value
expressed as
number of
year's
purchase
8.971
8.943
8.913
8.881
8.846
8.808
8.768
8.724
8.678
8.627
8.572
8.512
8.446
8.371
8.287
8.194
8.093
7.982
7.862
7.731
7.591
Age next
birth day
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
Commutation
value
expressed as
number of
year's
purchase
7.431
7.262
7.083
6.897
6.703
6.502
6.296
6.085
5.872
5.657
5.443
5.229
5.018
4.812
4.611
130
ANNEXURE-II
UNDER TAKING
I hereby undertake that any excess payment that may be found to
have been made as a result of incorrect revision of Pension / Family
Pension or any excess payment detected in the light of discrepancies
noticed subsequently will be refunded by me to the concerned Pension
Disbursing Authority either by adjustment against future Pension /
Family Pension due to me or otherwise.
Signature/LTI of the Pensioner / Family Pensioner
Name
PPO No. / FPPO No.
Date :
Place :
131
FINANCE DEPARTMENT
*****
No.Pen-181/08- 3 6 6 7 /F., Dated 19th January 2009
OFFICE MEMORANDUM
Sub:- Revision of Pension / Family
Pensioners / Family Pensioners.
Pension
of
pre-2006
In pursuance of the recommendation of the 6th Central Pay
Commission, Government of India have revised the pension / family
pension for Pre-2006 Central Government Pensioners / Family
Pensioners in OM No-38/37/08-P & P.W (A), dated Ist September, 2008
of Ministry of Personnel Public Grievance and Pensions (Department of
Pension and Pensioners Welfare). Keeping in view the revisions made
by Government of India, the State Government appointed a Fitment
Committee in Finance Department Resolution No. CS-I (P) - 15/2008 41279/F, dated 9th September, 2008 to examine and recommend
revision of pension / family pension of pre-2006 State Government
Pensioners / Family Pensioners. Having regard to the recommendations
of the Fitment Committee, the State Government have been pleased to
revise the pension / family pension of pre-2006 State Government
Pensioners / Family Pensioners w.e.f. 01.01.2006 in the manner
indicated in the subsequent paragraphs.
2.
These orders will apply to all Pre-2006 Pensioners/Family
Pensioners who were drawing Pension/Family Pension on 31.12.2005
under the Orissa Civil Services (Pension) Rules, 1992.
3.
In these orders –
(a) "Existing Pensioner" or "existing Family Pensioner" means
a pensioner who was drawing / entitled to pension/family
pension on 31.12.2005.
(b) "Existing pension" means the basic pension inclusive of
commuted portion, if any, due on 31.12.2005. It covers all
classes of pension under OCS (Pension) Rules, 1992.
(c) "Existing family pension" means the basic family pension
drawn on 31.12.2005 under OCS (Pension) Rules, 1992.
4.
The Pension / Family Pension of existing Pre-2006 Pensioners /
Family Pensioners shall be consolidated with effect from 01.01.2006 by
adding together –
132
i. Existing Pension / Family Pension by multiplying existing
Basic Pension / Basic Family Pension by a factor 1.86.
ii. Fitment weightage of 40% of the existing Basic Pension
/ Basic Family Pension.
iii. The amount so arrived at shall be regarded as
consolidated Pension / Family Pension w.e.f.
01.01.2006.
iv. Consolidated Pension / Family Pension so arrived
involving fraction of a rupee shall be rounded off to the
next higher rupee.
5.
Provided that the revised full pension of all Pre-2006 State
Government Pensioners relatable to the maximum period of qualifying
service shall in no case be less than 50% of the minimum of the Pay
Band plus the Grade Pay of the revised scale of pay w.e.f. 01.01.2006
for the post last held by the Pensioner on the date of retirement.
6.
Similarly, the Family Pension of all Pre-2006 Family Pensioners
shall not be less than 30% of the minimum Pay Band plus Grade Pay in
the revised scales of pay w.e.f 01.01.2006 for the post last held by the
Pensioner / deceased Government Servant.
7.
However, pension shall be suitably reduced prorata where the
pensioner has put in less than the maximum period of qualifying service
required for full pension as per the rule applicable to the Pensioner as
on the date of his / her superannuation / retirement. In no case, full
pension or proportionate reduced pension or the family pension
will be less than Rs.3,500/- per month. The Pensioner / Family
Pensioner shall apply to AG(A&E), Orissa for such revision of pension /
family pension in the form prescribed at Annexure-I.
8.
Since the consolidated pension shall be inclusive of commuted
portion of pension, if any, the commuted portion shall be deducted from
the said amount while making monthly disbursement. Besides, the exgratia relief granted in Finance Department O.M No. 56932/F, dated
28th November 1986 shall also be paid in addition to the consolidated
pension.
9.
The employed or re-employed Pensioners / Family Pensioners
are not getting TI on pension at present under the existing orders. In
their cases, the pay will be re-fixed w.e.f. 01.01.2006 in terms of Para-4
above with reference to consolidated pension becoming admissible to
them. Dearness Relief (TI) beyond 01.01.2006 will, however, not be
133
admissible to them during the period of employment / re-employment. In
other words, they will be entitled for pension / family pension in terms of
para-4 above.
10. The cases of State Government employees who have been
permanently absorbed in public sector undertakings / autonomous
bodies will be regulated as follows :(a) Pension :- Where the Government Servants on permanent
absorption in public sector undertakings / autonomous bodies continue
to draw pension separately from the Government, the pension of such
absorbed employees will be up dated in terms of these orders. In cases
where the Government Servants have drawn one time lump sum
terminal benefits equal to 100 percent of their pensions their cases will
not be covered by these orders.
(b) Family Pension :- In cases where, on permanent absorption
in public sector undertakings / autonomous bodies, the terms of
absorption permit grant of Family Pension under the OCS(Pension)
Rules, 1992, the Family Pension in their cases will be updated in
accordance with these orders.
11. Where the consolidated Pension / Family Pension in terms of
para-4(iii) above works out to an amount less than Rs.3500/-, the same
shall be stepped up to Rs.3500/- and to be regarded as Pension /
Family Pension w.e.f. 01.01.2006. In case of pensioners who are in
receipt of more than one pension, the floor ceiling of Rs.3500/shall apply to the total of all pensions taken together.
12. Additional Pension :- In addition to the Pension / Family Pension
calculated in para-4 above the quantum of pension/family pension
available to the old Pensioners / Family Pensioners shall be increased
w.e.f. 01.12.2008 at the rate indicated in the following table.
Age of Pensioners /
Family Pensioners
Additional quantum of
Pension / Family Pension
From 80 years to less than 85
years
20% of the basic pension / Family
Pension.
From 85 years to less than 90
years
30% of the basic pension/ Family
Pension.
From 90 years to less than 95
years
40% of the basic pension/Family
Pension.
From 95 years to less than 100
50% of the basic pension/ Family
134
years
Pension.
100 years or more
100 % of the basic pension/ Family
Pension.
The amount of additional pension shall be shown distinctly in the
Pension Payment Order. For example, in case where a Pensioner /
Family Pensioner is more than 80 years of age and his / her
consolidated Pension / Family Pension in terms of para 4 (i) and (ii)
above is Rs.10,000/- p.m. the pension shall be shown as –
(i) Basic Pension / Family Pension = Rs.10,000/- p.m.
(ii) Addl. Pension / Family Pension = Rs. 2,000/- p.m.
Similarly, Pension / Family Pension on his /her attaining the age of 85
years shall be shown as –
(i) Basic Pension / Family Pension = Rs.10,000/- p.m.
(ii) Addl. Pension / Family Pension = Rs. 3,000/- p.m.
In cases where the age of pensioner / family pensioner is not
available on the PPO, the same shall be obtained from the Pension
Issuing Authority (AG, Orissa) through the concerned Pension
Sanctioning Authority. Where the age of the Pensioner / Family
Pensioner is available but in whole years, the date of commencement of
additional pension shall take effect from the Ist day of July of that year.
If the age of the Pensioner / Family Pensioner falls in the middle
of the month, the same shall be reckoned from the 1st day of the said
month. For example, in case the Pensioner / Family Pensioner
completes 80 years of age on 27.03.2009, his age will be reckoned as
80 years w.e.f. 01.03.2009.
13. Dearness Relief shall also be admissible on the additional
pension / family pension available to older Pensioners / Family
Pensioners based on their age w.e.f 01.12.2008.
14. All Pension Disbursing Authorities including Public Sector Banks
handling disbursement of Pension / Family Pension to the State
Government pensioners are hereby authorized to pay Pension / Family
pension to the existing Pensioners / Family Pensioners at the
consolidated rates in terms of para-4 above without any further
authorization from the concerned Accounts Officers, Head of Office etc.
A table indicating the existing Basic Pension / Family Pension without
135
Dearness Pension and the corresponding revised consolidated Pension
/ Family Pension is enclosed as Annexure-II.
15. The consolidated pension / family pension as worked out in
accordance with the provisions of para-4 above shall be treated as final
basic pension w.e.f. 01.01.2006 and shall qualify for grant of dearness
relief to be sanctioned thereafter.
16. The fact of authorization of the revised rate of Pension/Family
Pension shall be recorded in both halves of Pension Payment Order
(PPO) under the dated signature of the authorized officer of the
concerned District Treasury / Special Treasury / Sub-Treasury / Public
Sector Banks. Pension Disbursing Authorities shall intimate the AG,
Orissa in a prescribed form as at Annexure-III about such revision for
necessary correction in the Pension Payment Order (PPO) Register
maintained at the level of AG, Orissa.
17. All Pensioners / Family Pensioners shall submit an application to
the concerned Pension Disbursing Authority including Public Sector
Banks for revision of pension / family pension in a prescribed form as at
Annexure-IV. Where in course of fixation of Pension / Family Pension,
any amount drawn or received as Basic Pension / Basic Family Pension
by the Pensioner / Family Pensioner under any circumstances is found
to be in excess of the amount payable to him / her under this Office
Memorandum, amount so drawn or received shall be recoverable from
such Pensioner / Family Pensioner from his / her pension and Dearness
Relief for which he / she shall submit an undertaking to the Pension
Disbursing Authority as specified in the same prescribed form.
18. Government have further decided that 40% of the arrear
Pension/Family Pension shall be paid in the year 2008-09 and
remaining 60% in the year 2009-10. However, the revised
consolidated Pension and Family Pension will be paid from the
month of December, 2008.
Sd/- R.N.Senapati
Principal Secretary to Government
136
ANNEXURE-I
As referred in para-4 of FD OM No.--------------/F., dt.------------FORM OF APPLICATION
To
The Accountant General (A&E),
Orissa, Bhubaneswar.
Sub:- Revision of Pension / Family Pension for Pre-2006
Pensioners / Family Pensioners in terms of Finance
Department Resolution No.------------/F. dt.-------Sir,
Kindly revise my Pension / Family Pension entitlement shown in
my PPO (Photo copy enclosed) in terms of the Finance Department
Resolution No.---------/F., dated ----------The requisite particulars are given below :1. Name of the Pensioner / Family Pensioner :
(In block letters)
2. Full Postal Address :
3. Type of Pension admissible :
4. Date of Birth :
5. Name of the Pensioner / deceased Govt.
servant in case of family pension :
6. Date of retirement / death of the Govt. employee :
7. Scale of Pay on the date of retirement (if available) :
8. Date of commencement of Pension / Family Pension :
9. Pension Payment Order (PPO) No. :
(Xerox copy attached)
10.Office / Department in which the Pensioner /
deceased Govt. servant served last and
the post held by him :
11.Name of the Pension Disbursing Authority :
I declare that the information furnished above are true and correct.
Signature/LTI of Pensioner/Family Pensioner
137
Annexure-II
Table Showing existing Basic Pension/Family Pension without Dearness Pension/Family Dearness Pension
(Column-1) and Revised Consolidated Pension/Family Pension (Column-2)
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
(1)
1275
1276
1277
1278
1279
1280
1281
1282
1283
1284
1285
1286
1287
1288
1289
1290
1291
1292
1293
1294
1295
1296
1297
1298
1299
1300
1301
1302
1303
1304
1305
1306
1307
1308
1309
1310
1311
1312
1313
1314
1315
1316
1317
1318
1319
1320
1321
1322
1323
1324
1325
1326
1327
1328
(2)
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
(1)
1329
1330
1331
1332
1333
1334
1335
1336
1337
1338
1339
1340
1341
1342
1343
1344
1345
1346
1347
1348
1349
1350
1351
1352
1353
1354
1355
1356
1357
1358
1359
1360
1361
1362
1363
1364
1365
1366
1367
1368
1369
1370
1371
1372
1373
1374
1375
1376
1377
1378
1379
1380
1381
1382
(2)
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
(1)
1383
1384
1385
1386
1387
1388
1389
1390
1391
1392
1393
1394
1395
1396
1397
1398
1399
1400
1401
1402
1403
1404
1405
1406
1407
1408
1409
1410
1411
1412
1413
1414
1415
1416
1417
1418
1419
1420
1421
1422
1423
1424
1425
1426
1427
1428
1429
1430
1431
1432
1433
1434
1435
1436
(2)
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
(1)
1437
1438
1439
1440
1441
1442
1443
1444
1445
1446
1447
1448
1449
1450
1451
1452
1453
1454
1455
1456
1457
1458
1459
1460
1461
1462
1463
1464
1465
1466
1467
1468
1469
1470
1471
1472
1473
1474
1475
1476
1477
1478
1479
1480
1481
1482
1483
1484
1485
1486
1487
1488
1489
1490
(2)
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
138
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
1491
1492
1493
1494
1495
1496
1497
1498
1499
1500
1501
1502
1503
1504
1505
1506
1507
1508
1509
1510
1511
1512
1513
1514
1515
1516
1517
1518
1519
1520
1521
1522
1523
1524
1525
1526
1527
1528
1529
1530
1531
1532
1533
1534
1535
1536
1537
1538
1539
1540
1541
1542
1543
1544
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
1545
1546
1547
1548
1549
1550
1551
1552
1553
1554
1555
1556
1557
1558
1559
1560
1561
1562
1563
1564
1565
1566
1567
1568
1569
1570
1571
1572
1573
1574
1575
1576
1577
1578
1579
1580
1581
1582
1583
1584
1585
1586
1587
1588
1589
1590
1591
1592
1593
1594
1595
1596
1597
1598
3500
3500
3500
3500
3501
3504
3506
3508
3510
3513
3515
3517
3519
3522
3524
3526
3528
3531
3533
3535
3537
3540
3542
3544
3546
3549
3551
3553
3555
3558
3560
3562
3565
3567
3569
3571
3574
3576
3578
3580
3583
3585
3587
3589
3592
3594
3596
3598
3601
3603
3605
3607
3610
3612
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
1599
1600
1601
1602
1603
1604
1605
1606
1607
1608
1609
1610
1611
1612
1613
1614
1615
1616
1617
1618
1619
1620
1621
1622
1623
1624
1625
1626
1627
1628
1629
1630
1631
1632
1633
1634
1635
1636
1637
1638
1639
1640
1641
1642
1643
1644
1645
1646
1647
1648
1649
1650
1651
1652
3614
3617
3619
3621
3623
3626
3628
3630
3632
3635
3637
3639
3641
3644
3646
3648
3650
3653
3655
3657
3659
3662
3664
3666
3668
3671
3673
3675
3678
3680
3682
3684
3687
3689
3691
3693
3696
3698
3700
3702
3705
3707
3709
3711
3714
3716
3718
3720
3723
3725
3727
3730
3732
3734
1653
1654
1655
1656
1657
1658
1659
1660
1661
1662
1663
1664
1665
1666
1667
1668
1669
1670
1671
1672
1673
1674
1675
1676
1677
1678
1679
1680
1681
1682
1683
1684
1685
1686
1687
1688
1689
1690
1691
1692
1693
1694
1695
1696
1697
1698
1699
1700
1701
1702
1703
1704
1705
1706
3736
3739
3741
3743
3745
3748
3750
3752
3754
3757
3759
3761
3763
3766
3768
3770
3772
3775
3777
3779
3781
3784
3786
3788
3791
3793
3795
3797
3800
3802
3804
3806
3809
3811
3813
3815
3818
3820
3822
3824
3827
3829
3831
3833
3836
3838
3840
3843
3845
3847
3849
3852
3854
3856
139
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
1707
1708
1709
1710
1711
1712
1713
1714
1715
1716
1717
1718
1719
1720
1721
1722
1723
1724
1725
1726
1727
1728
1729
1730
1731
1732
1733
1734
1735
1736
1737
1738
1739
1740
1741
1742
1743
1744
1745
1746
1747
1748
1749
1750
1751
1752
1753
1754
1755
1756
1757
1758
1759
1760
3858
3861
3863
3865
3867
3870
3872
3874
3876
3879
3881
3883
3885
3888
3890
3892
3894
3897
3899
3901
3904
3906
3908
3910
3913
3915
3917
3919
3922
3924
3926
3928
3931
3933
3935
3937
3940
3942
3944
3946
3949
3951
3953
3956
3958
3960
3962
3965
3967
3969
3971
3974
3976
3978
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
1761
1762
1763
1764
1765
1766
1767
1768
1769
1770
1771
1772
1773
1774
1775
1776
1777
1778
1779
1780
1781
1782
1783
1784
1785
1786
1787
1788
1789
1790
1791
1792
1793
1794
1795
1796
1797
1798
1799
1800
1801
1802
1803
1804
1805
1806
1807
1808
1809
1810
1811
1812
1813
1814
3980
3983
3985
3987
3989
3992
3994
3996
3998
4001
4003
4005
4007
4010
4012
4014
4017
4019
4021
4023
4026
4028
4030
4032
4035
4037
4039
4041
4044
4046
4048
4050
4053
4055
4057
4059
4062
4064
4066
4069
4071
4073
4075
4078
4080
4082
4084
4087
4089
4091
4093
4096
4098
4100
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
1815
1816
1817
1818
1819
1820
1821
1822
1823
1824
1825
1826
1827
1828
1829
1830
1831
1832
1833
1834
1835
1836
1837
1838
1839
1840
1841
1842
1843
1844
1845
1846
1847
1848
1849
1850
1851
1852
1853
1854
1855
1856
1857
1858
1859
1860
1861
1862
1863
1864
1865
1866
1867
1868
4102
4105
4107
4109
4111
4114
4116
4118
4120
4123
4125
4127
4130
4132
4134
4136
4139
4141
4143
4145
4148
4150
4152
4154
4157
4159
4161
4163
4166
4168
4170
4172
4175
4177
4179
4182
4184
4186
4188
4191
4193
4195
4197
4200
4202
4204
4206
4209
4211
4213
4215
4218
4220
4222
1869
1870
1871
1872
1873
1874
1875
1876
1877
1878
1879
1880
1881
1882
1883
1884
1885
1886
1887
1888
1889
1890
1891
1892
1893
1894
1895
1896
1897
1898
1899
1900
1901
1902
1903
1904
1905
1906
1907
1908
1909
1910
1911
1912
1913
1914
1915
1916
1917
1918
1919
1920
1921
1922
4224
4227
4229
4231
4233
4236
4238
4240
4243
4245
4247
4249
4252
4254
4256
4258
4261
4263
4265
4267
4270
4272
4274
4276
4279
4281
4283
4285
4288
4290
4292
4295
4297
4299
4301
4304
4306
4308
4310
4313
4315
4317
4319
4322
4324
4326
4328
4331
4333
4335
4337
4340
4342
4344
140
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
1923
1924
1925
1926
1927
1928
1929
1930
1931
1932
1933
1934
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
1946
1947
1948
1949
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
4346
4349
4351
4353
4356
4358
4360
4362
4365
4367
4369
4371
4374
4376
4378
4380
4383
4385
4387
4389
4392
4394
4396
4398
4401
4403
4405
4408
4410
4412
4414
4417
4419
4421
4423
4426
4428
4430
4432
4435
4437
4439
4441
4444
4446
4448
4450
4453
4455
4457
4459
4462
4464
4466
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
4469
4471
4473
4475
4478
4480
4482
4484
4487
4489
4491
4493
4496
4498
4500
4502
4505
4507
4509
4511
4514
4516
4518
4521
4523
4525
4527
4530
4532
4534
4536
4539
4541
4543
4545
4548
4550
4552
4554
4557
4559
4561
4563
4566
4568
4570
4572
4575
4577
4579
4582
4584
4586
4588
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
2050
2051
2052
2053
2054
2055
2056
2057
2058
2059
2060
2061
2062
2063
2064
2065
2066
2067
2068
2069
2070
2071
2072
2073
2074
2075
2076
2077
2078
2079
2080
2081
2082
2083
2084
4591
4593
4595
4597
4600
4602
4604
4606
4609
4611
4613
4615
4618
4620
4622
4624
4627
4629
4631
4634
4636
4638
4640
4643
4645
4647
4649
4652
4654
4656
4658
4661
4663
4665
4667
4670
4672
4674
4676
4679
4681
4683
4685
4688
4690
4692
4695
4697
4699
4701
4704
4706
4708
4710
2085
2086
2087
2088
2089
2090
2091
2092
2093
2094
2095
2096
2097
2098
2099
2100
2101
2102
2103
2104
2105
2106
2107
2108
2109
2110
2111
2112
2113
2114
2115
2116
2117
2118
2119
2120
2121
2122
2123
2124
2125
2126
2127
2128
2129
2130
2131
2132
2133
2134
2135
2136
2137
2138
4713
4715
4717
4719
4722
4724
4726
4728
4731
4733
4735
4737
4740
4742
4744
4747
4749
4751
4753
4756
4758
4760
4762
4765
4767
4769
4771
4774
4776
4778
4780
4783
4785
4787
4789
4792
4794
4796
4798
4801
4803
4805
4808
4810
4812
4814
4817
4819
4821
4823
4826
4828
4830
4832
141
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
2139
2140
2141
2142
2143
2144
2145
2146
2147
2148
2149
2150
2151
2152
2153
2154
2155
2156
2157
2158
2159
2160
2161
2162
2163
2164
2165
2166
2167
2168
2169
2170
2171
2172
2173
2174
2175
2176
2177
2178
2179
2180
2181
2182
2183
2184
2185
2186
2187
2188
2189
2190
2191
2192
4835
4837
4839
4841
4844
4846
4848
4850
4853
4855
4857
4860
4862
4864
4866
4869
4871
4873
4875
4878
4880
4882
4884
4887
4889
4891
4893
4896
4898
4900
4902
4905
4907
4909
4911
4914
4916
4918
4921
4923
4925
4927
4930
4932
4934
4936
4939
4941
4943
4945
4948
4950
4952
4954
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
2193
2194
2195
2196
2197
2198
2199
2200
2201
2202
2203
2204
2205
2206
2207
2208
2209
2210
2211
2212
2213
2214
2215
2216
2217
2218
2219
2220
2221
2222
2223
2224
2225
2226
2227
2228
2229
2230
2231
2232
2233
2234
2235
2236
2237
2238
2239
2240
2241
2242
2243
2244
2245
2246
4957
4959
4961
4963
4966
4968
4970
4973
4975
4977
4979
4982
4984
4986
4988
4991
4993
4995
4997
5000
5002
5004
5006
5009
5011
5013
5015
5018
5020
5022
5024
5027
5029
5031
5034
5036
5038
5040
5043
5045
5047
5049
5052
5054
5056
5058
5061
5063
5065
5067
5070
5072
5074
5076
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
2247
2248
2249
2250
2251
2252
2253
2254
2255
2256
2257
2258
2259
2260
2261
2262
2263
2264
2265
2266
2267
2268
2269
2270
2271
2272
2273
2274
2275
2276
2277
2278
2279
2280
2281
2282
2283
2284
2285
2286
2287
2288
2289
2290
2291
2292
2293
2294
2295
2296
2297
2298
2299
2300
5079
5081
5083
5086
5088
5090
5092
5095
5097
5099
5101
5104
5106
5108
5110
5113
5115
5117
5119
5122
5124
5126
5128
5131
5133
5135
5137
5140
5142
5144
5147
5149
5151
5153
5156
5158
5160
5162
5165
5167
5169
5171
5174
5176
5178
5180
5183
5185
5187
5189
5192
5194
5196
5199
2301
2302
2303
2304
2305
2306
2307
2308
2309
2310
2311
2312
2313
2314
2315
2316
2317
2318
2319
2320
2321
2322
2323
2324
2325
2326
2327
2328
2329
2330
2331
2332
2333
2334
2335
2336
2337
2338
2339
2340
2341
2342
2343
2344
2345
2346
2347
2348
2349
2350
2351
2352
2353
2354
5201
5203
5205
5208
5210
5212
5214
5217
5219
5221
5223
5226
5228
5230
5232
5235
5237
5239
5241
5244
5246
5248
5250
5253
5255
5257
5260
5262
5264
5266
5269
5271
5273
5275
5278
5280
5282
5284
5287
5289
5291
5293
5296
5298
5300
5302
5305
5307
5309
5312
5314
5316
5318
5321
142
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
2355
2356
2357
2358
2359
2360
2361
2362
2363
2364
2365
2366
2367
2368
2369
2370
2371
2372
2373
2374
2375
2376
2377
2378
2379
2380
2381
2382
2383
2384
2385
2386
2387
2388
2389
2390
2391
2392
2393
2394
2395
2396
2397
2398
2399
2400
2401
2402
2403
2404
2405
2406
2407
2408
5323
5325
5327
5330
5332
5334
5336
5339
5341
5343
5345
5348
5350
5352
5354
5357
5359
5361
5363
5366
5368
5370
5373
5375
5377
5379
5382
5384
5386
5388
5391
5393
5395
5397
5400
5402
5404
5406
5409
5411
5413
5415
5418
5420
5422
5425
5427
5429
5431
5434
5436
5438
5440
5443
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
2409
2410
2411
2412
2413
2414
2415
2416
2417
2418
2419
2420
2421
2422
2423
2424
2425
2426
2427
2428
2429
2430
2431
2432
2433
2434
2435
2436
2437
2438
2439
2440
2441
2442
2443
2444
2445
2446
2447
2448
2449
2450
2451
2452
2453
2454
2455
2456
2457
2458
2459
2460
2461
2462
5445
5447
5449
5452
5454
5456
5458
5461
5463
5465
5467
5470
5472
5474
5476
5479
5481
5483
5486
5488
5490
5492
5495
5497
5499
5501
5504
5506
5508
5510
5513
5515
5517
5519
5522
5524
5526
5528
5531
5533
5535
5538
5540
5542
5544
5547
5549
5551
5553
5556
5558
5560
5562
5565
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
2463
2464
2465
2466
2467
2468
2469
2470
2471
2472
2473
2474
2475
2476
2477
2478
2479
2480
2481
2482
2483
2484
2485
2486
2487
2488
2489
2490
2491
2492
2493
2494
2495
2496
2497
2498
2499
2500
2501
2502
2503
2504
2505
2506
2507
2508
2509
2510
2511
2512
2513
2514
2515
2516
5567
5569
5571
5574
5576
5578
5580
5583
5585
5587
5589
5592
5594
5596
5599
5601
5603
5605
5608
5610
5612
5614
5617
5619
5621
5623
5626
5628
5630
5632
5635
5637
5639
5641
5644
5646
5648
5651
5653
5655
5657
5660
5662
5664
5666
5669
5671
5673
5675
5678
5680
5682
5684
5687
2517
2518
2519
2520
2521
2522
2523
2524
2525
2526
2527
2528
2529
2530
2531
2532
2533
2534
2535
2536
2537
2538
2539
2540
2541
2542
2543
2544
2545
2546
2547
2548
2549
2550
2551
2552
2553
2554
2555
2556
2557
2558
2559
2560
2561
2562
2563
2564
2565
2566
2567
2568
2569
2570
5689
5691
5693
5696
5698
5700
5702
5705
5707
5709
5712
5714
5716
5718
5721
5723
5725
5727
5730
5732
5734
5736
5739
5741
5743
5745
5748
5750
5752
5754
5757
5759
5761
5764
5766
5768
5770
5773
5775
5777
5779
5782
5784
5786
5788
5791
5793
5795
5797
5800
5802
5804
5806
5809
143
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
2571
2572
2573
2574
2575
2576
2577
2578
2579
2580
2581
2582
2583
2584
2585
2586
2587
2588
2589
2590
2591
2592
2593
2594
2595
2596
2597
2598
2599
2600
2601
2602
2603
2604
2605
2606
2607
2608
2609
2610
2611
2612
2613
2614
2615
2616
2617
2618
2619
2620
2621
2622
2623
2624
5811
5813
5815
5818
5820
5822
5825
5827
5829
5831
5834
5836
5838
5840
5843
5845
5847
5849
5852
5854
5856
5858
5861
5863
5865
5867
5870
5872
5874
5877
5879
5881
5883
5886
5888
5890
5892
5895
5897
5899
5901
5904
5906
5908
5910
5913
5915
5917
5919
5922
5924
5926
5928
5931
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
2625
2626
2627
2628
2629
2630
2631
2632
2633
2634
2635
2636
2637
2638
2639
2640
2641
2642
2643
2644
2645
2646
2647
2648
2649
2650
2651
2652
2653
2654
2655
2656
2657
2658
2659
2660
2661
2662
2663
2664
2665
2666
2667
2668
2669
2670
2671
2672
2673
2674
2675
2676
2677
2678
5933
5935
5938
5940
5942
5944
5947
5949
5951
5953
5956
5958
5960
5962
5965
5967
5969
5971
5974
5976
5978
5980
5983
5985
5987
5990
5992
5994
5996
5999
6001
6003
6005
6008
6010
6012
6014
6017
6019
6021
6023
6026
6028
6030
6032
6035
6037
6039
6041
6044
6046
6048
6051
6053
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
2679
2680
2681
2682
2683
2684
2685
2686
2687
2688
2689
2690
2691
2692
2693
2694
2695
2696
2697
2698
2699
2700
2701
2702
2703
2704
2705
2706
2707
2708
2709
2710
2711
2712
2713
2714
2715
2716
2717
2718
2719
2720
2721
2722
2723
2724
2725
2726
2727
2728
2729
2730
2731
2732
6055
6057
6060
6062
6064
6066
6069
6071
6073
6075
6078
6080
6082
6084
6087
6089
6091
6093
6096
6098
6100
6103
6105
6107
6109
6112
6114
6116
6118
6121
6123
6125
6127
6130
6132
6134
6136
6139
6141
6143
6145
6148
6150
6152
6154
6157
6159
6161
6164
6166
6168
6170
6173
6175
2733
2734
2735
2736
2737
2738
2739
2740
2741
2742
2743
2744
2745
2746
2747
2748
2749
2750
2751
2752
2753
2754
2755
2756
2757
2758
2759
2760
2761
2762
2763
2764
2765
2766
2767
2768
2769
2770
2771
2772
2773
2774
2775
2776
2777
2778
2779
2780
2781
2782
2783
2784
2785
2786
6177
6179
6182
6184
6186
6188
6191
6193
6195
6197
6200
6202
6204
6206
6209
6211
6213
6216
6218
6220
6222
6225
6227
6229
6231
6234
6236
6238
6240
6243
6245
6247
6249
6252
6254
6256
6258
6261
6263
6265
6267
6270
6272
6274
6277
6279
6281
6283
6286
6288
6290
6292
6295
6297
144
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
2787
2788
2789
2790
2791
2792
2793
2794
2795
2796
2797
2798
2799
2800
2801
2802
2803
2804
2805
2806
2807
2808
2809
2810
2811
2812
2813
2814
2815
2816
2817
2818
2819
2820
2821
2822
2823
2824
2825
2826
2827
2828
2829
2830
2831
2832
2833
2834
2835
2836
2837
2838
2839
2840
6299
6301
6304
6306
6308
6310
6313
6315
6317
6319
6322
6324
6326
6329
6331
6333
6335
6338
6340
6342
6344
6347
6349
6351
6353
6356
6358
6360
6362
6365
6367
6369
6371
6374
6376
6378
6380
6383
6385
6387
6390
6392
6394
6396
6399
6401
6403
6405
6408
6410
6412
6414
6417
6419
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
2841
2842
2843
2844
2845
2846
2847
2848
2849
2850
2851
2852
2853
2854
2855
2856
2857
2858
2859
2860
2861
2862
2863
2864
2865
2866
2867
2868
2869
2870
2871
2872
2873
2874
2875
2876
2877
2878
2879
2880
2881
2882
2883
2884
2885
2886
2887
2888
2889
2890
2891
2892
2893
2894
6421
6423
6426
6428
6430
6432
6435
6437
6439
6442
6444
6446
6448
6451
6453
6455
6457
6460
6462
6464
6466
6469
6471
6473
6475
6478
6480
6482
6484
6487
6489
6491
6493
6496
6498
6500
6503
6505
6507
6509
6512
6514
6516
6518
6521
6523
6525
6527
6530
6532
6534
6536
6539
6541
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
2895
2896
2897
2898
2899
2900
2901
2902
2903
2904
2905
2906
2907
2908
2909
2910
2911
2912
2913
2914
2915
2916
2917
2918
2919
2920
2921
2922
2923
2924
2925
2926
2927
2928
2929
2930
2931
2932
2933
2934
2935
2936
2937
2938
2939
2940
2941
2942
2943
2944
2945
2946
2947
2948
6543
6545
6548
6550
6552
6555
6557
6559
6561
6564
6566
6568
6570
6573
6575
6577
6579
6582
6584
6586
6588
6591
6593
6595
6597
6600
6602
6604
6606
6609
6611
6613
6616
6618
6620
6622
6625
6627
6629
6631
6634
6636
6638
6640
6643
6645
6647
6649
6652
6654
6656
6658
6661
6663
2949
2950
2951
2952
2953
2954
2955
2956
2957
2958
2959
2960
2961
2962
2963
2964
2965
2966
2967
2968
2969
2970
2971
2972
2973
2974
2975
2976
2977
2978
2979
2980
2981
2982
2983
2984
2985
2986
2987
2988
2989
2990
2991
2992
2993
2994
2995
2996
2997
2998
2999
3000
3001
3002
6665
6668
6670
6672
6674
6677
6679
6681
6683
6686
6688
6690
6692
6695
6697
6699
6701
6704
6706
6708
6710
6713
6715
6717
6719
6722
6724
6726
6729
6731
6733
6735
6738
6740
6742
6744
6747
6749
6751
6753
6756
6758
6760
6762
6765
6767
6769
6771
6774
6776
6778
6781
6783
6785
145
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
3003
3004
3005
3006
3007
3008
3009
3010
3011
3012
3013
3014
3015
3016
3017
3018
3019
3020
3021
3022
3023
3024
3025
3026
3027
3028
3029
3030
3031
3032
3033
3034
3035
3036
3037
3038
3039
3040
3041
3042
3043
3044
3045
3046
3047
3048
3049
3050
3051
3052
3053
3054
3055
3056
6787
6790
6792
6794
6796
6799
6801
6803
6805
6808
6810
6812
6814
6817
6819
6821
6823
6826
6828
6830
6832
6835
6837
6839
6842
6844
6846
6848
6851
6853
6855
6857
6860
6862
6864
6866
6869
6871
6873
6875
6878
6880
6882
6884
6887
6889
6891
6894
6896
6898
6900
6903
6905
6907
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
3057
3058
3059
3060
3061
3062
3063
3064
3065
3066
3067
3068
3069
3070
3071
3072
3073
3074
3075
3076
3077
3078
3079
3080
3081
3082
3083
3084
3085
3086
3087
3088
3089
3090
3091
3092
3093
3094
3095
3096
3097
3098
3099
3100
3101
3102
3103
3104
3105
3106
3107
3108
3109
3110
6909
6912
6914
6916
6918
6921
6923
6925
6927
6930
6932
6934
6936
6939
6941
6943
6945
6948
6950
6952
6955
6957
6959
6961
6964
6966
6968
6970
6973
6975
6977
6979
6982
6984
6986
6988
6991
6993
6995
6997
7000
7002
7004
7007
7009
7011
7013
7016
7018
7020
7022
7025
7027
7029
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
3111
3112
3113
3114
3115
3116
3117
3118
3119
3120
3121
3122
3123
3124
3125
3126
3127
3128
3129
3130
3131
3132
3133
3134
3135
3136
3137
3138
3139
3140
3141
3142
3143
3144
3145
3146
3147
3148
3149
3150
3151
3152
3153
3154
3155
3156
3157
3158
3159
3160
3161
3162
3163
3164
7031
7034
7036
7038
7040
7043
7045
7047
7049
7052
7054
7056
7058
7061
7063
7065
7068
7070
7072
7074
7077
7079
7081
7083
7086
7088
7090
7092
7095
7097
7099
7101
7104
7106
7108
7110
7113
7115
7117
7120
7122
7124
7126
7129
7131
7133
7135
7138
7140
7142
7144
7147
7149
7151
3165
3166
3167
3168
3169
3170
3171
3172
3173
3174
3175
3176
3177
3178
3179
3180
3181
3182
3183
3184
3185
3186
3187
3188
3189
3190
3191
3192
3193
3194
3195
3196
3197
3198
3199
3200
3201
3202
3203
3204
3205
3206
3207
3208
3209
3210
3211
3212
3213
3214
3215
3216
3217
3218
7153
7156
7158
7160
7162
7165
7167
7169
7171
7174
7176
7178
7181
7183
7185
7187
7190
7192
7194
7196
7199
7201
7203
7205
7208
7210
7212
7214
7217
7219
7221
7223
7226
7228
7230
7233
7235
7237
7239
7242
7244
7246
7248
7251
7253
7255
7257
7260
7262
7264
7266
7269
7271
7273
146
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
3219
3220
3221
3222
3223
3224
3225
3226
3227
3228
3229
3230
3231
3232
3233
3234
3235
3236
3237
3238
3239
3240
3241
3242
3243
3244
3245
3246
3247
3248
3249
3250
3251
3252
3253
3254
3255
3256
3257
3258
3259
3260
3261
3262
3263
3264
3265
3266
3267
3268
3269
3270
3271
3272
7275
7278
7280
7282
7284
7287
7289
7291
7294
7296
7298
7300
7303
7305
7307
7309
7312
7314
7316
7318
7321
7323
7325
7327
7330
7332
7334
7336
7339
7341
7343
7346
7348
7350
7352
7355
7357
7359
7361
7364
7366
7368
7370
7373
7375
7377
7379
7382
7384
7386
7388
7391
7393
7395
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
3273
3274
3275
3276
3277
3278
3279
3280
3281
3282
3283
3284
3285
3286
3287
3288
3289
3290
3291
3292
3293
3294
3295
3296
3297
3298
3299
3300
3301
3302
3303
3304
3305
3306
3307
3308
3309
3310
3311
3312
3313
3314
3315
3316
3317
3318
3319
3320
3321
3322
3323
3324
3325
3326
7397
7400
7402
7404
7407
7409
7411
7413
7416
7418
7420
7422
7425
7427
7429
7431
7434
7436
7438
7440
7443
7445
7447
7449
7452
7454
7456
7459
7461
7463
7465
7468
7470
7472
7474
7477
7479
7481
7483
7486
7488
7490
7492
7495
7497
7499
7501
7504
7506
7508
7510
7513
7515
7517
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
3327
3328
3329
3330
3331
3332
3333
3334
3335
3336
3337
3338
3339
3340
3341
3342
3343
3344
3345
3346
3347
3348
3349
3350
3351
3352
3353
3354
3355
3356
3357
3358
3359
3360
3361
3362
3363
3364
3365
3366
3367
3368
3369
3370
3371
3372
3373
3374
3375
3376
3377
3378
3379
3380
7520
7522
7524
7526
7529
7531
7533
7535
7538
7540
7542
7544
7547
7549
7551
7553
7556
7558
7560
7562
7565
7567
7569
7572
7574
7576
7578
7581
7583
7585
7587
7590
7592
7594
7596
7599
7601
7603
7605
7608
7610
7612
7614
7617
7619
7621
7623
7626
7628
7630
7633
7635
7637
7639
3381
3382
3383
3384
3385
3386
3387
3388
3389
3390
3391
3392
3393
3394
3395
3396
3397
3398
3399
3400
3401
3402
3403
3404
3405
3406
3407
3408
3409
3410
3411
3412
3413
3414
3415
3416
3417
3418
3419
3420
3421
3422
3423
3424
3425
3426
3427
3428
3429
3430
3431
3432
3433
3434
7642
7644
7646
7648
7651
7653
7655
7657
7660
7662
7664
7666
7669
7671
7673
7675
7678
7680
7682
7685
7687
7689
7691
7694
7696
7698
7700
7703
7705
7707
7709
7712
7714
7716
7718
7721
7723
7725
7727
7730
7732
7734
7736
7739
7741
7743
7746
7748
7750
7752
7755
7757
7759
7761
147
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
3435
3436
3437
3438
3439
3440
3441
3442
3443
3444
3445
3446
3447
3448
3449
3450
3451
3452
3453
3454
3455
3456
3457
3458
3459
3460
3461
3462
3463
3464
3465
3466
3467
3468
3469
3470
3471
3472
3473
3474
3475
3476
3477
3478
3479
3480
3481
3482
3483
3484
3485
3486
3487
3488
7764
7766
7768
7770
7773
7775
7777
7779
7782
7784
7786
7788
7791
7793
7795
7798
7800
7802
7804
7807
7809
7811
7813
7816
7818
7820
7822
7825
7827
7829
7831
7834
7836
7838
7840
7843
7845
7847
7849
7852
7854
7856
7859
7861
7863
7865
7868
7870
7872
7874
7877
7879
7881
7883
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
3489
3490
3491
3492
3493
3494
3495
3496
3497
3498
3499
3500
3501
3502
3503
3504
3505
3506
3507
3508
3509
3510
3511
3512
3513
3514
3515
3516
3517
3518
3519
3520
3521
3522
3523
3524
3525
3526
3527
3528
3529
3530
3531
3532
3533
3534
3535
3536
3537
3538
3539
3540
3541
3542
7886
7888
7890
7892
7895
7897
7899
7901
7904
7906
7908
7911
7913
7915
7917
7920
7922
7924
7926
7929
7931
7933
7935
7938
7940
7942
7944
7947
7949
7951
7953
7956
7958
7960
7962
7965
7967
7969
7972
7974
7976
7978
7981
7983
7985
7987
7990
7992
7994
7996
7999
8001
8003
8005
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
3543
3544
3545
3546
3547
3548
3549
3550
3551
3552
3553
3554
3555
3556
3557
3558
3559
3560
3561
3562
3563
3564
3565
3566
3567
3568
3569
3570
3571
3572
3573
3574
3575
3576
3577
3578
3579
3580
3581
3582
3583
3584
3585
3586
3587
3588
3589
3590
3591
3592
3593
3594
3595
3596
8008
8010
8012
8014
8017
8019
8021
8024
8026
8028
8030
8033
8035
8037
8039
8042
8044
8046
8048
8051
8053
8055
8057
8060
8062
8064
8066
8069
8071
8073
8075
8078
8080
8082
8085
8087
8089
8091
8094
8096
8098
8100
8103
8105
8107
8109
8112
8114
8116
8118
8121
8123
8125
8127
3597
3598
3599
3600
3601
3602
3603
3604
3605
3606
3607
3608
3609
3610
3611
3612
3613
3614
3615
3616
3617
3618
3619
3620
3621
3622
3623
3624
3625
3626
3627
3628
3629
3630
3631
3632
3633
3634
3635
3636
3637
3638
3639
3640
3641
3642
3643
3644
3645
3646
3647
3648
3649
3650
8130
8132
8134
8137
8139
8141
8143
8146
8148
8150
8152
8155
8157
8159
8161
8164
8166
8168
8170
8173
8175
8177
8179
8182
8184
8186
8188
8191
8193
8195
8198
8200
8202
8204
8207
8209
8211
8213
8216
8218
8220
8222
8225
8227
8229
8231
8234
8236
8238
8240
8243
8245
8247
8250
148
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
3651
3652
3653
3654
3655
3656
3657
3658
3659
3660
3661
3662
3663
3664
3665
3666
3667
3668
3669
3670
3671
3672
3673
3674
3675
3676
3677
3678
3679
3680
3681
3682
3683
3684
3685
3686
3687
3688
3689
3690
3691
3692
3693
3694
3695
3696
3697
3698
3699
3700
3701
3702
3703
3704
8252
8254
8256
8259
8261
8263
8265
8268
8270
8272
8274
8277
8279
8281
8283
8286
8288
8290
8292
8295
8297
8299
8301
8304
8306
8308
8311
8313
8315
8317
8320
8322
8324
8326
8329
8331
8333
8335
8338
8340
8342
8344
8347
8349
8351
8353
8356
8358
8360
8363
8365
8367
8369
8372
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
3705
3706
3707
3708
3709
3710
3711
3712
3713
3714
3715
3716
3717
3718
3719
3720
3721
3722
3723
3724
3725
3726
3727
3728
3729
3730
3731
3732
3733
3734
3735
3736
3737
3738
3739
3740
3741
3742
3743
3744
3745
3746
3747
3748
3749
3750
3751
3752
3753
3754
3755
3756
3757
3758
8374
8376
8378
8381
8383
8385
8387
8390
8392
8394
8396
8399
8401
8403
8405
8408
8410
8412
8414
8417
8419
8421
8424
8426
8428
8430
8433
8435
8437
8439
8442
8444
8446
8448
8451
8453
8455
8457
8460
8462
8464
8466
8469
8471
8473
8476
8478
8480
8482
8485
8487
8489
8491
8494
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
3759
3760
3761
3762
3763
3764
3765
3766
3767
3768
3769
3770
3771
3772
3773
3774
3775
3776
3777
3778
3779
3780
3781
3782
3783
3784
3785
3786
3787
3788
3789
3790
3791
3792
3793
3794
3795
3796
3797
3798
3799
3800
3801
3802
3803
3804
3805
3806
3807
3808
3809
3810
3811
3812
8496
8498
8500
8503
8505
8507
8509
8512
8514
8516
8518
8521
8523
8525
8527
8530
8532
8534
8537
8539
8541
8543
8546
8548
8550
8552
8555
8557
8559
8561
8564
8566
8568
8570
8573
8575
8577
8579
8582
8584
8586
8589
8591
8593
8595
8598
8600
8602
8604
8607
8609
8611
8613
8616
3813
3814
3815
3816
3817
3818
3819
3820
3821
3822
3823
3824
3825
3826
3827
3828
3829
3830
3831
3832
3833
3834
3835
3836
3837
3838
3839
3840
3841
3842
3843
3844
3845
3846
3847
3848
3849
3850
3851
3852
3853
3854
3855
3856
3857
3858
3859
3860
3861
3862
3863
3864
3865
3866
8618
8620
8622
8625
8627
8629
8631
8634
8636
8638
8640
8643
8645
8647
8650
8652
8654
8656
8659
8661
8663
8665
8668
8670
8672
8674
8677
8679
8681
8683
8686
8688
8690
8692
8695
8697
8699
8702
8704
8706
8708
8711
8713
8715
8717
8720
8722
8724
8726
8729
8731
8733
8735
8738
149
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
3867
3868
3869
3870
3871
3872
3873
3874
3875
3876
3877
3878
3879
3880
3881
3882
3883
3884
3885
3886
3887
3888
3889
3890
3891
3892
3893
3894
3895
3896
3897
3898
3899
3900
3901
3902
3903
3904
3905
3906
3907
3908
3909
3910
3911
3912
3913
3914
3915
3916
3917
3918
3919
3920
8740
8742
8744
8747
8749
8751
8753
8756
8758
8760
8763
8765
8767
8769
8772
8774
8776
8778
8781
8783
8785
8787
8790
8792
8794
8796
8799
8801
8803
8805
8808
8810
8812
8815
8817
8819
8821
8824
8826
8828
8830
8833
8835
8837
8839
8842
8844
8846
8848
8851
8853
8855
8857
8860
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
3921
3922
3923
3924
3925
3926
3927
3928
3929
3930
3931
3932
3933
3934
3935
3936
3937
3938
3939
3940
3941
3942
3943
3944
3945
3946
3947
3948
3949
3950
3951
3952
3953
3954
3955
3956
3957
3958
3959
3960
3961
3962
3963
3964
3965
3966
3967
3968
3969
3970
3971
3972
3973
3974
8862
8864
8866
8869
8871
8873
8876
8878
8880
8882
8885
8887
8889
8891
8894
8896
8898
8900
8903
8905
8907
8909
8912
8914
8916
8918
8921
8923
8925
8928
8930
8932
8934
8937
8939
8941
8943
8946
8948
8950
8952
8955
8957
8959
8961
8964
8966
8968
8970
8973
8975
8977
8979
8982
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
3975
3976
3977
3978
3979
3980
3981
3982
3983
3984
3985
3986
3987
3988
3989
3990
3991
3992
3993
3994
3995
3996
3997
3998
3999
4000
4001
4002
4003
4004
4005
4006
4007
4008
4009
4010
4011
4012
4013
4014
4015
4016
4017
4018
4019
4020
4021
4022
4023
4024
4025
4026
4027
4028
8984
8986
8989
8991
8993
8995
8998
9000
9002
9004
9007
9009
9011
9013
9016
9018
9020
9022
9025
9027
9029
9031
9034
9036
9038
9041
9043
9045
9047
9050
9052
9054
9056
9059
9061
9063
9065
9068
9070
9072
9074
9077
9079
9081
9083
9086
9088
9090
9092
9095
9097
9099
9102
9104
4029
4030
4031
4032
4033
4034
4035
4036
4037
4038
4039
4040
4041
4042
4043
4044
4045
4046
4047
4048
4049
4050
4051
4052
4053
4054
4055
4056
4057
4058
4059
4060
4061
4062
4063
4064
4065
4066
4067
4068
4069
4070
4071
4072
4073
4074
4075
4076
4077
4078
4079
4080
4081
4082
9106
9108
9111
9113
9115
9117
9120
9122
9124
9126
9129
9131
9133
9135
9138
9140
9142
9144
9147
9149
9151
9154
9156
9158
9160
9163
9165
9167
9169
9172
9174
9176
9178
9181
9183
9185
9187
9190
9192
9194
9196
9199
9201
9203
9205
9208
9210
9212
9215
9217
9219
9221
9224
9226
150
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
4083
4084
4085
4086
4087
4088
4089
4090
4091
4092
4093
4094
4095
4096
4097
4098
4099
4100
4101
4102
4103
4104
4105
4106
4107
4108
4109
4110
4111
4112
4113
4114
4115
4116
4117
4118
4119
4120
4121
4122
4123
4124
4125
4126
4127
4128
4129
4130
4131
4132
4133
4134
4135
4136
9228
9230
9233
9235
9237
9239
9242
9244
9246
9248
9251
9253
9255
9257
9260
9262
9264
9267
9269
9271
9273
9276
9278
9280
9282
9285
9287
9289
9291
9294
9296
9298
9300
9303
9305
9307
9309
9312
9314
9316
9318
9321
9323
9325
9328
9330
9332
9334
9337
9339
9341
9343
9346
9348
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
4137
4138
4139
4140
4141
4142
4143
4144
4145
4146
4147
4148
4149
4150
4151
4152
4153
4154
4155
4156
4157
4158
4159
4160
4161
4162
4163
4164
4165
4166
4167
4168
4169
4170
4171
4172
4173
4174
4175
4176
4177
4178
4179
4180
4181
4182
4183
4184
4185
4186
4187
4188
4189
4190
9350
9352
9355
9357
9359
9361
9364
9366
9368
9370
9373
9375
9377
9380
9382
9384
9386
9389
9391
9393
9395
9398
9400
9402
9404
9407
9409
9411
9413
9416
9418
9420
9422
9425
9427
9429
9431
9434
9436
9438
9441
9443
9445
9447
9450
9452
9454
9456
9459
9461
9463
9465
9468
9470
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
4191
4192
4193
4194
4195
4196
4197
4198
4199
4200
4201
4202
4203
4204
4205
4206
4207
4208
4209
4210
4211
4212
4213
4214
4215
4216
4217
4218
4219
4220
4221
4222
4223
4224
4225
4226
4227
4228
4229
4230
4231
4232
4233
4234
4235
4236
4237
4238
4239
4240
4241
4242
4243
4244
9472
9474
9477
9479
9481
9483
9486
9488
9490
9493
9495
9497
9499
9502
9504
9506
9508
9511
9513
9515
9517
9520
9522
9524
9526
9529
9531
9533
9535
9538
9540
9542
9544
9547
9549
9551
9554
9556
9558
9560
9563
9565
9567
9569
9572
9574
9576
9578
9581
9583
9585
9587
9590
9592
4245
4246
4247
4248
4249
4250
4251
4252
4253
4254
4255
4256
4257
4258
4259
4260
4261
4262
4263
4264
4265
4266
4267
4268
4269
4270
4271
4272
4273
4274
4275
4276
4277
4278
4279
4280
4281
4282
4283
4284
4285
4286
4287
4288
4289
4290
4291
4292
4293
4294
4295
4296
4297
4298
9594
9596
9599
9601
9603
9606
9608
9610
9612
9615
9617
9619
9621
9624
9626
9628
9630
9633
9635
9637
9639
9642
9644
9646
9648
9651
9653
9655
9657
9660
9662
9664
9667
9669
9671
9673
9676
9678
9680
9682
9685
9687
9689
9691
9694
9696
9698
9700
9703
9705
9707
9709
9712
9714
151
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
4299
4300
4301
4302
4303
4304
4305
4306
4307
4308
4309
4310
4311
4312
4313
4314
4315
4316
4317
4318
4319
4320
4321
4322
4323
4324
4325
4326
4327
4328
4329
4330
4331
4332
4333
4334
4335
4336
4337
4338
4339
4340
4341
4342
4343
4344
4345
4346
4347
4348
4349
4350
4351
4352
9716
9719
9721
9723
9725
9728
9730
9732
9734
9737
9739
9741
9743
9746
9748
9750
9752
9755
9757
9759
9761
9764
9766
9768
9770
9773
9775
9777
9780
9782
9784
9786
9789
9791
9793
9795
9798
9800
9802
9804
9807
9809
9811
9813
9816
9818
9820
9822
9825
9827
9829
9832
9834
9836
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
4353
4354
4355
4356
4357
4358
4359
4360
4361
4362
4363
4364
4365
4366
4367
4368
4369
4370
4371
4372
4373
4374
4375
4376
4377
4378
4379
4380
4381
4382
4383
4384
4385
4386
4387
4388
4389
4390
4391
4392
4393
4394
4395
4396
4397
4398
4399
4400
4401
4402
4403
4404
4405
4406
9838
9841
9843
9845
9847
9850
9852
9854
9856
9859
9861
9863
9865
9868
9870
9872
9874
9877
9879
9881
9883
9886
9888
9890
9893
9895
9897
9899
9902
9904
9906
9908
9911
9913
9915
9917
9920
9922
9924
9926
9929
9931
9933
9935
9938
9940
9942
9945
9947
9949
9951
9954
9956
9958
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
4407
4408
4409
4410
4411
4412
4413
4414
4415
4416
4417
4418
4419
4420
4421
4422
4423
4424
4425
4426
4427
4428
4429
4430
4431
4432
4433
4434
4435
4436
4437
4438
4439
4440
4441
4442
4443
4444
4445
4446
4447
4448
4449
4450
4451
4452
4453
4454
4455
4456
4457
4458
4459
4460
9960
9963
9965
9967
9969
9972
9974
9976
9978
9981
9983
9985
9987
9990
9992
9994
9996
9999
10001
10003
10006
10008
10010
10012
10015
10017
10019
10021
10024
10026
10028
10030
10033
10035
10037
10039
10042
10044
10046
10048
10051
10053
10055
10058
10060
10062
10064
10067
10069
10071
10073
10076
10078
10080
4461
4462
4463
4464
4465
4466
4467
4468
4469
4470
4471
4472
4473
4474
4475
4476
4477
4478
4479
4480
4481
4482
4483
4484
4485
4486
4487
4488
4489
4490
4491
4492
4493
4494
4495
4496
4497
4498
4499
4500
4501
4502
4503
4504
4505
4506
4507
4508
4509
4510
4511
4512
4513
4514
10082
10085
10087
10089
10091
10094
10096
10098
10100
10103
10105
10107
10109
10112
10114
10116
10119
10121
10123
10125
10128
10130
10132
10134
10137
10139
10141
10143
10146
10148
10150
10152
10155
10157
10159
10161
10164
10166
10168
10171
10173
10175
10177
10180
10182
10184
10186
10189
10191
10193
10195
10198
10200
10202
152
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
4515
4516
4517
4518
4519
4520
4521
4522
4523
4524
4525
4526
4527
4528
4529
4530
4531
4532
4533
4534
4535
4536
4537
4538
4539
4540
4541
4542
4543
4544
4545
4546
4547
4548
4549
4550
4551
4552
4553
4554
4555
4556
4557
4558
4559
4560
4561
4562
4563
4564
4565
4566
4567
4568
10204
10207
10209
10211
10213
10216
10218
10220
10222
10225
10227
10229
10232
10234
10236
10238
10241
10243
10245
10247
10250
10252
10254
10256
10259
10261
10263
10265
10268
10270
10272
10274
10277
10279
10281
10284
10286
10288
10290
10293
10295
10297
10299
10302
10304
10306
10308
10311
10313
10315
10317
10320
10322
10324
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
4569
4570
4571
4572
4573
4574
4575
4576
4577
4578
4579
4580
4581
4582
4583
4584
4585
4586
4587
4588
4589
4590
4591
4592
4593
4594
4595
4596
4597
4598
4599
4600
4601
4602
4603
4604
4605
4606
4607
4608
4609
4610
4611
4612
4613
4614
4615
4616
4617
4618
4619
4620
4621
4622
10326
10329
10331
10333
10335
10338
10340
10342
10345
10347
10349
10351
10354
10356
10358
10360
10363
10365
10367
10369
10372
10374
10376
10378
10381
10383
10385
10387
10390
10392
10394
10397
10399
10401
10403
10406
10408
10410
10412
10415
10417
10419
10421
10424
10426
10428
10430
10433
10435
10437
10439
10442
10444
10446
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
4623
4624
4625
4626
4627
4628
4629
4630
4631
4632
4633
4634
4635
4636
4637
4638
4639
4640
4641
4642
4643
4644
4645
4646
4647
4648
4649
4650
4651
4652
4653
4654
4655
4656
4657
4658
4659
4660
4661
4662
4663
4664
4665
4666
4667
4668
4669
4670
4671
4672
4673
4674
4675
4676
10448
10451
10453
10455
10458
10460
10462
10464
10467
10469
10471
10473
10476
10478
10480
10482
10485
10487
10489
10491
10494
10496
10498
10500
10503
10505
10507
10510
10512
10514
10516
10519
10521
10523
10525
10528
10530
10532
10534
10537
10539
10541
10543
10546
10548
10550
10552
10555
10557
10559
10561
10564
10566
10568
4677
4678
4679
4680
4681
4682
4683
4684
4685
4686
4687
4688
4689
4690
4691
4692
4693
4694
4695
4696
4697
4698
4699
4700
4701
4702
4703
4704
4705
4706
4707
4708
4709
4710
4711
4712
4713
4714
4715
4716
4717
4718
4719
4720
4721
4722
4723
4724
4725
4726
4727
4728
4729
4730
10571
10573
10575
10577
10580
10582
10584
10586
10589
10591
10593
10595
10598
10600
10602
10604
10607
10609
10611
10613
10616
10618
10620
10623
10625
10627
10629
10632
10634
10636
10638
10641
10643
10645
10647
10650
10652
10654
10656
10659
10661
10663
10665
10668
10670
10672
10674
10677
10679
10681
10684
10686
10688
10690
153
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
4731
4732
4733
4734
4735
4736
4737
4738
4739
4740
4741
4742
4743
4744
4745
4746
4747
4748
4749
4750
4751
4752
4753
4754
4755
4756
4757
4758
4759
4760
4761
4762
4763
4764
4765
4766
4767
4768
4769
4770
4771
4772
4773
4774
4775
4776
4777
4778
4779
4780
4781
4782
4783
4784
10693
10695
10697
10699
10702
10704
10706
10708
10711
10713
10715
10717
10720
10722
10724
10726
10729
10731
10733
10736
10738
10740
10742
10745
10747
10749
10751
10754
10756
10758
10760
10763
10765
10767
10769
10772
10774
10776
10778
10781
10783
10785
10787
10790
10792
10794
10797
10799
10801
10803
10806
10808
10810
10812
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
4785
4786
4787
4788
4789
4790
4791
4792
4793
4794
4795
4796
4797
4798
4799
4800
4801
4802
4803
4804
4805
4806
4807
4808
4809
4810
4811
4812
4813
4814
4815
4816
4817
4818
4819
4820
4821
4822
4823
4824
4825
4826
4827
4828
4829
4830
4831
4832
4833
4834
4835
4836
4837
4838
10815
10817
10819
10821
10824
10826
10828
10830
10833
10835
10837
10839
10842
10844
10846
10849
10851
10853
10855
10858
10860
10862
10864
10867
10869
10871
10873
10876
10878
10880
10882
10885
10887
10889
10891
10894
10896
10898
10900
10903
10905
10907
10910
10912
10914
10916
10919
10921
10923
10925
10928
10930
10932
10934
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
4839
4840
4841
4842
4843
4844
4845
4846
4847
4848
4849
4850
4851
4852
4853
4854
4855
4856
4857
4858
4859
4860
4861
4862
4863
4864
4865
4866
4867
4868
4869
4870
4871
4872
4873
4874
4875
4876
4877
4878
4879
4880
4881
4882
4883
4884
4885
4886
4887
4888
4889
4890
4891
4892
10937
10939
10941
10943
10946
10948
10950
10952
10955
10957
10959
10962
10964
10966
10968
10971
10973
10975
10977
10980
10982
10984
10986
10989
10991
10993
10995
10998
11000
11002
11004
11007
11009
11011
11013
11016
11018
11020
11023
11025
11027
11029
11032
11034
11036
11038
11041
11043
11045
11047
11050
11052
11054
11056
4893
4894
4895
4896
4897
4898
4899
4900
4901
4902
4903
4904
4905
4906
4907
4908
4909
4910
4911
4912
4913
4914
4915
4916
4917
4918
4919
4920
4921
4922
4923
4924
4925
4926
4927
4928
4929
4930
4931
4932
4933
4934
4935
4936
4937
4938
4939
4940
4941
4942
4943
4944
4945
4946
11059
11061
11063
11065
11068
11070
11072
11075
11077
11079
11081
11084
11086
11088
11090
11093
11095
11097
11099
11102
11104
11106
11108
11111
11113
11115
11117
11120
11122
11124
11126
11129
11131
11133
11136
11138
11140
11142
11145
11147
11149
11151
11154
11156
11158
11160
11163
11165
11167
11169
11172
11174
11176
11178
154
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
4947
4948
4949
4950
4951
4952
4953
4954
4955
4956
4957
4958
4959
4960
4961
4962
4963
4964
4965
4966
4967
4968
4969
4970
4971
4972
4973
4974
4975
4976
4977
4978
4979
4980
4981
4982
4983
4984
4985
4986
4987
4988
4989
4990
4991
4992
4993
4994
4995
4996
4997
4998
4999
5000
11181
11183
11185
11188
11190
11192
11194
11197
11199
11201
11203
11206
11208
11210
11212
11215
11217
11219
11221
11224
11226
11228
11230
11233
11235
11237
11239
11242
11244
11246
11249
11251
11253
11255
11258
11260
11262
11264
11267
11269
11271
11273
11276
11278
11280
11282
11285
11287
11289
11291
11294
11296
11298
11301
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
5001
5002
5003
5004
5005
5006
5007
5008
5009
5010
5011
5012
5013
5014
5015
5016
5017
5018
5019
5020
5021
5022
5023
5024
5025
5026
5027
5028
5029
5030
5031
5032
5033
5034
5035
5036
5037
5038
5039
5040
5041
5042
5043
5044
5045
5046
5047
5048
5049
5050
5051
5052
5053
5054
11303
11305
11307
11310
11312
11314
11316
11319
11321
11323
11325
11328
11330
11332
11334
11337
11339
11341
11343
11346
11348
11350
11352
11355
11357
11359
11362
11364
11366
11368
11371
11373
11375
11377
11380
11382
11384
11386
11389
11391
11393
11395
11398
11400
11402
11404
11407
11409
11411
11414
11416
11418
11420
11423
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
5055
5056
5057
5058
5059
5060
5061
5062
5063
5064
5065
5066
5067
5068
5069
5070
5071
5072
5073
5074
5075
5076
5077
5078
5079
5080
5081
5082
5083
5084
5085
5086
5087
5088
5089
5090
5091
5092
5093
5094
5095
5096
5097
5098
5099
5100
5101
5102
5103
5104
5105
5106
5107
5108
11425
11427
11429
11432
11434
11436
11438
11441
11443
11445
11447
11450
11452
11454
11456
11459
11461
11463
11465
11468
11470
11472
11475
11477
11479
11481
11484
11486
11488
11490
11493
11495
11497
11499
11502
11504
11506
11508
11511
11513
11515
11517
11520
11522
11524
11527
11529
11531
11533
11536
11538
11540
11542
11545
5109
5110
5111
5112
5113
5114
5115
5116
5117
5118
5119
5120
5121
5122
5123
5124
5125
5126
5127
5128
5129
5130
5131
5132
5133
5134
5135
5136
5137
5138
5139
5140
5141
5142
5143
5144
5145
5146
5147
5148
5149
5150
5151
5152
5153
5154
5155
5156
5157
5158
5159
5160
5161
5162
11547
11549
11551
11554
11556
11558
11560
11563
11565
11567
11569
11572
11574
11576
11578
11581
11583
11585
11588
11590
11592
11594
11597
11599
11601
11603
11606
11608
11610
11612
11615
11617
11619
11621
11624
11626
11628
11630
11633
11635
11637
11640
11642
11644
11646
11649
11651
11653
11655
11658
11660
11662
11664
11667
155
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
5163
5164
5165
5166
5167
5168
5169
5170
5171
5172
5173
5174
5175
5176
5177
5178
5179
5180
5181
5182
5183
5184
5185
5186
5187
5188
5189
5190
5191
5192
5193
5194
5195
5196
5197
5198
5199
5200
5201
5202
5203
5204
5205
5206
5207
5208
5209
5210
5211
5212
5213
5214
5215
5216
11669
11671
11673
11676
11678
11680
11682
11685
11687
11689
11691
11694
11696
11698
11701
11703
11705
11707
11710
11712
11714
11716
11719
11721
11723
11725
11728
11730
11732
11734
11737
11739
11741
11743
11746
11748
11750
11753
11755
11757
11759
11762
11764
11766
11768
11771
11773
11775
11777
11780
11782
11784
11786
11789
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
5217
5218
5219
5220
5221
5222
5223
5224
5225
5226
5227
5228
5229
5230
5231
5232
5233
5234
5235
5236
5237
5238
5239
5240
5241
5242
5243
5244
5245
5246
5247
5248
5249
5250
5251
5252
5253
5254
5255
5256
5257
5258
5259
5260
5261
5262
5263
5264
5265
5266
5267
5268
5269
5270
11791
11793
11795
11798
11800
11802
11804
11807
11809
11811
11814
11816
11818
11820
11823
11825
11827
11829
11832
11834
11836
11838
11841
11843
11845
11847
11850
11852
11854
11856
11859
11861
11863
11866
11868
11870
11872
11875
11877
11879
11881
11884
11886
11888
11890
11893
11895
11897
11899
11902
11904
11906
11908
11911
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
5271
5272
5273
5274
5275
5276
5277
5278
5279
5280
5281
5282
5283
5284
5285
5286
5287
5288
5289
5290
5291
5292
5293
5294
5295
5296
5297
5298
5299
5300
5301
5302
5303
5304
5305
5306
5307
5308
5309
5310
5311
5312
5313
5314
5315
5316
5317
5318
5319
5320
5321
5322
5323
5324
11913
11915
11917
11920
11922
11924
11927
11929
11931
11933
11936
11938
11940
11942
11945
11947
11949
11951
11954
11956
11958
11960
11963
11965
11967
11969
11972
11974
11976
11979
11981
11983
11985
11988
11990
11992
11994
11997
11999
12001
12003
12006
12008
12010
12012
12015
12017
12019
12021
12024
12026
12028
12030
12033
5325
5326
5327
5328
5329
5330
5331
5332
5333
5334
5335
5336
5337
5338
5339
5340
5341
5342
5343
5344
5345
5346
5347
5348
5349
5350
5351
5352
5353
5354
5355
5356
5357
5358
5359
5360
5361
5362
5363
5364
5365
5366
5367
5368
5369
5370
5371
5372
5373
5374
5375
5376
5377
5378
12035
12037
12040
12042
12044
12046
12049
12051
12053
12055
12058
12060
12062
12064
12067
12069
12071
12073
12076
12078
12080
12082
12085
12087
12089
12092
12094
12096
12098
12101
12103
12105
12107
12110
12112
12114
12116
12119
12121
12123
12125
12128
12130
12132
12134
12137
12139
12141
12143
12146
12148
12150
12153
12155
156
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
5379
5380
5381
5382
5383
5384
5385
5386
5387
5388
5389
5390
5391
5392
5393
5394
5395
5396
5397
5398
5399
5400
5401
5402
5403
5404
5405
5406
5407
5408
5409
5410
5411
5412
5413
5414
5415
5416
5417
5418
5419
5420
5421
5422
5423
5424
5425
5426
5427
5428
5429
5430
5431
5432
12157
12159
12162
12164
12166
12168
12171
12173
12175
12177
12180
12182
12184
12186
12189
12191
12193
12195
12198
12200
12202
12205
12207
12209
12211
12214
12216
12218
12220
12223
12225
12227
12229
12232
12234
12236
12238
12241
12243
12245
12247
12250
12252
12254
12256
12259
12261
12263
12266
12268
12270
12272
12275
12277
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
5433
5434
5435
5436
5437
5438
5439
5440
5441
5442
5443
5444
5445
5446
5447
5448
5449
5450
5451
5452
5453
5454
5455
5456
5457
5458
5459
5460
5461
5462
5463
5464
5465
5466
5467
5468
5469
5470
5471
5472
5473
5474
5475
5476
5477
5478
5479
5480
5481
5482
5483
5484
5485
5486
12279
12281
12284
12286
12288
12290
12293
12295
12297
12299
12302
12304
12306
12308
12311
12313
12315
12318
12320
12322
12324
12327
12329
12331
12333
12336
12338
12340
12342
12345
12347
12349
12351
12354
12356
12358
12360
12363
12365
12367
12369
12372
12374
12376
12379
12381
12383
12385
12388
12390
12392
12394
12397
12399
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
5487
5488
5489
5490
5491
5492
5493
5494
5495
5496
5497
5498
5499
5500
5501
5502
5503
5504
5505
5506
5507
5508
5509
5510
5511
5512
5513
5514
5515
5516
5517
5518
5519
5520
5521
5522
5523
5524
5525
5526
5527
5528
5529
5530
5531
5532
5533
5534
5535
5536
5537
5538
5539
5540
12401
12403
12406
12408
12410
12412
12415
12417
12419
12421
12424
12426
12428
12431
12433
12435
12437
12440
12442
12444
12446
12449
12451
12453
12455
12458
12460
12462
12464
12467
12469
12471
12473
12476
12478
12480
12482
12485
12487
12489
12492
12494
12496
12498
12501
12503
12505
12507
12510
12512
12514
12516
12519
12521
5541
5542
5543
5544
5545
5546
5547
5548
5549
5550
5551
5552
5553
5554
5555
5556
5557
5558
5559
5560
5561
5562
5563
5564
5565
5566
5567
5568
5569
5570
5571
5572
5573
5574
5575
5576
5577
5578
5579
5580
5581
5582
5583
5584
5585
5586
5587
5588
5589
5590
5591
5592
5593
5594
12523
12525
12528
12530
12532
12534
12537
12539
12541
12544
12546
12548
12550
12553
12555
12557
12559
12562
12564
12566
12568
12571
12573
12575
12577
12580
12582
12584
12586
12589
12591
12593
12595
12598
12600
12602
12605
12607
12609
12611
12614
12616
12618
12620
12623
12625
12627
12629
12632
12634
12636
12638
12641
12643
157
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
5595
5596
5597
5598
5599
5600
5601
5602
5603
5604
5605
5606
5607
5608
5609
5610
5611
5612
5613
5614
5615
5616
5617
5618
5619
5620
5621
5622
5623
5624
5625
5626
5627
5628
5629
5630
5631
5632
5633
5634
5635
5636
5637
5638
5639
5640
5641
5642
5643
5644
5645
5646
5647
5648
12645
12647
12650
12652
12654
12657
12659
12661
12663
12666
12668
12670
12672
12675
12677
12679
12681
12684
12686
12688
12690
12693
12695
12697
12699
12702
12704
12706
12708
12711
12713
12715
12718
12720
12722
12724
12727
12729
12731
12733
12736
12738
12740
12742
12745
12747
12749
12751
12754
12756
12758
12760
12763
12765
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
5649
5650
5651
5652
5653
5654
5655
5656
5657
5658
5659
5660
5661
5662
5663
5664
5665
5666
5667
5668
5669
5670
5671
5672
5673
5674
5675
5676
5677
5678
5679
5680
5681
5682
5683
5684
5685
5686
5687
5688
5689
5690
5691
5692
5693
5694
5695
5696
5697
5698
5699
5700
5701
5702
12767
12770
12772
12774
12776
12779
12781
12783
12785
12788
12790
12792
12794
12797
12799
12801
12803
12806
12808
12810
12812
12815
12817
12819
12821
12824
12826
12828
12831
12833
12835
12837
12840
12842
12844
12846
12849
12851
12853
12855
12858
12860
12862
12864
12867
12869
12871
12873
12876
12878
12880
12883
12885
12887
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
5703
5704
5705
5706
5707
5708
5709
5710
5711
5712
5713
5714
5715
5716
5717
5718
5719
5720
5721
5722
5723
5724
5725
5726
5727
5728
5729
5730
5731
5732
5733
5734
5735
5736
5737
5738
5739
5740
5741
5742
5743
5744
5745
5746
5747
5748
5749
5750
5751
5752
5753
5754
5755
5756
12889
12892
12894
12896
12898
12901
12903
12905
12907
12910
12912
12914
12916
12919
12921
12923
12925
12928
12930
12932
12934
12937
12939
12941
12944
12946
12948
12950
12953
12955
12957
12959
12962
12964
12966
12968
12971
12973
12975
12977
12980
12982
12984
12986
12989
12991
12993
12996
12998
13000
13002
13005
13007
13009
5757
5758
5759
5760
5761
5762
5763
5764
5765
5766
5767
5768
5769
5770
5771
5772
5773
5774
5775
5776
5777
5778
5779
5780
5781
5782
5783
5784
5785
5786
5787
5788
5789
5790
5791
5792
5793
5794
5795
5796
5797
5798
5799
5800
5801
5802
5803
5804
5805
5806
5807
5808
5809
5810
13011
13014
13016
13018
13020
13023
13025
13027
13029
13032
13034
13036
13038
13041
13043
13045
13047
13050
13052
13054
13057
13059
13061
13063
13066
13068
13070
13072
13075
13077
13079
13081
13084
13086
13088
13090
13093
13095
13097
13099
13102
13104
13106
13109
13111
13113
13115
13118
13120
13122
13124
13127
13129
13131
158
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
5811
5812
5813
5814
5815
5816
5817
5818
5819
5820
5821
5822
5823
5824
5825
5826
5827
5828
5829
5830
5831
5832
5833
5834
5835
5836
5837
5838
5839
5840
5841
5842
5843
5844
5845
5846
5847
5848
5849
5850
5851
5852
5853
5854
5855
5856
5857
5858
5859
5860
5861
5862
5863
5864
13133
13136
13138
13140
13142
13145
13147
13149
13151
13154
13156
13158
13160
13163
13165
13167
13170
13172
13174
13176
13179
13181
13183
13185
13188
13190
13192
13194
13197
13199
13201
13203
13206
13208
13210
13212
13215
13217
13219
13222
13224
13226
13228
13231
13233
13235
13237
13240
13242
13244
13246
13249
13251
13253
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
5865
5866
5867
5868
5869
5870
5871
5872
5873
5874
5875
5876
5877
5878
5879
5880
5881
5882
5883
5884
5885
5886
5887
5888
5889
5890
5891
5892
5893
5894
5895
5896
5897
5898
5899
5900
5901
5902
5903
5904
5905
5906
5907
5908
5909
5910
5911
5912
5913
5914
5915
5916
5917
5918
13255
13258
13260
13262
13264
13267
13269
13271
13273
13276
13278
13280
13283
13285
13287
13289
13292
13294
13296
13298
13301
13303
13305
13307
13310
13312
13314
13316
13319
13321
13323
13325
13328
13330
13332
13335
13337
13339
13341
13344
13346
13348
13350
13353
13355
13357
13359
13362
13364
13366
13368
13371
13373
13375
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
5919
5920
5921
5922
5923
5924
5925
5926
5927
5928
5929
5930
5931
5932
5933
5934
5935
5936
5937
5938
5939
5940
5941
5942
5943
5944
5945
5946
5947
5948
5949
5950
5951
5952
5953
5954
5955
5956
5957
5958
5959
5960
5961
5962
5963
5964
5965
5966
5967
5968
5969
5970
5971
5972
13377
13380
13382
13384
13386
13389
13391
13393
13396
13398
13400
13402
13405
13407
13409
13411
13414
13416
13418
13420
13423
13425
13427
13429
13432
13434
13436
13438
13441
13443
13445
13448
13450
13452
13454
13457
13459
13461
13463
13466
13468
13470
13472
13475
13477
13479
13481
13484
13486
13488
13490
13493
13495
13497
5973
5974
5975
5976
5977
5978
5979
5980
5981
5982
5983
5984
5985
5986
5987
5988
5989
5990
5991
5992
5993
5994
5995
5996
5997
5998
5999
6000
6001
6002
6003
6004
6005
6006
6007
6008
6009
6010
6011
6012
6013
6014
6015
6016
6017
6018
6019
6020
6021
6022
6023
6024
6025
6026
13499
13502
13504
13506
13509
13511
13513
13515
13518
13520
13522
13524
13527
13529
13531
13533
13536
13538
13540
13542
13545
13547
13549
13551
13554
13556
13558
13561
13563
13565
13567
13570
13572
13574
13576
13579
13581
13583
13585
13588
13590
13592
13594
13597
13599
13601
13603
13606
13608
13610
13612
13615
13617
13619
159
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
6027
6028
6029
6030
6031
6032
6033
6034
6035
6036
6037
6038
6039
6040
6041
6042
6043
6044
6045
6046
6047
6048
6049
6050
6051
6052
6053
6054
6055
6056
6057
6058
6059
6060
6061
6062
6063
6064
6065
6066
6067
6068
6069
6070
6071
6072
6073
6074
6075
6076
6077
6078
6079
6080
13622
13624
13626
13628
13631
13633
13635
13637
13640
13642
13644
13646
13649
13651
13653
13655
13658
13660
13662
13664
13667
13669
13671
13674
13676
13678
13680
13683
13685
13687
13689
13692
13694
13696
13698
13701
13703
13705
13707
13710
13712
13714
13716
13719
13721
13723
13725
13728
13730
13732
13735
13737
13739
13741
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
6081
6082
6083
6084
6085
6086
6087
6088
6089
6090
6091
6092
6093
6094
6095
6096
6097
6098
6099
6100
6101
6102
6103
6104
6105
6106
6107
6108
6109
6110
6111
6112
6113
6114
6115
6116
6117
6118
6119
6120
6121
6122
6123
6124
6125
6126
6127
6128
6129
6130
6131
6132
6133
6134
13744
13746
13748
13750
13753
13755
13757
13759
13762
13764
13766
13768
13771
13773
13775
13777
13780
13782
13784
13787
13789
13791
13793
13796
13798
13800
13802
13805
13807
13809
13811
13814
13816
13818
13820
13823
13825
13827
13829
13832
13834
13836
13838
13841
13843
13845
13848
13850
13852
13854
13857
13859
13861
13863
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
6135
6136
6137
6138
6139
6140
6141
6142
6143
6144
6145
6146
6147
6148
6149
6150
6151
6152
6153
6154
6155
6156
6157
6158
6159
6160
6161
6162
6163
6164
6165
6166
6167
6168
6169
6170
6171
6172
6173
6174
6175
6176
6177
6178
6179
6180
6181
6182
6183
6184
6185
6186
6187
6188
13866
13868
13870
13872
13875
13877
13879
13881
13884
13886
13888
13890
13893
13895
13897
13900
13902
13904
13906
13909
13911
13913
13915
13918
13920
13922
13924
13927
13929
13931
13933
13936
13938
13940
13942
13945
13947
13949
13951
13954
13956
13958
13961
13963
13965
13967
13970
13972
13974
13976
13979
13981
13983
13985
6189
6190
6191
6192
6193
6194
6195
6196
6197
6198
6199
6200
6201
6202
6203
6204
6205
6206
6207
6208
6209
6210
6211
6212
6213
6214
6215
6216
6217
6218
6219
6220
6221
6222
6223
6224
6225
6226
6227
6228
6229
6230
6231
6232
6233
6234
6235
6236
6237
6238
6239
6240
6241
6242
13988
13990
13992
13994
13997
13999
14001
14003
14006
14008
14010
14013
14015
14017
14019
14022
14024
14026
14028
14031
14033
14035
14037
14040
14042
14044
14046
14049
14051
14053
14055
14058
14060
14062
14064
14067
14069
14071
14074
14076
14078
14080
14083
14085
14087
14089
14092
14094
14096
14098
14101
14103
14105
14107
160
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
6243
6244
6245
6246
6247
6248
6249
6250
6251
6252
6253
6254
6255
6256
6257
6258
6259
6260
6261
6262
6263
6264
6265
6266
6267
6268
6269
6270
6271
6272
6273
6274
6275
6276
6277
6278
6279
6280
6281
6282
6283
6284
6285
6286
6287
6288
6289
6290
6291
6292
6293
6294
6295
6296
14110
14112
14114
14116
14119
14121
14123
14126
14128
14130
14132
14135
14137
14139
14141
14144
14146
14148
14150
14153
14155
14157
14159
14162
14164
14166
14168
14171
14173
14175
14177
14180
14182
14184
14187
14189
14191
14193
14196
14198
14200
14202
14205
14207
14209
14211
14214
14216
14218
14220
14223
14225
14227
14229
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
6297
6298
6299
6300
6301
6302
6303
6304
6305
6306
6307
6308
6309
6310
6311
6312
6313
6314
6315
6316
6317
6318
6319
6320
6321
6322
6323
6324
6325
6326
6327
6328
6329
6330
6331
6332
6333
6334
6335
6336
6337
6338
6339
6340
6341
6342
6343
6344
6345
6346
6347
6348
6349
6350
14232
14234
14236
14239
14241
14243
14245
14248
14250
14252
14254
14257
14259
14261
14263
14266
14268
14270
14272
14275
14277
14279
14281
14284
14286
14288
14290
14293
14295
14297
14300
14302
14304
14306
14309
14311
14313
14315
14318
14320
14322
14324
14327
14329
14331
14333
14336
14338
14340
14342
14345
14347
14349
14352
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
6351
6352
6353
6354
6355
6356
6357
6358
6359
6360
6361
6362
6363
6364
6365
6366
6367
6368
6369
6370
6371
6372
6373
6374
6375
6376
6377
6378
6379
6380
6381
6382
6383
6384
6385
6386
6387
6388
6389
6390
6391
6392
6393
6394
6395
6396
6397
6398
6399
6400
6401
6402
6403
6404
14354
14356
14358
14361
14363
14365
14367
14370
14372
14374
14376
14379
14381
14383
14385
14388
14390
14392
14394
14397
14399
14401
14403
14406
14408
14410
14413
14415
14417
14419
14422
14424
14426
14428
14431
14433
14435
14437
14440
14442
14444
14446
14449
14451
14453
14455
14458
14460
14462
14465
14467
14469
14471
14474
6405
6406
6407
6408
6409
6410
6411
6412
6413
6414
6415
6416
6417
6418
6419
6420
6421
6422
6423
6424
6425
6426
6427
6428
6429
6430
6431
6432
6433
6434
6435
6436
6437
6438
6439
6440
6441
6442
6443
6444
6445
6446
6447
6448
6449
6450
6451
6452
6453
6454
6455
6456
6457
6458
14476
14478
14480
14483
14485
14487
14489
14492
14494
14496
14498
14501
14503
14505
14507
14510
14512
14514
14516
14519
14521
14523
14526
14528
14530
14532
14535
14537
14539
14541
14544
14546
14548
14550
14553
14555
14557
14559
14562
14564
14566
14568
14571
14573
14575
14578
14580
14582
14584
14587
14589
14591
14593
14596
161
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
6459
6460
6461
6462
6463
6464
6465
6466
6467
6468
6469
6470
6471
6472
6473
6474
6475
6476
6477
6478
6479
6480
6481
6482
6483
6484
6485
6486
6487
6488
6489
6490
6491
6492
6493
6494
6495
6496
6497
6498
6499
6500
6501
6502
6503
6504
6505
6506
6507
6508
6509
6510
6511
6512
14598
14600
14602
14605
14607
14609
14611
14614
14616
14618
14620
14623
14625
14627
14629
14632
14634
14636
14639
14641
14643
14645
14648
14650
14652
14654
14657
14659
14661
14663
14666
14668
14670
14672
14675
14677
14679
14681
14684
14686
14688
14691
14693
14695
14697
14700
14702
14704
14706
14709
14711
14713
14715
14718
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
6513
6514
6515
6516
6517
6518
6519
6520
6521
6522
6523
6524
6525
6526
6527
6528
6529
6530
6531
6532
6533
6534
6535
6536
6537
6538
6539
6540
6541
6542
6543
6544
6545
6546
6547
6548
6549
6550
6551
6552
6553
6554
6555
6556
6557
6558
6559
6560
6561
6562
6563
6564
6565
6566
14720
14722
14724
14727
14729
14731
14733
14736
14738
14740
14742
14745
14747
14749
14752
14754
14756
14758
14761
14763
14765
14767
14770
14772
14774
14776
14779
14781
14783
14785
14788
14790
14792
14794
14797
14799
14801
14804
14806
14808
14810
14813
14815
14817
14819
14822
14824
14826
14828
14831
14833
14835
14837
14840
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
6567
6568
6569
6570
6571
6572
6573
6574
6575
6576
6577
6578
6579
6580
6581
6582
6583
6584
6585
6586
6587
6588
6589
6590
6591
6592
6593
6594
6595
6596
6597
6598
6599
6600
6601
6602
6603
6604
6605
6606
6607
6608
6609
6610
6611
6612
6613
6614
6615
6616
6617
6618
6619
6620
14842
14844
14846
14849
14851
14853
14855
14858
14860
14862
14865
14867
14869
14871
14874
14876
14878
14880
14883
14885
14887
14889
14892
14894
14896
14898
14901
14903
14905
14907
14910
14912
14914
14917
14919
14921
14923
14926
14928
14930
14932
14935
14937
14939
14941
14944
14946
14948
14950
14953
14955
14957
14959
14962
6621
6622
6623
6624
6625
6626
6627
6628
6629
6630
6631
6632
6633
6634
6635
6636
6637
6638
6639
6640
6641
6642
6643
6644
6645
6646
6647
6648
6649
6650
6651
6652
6653
6654
6655
6656
6657
6658
6659
6660
6661
6662
6663
6664
6665
6666
6667
6668
6669
6670
6671
6672
6673
6674
14964
14966
14968
14971
14973
14975
14978
14980
14982
14984
14987
14989
14991
14993
14996
14998
15000
15002
15005
15007
15009
15011
15014
15016
15018
15020
15023
15025
15027
15030
15032
15034
15036
15039
15041
15043
15045
15048
15050
15052
15054
15057
15059
15061
15063
15066
15068
15070
15072
15075
15077
15079
15081
15084
162
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
6675
6676
6677
6678
6679
6680
6681
6682
6683
6684
6685
6686
6687
6688
6689
6690
6691
6692
6693
6694
6695
6696
6697
6698
6699
6700
6701
6702
6703
6704
6705
6706
6707
6708
6709
6710
6711
6712
6713
6714
6715
6716
6717
6718
6719
6720
6721
6722
6723
6724
6725
6726
6727
6728
15086
15088
15091
15093
15095
15097
15100
15102
15104
15106
15109
15111
15113
15115
15118
15120
15122
15124
15127
15129
15131
15133
15136
15138
15140
15143
15145
15147
15149
15152
15154
15156
15158
15161
15163
15165
15167
15170
15172
15174
15176
15179
15181
15183
15185
15188
15190
15192
15194
15197
15199
15201
15204
15206
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
6729
6730
6731
6732
6733
6734
6735
6736
6737
6738
6739
6740
6741
6742
6743
6744
6745
6746
6747
6748
6749
6750
6751
6752
6753
6754
6755
6756
6757
6758
6759
6760
6761
6762
6763
6764
6765
6766
6767
6768
6769
6770
6771
6772
6773
6774
6775
6776
6777
6778
6779
6780
6781
6782
15208
15210
15213
15215
15217
15219
15222
15224
15226
15228
15231
15233
15235
15237
15240
15242
15244
15246
15249
15251
15253
15256
15258
15260
15262
15265
15267
15269
15271
15274
15276
15278
15280
15283
15285
15287
15289
15292
15294
15296
15298
15301
15303
15305
15307
15310
15312
15314
15317
15319
15321
15323
15326
15328
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
6783
6784
6785
6786
6787
6788
6789
6790
6791
6792
6793
6794
6795
6796
6797
6798
6799
6800
6801
6802
6803
6804
6805
6806
6807
6808
6809
6810
6811
6812
6813
6814
6815
6816
6817
6818
6819
6820
6821
6822
6823
6824
6825
6826
6827
6828
6829
6830
6831
6832
6833
6834
6835
6836
15330
15332
15335
15337
15339
15341
15344
15346
15348
15350
15353
15355
15357
15359
15362
15364
15366
15369
15371
15373
15375
15378
15380
15382
15384
15387
15389
15391
15393
15396
15398
15400
15402
15405
15407
15409
15411
15414
15416
15418
15420
15423
15425
15427
15430
15432
15434
15436
15439
15441
15443
15445
15448
15450
6837
6838
6839
6840
6841
6842
6843
6844
6845
6846
6847
6848
6849
6850
6851
6852
6853
6854
6855
6856
6857
6858
6859
6860
6861
6862
6863
6864
6865
6866
6867
6868
6869
6870
6871
6872
6873
6874
6875
6876
6877
6878
6879
6880
6881
6882
6883
6884
6885
6886
6887
6888
6889
6890
15452
15454
15457
15459
15461
15463
15466
15468
15470
15472
15475
15477
15479
15482
15484
15486
15488
15491
15493
15495
15497
15500
15502
15504
15506
15509
15511
15513
15515
15518
15520
15522
15524
15527
15529
15531
15533
15536
15538
15540
15543
15545
15547
15549
15552
15554
15556
15558
15561
15563
15565
15567
15570
15572
163
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
6891
6892
6893
6894
6895
6896
6897
6898
6899
6900
6901
6902
6903
6904
6905
6906
6907
6908
6909
6910
6911
6912
6913
6914
6915
6916
6917
6918
6919
6920
6921
6922
6923
6924
6925
6926
6927
6928
6929
6930
6931
6932
6933
6934
6935
6936
6937
6938
6939
6940
6941
6942
6943
6944
15574
15576
15579
15581
15583
15585
15588
15590
15592
15595
15597
15599
15601
15604
15606
15608
15610
15613
15615
15617
15619
15622
15624
15626
15628
15631
15633
15635
15637
15640
15642
15644
15646
15649
15651
15653
15656
15658
15660
15662
15665
15667
15669
15671
15674
15676
15678
15680
15683
15685
15687
15689
15692
15694
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
6945
6946
6947
6948
6949
6950
6951
6952
6953
6954
6955
6956
6957
6958
6959
6960
6961
6962
6963
6964
6965
6966
6967
6968
6969
6970
6971
6972
6973
6974
6975
6976
6977
6978
6979
6980
6981
6982
6983
6984
6985
6986
6987
6988
6989
6990
6991
6992
6993
6994
6995
6996
6997
6998
15696
15698
15701
15703
15705
15708
15710
15712
15714
15717
15719
15721
15723
15726
15728
15730
15732
15735
15737
15739
15741
15744
15746
15748
15750
15753
15755
15757
15759
15762
15764
15766
15769
15771
15773
15775
15778
15780
15782
15784
15787
15789
15791
15793
15796
15798
15800
15802
15805
15807
15809
15811
15814
15816
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
6999
7000
7001
7002
7003
7004
7005
7006
7007
7008
7009
7010
7011
7012
7013
7014
7015
7016
7017
7018
7019
7020
7021
7022
7023
7024
7025
7026
7027
7028
7029
7030
7031
7032
7033
7034
7035
7036
7037
7038
7039
7040
7041
7042
7043
7044
7045
7046
7047
7048
7049
7050
7051
7052
15818
15821
15823
15825
15827
15830
15832
15834
15836
15839
15841
15843
15845
15848
15850
15852
15854
15857
15859
15861
15863
15866
15868
15870
15872
15875
15877
15879
15882
15884
15886
15888
15891
15893
15895
15897
15900
15902
15904
15906
15909
15911
15913
15915
15918
15920
15922
15924
15927
15929
15931
15934
15936
15938
7053
7054
7055
7056
7057
7058
7059
7060
7061
7062
7063
7064
7065
7066
7067
7068
7069
7070
7071
7072
7073
7074
7075
7076
7077
7078
7079
7080
7081
7082
7083
7084
7085
7086
7087
7088
7089
7090
7091
7092
7093
7094
7095
7096
7097
7098
7099
7100
7101
7102
7103
7104
7105
7106
15940
15943
15945
15947
15949
15952
15954
15956
15958
15961
15963
15965
15967
15970
15972
15974
15976
15979
15981
15983
15985
15988
15990
15992
15995
15997
15999
16001
16004
16006
16008
16010
16013
16015
16017
16019
16022
16024
16026
16028
16031
16033
16035
16037
16040
16042
16044
16047
16049
16051
16053
16056
16058
16060
164
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
7107
7108
7109
7110
7111
7112
7113
7114
7115
7116
7117
7118
7119
7120
7121
7122
7123
7124
7125
7126
7127
7128
7129
7130
7131
7132
7133
7134
7135
7136
7137
7138
7139
7140
7141
7142
7143
7144
7145
7146
7147
7148
7149
7150
7151
7152
7153
7154
7155
7156
7157
7158
7159
7160
16062
16065
16067
16069
16071
16074
16076
16078
16080
16083
16085
16087
16089
16092
16094
16096
16098
16101
16103
16105
16108
16110
16112
16114
16117
16119
16121
16123
16126
16128
16130
16132
16135
16137
16139
16141
16144
16146
16148
16150
16153
16155
16157
16160
16162
16164
16166
16169
16171
16173
16175
16178
16180
16182
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
7161
7162
7163
7164
7165
7166
7167
7168
7169
7170
7171
7172
7173
7174
7175
7176
7177
7178
7179
7180
7181
7182
7183
7184
7185
7186
7187
7188
7189
7190
7191
7192
7193
7194
7195
7196
7197
7198
7199
7200
7201
7202
7203
7204
7205
7206
7207
7208
7209
7210
7211
7212
7213
7214
16184
16187
16189
16191
16193
16196
16198
16200
16202
16205
16207
16209
16211
16214
16216
16218
16221
16223
16225
16227
16230
16232
16234
16236
16239
16241
16243
16245
16248
16250
16252
16254
16257
16259
16261
16263
16266
16268
16270
16273
16275
16277
16279
16282
16284
16286
16288
16291
16293
16295
16297
16300
16302
16304
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
7215
7216
7217
7218
7219
7220
7221
7222
7223
7224
7225
7226
7227
7228
7229
7230
7231
7232
7233
7234
7235
7236
7237
7238
7239
7240
7241
7242
7243
7244
7245
7246
7247
7248
7249
7250
7251
7252
7253
7254
7255
7256
7257
7258
7259
7260
7261
7262
7263
7264
7265
7266
7267
7268
16306
16309
16311
16313
16315
16318
16320
16322
16324
16327
16329
16331
16334
16336
16338
16340
16343
16345
16347
16349
16352
16354
16356
16358
16361
16363
16365
16367
16370
16372
16374
16376
16379
16381
16383
16386
16388
16390
16392
16395
16397
16399
16401
16404
16406
16408
16410
16413
16415
16417
16419
16422
16424
16426
7269
7270
7271
7272
7273
7274
7275
7276
7277
7278
7279
7280
7281
7282
7283
7284
7285
7286
7287
7288
7289
7290
7291
7292
7293
7294
7295
7296
7297
7298
7299
7300
7301
7302
7303
7304
7305
7306
7307
7308
7309
7310
7311
7312
7313
7314
7315
7316
7317
7318
7319
7320
7321
7322
16428
16431
16433
16435
16437
16440
16442
16444
16447
16449
16451
16453
16456
16458
16460
16462
16465
16467
16469
16471
16474
16476
16478
16480
16483
16485
16487
16489
16492
16494
16496
16499
16501
16503
16505
16508
16510
16512
16514
16517
16519
16521
16523
16526
16528
16530
16532
16535
16537
16539
16541
16544
16546
16548
165
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
7323
7324
7325
7326
7327
7328
7329
7330
7331
7332
7333
7334
7335
7336
7337
7338
7339
7340
7341
7342
7343
7344
7345
7346
7347
7348
7349
7350
7351
7352
7353
7354
7355
7356
7357
7358
7359
7360
7361
7362
7363
7364
7365
7366
7367
7368
7369
7370
7371
7372
7373
7374
7375
7376
16550
16553
16555
16557
16560
16562
16564
16566
16569
16571
16573
16575
16578
16580
16582
16584
16587
16589
16591
16593
16596
16598
16600
16602
16605
16607
16609
16612
16614
16616
16618
16621
16623
16625
16627
16630
16632
16634
16636
16639
16641
16643
16645
16648
16650
16652
16654
16657
16659
16661
16663
16666
16668
16670
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
7377
7378
7379
7380
7381
7382
7383
7384
7385
7386
7387
7388
7389
7390
7391
7392
7393
7394
7395
7396
7397
7398
7399
7400
7401
7402
7403
7404
7405
7406
7407
7408
7409
7410
7411
7412
7413
7414
7415
7416
7417
7418
7419
7420
7421
7422
7423
7424
7425
7426
7427
7428
7429
7430
16673
16675
16677
16679
16682
16684
16686
16688
16691
16693
16695
16697
16700
16702
16704
16706
16709
16711
16713
16715
16718
16720
16722
16725
16727
16729
16731
16734
16736
16738
16740
16743
16745
16747
16749
16752
16754
16756
16758
16761
16763
16765
16767
16770
16772
16774
16776
16779
16781
16783
16786
16788
16790
16792
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
7431
7432
7433
7434
7435
7436
7437
7438
7439
7440
7441
7442
7443
7444
7445
7446
7447
7448
7449
7450
7451
7452
7453
7454
7455
7456
7457
7458
7459
7460
7461
7462
7463
7464
7465
7466
7467
7468
7469
7470
7471
7472
7473
7474
7475
7476
7477
7478
7479
7480
7481
7482
7483
7484
16795
16797
16799
16801
16804
16806
16808
16810
16813
16815
16817
16819
16822
16824
16826
16828
16831
16833
16835
16838
16840
16842
16844
16847
16849
16851
16853
16856
16858
16860
16862
16865
16867
16869
16871
16874
16876
16878
16880
16883
16885
16887
16889
16892
16894
16896
16899
16901
16903
16905
16908
16910
16912
16914
7485
7486
7487
7488
7489
7490
7491
7492
7493
7494
7495
7496
7497
7498
7499
7500
7501
7502
7503
7504
7505
7506
7507
7508
7509
7510
7511
7512
7513
7514
7515
7516
7517
7518
7519
7520
7521
7522
7523
7524
7525
7526
7527
7528
7529
7530
7531
7532
7533
7534
7535
7536
7537
7538
16917
16919
16921
16923
16926
16928
16930
16932
16935
16937
16939
16941
16944
16946
16948
16951
16953
16955
16957
16960
16962
16964
16966
16969
16971
16973
16975
16978
16980
16982
16984
16987
16989
16991
16993
16996
16998
17000
17002
17005
17007
17009
17012
17014
17016
17018
17021
17023
17025
17027
17030
17032
17034
17036
166
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
7539
7540
7541
7542
7543
7544
7545
7546
7547
7548
7549
7550
7551
7552
7553
7554
7555
7556
7557
7558
7559
7560
7561
7562
7563
7564
7565
7566
7567
7568
7569
7570
7571
7572
7573
7574
7575
7576
7577
7578
7579
7580
7581
7582
7583
7584
7585
7586
7587
7588
7589
7590
7591
7592
17039
17041
17043
17045
17048
17050
17052
17054
17057
17059
17061
17064
17066
17068
17070
17073
17075
17077
17079
17082
17084
17086
17088
17091
17093
17095
17097
17100
17102
17104
17106
17109
17111
17113
17115
17118
17120
17122
17125
17127
17129
17131
17134
17136
17138
17140
17143
17145
17147
17149
17152
17154
17156
17158
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
7593
7594
7595
7596
7597
7598
7599
7600
7601
7602
7603
7604
7605
7606
7607
7608
7609
7610
7611
7612
7613
7614
7615
7616
7617
7618
7619
7620
7621
7622
7623
7624
7625
7626
7627
7628
7629
7630
7631
7632
7633
7634
7635
7636
7637
7638
7639
7640
7641
7642
7643
7644
7645
7646
17161
17163
17165
17167
17170
17172
17174
17177
17179
17181
17183
17186
17188
17190
17192
17195
17197
17199
17201
17204
17206
17208
17210
17213
17215
17217
17219
17222
17224
17226
17228
17231
17233
17235
17238
17240
17242
17244
17247
17249
17251
17253
17256
17258
17260
17262
17265
17267
17269
17271
17274
17276
17278
17280
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
7647
7648
7649
7650
7651
7652
7653
7654
7655
7656
7657
7658
7659
7660
7661
7662
7663
7664
7665
7666
7667
7668
7669
7670
7671
7672
7673
7674
7675
7676
7677
7678
7679
7680
7681
7682
7683
7684
7685
7686
7687
7688
7689
7690
7691
7692
7693
7694
7695
7696
7697
7698
7699
7700
17283
17285
17287
17290
17292
17294
17296
17299
17301
17303
17305
17308
17310
17312
17314
17317
17319
17321
17323
17326
17328
17330
17332
17335
17337
17339
17341
17344
17346
17348
17351
17353
17355
17357
17360
17362
17364
17366
17369
17371
17373
17375
17378
17380
17382
17384
17387
17389
17391
17393
17396
17398
17400
17403
7701
7702
7703
7704
7705
7706
7707
7708
7709
7710
7711
7712
7713
7714
7715
7716
7717
7718
7719
7720
7721
7722
7723
7724
7725
7726
7727
7728
7729
7730
7731
7732
7733
7734
7735
7736
7737
7738
7739
7740
7741
7742
7743
7744
7745
7746
7747
7748
7749
7750
7751
7752
7753
7754
17405
17407
17409
17412
17414
17416
17418
17421
17423
17425
17427
17430
17432
17434
17436
17439
17441
17443
17445
17448
17450
17452
17454
17457
17459
17461
17464
17466
17468
17470
17473
17475
17477
17479
17482
17484
17486
17488
17491
17493
17495
17497
17500
17502
17504
17506
17509
17511
17513
17516
17518
17520
17522
17525
167
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
7755
7756
7757
7758
7759
7760
7761
7762
7763
7764
7765
7766
7767
7768
7769
7770
7771
7772
7773
7774
7775
7776
7777
7778
7779
7780
7781
7782
7783
7784
7785
7786
7787
7788
7789
7790
7791
7792
7793
7794
7795
7796
7797
7798
7799
7800
7801
7802
7803
7804
7805
7806
7807
7808
17527
17529
17531
17534
17536
17538
17540
17543
17545
17547
17549
17552
17554
17556
17558
17561
17563
17565
17567
17570
17572
17574
17577
17579
17581
17583
17586
17588
17590
17592
17595
17597
17599
17601
17604
17606
17608
17610
17613
17615
17617
17619
17622
17624
17626
17629
17631
17633
17635
17638
17640
17642
17644
17647
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
7809
7810
7811
7812
7813
7814
7815
7816
7817
7818
7819
7820
7821
7822
7823
7824
7825
7826
7827
7828
7829
7830
7831
7832
7833
7834
7835
7836
7837
7838
7839
7840
7841
7842
7843
7844
7845
7846
7847
7848
7849
7850
7851
7852
7853
7854
7855
7856
7857
7858
7859
7860
7861
7862
17649
17651
17653
17656
17658
17660
17662
17665
17667
17669
17671
17674
17676
17678
17680
17683
17685
17687
17690
17692
17694
17696
17699
17701
17703
17705
17708
17710
17712
17714
17717
17719
17721
17723
17726
17728
17730
17732
17735
17737
17739
17742
17744
17746
17748
17751
17753
17755
17757
17760
17762
17764
17766
17769
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
7863
7864
7865
7866
7867
7868
7869
7870
7871
7872
7873
7874
7875
7876
7877
7878
7879
7880
7881
7882
7883
7884
7885
7886
7887
7888
7889
7890
7891
7892
7893
7894
7895
7896
7897
7898
7899
7900
7901
7902
7903
7904
7905
7906
7907
7908
7909
7910
7911
7912
7913
7914
7915
7916
17771
17773
17775
17778
17780
17782
17784
17787
17789
17791
17793
17796
17798
17800
17803
17805
17807
17809
17812
17814
17816
17818
17821
17823
17825
17827
17830
17832
17834
17836
17839
17841
17843
17845
17848
17850
17852
17855
17857
17859
17861
17864
17866
17868
17870
17873
17875
17877
17879
17882
17884
17886
17888
17891
7917
7918
7919
7920
7921
7922
7923
7924
7925
7926
7927
7928
7929
7930
7931
7932
7933
7934
7935
7936
7937
7938
7939
7940
7941
7942
7943
7944
7945
7946
7947
7948
7949
7950
7951
7952
7953
7954
7955
7956
7957
7958
7959
7960
7961
7962
7963
7964
7965
7966
7967
7968
7969
7970
17893
17895
17897
17900
17902
17904
17906
17909
17911
17913
17916
17918
17920
17922
17925
17927
17929
17931
17934
17936
17938
17940
17943
17945
17947
17949
17952
17954
17956
17958
17961
17963
17965
17968
17970
17972
17974
17977
17979
17981
17983
17986
17988
17990
17992
17995
17997
17999
18001
18004
18006
18008
18010
18013
168
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
7971
7972
7973
7974
7975
7976
7977
7978
7979
7980
7981
7982
7983
7984
7985
7986
7987
7988
7989
7990
7991
7992
7993
7994
7995
7996
7997
7998
7999
8000
8001
8002
8003
8004
8005
8006
8007
8008
8009
8010
8011
8012
8013
8014
8015
8016
8017
8018
8019
8020
8021
8022
8023
8024
18015
18017
18019
18022
18024
18026
18029
18031
18033
18035
18038
18040
18042
18044
18047
18049
18051
18053
18056
18058
18060
18062
18065
18067
18069
18071
18074
18076
18078
18081
18083
18085
18087
18090
18092
18094
18096
18099
18101
18103
18105
18108
18110
18112
18114
18117
18119
18121
18123
18126
18128
18130
18132
18135
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
8025
8026
8027
8028
8029
8030
8031
8032
8033
8034
8035
8036
8037
8038
8039
8040
8041
8042
8043
8044
8045
8046
8047
8048
8049
8050
8051
8052
8053
8054
8055
8056
8057
8058
8059
8060
8061
8062
8063
8064
8065
8066
8067
8068
8069
8070
8071
8072
8073
8074
8075
8076
8077
8078
18137
18139
18142
18144
18146
18148
18151
18153
18155
18157
18160
18162
18164
18166
18169
18171
18173
18175
18178
18180
18182
18184
18187
18189
18191
18194
18196
18198
18200
18203
18205
18207
18209
18212
18214
18216
18218
18221
18223
18225
18227
18230
18232
18234
18236
18239
18241
18243
18245
18248
18250
18252
18255
18257
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
8079
8080
8081
8082
8083
8084
8085
8086
8087
8088
8089
8090
8091
8092
8093
8094
8095
8096
8097
8098
8099
8100
8101
8102
8103
8104
8105
8106
8107
8108
8109
8110
8111
8112
8113
8114
8115
8116
8117
8118
8119
8120
8121
8122
8123
8124
8125
8126
8127
8128
8129
8130
8131
8132
18259
18261
18264
18266
18268
18270
18273
18275
18277
18279
18282
18284
18286
18288
18291
18293
18295
18297
18300
18302
18304
18307
18309
18311
18313
18316
18318
18320
18322
18325
18327
18329
18331
18334
18336
18338
18340
18343
18345
18347
18349
18352
18354
18356
18358
18361
18363
18365
18368
18370
18372
18374
18377
18379
8133
8134
8135
8136
8137
8138
8139
8140
8141
8142
8143
8144
8145
8146
8147
8148
8149
8150
8151
8152
8153
8154
8155
8156
8157
8158
8159
8160
8161
8162
8163
8164
8165
8166
8167
8168
8169
8170
8171
8172
8173
8174
8175
8176
8177
8178
8179
8180
8181
8182
8183
8184
8185
8186
18381
18383
18386
18388
18390
18392
18395
18397
18399
18401
18404
18406
18408
18410
18413
18415
18417
18420
18422
18424
18426
18429
18431
18433
18435
18438
18440
18442
18444
18447
18449
18451
18453
18456
18458
18460
18462
18465
18467
18469
18471
18474
18476
18478
18481
18483
18485
18487
18490
18492
18494
18496
18499
18501
169
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
8187
8188
8189
8190
8191
8192
8193
8194
8195
8196
8197
8198
8199
8200
8201
8202
8203
8204
8205
8206
8207
8208
8209
8210
8211
8212
8213
8214
8215
8216
8217
8218
8219
8220
8221
8222
8223
8224
8225
8226
8227
8228
8229
8230
8231
8232
8233
8234
8235
8236
8237
8238
8239
8240
18503
18505
18508
18510
18512
18514
18517
18519
18521
18523
18526
18528
18530
18533
18535
18537
18539
18542
18544
18546
18548
18551
18553
18555
18557
18560
18562
18564
18566
18569
18571
18573
18575
18578
18580
18582
18584
18587
18589
18591
18594
18596
18598
18600
18603
18605
18607
18609
18612
18614
18616
18618
18621
18623
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
8241
8242
8243
8244
8245
8246
8247
8248
8249
8250
8251
8252
8253
8254
8255
8256
8257
8258
8259
8260
8261
8262
8263
8264
8265
8266
8267
8268
8269
8270
8271
8272
8273
8274
8275
8276
8277
8278
8279
8280
8281
8282
8283
8284
8285
8286
8287
8288
8289
8290
8291
8292
8293
8294
18625
18627
18630
18632
18634
18636
18639
18641
18643
18646
18648
18650
18652
18655
18657
18659
18661
18664
18666
18668
18670
18673
18675
18677
18679
18682
18684
18686
18688
18691
18693
18695
18697
18700
18702
18704
18707
18709
18711
18713
18716
18718
18720
18722
18725
18727
18729
18731
18734
18736
18738
18740
18743
18745
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
8295
8296
8297
8298
8299
8300
8301
8302
8303
8304
8305
8306
8307
8308
8309
8310
8311
8312
8313
8314
8315
8316
8317
8318
8319
8320
8321
8322
8323
8324
8325
8326
8327
8328
8329
8330
8331
8332
8333
8334
8335
8336
8337
8338
8339
8340
8341
8342
8343
8344
8345
8346
8347
8348
18747
18749
18752
18754
18756
18759
18761
18763
18765
18768
18770
18772
18774
18777
18779
18781
18783
18786
18788
18790
18792
18795
18797
18799
18801
18804
18806
18808
18810
18813
18815
18817
18820
18822
18824
18826
18829
18831
18833
18835
18838
18840
18842
18844
18847
18849
18851
18853
18856
18858
18860
18862
18865
18867
8349
8350
8351
8352
8353
8354
8355
8356
8357
8358
8359
8360
8361
8362
8363
8364
8365
8366
8367
8368
8369
8370
8371
8372
8373
8374
8375
8376
8377
8378
8379
8380
8381
8382
8383
8384
8385
8386
8387
8388
8389
8390
8391
8392
8393
8394
8395
8396
8397
8398
8399
8400
8401
8402
18869
18872
18874
18876
18878
18881
18883
18885
18887
18890
18892
18894
18896
18899
18901
18903
18905
18908
18910
18912
18914
18917
18919
18921
18923
18926
18928
18930
18933
18935
18937
18939
18942
18944
18946
18948
18951
18953
18955
18957
18960
18962
18964
18966
18969
18971
18973
18975
18978
18980
18982
18985
18987
18989
170
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
8403
8404
8405
8406
8407
8408
8409
8410
8411
8412
8413
8414
8415
8416
8417
8418
8419
8420
8421
8422
8423
8424
8425
8426
8427
8428
8429
8430
8431
8432
8433
8434
8435
8436
8437
8438
8439
8440
8441
8442
8443
8444
8445
8446
8447
8448
8449
8450
8451
8452
8453
8454
8455
8456
18991
18994
18996
18998
19000
19003
19005
19007
19009
19012
19014
19016
19018
19021
19023
19025
19027
19030
19032
19034
19036
19039
19041
19043
19046
19048
19050
19052
19055
19057
19059
19061
19064
19066
19068
19070
19073
19075
19077
19079
19082
19084
19086
19088
19091
19093
19095
19098
19100
19102
19104
19107
19109
19111
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
8457
8458
8459
8460
8461
8462
8463
8464
8465
8466
8467
8468
8469
8470
8471
8472
8473
8474
8475
8476
8477
8478
8479
8480
8481
8482
8483
8484
8485
8486
8487
8488
8489
8490
8491
8492
8493
8494
8495
8496
8497
8498
8499
8500
8501
8502
8503
8504
8505
8506
8507
8508
8509
8510
19113
19116
19118
19120
19122
19125
19127
19129
19131
19134
19136
19138
19140
19143
19145
19147
19149
19152
19154
19156
19159
19161
19163
19165
19168
19170
19172
19174
19177
19179
19181
19183
19186
19188
19190
19192
19195
19197
19199
19201
19204
19206
19208
19211
19213
19215
19217
19220
19222
19224
19226
19229
19231
19233
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
8511
8512
8513
8514
8515
8516
8517
8518
8519
8520
8521
8522
8523
8524
8525
8526
8527
8528
8529
8530
8531
8532
8533
8534
8535
8536
8537
8538
8539
8540
8541
8542
8543
8544
8545
8546
8547
8548
8549
8550
8551
8552
8553
8554
8555
8556
8557
8558
8559
8560
8561
8562
8563
8564
19235
19238
19240
19242
19244
19247
19249
19251
19253
19256
19258
19260
19262
19265
19267
19269
19272
19274
19276
19278
19281
19283
19285
19287
19290
19292
19294
19296
19299
19301
19303
19305
19308
19310
19312
19314
19317
19319
19321
19324
19326
19328
19330
19333
19335
19337
19339
19342
19344
19346
19348
19351
19353
19355
8565
8566
8567
8568
8569
8570
8571
8572
8573
8574
8575
8576
8577
8578
8579
8580
8581
8582
8583
8584
8585
8586
8587
8588
8589
8590
8591
8592
8593
8594
8595
8596
8597
8598
8599
8600
8601
8602
8603
8604
8605
8606
8607
8608
8609
8610
8611
8612
8613
8614
8615
8616
8617
8618
19357
19360
19362
19364
19366
19369
19371
19373
19375
19378
19380
19382
19385
19387
19389
19391
19394
19396
19398
19400
19403
19405
19407
19409
19412
19414
19416
19418
19421
19423
19425
19427
19430
19432
19434
19437
19439
19441
19443
19446
19448
19450
19452
19455
19457
19459
19461
19464
19466
19468
19470
19473
19475
19477
171
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
8619
8620
8621
8622
8623
8624
8625
8626
8627
8628
8629
8630
8631
8632
8633
8634
8635
8636
8637
8638
8639
8640
8641
8642
8643
8644
8645
8646
8647
8648
8649
8650
8651
8652
8653
8654
8655
8656
8657
8658
8659
8660
8661
8662
8663
8664
8665
8666
8667
8668
8669
8670
8671
8672
19479
19482
19484
19486
19488
19491
19493
19495
19498
19500
19502
19504
19507
19509
19511
19513
19516
19518
19520
19522
19525
19527
19529
19531
19534
19536
19538
19540
19543
19545
19547
19550
19552
19554
19556
19559
19561
19563
19565
19568
19570
19572
19574
19577
19579
19581
19583
19586
19588
19590
19592
19595
19597
19599
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
8673
8674
8675
8676
8677
8678
8679
8680
8681
8682
8683
8684
8685
8686
8687
8688
8689
8690
8691
8692
8693
8694
8695
8696
8697
8698
8699
8700
8701
8702
8703
8704
8705
8706
8707
8708
8709
8710
8711
8712
8713
8714
8715
8716
8717
8718
8719
8720
8721
8722
8723
8724
8725
8726
19601
19604
19606
19608
19611
19613
19615
19617
19620
19622
19624
19626
19629
19631
19633
19635
19638
19640
19642
19644
19647
19649
19651
19653
19656
19658
19660
19663
19665
19667
19669
19672
19674
19676
19678
19681
19683
19685
19687
19690
19692
19694
19696
19699
19701
19703
19705
19708
19710
19712
19714
19717
19719
19721
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
8727
8728
8729
8730
8731
8732
8733
8734
8735
8736
8737
8738
8739
8740
8741
8742
8743
8744
8745
8746
8747
8748
8749
8750
8751
8752
8753
8754
8755
8756
8757
8758
8759
8760
8761
8762
8763
8764
8765
8766
8767
8768
8769
8770
8771
8772
8773
8774
8775
8776
8777
8778
8779
8780
19724
19726
19728
19730
19733
19735
19737
19739
19742
19744
19746
19748
19751
19753
19755
19757
19760
19762
19764
19766
19769
19771
19773
19776
19778
19780
19782
19785
19787
19789
19791
19794
19796
19798
19800
19803
19805
19807
19809
19812
19814
19816
19818
19821
19823
19825
19827
19830
19832
19834
19837
19839
19841
19843
8781
8782
8783
8784
8785
8786
8787
8788
8789
8790
8791
8792
8793
8794
8795
8796
8797
8798
8799
8800
8801
8802
8803
8804
8805
8806
8807
8808
8809
8810
8811
8812
8813
8814
8815
8816
8817
8818
8819
8820
8821
8822
8823
8824
8825
8826
8827
8828
8829
8830
8831
8832
8833
8834
19846
19848
19850
19852
19855
19857
19859
19861
19864
19866
19868
19870
19873
19875
19877
19879
19882
19884
19886
19889
19891
19893
19895
19898
19900
19902
19904
19907
19909
19911
19913
19916
19918
19920
19922
19925
19927
19929
19931
19934
19936
19938
19940
19943
19945
19947
19950
19952
19954
19956
19959
19961
19963
19965
172
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
8835
8836
8837
8838
8839
8840
8841
8842
8843
8844
8845
8846
8847
8848
8849
8850
8851
8852
8853
8854
8855
8856
8857
8858
8859
8860
8861
8862
8863
8864
8865
8866
8867
8868
8869
8870
8871
8872
8873
8874
8875
8876
8877
8878
8879
8880
8881
8882
8883
8884
8885
8886
8887
8888
19968
19970
19972
19974
19977
19979
19981
19983
19986
19988
19990
19992
19995
19997
19999
20002
20004
20006
20008
20011
20013
20015
20017
20020
20022
20024
20026
20029
20031
20033
20035
20038
20040
20042
20044
20047
20049
20051
20053
20056
20058
20060
20063
20065
20067
20069
20072
20074
20076
20078
20081
20083
20085
20087
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
8889
8890
8891
8892
8893
8894
8895
8896
8897
8898
8899
8900
8901
8902
8903
8904
8905
8906
8907
8908
8909
8910
8911
8912
8913
8914
8915
8916
8917
8918
8919
8920
8921
8922
8923
8924
8925
8926
8927
8928
8929
8930
8931
8932
8933
8934
8935
8936
8937
8938
8939
8940
8941
8942
20090
20092
20094
20096
20099
20101
20103
20105
20108
20110
20112
20115
20117
20119
20121
20124
20126
20128
20130
20133
20135
20137
20139
20142
20144
20146
20148
20151
20153
20155
20157
20160
20162
20164
20166
20169
20171
20173
20176
20178
20180
20182
20185
20187
20189
20191
20194
20196
20198
20200
20203
20205
20207
20209
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
8943
8944
8945
8946
8947
8948
8949
8950
8951
8952
8953
8954
8955
8956
8957
8958
8959
8960
8961
8962
8963
8964
8965
8966
8967
8968
8969
8970
8971
8972
8973
8974
8975
8976
8977
8978
8979
8980
8981
8982
8983
8984
8985
8986
8987
8988
8989
8990
8991
8992
8993
8994
8995
8996
20212
20214
20216
20218
20221
20223
20225
20228
20230
20232
20234
20237
20239
20241
20243
20246
20248
20250
20252
20255
20257
20259
20261
20264
20266
20268
20270
20273
20275
20277
20279
20282
20284
20286
20289
20291
20293
20295
20298
20300
20302
20304
20307
20309
20311
20313
20316
20318
20320
20322
20325
20327
20329
20331
8997
8998
8999
9000
9001
9002
9003
9004
9005
9006
9007
9008
9009
9010
9011
9012
9013
9014
9015
9016
9017
9018
9019
9020
9021
9022
9023
9024
9025
9026
9027
9028
9029
9030
9031
9032
9033
9034
9035
9036
9037
9038
9039
9040
9041
9042
9043
9044
9045
9046
9047
9048
9049
9050
20334
20336
20338
20341
20343
20345
20347
20350
20352
20354
20356
20359
20361
20363
20365
20368
20370
20372
20374
20377
20379
20381
20383
20386
20388
20390
20392
20395
20397
20399
20402
20404
20406
20408
20411
20413
20415
20417
20420
20422
20424
20426
20429
20431
20433
20435
20438
20440
20442
20444
20447
20449
20451
20454
173
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
9051
9052
9053
9054
9055
9056
9057
9058
9059
9060
9061
9062
9063
9064
9065
9066
9067
9068
9069
9070
9071
9072
9073
9074
9075
9076
9077
9078
9079
9080
9081
9082
9083
9084
9085
9086
9087
9088
9089
9090
9091
9092
9093
9094
9095
9096
9097
9098
9099
9100
9101
9102
9103
9104
20456
20458
20460
20463
20465
20467
20469
20472
20474
20476
20478
20481
20483
20485
20487
20490
20492
20494
20496
20499
20501
20503
20505
20508
20510
20512
20515
20517
20519
20521
20524
20526
20528
20530
20533
20535
20537
20539
20542
20544
20546
20548
20551
20553
20555
20557
20560
20562
20564
20567
20569
20571
20573
20576
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
9105
9106
9107
9108
9109
9110
9111
9112
9113
9114
9115
9116
9117
9118
9119
9120
9121
9122
9123
9124
9125
9126
9127
9128
9129
9130
9131
9132
9133
9134
9135
9136
9137
9138
9139
9140
9141
9142
9143
9144
9145
9146
9147
9148
9149
9150
9151
9152
9153
9154
9155
9156
9157
9158
20578
20580
20582
20585
20587
20589
20591
20594
20596
20598
20600
20603
20605
20607
20609
20612
20614
20616
20618
20621
20623
20625
20628
20630
20632
20634
20637
20639
20641
20643
20646
20648
20650
20652
20655
20657
20659
20661
20664
20666
20668
20670
20673
20675
20677
20680
20682
20684
20686
20689
20691
20693
20695
20698
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
9159
9160
9161
9162
9163
9164
9165
9166
9167
9168
9169
9170
9171
9172
9173
9174
9175
9176
9177
9178
9179
9180
9181
9182
9183
9184
9185
9186
9187
9188
9189
9190
9191
9192
9193
9194
9195
9196
9197
9198
9199
9200
9201
9202
9203
9204
9205
9206
9207
9208
9209
9210
9211
9212
20700
20702
20704
20707
20709
20711
20713
20716
20718
20720
20722
20725
20727
20729
20731
20734
20736
20738
20741
20743
20745
20747
20750
20752
20754
20756
20759
20761
20763
20765
20768
20770
20772
20774
20777
20779
20781
20783
20786
20788
20790
20793
20795
20797
20799
20802
20804
20806
20808
20811
20813
20815
20817
20820
9213
9214
9215
9216
9217
9218
9219
9220
9221
9222
9223
9224
9225
9226
9227
9228
9229
9230
9231
9232
9233
9234
9235
9236
9237
9238
9239
9240
9241
9242
9243
9244
9245
9246
9247
9248
9249
9250
9251
9252
9253
9254
9255
9256
9257
9258
9259
9260
9261
9262
9263
9264
9265
9266
20822
20824
20826
20829
20831
20833
20835
20838
20840
20842
20844
20847
20849
20851
20854
20856
20858
20860
20863
20865
20867
20869
20872
20874
20876
20878
20881
20883
20885
20887
20890
20892
20894
20896
20899
20901
20903
20906
20908
20910
20912
20915
20917
20919
20921
20924
20926
20928
20930
20933
20935
20937
20939
20942
174
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
9267
9268
9269
9270
9271
9272
9273
9274
9275
9276
9277
9278
9279
9280
9281
9282
9283
9284
9285
9286
9287
9288
9289
9290
9291
9292
9293
9294
9295
9296
9297
9298
9299
9300
9301
9302
9303
9304
9305
9306
9307
9308
9309
9310
9311
9312
9313
9314
9315
9316
9317
9318
9319
9320
20944
20946
20948
20951
20953
20955
20957
20960
20962
20964
20967
20969
20971
20973
20976
20978
20980
20982
20985
20987
20989
20991
20994
20996
20998
21000
21003
21005
21007
21009
21012
21014
21016
21019
21021
21023
21025
21028
21030
21032
21034
21037
21039
21041
21043
21046
21048
21050
21052
21055
21057
21059
21061
21064
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
9321
9322
9323
9324
9325
9326
9327
9328
9329
9330
9331
9332
9333
9334
9335
9336
9337
9338
9339
9340
9341
9342
9343
9344
9345
9346
9347
9348
9349
9350
9351
9352
9353
9354
9355
9356
9357
9358
9359
9360
9361
9362
9363
9364
9365
9366
9367
9368
9369
9370
9371
9372
9373
9374
21066
21068
21070
21073
21075
21077
21080
21082
21084
21086
21089
21091
21093
21095
21098
21100
21102
21104
21107
21109
21111
21113
21116
21118
21120
21122
21125
21127
21129
21132
21134
21136
21138
21141
21143
21145
21147
21150
21152
21154
21156
21159
21161
21163
21165
21168
21170
21172
21174
21177
21179
21181
21183
21186
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
9375
9376
9377
9378
9379
9380
9381
9382
9383
9384
9385
9386
9387
9388
9389
9390
9391
9392
9393
9394
9395
9396
9397
9398
9399
9400
9401
9402
9403
9404
9405
9406
9407
9408
9409
9410
9411
9412
9413
9414
9415
9416
9417
9418
9419
9420
9421
9422
9423
9424
9425
9426
9427
9428
21188
21190
21193
21195
21197
21199
21202
21204
21206
21208
21211
21213
21215
21217
21220
21222
21224
21226
21229
21231
21233
21235
21238
21240
21242
21245
21247
21249
21251
21254
21256
21258
21260
21263
21265
21267
21269
21272
21274
21276
21278
21281
21283
21285
21287
21290
21292
21294
21296
21299
21301
21303
21306
21308
9429
9430
9431
9432
9433
9434
9435
9436
9437
9438
9439
9440
9441
9442
9443
9444
9445
9446
9447
9448
9449
9450
9451
9452
9453
9454
9455
9456
9457
9458
9459
9460
9461
9462
9463
9464
9465
9466
9467
9468
9469
9470
9471
9472
9473
9474
9475
9476
9477
9478
9479
9480
9481
9482
21310
21312
21315
21317
21319
21321
21324
21326
21328
21330
21333
21335
21337
21339
21342
21344
21346
21348
21351
21353
21355
21358
21360
21362
21364
21367
21369
21371
21373
21376
21378
21380
21382
21385
21387
21389
21391
21394
21396
21398
21400
21403
21405
21407
21409
21412
21414
21416
21419
21421
21423
21425
21428
21430
175
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
9483
9484
9485
9486
9487
9488
9489
9490
9491
9492
9493
9494
9495
9496
9497
9498
9499
9500
9501
9502
9503
9504
9505
9506
9507
9508
9509
9510
9511
9512
9513
9514
9515
9516
9517
9518
9519
9520
9521
9522
9523
9524
9525
9526
9527
9528
9529
9530
9531
9532
9533
9534
9535
9536
21432
21434
21437
21439
21441
21443
21446
21448
21450
21452
21455
21457
21459
21461
21464
21466
21468
21471
21473
21475
21477
21480
21482
21484
21486
21489
21491
21493
21495
21498
21500
21502
21504
21507
21509
21511
21513
21516
21518
21520
21522
21525
21527
21529
21532
21534
21536
21538
21541
21543
21545
21547
21550
21552
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
9537
9538
9539
9540
9541
9542
9543
9544
9545
9546
9547
9548
9549
9550
9551
9552
9553
9554
9555
9556
9557
9558
9559
9560
9561
9562
9563
9564
9565
9566
9567
9568
9569
9570
9571
9572
9573
9574
9575
9576
9577
9578
9579
9580
9581
9582
9583
9584
9585
9586
9587
9588
9589
9590
21554
21556
21559
21561
21563
21565
21568
21570
21572
21574
21577
21579
21581
21584
21586
21588
21590
21593
21595
21597
21599
21602
21604
21606
21608
21611
21613
21615
21617
21620
21622
21624
21626
21629
21631
21633
21635
21638
21640
21642
21645
21647
21649
21651
21654
21656
21658
21660
21663
21665
21667
21669
21672
21674
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
9591
9592
9593
9594
9595
9596
9597
9598
9599
9600
9601
9602
9603
9604
9605
9606
9607
9608
9609
9610
9611
9612
9613
9614
9615
9616
9617
9618
9619
9620
9621
9622
9623
9624
9625
9626
9627
9628
9629
9630
9631
9632
9633
9634
9635
9636
9637
9638
9639
9640
9641
9642
9643
9644
21676
21678
21681
21683
21685
21687
21690
21692
21694
21697
21699
21701
21703
21706
21708
21710
21712
21715
21717
21719
21721
21724
21726
21728
21730
21733
21735
21737
21739
21742
21744
21746
21748
21751
21753
21755
21758
21760
21762
21764
21767
21769
21771
21773
21776
21778
21780
21782
21785
21787
21789
21791
21794
21796
9645
9646
9647
9648
9649
9650
9651
9652
9653
9654
9655
9656
9657
9658
9659
9660
9661
9662
9663
9664
9665
9666
9667
9668
9669
9670
9671
9672
9673
9674
9675
9676
9677
9678
9679
9680
9681
9682
9683
9684
9685
9686
9687
9688
9689
9690
9691
9692
9693
9694
9695
9696
9697
9698
21798
21800
21803
21805
21807
21810
21812
21814
21816
21819
21821
21823
21825
21828
21830
21832
21834
21837
21839
21841
21843
21846
21848
21850
21852
21855
21857
21859
21861
21864
21866
21868
21871
21873
21875
21877
21880
21882
21884
21886
21889
21891
21893
21895
21898
21900
21902
21904
21907
21909
21911
21913
21916
21918
176
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
9699
9700
9701
9702
9703
9704
9705
9706
9707
9708
9709
9710
9711
9712
9713
9714
9715
9716
9717
9718
9719
9720
9721
9722
9723
9724
9725
9726
9727
9728
9729
9730
9731
9732
9733
9734
9735
9736
9737
9738
9739
9740
9741
9742
9743
9744
9745
9746
9747
9748
9749
9750
9751
9752
21920
21923
21925
21927
21929
21932
21934
21936
21938
21941
21943
21945
21947
21950
21952
21954
21956
21959
21961
21963
21965
21968
21970
21972
21974
21977
21979
21981
21984
21986
21988
21990
21993
21995
21997
21999
22002
22004
22006
22008
22011
22013
22015
22017
22020
22022
22024
22026
22029
22031
22033
22036
22038
22040
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
9753
9754
9755
9756
9757
9758
9759
9760
9761
9762
9763
9764
9765
9766
9767
9768
9769
9770
9771
9772
9773
9774
9775
9776
9777
9778
9779
9780
9781
9782
9783
9784
9785
9786
9787
9788
9789
9790
9791
9792
9793
9794
9795
9796
9797
9798
9799
9800
9801
9802
9803
9804
9805
9806
22042
22045
22047
22049
22051
22054
22056
22058
22060
22063
22065
22067
22069
22072
22074
22076
22078
22081
22083
22085
22087
22090
22092
22094
22097
22099
22101
22103
22106
22108
22110
22112
22115
22117
22119
22121
22124
22126
22128
22130
22133
22135
22137
22139
22142
22144
22146
22149
22151
22153
22155
22158
22160
22162
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
9807
9808
9809
9810
9811
9812
9813
9814
9815
9816
9817
9818
9819
9820
9821
9822
9823
9824
9825
9826
9827
9828
9829
9830
9831
9832
9833
9834
9835
9836
9837
9838
9839
9840
9841
9842
9843
9844
9845
9846
9847
9848
9849
9850
9851
9852
9853
9854
9855
9856
9857
9858
9859
9860
22164
22167
22169
22171
22173
22176
22178
22180
22182
22185
22187
22189
22191
22194
22196
22198
22200
22203
22205
22207
22210
22212
22214
22216
22219
22221
22223
22225
22228
22230
22232
22234
22237
22239
22241
22243
22246
22248
22250
22252
22255
22257
22259
22262
22264
22266
22268
22271
22273
22275
22277
22280
22282
22284
9861
9862
9863
9864
9865
9866
9867
9868
9869
9870
9871
9872
9873
9874
9875
9876
9877
9878
9879
9880
9881
9882
9883
9884
9885
9886
9887
9888
9889
9890
9891
9892
9893
9894
9895
9896
9897
9898
9899
9900
9901
9902
9903
9904
9905
9906
9907
9908
9909
9910
9911
9912
9913
9914
22286
22289
22291
22293
22295
22298
22300
22302
22304
22307
22309
22311
22313
22316
22318
22320
22323
22325
22327
22329
22332
22334
22336
22338
22341
22343
22345
22347
22350
22352
22354
22356
22359
22361
22363
22365
22368
22370
22372
22375
22377
22379
22381
22384
22386
22388
22390
22393
22395
22397
22399
22402
22404
22406
177
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
9915
9916
9917
9918
9919
9920
9921
9922
9923
9924
9925
9926
9927
9928
9929
9930
9931
9932
9933
9934
9935
9936
9937
9938
9939
9940
9941
9942
9943
9944
9945
9946
9947
9948
9949
9950
9951
9952
9953
9954
9955
9956
9957
9958
9959
9960
9961
9962
9963
9964
9965
9966
9967
9968
22408
22411
22413
22415
22417
22420
22422
22424
22426
22429
22431
22433
22436
22438
22440
22442
22445
22447
22449
22451
22454
22456
22458
22460
22463
22465
22467
22469
22472
22474
22476
22478
22481
22483
22485
22488
22490
22492
22494
22497
22499
22501
22503
22506
22508
22510
22512
22515
22517
22519
22521
22524
22526
22528
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
9969
9970
9971
9972
9973
9974
9975
9976
9977
9978
9979
9980
9981
9982
9983
9984
9985
9986
9987
9988
9989
9990
9991
9992
9993
9994
9995
9996
9997
9998
9999
10000
10001
10002
10003
10004
10005
10006
10007
10008
10009
10010
10011
10012
10013
10014
10015
10016
10017
10018
10019
10020
10021
10022
22530
22533
22535
22537
22539
22542
22544
22546
22549
22551
22553
22555
22558
22560
22562
22564
22567
22569
22571
22573
22576
22578
22580
22582
22585
22587
22589
22591
22594
22596
22598
22601
22603
22605
22607
22610
22612
22614
22616
22619
22621
22623
22625
22628
22630
22632
22634
22637
22639
22641
22643
22646
22648
22650
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
10023
10024
10025
10026
10027
10028
10029
10030
10031
10032
10033
10034
10035
10036
10037
10038
10039
10040
10041
10042
10043
10044
10045
10046
10047
10048
10049
10050
10051
10052
10053
10054
10055
10056
10057
10058
10059
10060
10061
10062
10063
10064
10065
10066
10067
10068
10069
10070
10071
10072
10073
10074
10075
10076
22652
22655
22657
22659
22662
22664
22666
22668
22671
22673
22675
22677
22680
22682
22684
22686
22689
22691
22693
22695
22698
22700
22702
22704
22707
22709
22711
22714
22716
22718
22720
22723
22725
22727
22729
22732
22734
22736
22738
22741
22743
22745
22747
22750
22752
22754
22756
22759
22761
22763
22765
22768
22770
22772
10077
10078
10079
10080
10081
10082
10083
10084
10085
10086
10087
10088
10089
10090
10091
10092
10093
10094
10095
10096
10097
10098
10099
10100
10101
10102
10103
10104
10105
10106
10107
10108
10109
10110
10111
10112
10113
10114
10115
10116
10117
10118
10119
10120
10121
10122
10123
10124
10125
10126
10127
10128
10129
10130
22775
22777
22779
22781
22784
22786
22788
22790
22793
22795
22797
22799
22802
22804
22806
22808
22811
22813
22815
22817
22820
22822
22824
22827
22829
22831
22833
22836
22838
22840
22842
22845
22847
22849
22851
22854
22856
22858
22860
22863
22865
22867
22869
22872
22874
22876
22878
22881
22883
22885
22888
22890
22892
22894
178
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
10131
10132
10133
10134
10135
10136
10137
10138
10139
10140
10141
10142
10143
10144
10145
10146
10147
10148
10149
10150
10151
10152
10153
10154
10155
10156
10157
10158
10159
10160
10161
10162
10163
10164
10165
10166
10167
10168
10169
10170
10171
10172
10173
10174
10175
10176
10177
10178
10179
10180
10181
10182
10183
10184
22897
22899
22901
22903
22906
22908
22910
22912
22915
22917
22919
22921
22924
22926
22928
22930
22933
22935
22937
22940
22942
22944
22946
22949
22951
22953
22955
22958
22960
22962
22964
22967
22969
22971
22973
22976
22978
22980
22982
22985
22987
22989
22991
22994
22996
22998
23001
23003
23005
23007
23010
23012
23014
23016
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
10185
10186
10187
10188
10189
10190
10191
10192
10193
10194
10195
10196
10197
10198
10199
10200
10201
10202
10203
10204
10205
10206
10207
10208
10209
10210
10211
10212
10213
10214
10215
10216
10217
10218
10219
10220
10221
10222
10223
10224
10225
10226
10227
10228
10229
10230
10231
10232
10233
10234
10235
10236
10237
10238
23019
23021
23023
23025
23028
23030
23032
23034
23037
23039
23041
23043
23046
23048
23050
23053
23055
23057
23059
23062
23064
23066
23068
23071
23073
23075
23077
23080
23082
23084
23086
23089
23091
23093
23095
23098
23100
23102
23104
23107
23109
23111
23114
23116
23118
23120
23123
23125
23127
23129
23132
23134
23136
23138
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
10239
10240
10241
10242
10243
10244
10245
10246
10247
10248
10249
10250
10251
10252
10253
10254
10255
10256
10257
10258
10259
10260
10261
10262
10263
10264
10265
10266
10267
10268
10269
10270
10271
10272
10273
10274
10275
10276
10277
10278
10279
10280
10281
10282
10283
10284
10285
10286
10287
10288
10289
10290
10291
10292
23141
23143
23145
23147
23150
23152
23154
23156
23159
23161
23163
23166
23168
23170
23172
23175
23177
23179
23181
23184
23186
23188
23190
23193
23195
23197
23199
23202
23204
23206
23208
23211
23213
23215
23217
23220
23222
23224
23227
23229
23231
23233
23236
23238
23240
23242
23245
23247
23249
23251
23254
23256
23258
23260
10293
10294
10295
10296
10297
10298
10299
10300
10301
10302
10303
10304
10305
10306
10307
10308
10309
10310
10311
10312
10313
10314
10315
10316
10317
10318
10319
10320
10321
10322
10323
10324
10325
10326
10327
10328
10329
10330
10331
10332
10333
10334
10335
10336
10337
10338
10339
10340
10341
10342
10343
10344
10345
10346
23263
23265
23267
23269
23272
23274
23276
23279
23281
23283
23285
23288
23290
23292
23294
23297
23299
23301
23303
23306
23308
23310
23312
23315
23317
23319
23321
23324
23326
23328
23330
23333
23335
23337
23340
23342
23344
23346
23349
23351
23353
23355
23358
23360
23362
23364
23367
23369
23371
23373
23376
23378
23380
23382
179
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
10347
10348
10349
10350
10351
10352
10353
10354
10355
10356
10357
10358
10359
10360
10361
10362
10363
10364
10365
10366
10367
10368
10369
10370
10371
10372
10373
10374
10375
10376
10377
10378
10379
10380
10381
10382
10383
10384
10385
10386
10387
10388
10389
10390
10391
10392
10393
10394
10395
10396
10397
10398
10399
10400
23385
23387
23389
23392
23394
23396
23398
23401
23403
23405
23407
23410
23412
23414
23416
23419
23421
23423
23425
23428
23430
23432
23434
23437
23439
23441
23443
23446
23448
23450
23453
23455
23457
23459
23462
23464
23466
23468
23471
23473
23475
23477
23480
23482
23484
23486
23489
23491
23493
23495
23498
23500
23502
23505
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
10401
10402
10403
10404
10405
10406
10407
10408
10409
10410
10411
10412
10413
10414
10415
10416
10417
10418
10419
10420
10421
10422
10423
10424
10425
10426
10427
10428
10429
10430
10431
10432
10433
10434
10435
10436
10437
10438
10439
10440
10441
10442
10443
10444
10445
10446
10447
10448
10449
10450
10451
10452
10453
10454
23507
23509
23511
23514
23516
23518
23520
23523
23525
23527
23529
23532
23534
23536
23538
23541
23543
23545
23547
23550
23552
23554
23556
23559
23561
23563
23566
23568
23570
23572
23575
23577
23579
23581
23584
23586
23588
23590
23593
23595
23597
23599
23602
23604
23606
23608
23611
23613
23615
23618
23620
23622
23624
23627
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
10455
10456
10457
10458
10459
10460
10461
10462
10463
10464
10465
10466
10467
10468
10469
10470
10471
10472
10473
10474
10475
10476
10477
10478
10479
10480
10481
10482
10483
10484
10485
10486
10487
10488
10489
10490
10491
10492
10493
10494
10495
10496
10497
10498
10499
10500
10501
10502
10503
10504
10505
10506
10507
10508
23629
23631
23633
23636
23638
23640
23642
23645
23647
23649
23651
23654
23656
23658
23660
23663
23665
23667
23669
23672
23674
23676
23679
23681
23683
23685
23688
23690
23692
23694
23697
23699
23701
23703
23706
23708
23710
23712
23715
23717
23719
23721
23724
23726
23728
23731
23733
23735
23737
23740
23742
23744
23746
23749
10509
10510
10511
10512
10513
10514
10515
10516
10517
10518
10519
10520
10521
10522
10523
10524
10525
10526
10527
10528
10529
10530
10531
10532
10533
10534
10535
10536
10537
10538
10539
10540
10541
10542
10543
10544
10545
10546
10547
10548
10549
10550
10551
10552
10553
10554
10555
10556
10557
10558
10559
10560
10561
10562
23751
23753
23755
23758
23760
23762
23764
23767
23769
23771
23773
23776
23778
23780
23782
23785
23787
23789
23792
23794
23796
23798
23801
23803
23805
23807
23810
23812
23814
23816
23819
23821
23823
23825
23828
23830
23832
23834
23837
23839
23841
23844
23846
23848
23850
23853
23855
23857
23859
23862
23864
23866
23868
23871
180
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
10563
10564
10565
10566
10567
10568
10569
10570
10571
10572
10573
10574
10575
10576
10577
10578
10579
10580
10581
10582
10583
10584
10585
10586
10587
10588
10589
10590
10591
10592
10593
10594
10595
10596
10597
10598
10599
10600
10601
10602
10603
10604
10605
10606
10607
10608
10609
10610
10611
10612
10613
10614
10615
10616
23873
23875
23877
23880
23882
23884
23886
23889
23891
23893
23895
23898
23900
23902
23905
23907
23909
23911
23914
23916
23918
23920
23923
23925
23927
23929
23932
23934
23936
23938
23941
23943
23945
23947
23950
23952
23954
23957
23959
23961
23963
23966
23968
23970
23972
23975
23977
23979
23981
23984
23986
23988
23990
23993
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
10617
10618
10619
10620
10621
10622
10623
10624
10625
10626
10627
10628
10629
10630
10631
10632
10633
10634
10635
10636
10637
10638
10639
10640
10641
10642
10643
10644
10645
10646
10647
10648
10649
10650
10651
10652
10653
10654
10655
10656
10657
10658
10659
10660
10661
10662
10663
10664
10665
10666
10667
10668
10669
10670
23995
23997
23999
24002
24004
24006
24008
24011
24013
24015
24018
24020
24022
24024
24027
24029
24031
24033
24036
24038
24040
24042
24045
24047
24049
24051
24054
24056
24058
24060
24063
24065
24067
24070
24072
24074
24076
24079
24081
24083
24085
24088
24090
24092
24094
24097
24099
24101
24103
24106
24108
24110
24112
24115
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
10671
10672
10673
10674
10675
10676
10677
10678
10679
10680
10681
10682
10683
10684
10685
10686
10687
10688
10689
10690
10691
10692
10693
10694
10695
10696
10697
10698
10699
10700
10701
10702
10703
10704
10705
10706
10707
10708
10709
10710
10711
10712
10713
10714
10715
10716
10717
10718
10719
10720
10721
10722
10723
10724
24117
24119
24121
24124
24126
24128
24131
24133
24135
24137
24140
24142
24144
24146
24149
24151
24153
24155
24158
24160
24162
24164
24167
24169
24171
24173
24176
24178
24180
24183
24185
24187
24189
24192
24194
24196
24198
24201
24203
24205
24207
24210
24212
24214
24216
24219
24221
24223
24225
24228
24230
24232
24234
24237
10725
10726
10727
10728
10729
10730
10731
10732
10733
10734
10735
10736
10737
10738
10739
10740
10741
10742
10743
10744
10745
10746
10747
10748
10749
10750
10751
10752
10753
10754
10755
10756
10757
10758
10759
10760
10761
10762
10763
10764
10765
10766
10767
10768
10769
10770
10771
10772
10773
10774
10775
10776
10777
10778
24239
24241
24244
24246
24248
24250
24253
24255
24257
24259
24262
24264
24266
24268
24271
24273
24275
24277
24280
24282
24284
24286
24289
24291
24293
24296
24298
24300
24302
24305
24307
24309
24311
24314
24316
24318
24320
24323
24325
24327
24329
24332
24334
24336
24338
24341
24343
24345
24347
24350
24352
24354
24357
24359
181
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
10779
10780
10781
10782
10783
10784
10785
10786
10787
10788
10789
10790
10791
10792
10793
10794
10795
10796
10797
10798
10799
10800
10801
10802
10803
10804
10805
10806
10807
10808
10809
10810
10811
10812
10813
10814
10815
10816
10817
10818
10819
10820
10821
10822
10823
10824
10825
10826
10827
10828
10829
10830
10831
10832
24361
24363
24366
24368
24370
24372
24375
24377
24379
24381
24384
24386
24388
24390
24393
24395
24397
24399
24402
24404
24406
24409
24411
24413
24415
24418
24420
24422
24424
24427
24429
24431
24433
24436
24438
24440
24442
24445
24447
24449
24451
24454
24456
24458
24460
24463
24465
24467
24470
24472
24474
24476
24479
24481
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
10833
10834
10835
10836
10837
10838
10839
10840
10841
10842
10843
10844
10845
10846
10847
10848
10849
10850
10851
10852
10853
10854
10855
10856
10857
10858
10859
10860
10861
10862
10863
10864
10865
10866
10867
10868
10869
10870
10871
10872
10873
10874
10875
10876
10877
10878
10879
10880
10881
10882
10883
10884
10885
10886
24483
24485
24488
24490
24492
24494
24497
24499
24501
24503
24506
24508
24510
24512
24515
24517
24519
24522
24524
24526
24528
24531
24533
24535
24537
24540
24542
24544
24546
24549
24551
24553
24555
24558
24560
24562
24564
24567
24569
24571
24573
24576
24578
24580
24583
24585
24587
24589
24592
24594
24596
24598
24601
24603
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
10887
10888
10889
10890
10891
10892
10893
10894
10895
10896
10897
10898
10899
10900
10901
10902
10903
10904
10905
10906
10907
10908
10909
10910
10911
10912
10913
10914
10915
10916
10917
10918
10919
10920
10921
10922
10923
10924
10925
10926
10927
10928
10929
10930
10931
10932
10933
10934
10935
10936
10937
10938
10939
10940
24605
24607
24610
24612
24614
24616
24619
24621
24623
24625
24628
24630
24632
24635
24637
24639
24641
24644
24646
24648
24650
24653
24655
24657
24659
24662
24664
24666
24668
24671
24673
24675
24677
24680
24682
24684
24686
24689
24691
24693
24696
24698
24700
24702
24705
24707
24709
24711
24714
24716
24718
24720
24723
24725
10941
10942
10943
10944
10945
10946
10947
10948
10949
10950
10951
10952
10953
10954
10955
10956
10957
10958
10959
10960
10961
10962
10963
10964
10965
10966
10967
10968
10969
10970
10971
10972
10973
10974
10975
10976
10977
10978
10979
10980
10981
10982
10983
10984
10985
10986
10987
10988
10989
10990
10991
10992
10993
10994
24727
24729
24732
24734
24736
24738
24741
24743
24745
24748
24750
24752
24754
24757
24759
24761
24763
24766
24768
24770
24772
24775
24777
24779
24781
24784
24786
24788
24790
24793
24795
24797
24799
24802
24804
24806
24809
24811
24813
24815
24818
24820
24822
24824
24827
24829
24831
24833
24836
24838
24840
24842
24845
24847
182
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
10995
10996
10997
10998
10999
11000
11001
11002
11003
11004
11005
11006
11007
11008
11009
11010
11011
11012
11013
11014
11015
11016
11017
11018
11019
11020
11021
11022
11023
11024
11025
11026
11027
11028
11029
11030
11031
11032
11033
11034
11035
11036
11037
11038
11039
11040
11041
11042
11043
11044
11045
11046
11047
11048
24849
24851
24854
24856
24858
24861
24863
24865
24867
24870
24872
24874
24876
24879
24881
24883
24885
24888
24890
24892
24894
24897
24899
24901
24903
24906
24908
24910
24912
24915
24917
24919
24922
24924
24926
24928
24931
24933
24935
24937
24940
24942
24944
24946
24949
24951
24953
24955
24958
24960
24962
24964
24967
24969
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
11049
11050
11051
11052
11053
11054
11055
11056
11057
11058
11059
11060
11061
11062
11063
11064
11065
11066
11067
11068
11069
11070
11071
11072
11073
11074
11075
11076
11077
11078
11079
11080
11081
11082
11083
11084
11085
11086
11087
11088
11089
11090
11091
11092
11093
11094
11095
11096
11097
11098
11099
11100
11101
11102
24971
24974
24976
24978
24980
24983
24985
24987
24989
24992
24994
24996
24998
25001
25003
25005
25007
25010
25012
25014
25016
25019
25021
25023
25025
25028
25030
25032
25035
25037
25039
25041
25044
25046
25048
25050
25053
25055
25057
25059
25062
25064
25066
25068
25071
25073
25075
25077
25080
25082
25084
25087
25089
25091
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
11103
11104
11105
11106
11107
11108
11109
11110
11111
11112
11113
11114
11115
11116
11117
11118
11119
11120
11121
11122
11123
11124
11125
11126
11127
11128
11129
11130
11131
11132
11133
11134
11135
11136
11137
11138
11139
11140
11141
11142
11143
11144
11145
11146
11147
11148
11149
11150
11151
11152
11153
11154
11155
11156
25093
25096
25098
25100
25102
25105
25107
25109
25111
25114
25116
25118
25120
25123
25125
25127
25129
25132
25134
25136
25138
25141
25143
25145
25148
25150
25152
25154
25157
25159
25161
25163
25166
25168
25170
25172
25175
25177
25179
25181
25184
25186
25188
25190
25193
25195
25197
25200
25202
25204
25206
25209
25211
25213
11157
11158
11159
11160
11161
11162
11163
11164
11165
11166
11167
11168
11169
11170
11171
11172
11173
11174
11175
11176
11177
11178
11179
11180
11181
11182
11183
11184
11185
11186
11187
11188
11189
11190
11191
11192
11193
11194
11195
11196
11197
11198
11199
11200
11201
11202
11203
11204
11205
11206
11207
11208
11209
11210
25215
25218
25220
25222
25224
25227
25229
25231
25233
25236
25238
25240
25242
25245
25247
25249
25251
25254
25256
25258
25261
25263
25265
25267
25270
25272
25274
25276
25279
25281
25283
25285
25288
25290
25292
25294
25297
25299
25301
25303
25306
25308
25310
25313
25315
25317
25319
25322
25324
25326
25328
25331
25333
25335
183
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
11211
11212
11213
11214
11215
11216
11217
11218
11219
11220
11221
11222
11223
11224
11225
11226
11227
11228
11229
11230
11231
11232
11233
11234
11235
11236
11237
11238
11239
11240
11241
11242
11243
11244
11245
11246
11247
11248
11249
11250
11251
11252
11253
11254
11255
11256
11257
11258
11259
11260
11261
11262
11263
11264
25337
25340
25342
25344
25346
25349
25351
25353
25355
25358
25360
25362
25364
25367
25369
25371
25374
25376
25378
25380
25383
25385
25387
25389
25392
25394
25396
25398
25401
25403
25405
25407
25410
25412
25414
25416
25419
25421
25423
25426
25428
25430
25432
25435
25437
25439
25441
25444
25446
25448
25450
25453
25455
25457
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
11265
11266
11267
11268
11269
11270
11271
11272
11273
11274
11275
11276
11277
11278
11279
11280
11281
11282
11283
11284
11285
11286
11287
11288
11289
11290
11291
11292
11293
11294
11295
11296
11297
11298
11299
11300
11301
11302
11303
11304
11305
11306
11307
11308
11309
11310
11311
11312
11313
11314
11315
11316
11317
11318
25459
25462
25464
25466
25468
25471
25473
25475
25477
25480
25482
25484
25487
25489
25491
25493
25496
25498
25500
25502
25505
25507
25509
25511
25514
25516
25518
25520
25523
25525
25527
25529
25532
25534
25536
25539
25541
25543
25545
25548
25550
25552
25554
25557
25559
25561
25563
25566
25568
25570
25572
25575
25577
25579
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
11319
11320
11321
11322
11323
11324
11325
11326
11327
11328
11329
11330
11331
11332
11333
11334
11335
11336
11337
11338
11339
11340
11341
11342
11343
11344
11345
11346
11347
11348
11349
11350
11351
11352
11353
11354
11355
11356
11357
11358
11359
11360
11361
11362
11363
11364
11365
11366
11367
11368
11369
11370
11371
11372
25581
25584
25586
25588
25590
25593
25595
25597
25600
25602
25604
25606
25609
25611
25613
25615
25618
25620
25622
25624
25627
25629
25631
25633
25636
25638
25640
25642
25645
25647
25649
25652
25654
25656
25658
25661
25663
25665
25667
25670
25672
25674
25676
25679
25681
25683
25685
25688
25690
25692
25694
25697
25699
25701
11373
11374
11375
11376
11377
11378
11379
11380
11381
11382
11383
11384
11385
11386
11387
11388
11389
11390
11391
11392
11393
11394
11395
11396
11397
11398
11399
11400
11401
11402
11403
11404
11405
11406
11407
11408
11409
11410
11411
11412
11413
11414
11415
11416
11417
11418
11419
11420
11421
11422
11423
11424
11425
11426
25703
25706
25708
25710
25713
25715
25717
25719
25722
25724
25726
25728
25731
25733
25735
25737
25740
25742
25744
25746
25749
25751
25753
25755
25758
25760
25762
25765
25767
25769
25771
25774
25776
25778
25780
25783
25785
25787
25789
25792
25794
25796
25798
25801
25803
25805
25807
25810
25812
25814
25816
25819
25821
25823
184
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
11427
11428
11429
11430
11431
11432
11433
11434
11435
11436
11437
11438
11439
11440
11441
11442
11443
11444
11445
11446
11447
11448
11449
11450
11451
11452
11453
11454
11455
11456
11457
11458
11459
11460
11461
11462
11463
11464
11465
11466
11467
11468
11469
11470
11471
11472
11473
11474
11475
11476
11477
11478
11479
11480
25826
25828
25830
25832
25835
25837
25839
25841
25844
25846
25848
25850
25853
25855
25857
25859
25862
25864
25866
25868
25871
25873
25875
25878
25880
25882
25884
25887
25889
25891
25893
25896
25898
25900
25902
25905
25907
25909
25911
25914
25916
25918
25920
25923
25925
25927
25929
25932
25934
25936
25939
25941
25943
25945
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
11481
11482
11483
11484
11485
11486
11487
11488
11489
11490
11491
11492
11493
11494
11495
11496
11497
11498
11499
11500
11501
11502
11503
11504
11505
11506
11507
11508
11509
11510
11511
11512
11513
11514
11515
11516
11517
11518
11519
11520
11521
11522
11523
11524
11525
11526
11527
11528
11529
11530
11531
11532
11533
11534
25948
25950
25952
25954
25957
25959
25961
25963
25966
25968
25970
25972
25975
25977
25979
25981
25984
25986
25988
25991
25993
25995
25997
26000
26002
26004
26006
26009
26011
26013
26015
26018
26020
26022
26024
26027
26029
26031
26033
26036
26038
26040
26042
26045
26047
26049
26052
26054
26056
26058
26061
26063
26065
26067
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
11535
11536
11537
11538
11539
11540
11541
11542
11543
11544
11545
11546
11547
11548
11549
11550
11551
11552
11553
11554
11555
11556
11557
11558
11559
11560
11561
11562
11563
11564
11565
11566
11567
11568
11569
11570
11571
11572
11573
11574
11575
11576
11577
11578
11579
11580
11581
11582
11583
11584
11585
11586
11587
11588
26070
26072
26074
26076
26079
26081
26083
26085
26088
26090
26092
26094
26097
26099
26101
26104
26106
26108
26110
26113
26115
26117
26119
26122
26124
26126
26128
26131
26133
26135
26137
26140
26142
26144
26146
26149
26151
26153
26155
26158
26160
26162
26165
26167
26169
26171
26174
26176
26178
26180
26183
26185
26187
26189
11589
11590
11591
11592
11593
11594
11595
11596
11597
11598
11599
11600
11601
11602
11603
11604
11605
11606
11607
11608
11609
11610
11611
11612
11613
11614
11615
11616
11617
11618
11619
11620
11621
11622
11623
11624
11625
11626
11627
11628
11629
11630
11631
11632
11633
11634
11635
11636
11637
11638
11639
11640
11641
11642
26192
26194
26196
26198
26201
26203
26205
26207
26210
26212
26214
26217
26219
26221
26223
26226
26228
26230
26232
26235
26237
26239
26241
26244
26246
26248
26250
26253
26255
26257
26259
26262
26264
26266
26268
26271
26273
26275
26278
26280
26282
26284
26287
26289
26291
26293
26296
26298
26300
26302
26305
26307
26309
26311
185
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
11643
11644
11645
11646
11647
11648
11649
11650
11651
11652
11653
11654
11655
11656
11657
11658
11659
11660
11661
11662
11663
11664
11665
11666
11667
11668
11669
11670
11671
11672
11673
11674
11675
11676
11677
11678
11679
11680
11681
11682
11683
11684
11685
11686
11687
11688
11689
11690
11691
11692
11693
11694
11695
11696
26314
26316
26318
26320
26323
26325
26327
26330
26332
26334
26336
26339
26341
26343
26345
26348
26350
26352
26354
26357
26359
26361
26363
26366
26368
26370
26372
26375
26377
26379
26381
26384
26386
26388
26391
26393
26395
26397
26400
26402
26404
26406
26409
26411
26413
26415
26418
26420
26422
26424
26427
26429
26431
26433
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
11697
11698
11699
11700
11701
11702
11703
11704
11705
11706
11707
11708
11709
11710
11711
11712
11713
11714
11715
11716
11717
11718
11719
11720
11721
11722
11723
11724
11725
11726
11727
11728
11729
11730
11731
11732
11733
11734
11735
11736
11737
11738
11739
11740
11741
11742
11743
11744
11745
11746
11747
11748
11749
11750
26436
26438
26440
26443
26445
26447
26449
26452
26454
26456
26458
26461
26463
26465
26467
26470
26472
26474
26476
26479
26481
26483
26485
26488
26490
26492
26494
26497
26499
26501
26504
26506
26508
26510
26513
26515
26517
26519
26522
26524
26526
26528
26531
26533
26535
26537
26540
26542
26544
26546
26549
26551
26553
26556
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
11751
11752
11753
11754
11755
11756
11757
11758
11759
11760
11761
11762
11763
11764
11765
11766
11767
11768
11769
11770
11771
11772
11773
11774
11775
11776
11777
11778
11779
11780
11781
11782
11783
11784
11785
11786
11787
11788
11789
11790
11791
11792
11793
11794
11795
11796
11797
11798
11799
11800
11801
11802
11803
11804
26558
26560
26562
26565
26567
26569
26571
26574
26576
26578
26580
26583
26585
26587
26589
26592
26594
26596
26598
26601
26603
26605
26607
26610
26612
26614
26617
26619
26621
26623
26626
26628
26630
26632
26635
26637
26639
26641
26644
26646
26648
26650
26653
26655
26657
26659
26662
26664
26666
26669
26671
26673
26675
26678
11805
11806
11807
11808
11809
11810
11811
11812
11813
11814
11815
11816
11817
11818
11819
11820
11821
11822
11823
11824
11825
11826
11827
11828
11829
11830
11831
11832
11833
11834
11835
11836
11837
11838
11839
11840
11841
11842
11843
11844
11845
11846
11847
11848
11849
11850
11851
11852
11853
11854
11855
11856
11857
11858
26680
26682
26684
26687
26689
26691
26693
26696
26698
26700
26702
26705
26707
26709
26711
26714
26716
26718
26720
26723
26725
26727
26730
26732
26734
26736
26739
26741
26743
26745
26748
26750
26752
26754
26757
26759
26761
26763
26766
26768
26770
26772
26775
26777
26779
26782
26784
26786
26788
26791
26793
26795
26797
26800
186
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
11859
11860
11861
11862
11863
11864
11865
11866
11867
11868
11869
11870
11871
11872
11873
11874
11875
11876
11877
11878
11879
11880
11881
11882
11883
11884
11885
11886
11887
11888
11889
11890
11891
11892
11893
11894
11895
11896
11897
11898
11899
11900
11901
11902
11903
11904
11905
11906
11907
11908
11909
11910
11911
11912
26802
26804
26806
26809
26811
26813
26815
26818
26820
26822
26824
26827
26829
26831
26833
26836
26838
26840
26843
26845
26847
26849
26852
26854
26856
26858
26861
26863
26865
26867
26870
26872
26874
26876
26879
26881
26883
26885
26888
26890
26892
26895
26897
26899
26901
26904
26906
26908
26910
26913
26915
26917
26919
26922
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
11913
11914
11915
11916
11917
11918
11919
11920
11921
11922
11923
11924
11925
11926
11927
11928
11929
11930
11931
11932
11933
11934
11935
11936
11937
11938
11939
11940
11941
11942
11943
11944
11945
11946
11947
11948
11949
11950
11951
11952
11953
11954
11955
11956
11957
11958
11959
11960
11961
11962
11963
11964
11965
11966
26924
26926
26928
26931
26933
26935
26937
26940
26942
26944
26946
26949
26951
26953
26956
26958
26960
26962
26965
26967
26969
26971
26974
26976
26978
26980
26983
26985
26987
26989
26992
26994
26996
26998
27001
27003
27005
27008
27010
27012
27014
27017
27019
27021
27023
27026
27028
27030
27032
27035
27037
27039
27041
27044
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
11967
11968
11969
11970
11971
11972
11973
11974
11975
11976
11977
11978
11979
11980
11981
11982
11983
11984
11985
11986
11987
11988
11989
11990
11991
11992
11993
11994
11995
11996
11997
11998
11999
12000
12001
12002
12003
12004
12005
12006
12007
12008
12009
12010
12011
12012
12013
12014
12015
12016
12017
12018
12019
12020
27046
27048
27050
27053
27055
27057
27059
27062
27064
27066
27069
27071
27073
27075
27078
27080
27082
27084
27087
27089
27091
27093
27096
27098
27100
27102
27105
27107
27109
27111
27114
27116
27118
27121
27123
27125
27127
27130
27132
27134
27136
27139
27141
27143
27145
27148
27150
27152
27154
27157
27159
27161
27163
27166
12021
12022
12023
12024
12025
12026
12027
12028
12029
12030
12031
12032
12033
12034
12035
12036
12037
12038
12039
12040
12041
12042
12043
12044
12045
12046
12047
12048
12049
12050
12051
12052
12053
12054
12055
12056
12057
12058
12059
12060
12061
12062
12063
12064
12065
12066
12067
12068
12069
12070
12071
12072
12073
12074
27168
27170
27172
27175
27177
27179
27182
27184
27186
27188
27191
27193
27195
27197
27200
27202
27204
27206
27209
27211
27213
27215
27218
27220
27222
27224
27227
27229
27231
27234
27236
27238
27240
27243
27245
27247
27249
27252
27254
27256
27258
27261
27263
27265
27267
27270
27272
27274
27276
27279
27281
27283
27285
27288
187
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
12075
12076
12077
12078
12079
12080
12081
12082
12083
12084
12085
12086
12087
12088
12089
12090
12091
12092
12093
12094
12095
12096
12097
12098
12099
12100
12101
12102
12103
12104
12105
12106
12107
12108
12109
12110
12111
12112
12113
12114
12115
12116
12117
12118
12119
12120
12121
12122
12123
12124
12125
12126
12127
12128
27290
27292
27295
27297
27299
27301
27304
27306
27308
27310
27313
27315
27317
27319
27322
27324
27326
27328
27331
27333
27335
27337
27340
27342
27344
27347
27349
27351
27353
27356
27358
27360
27362
27365
27367
27369
27371
27374
27376
27378
27380
27383
27385
27387
27389
27392
27394
27396
27398
27401
27403
27405
27408
27410
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
12129
12130
12131
12132
12133
12134
12135
12136
12137
12138
12139
12140
12141
12142
12143
12144
12145
12146
12147
12148
12149
12150
12151
12152
12153
12154
12155
12156
12157
12158
12159
12160
12161
12162
12163
12164
12165
12166
12167
12168
12169
12170
12171
12172
12173
12174
12175
12176
12177
12178
12179
12180
12181
12182
27412
27414
27417
27419
27421
27423
27426
27428
27430
27432
27435
27437
27439
27441
27444
27446
27448
27450
27453
27455
27457
27460
27462
27464
27466
27469
27471
27473
27475
27478
27480
27482
27484
27487
27489
27491
27493
27496
27498
27500
27502
27505
27507
27509
27511
27514
27516
27518
27521
27523
27525
27527
27530
27532
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
12183
12184
12185
12186
12187
12188
12189
12190
12191
12192
12193
12194
12195
12196
12197
12198
12199
12200
12201
12202
12203
12204
12205
12206
12207
12208
12209
12210
12211
12212
12213
12214
12215
12216
12217
12218
12219
12220
12221
12222
12223
12224
12225
12226
12227
12228
12229
12230
12231
12232
12233
12234
12235
12236
27534
27536
27539
27541
27543
27545
27548
27550
27552
27554
27557
27559
27561
27563
27566
27568
27570
27573
27575
27577
27579
27582
27584
27586
27588
27591
27593
27595
27597
27600
27602
27604
27606
27609
27611
27613
27615
27618
27620
27622
27624
27627
27629
27631
27634
27636
27638
27640
27643
27645
27647
27649
27652
27654
12237
12238
12239
12240
12241
12242
12243
12244
12245
12246
12247
12248
12249
12250
12251
12252
12253
12254
12255
12256
12257
12258
12259
12260
12261
12262
12263
12264
12265
12266
12267
12268
12269
12270
12271
12272
12273
12274
12275
12276
12277
12278
12279
12280
12281
12282
12283
12284
12285
12286
12287
12288
12289
12290
27656
27658
27661
27663
27665
27667
27670
27672
27674
27676
27679
27681
27683
27686
27688
27690
27692
27695
27697
27699
27701
27704
27706
27708
27710
27713
27715
27717
27719
27722
27724
27726
27728
27731
27733
27735
27737
27740
27742
27744
27747
27749
27751
27753
27756
27758
27760
27762
27765
27767
27769
27771
27774
27776
188
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
12291
12292
12293
12294
12295
12296
12297
12298
12299
12300
12301
12302
12303
12304
12305
12306
12307
12308
12309
12310
12311
12312
12313
12314
12315
12316
12317
12318
12319
12320
12321
12322
12323
12324
12325
12326
12327
12328
12329
12330
12331
12332
12333
12334
12335
12336
12337
12338
12339
12340
12341
12342
12343
12344
27778
27780
27783
27785
27787
27789
27792
27794
27796
27799
27801
27803
27805
27808
27810
27812
27814
27817
27819
27821
27823
27826
27828
27830
27832
27835
27837
27839
27841
27844
27846
27848
27850
27853
27855
27857
27860
27862
27864
27866
27869
27871
27873
27875
27878
27880
27882
27884
27887
27889
27891
27893
27896
27898
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
12345
12346
12347
12348
12349
12350
12351
12352
12353
12354
12355
12356
12357
12358
12359
12360
12361
12362
12363
12364
12365
12366
12367
12368
12369
12370
12371
12372
12373
12374
12375
12376
12377
12378
12379
12380
12381
12382
12383
12384
12385
12386
12387
12388
12389
12390
12391
12392
12393
12394
12395
12396
12397
12398
27900
27902
27905
27907
27909
27912
27914
27916
27918
27921
27923
27925
27927
27930
27932
27934
27936
27939
27941
27943
27945
27948
27950
27952
27954
27957
27959
27961
27963
27966
27968
27970
27973
27975
27977
27979
27982
27984
27986
27988
27991
27993
27995
27997
28000
28002
28004
28006
28009
28011
28013
28015
28018
28020
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
12399
12400
12401
12402
12403
12404
12405
12406
12407
12408
12409
12410
12411
12412
12413
12414
12415
12416
12417
12418
12419
12420
12421
12422
12423
12424
12425
12426
12427
12428
12429
12430
12431
12432
12433
12434
12435
12436
12437
12438
12439
12440
12441
12442
12443
12444
12445
12446
12447
12448
12449
12450
12451
12452
28022
28025
28027
28029
28031
28034
28036
28038
28040
28043
28045
28047
28049
28052
28054
28056
28058
28061
28063
28065
28067
28070
28072
28074
28076
28079
28081
28083
28086
28088
28090
28092
28095
28097
28099
28101
28104
28106
28108
28110
28113
28115
28117
28119
28122
28124
28126
28128
28131
28133
28135
28138
28140
28142
12453
12454
12455
12456
12457
12458
12459
12460
12461
12462
12463
12464
12465
12466
12467
12468
12469
12470
12471
12472
12473
12474
12475
12476
12477
12478
12479
12480
12481
12482
12483
12484
12485
12486
12487
12488
12489
12490
12491
12492
12493
12494
12495
12496
12497
12498
12499
12500
12501
12502
12503
12504
12505
12506
28144
28147
28149
28151
28153
28156
28158
28160
28162
28165
28167
28169
28171
28174
28176
28178
28180
28183
28185
28187
28189
28192
28194
28196
28199
28201
28203
28205
28208
28210
28212
28214
28217
28219
28221
28223
28226
28228
28230
28232
28235
28237
28239
28241
28244
28246
28248
28251
28253
28255
28257
28260
28262
28264
189
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
12507
12508
12509
12510
12511
12512
12513
12514
12515
12516
12517
12518
12519
12520
12521
12522
12523
12524
12525
12526
12527
12528
12529
12530
12531
12532
12533
12534
12535
12536
12537
12538
12539
12540
12541
12542
12543
12544
12545
12546
12547
12548
12549
12550
12551
12552
12553
12554
12555
12556
12557
12558
12559
12560
28266
28269
28271
28273
28275
28278
28280
28282
28284
28287
28289
28291
28293
28296
28298
28300
28302
28305
28307
28309
28312
28314
28316
28318
28321
28323
28325
28327
28330
28332
28334
28336
28339
28341
28343
28345
28348
28350
28352
28354
28357
28359
28361
28364
28366
28368
28370
28373
28375
28377
28379
28382
28384
28386
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
12561
12562
12563
12564
12565
12566
12567
12568
12569
12570
12571
12572
12573
12574
12575
12576
12577
12578
12579
12580
12581
12582
12583
12584
12585
12586
12587
12588
12589
12590
12591
12592
12593
12594
12595
12596
12597
12598
12599
12600
12601
12602
12603
12604
12605
12606
12607
12608
12609
12610
12611
12612
12613
12614
28388
28391
28393
28395
28397
28400
28402
28404
28406
28409
28411
28413
28415
28418
28420
28422
28425
28427
28429
28431
28434
28436
28438
28440
28443
28445
28447
28449
28452
28454
28456
28458
28461
28463
28465
28467
28470
28472
28474
28477
28479
28481
28483
28486
28488
28490
28492
28495
28497
28499
28501
28504
28506
28508
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
12615
12616
12617
12618
12619
12620
12621
12622
12623
12624
12625
12626
12627
12628
12629
12630
12631
12632
12633
12634
12635
12636
12637
12638
12639
12640
12641
12642
12643
12644
12645
12646
12647
12648
12649
12650
12651
12652
12653
12654
12655
12656
12657
12658
12659
12660
12661
12662
12663
12664
12665
12666
12667
12668
28510
28513
28515
28517
28519
28522
28524
28526
28528
28531
28533
28535
28538
28540
28542
28544
28547
28549
28551
28553
28556
28558
28560
28562
28565
28567
28569
28571
28574
28576
28578
28580
28583
28585
28587
28590
28592
28594
28596
28599
28601
28603
28605
28608
28610
28612
28614
28617
28619
28621
28623
28626
28628
28630
12669
12670
12671
12672
12673
12674
12675
12676
12677
12678
12679
12680
12681
12682
12683
12684
12685
12686
12687
12688
12689
12690
12691
12692
12693
12694
12695
12696
12697
12698
12699
12700
12701
12702
12703
12704
12705
12706
12707
12708
12709
12710
12711
12712
12713
12714
12715
12716
12717
12718
12719
12720
12721
12722
28632
28635
28637
28639
28641
28644
28646
28648
28651
28653
28655
28657
28660
28662
28664
28666
28669
28671
28673
28675
28678
28680
28682
28684
28687
28689
28691
28693
28696
28698
28700
28703
28705
28707
28709
28712
28714
28716
28718
28721
28723
28725
28727
28730
28732
28734
28736
28739
28741
28743
28745
28748
28750
28752
190
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
12723
12724
12725
12726
12727
12728
12729
12730
12731
12732
12733
12734
12735
12736
12737
12738
12739
12740
12741
12742
12743
12744
12745
12746
12747
12748
12749
12750
12751
12752
12753
12754
12755
12756
12757
12758
12759
12760
12761
12762
12763
12764
12765
12766
12767
12768
12769
12770
12771
12772
12773
12774
12775
12776
28754
28757
28759
28761
28764
28766
28768
28770
28773
28775
28777
28779
28782
28784
28786
28788
28791
28793
28795
28797
28800
28802
28804
28806
28809
28811
28813
28816
28818
28820
28822
28825
28827
28829
28831
28834
28836
28838
28840
28843
28845
28847
28849
28852
28854
28856
28858
28861
28863
28865
28867
28870
28872
28874
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
12777
12778
12779
12780
12781
12782
12783
12784
12785
12786
12787
12788
12789
12790
12791
12792
12793
12794
12795
12796
12797
12798
12799
12800
12801
12802
12803
12804
12805
12806
12807
12808
12809
12810
12811
12812
12813
12814
12815
12816
12817
12818
12819
12820
12821
12822
12823
12824
12825
12826
12827
12828
12829
12830
28877
28879
28881
28883
28886
28888
28890
28892
28895
28897
28899
28901
28904
28906
28908
28910
28913
28915
28917
28919
28922
28924
28926
28929
28931
28933
28935
28938
28940
28942
28944
28947
28949
28951
28953
28956
28958
28960
28962
28965
28967
28969
28971
28974
28976
28978
28980
28983
28985
28987
28990
28992
28994
28996
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
12831
12832
12833
12834
12835
12836
12837
12838
12839
12840
12841
12842
12843
12844
12845
12846
12847
12848
12849
12850
12851
12852
12853
12854
12855
12856
12857
12858
12859
12860
12861
12862
12863
12864
12865
12866
12867
12868
12869
12870
12871
12872
12873
12874
12875
12876
12877
12878
12879
12880
12881
12882
12883
12884
28999
29001
29003
29005
29008
29010
29012
29014
29017
29019
29021
29023
29026
29028
29030
29032
29035
29037
29039
29042
29044
29046
29048
29051
29053
29055
29057
29060
29062
29064
29066
29069
29071
29073
29075
29078
29080
29082
29084
29087
29089
29091
29093
29096
29098
29100
29103
29105
29107
29109
29112
29114
29116
29118
12885
12886
12887
12888
12889
12890
12891
12892
12893
12894
12895
12896
12897
12898
12899
12900
12901
12902
12903
12904
12905
12906
12907
12908
12909
12910
12911
12912
12913
12914
12915
12916
12917
12918
12919
12920
12921
12922
12923
12924
12925
12926
12927
12928
12929
12930
12931
12932
12933
12934
12935
12936
12937
12938
29121
29123
29125
29127
29130
29132
29134
29136
29139
29141
29143
29145
29148
29150
29152
29155
29157
29159
29161
29164
29166
29168
29170
29173
29175
29177
29179
29182
29184
29186
29188
29191
29193
29195
29197
29200
29202
29204
29206
29209
29211
29213
29216
29218
29220
29222
29225
29227
29229
29231
29234
29236
29238
29240
191
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
12939
12940
12941
12942
12943
12944
12945
12946
12947
12948
12949
12950
12951
12952
12953
12954
12955
12956
12957
12958
12959
12960
12961
12962
12963
12964
12965
12966
12967
12968
12969
12970
12971
12972
12973
12974
12975
12976
12977
12978
12979
12980
12981
12982
12983
12984
12985
12986
12987
12988
12989
12990
12991
12992
29243
29245
29247
29249
29252
29254
29256
29258
29261
29263
29265
29268
29270
29272
29274
29277
29279
29281
29283
29286
29288
29290
29292
29295
29297
29299
29301
29304
29306
29308
29310
29313
29315
29317
29319
29322
29324
29326
29329
29331
29333
29335
29338
29340
29342
29344
29347
29349
29351
29353
29356
29358
29360
29362
BP
Revised
(Pre-2006) Consolidated
without DP
Pension
12993
12994
12995
12996
12997
12998
12999
13000
29365
29367
29369
29371
29374
29376
29378
29381
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
BP
(Pre-2006)
without DP
Revised
Consolidated
Pension
192
ANNEXURE - III
As referred in Para-16 of FD OM No.________/F., dated __________
FORM OF INTIMATION by the Treasury Officer of District Treasury &
Special Treasury to the Accountant General, Orissa and by the Public Sector
Bank to Treasury Officer of District Treasury & Special Treasury regarding
Consolidation of Pension and Family Pension.
PARTICULARS
1. Name of the Pensioner or Family Pensioner :
2. Date of Birth (if available in records) :
3. Date of retirement / death (in case of Family Pension) :
4. Pension Payment Order No. :
5. Treasury Serial No. :
6. Bank Code No. with S.B. A/C No. :
7. Computation of consolidated Pension / Family Pension :
Computation of Pension/
Pension
Family
Family Pension
Pension
(enhanced)
A.
Existing Pension (inclusive of
commuted pension) / Family
Pension as on 01.01.2006.
B.
Multiplied by a factor of 1.86 of
the existing Pension/Family
Pension as at (A)
C.
Fitment Weightage @ 40% of
the existing Pension/ Family
Pension as at (A).
D.
Revised Consolidated Pension/
Family Pension w.e.f.
01.01.2006 (B+C)
Family
Pension
(normal)
8. Additional Pension / Family Pension admissible (if any)
on attaining the age of 80 years or above. :- ----% Rs.
/- pm.
9. Arrears of Pension / Family Pension up to ---------- Rs.
/10.1st installment of arrear paid on dt---------------------Rs.
/11. Whether the Pensioner / Family Pensioner is in receipt of
any other pension, if so, its particulars and source
from where being drawn. :
12. Remarks, if any :
Signature of Treasury Officer of
District Treasury /Special Treasury
Sub-Treasury /
Authorized signatory of PSB.
To
1) The Accountant General (A&E),
Orissa, Bhubaneswar.
2) Treasury Officer of District Treasury /
Special Treasury.
193
ANNEXURE-IV
As referred in para-17 of FD OM No.--------------/F., dt.------------FORM OF APPLICATION
To
The Treasury Officer /Sub-Treasury Officer,
District Treasury / Special Treasury / Sub-Treasury.
The Manager, Public Sector Banks.
Sub:- Revision of Pension / Family Pension in respect of Pre-2006
Pensioners / Family Pensioners.
1. Name of the Pensioner / Family Pensioner :
(In block letters)
2. Type of Pension admissible :
3. Pension Payment Order (PPO / FPPO) No. :
4. Date of Birth of the pensioner / family pensioner (if available) :
(documentary evidence in support of age should be attached)
5. Date of Birth of the spouse (if available) :
(documentary evidence in support of age should be attached)
6. Date of commencement of Pension / Family Pension :
7. Additional Pension / Personal Pension / Ex-gratia drawn, if any :
8. Whether the Pensioner / Family Pensioner is in receipt of
any other pension, if so, its particulars and source
from where being drawn.(copy of the PPO to be furnished) :
I declare that the information furnished above are true and correct. I will
be liable for penal action, if the above information are found wrong on
subsequent verification.
Signature/LTI of Pensioner/Family Pensioner
UNDER TAKING
I hereby undertake that any excess payment that may be found to have
been made as a result of incorrect revision of Pension / Family Pension or any
excess payment detected in the light of discrepancies noticed subsequently
will be refunded by me to the concerned Pension Disbursing Authority either
by adjustment against future Pension / Family Pension due to me or
otherwise.
Signature/LTI of the Pensioner / Family Pensioner
Name
PPO No. / FPPO No.
Date :
Place :
194
FINANCE DEPARTMENT
****
/F., Dated 22nd January, 2009
Memo No.
4367
Pen-181/08
CORRIGENDUM TO O.M. No. 3667 /F dt. 19th January 2009
Para - 4 as referred in Annexure - I (form of application) to be
submitted by the Pensioner / Family Pensioner to the Accountant
General (A&E), Orissa, Bhubaneswar appended to O.M. No. 3667 /F dt.
19th January 2009 may be read as para - 5 / 6 / 7.
Sd/- S.Naik
Under Secretary to Govt.
195
No. Pen-98/2008 - 4 8 2 1 /F.,
FINANCE DEPARTMENT
***
OFFICE MEMORANDUM
Dated the 27th January, 2009
Sub:- Dearness Relief (TI) on Pension / Family Pension w.e.f.
01.01.2006 in favour of the State Government Pensioners /
Family Pensioners.
In pursuance of the recommendation of 6th Central Pay
Commission, Government of India have revised the pension / family
pension / gratuity etc. for the Central Government employees in their
O.M. No. F. No.38/37/08-P & PW (A), dated 1st September, 2008 and
O.M. No. F. No.38/37/08-P & PW (A), dated 2nd September, 2008 of
the Department of Pension & Pensioners' Welfare, Ministry of
Personnel, Public Grievances & Pensions. Subsequently, Government
of India decided to grant Dearness Relief to Central Government
Pensioners / Family Pensioners in OM No.42/2/2008-P & PW (G), dated
12th September, 2008 at the revised rates with effect from 01.01.2006,
01.07.2006, 01.01.2007, 01.07.2007, 01.01.2008 and 01.07.2008.
2.
Having regard to the revision effected by Central Government in
the retirement benefits for their employees and the recommendation of
the Fitment Committee constituted by the State Government in Finance
Department, the State Government decided in their Resolution No.
PCC-51/2008-54080/F., dt.16th December, 2008 to follow the same
pattern of Dearness Relief to all the State Government Pensioners /
Family Pensioners as indicated in Table-I below :
Table-I
Date from which Payable
(1)
From 01.01.2006
From 01.07.2006
From 01.01.2007
From 01.07.2007
From 01.01.2008
From 01.07.2008
3.
Rate of Dearness Relief Per mensem
(2)
No Dearness Relief
2% of basic Pension / Family Pension
6% of basic Pension / Family Pension
9% of basic Pension / Family Pension
12% of basic Pension / Family Pension
16% of basic Pension / Family Pension
It is also decided that Dearness Relief at the rates indicated in the
196
above table shall also be admissible on the additional basic pension
/additional family pension available to older pensioners / family
pensioners based on their age as indicated in this Department
Resolution No. 3653/F., dated 19.01.2009 & O.M. No. 3667 /F., dated
19.01.2009.
4.
The payment of Dearness Relief under these orders shall be
made after adjusting the installments of enhanced Temporary Increase
on Pension / Family Pension sanctioned and paid to State Government
Pensioners / Family Pensioners w.e.f 01.01.2006, 01.07.2006,
01.01.2007, 01.07.2007 & 01.01.2008 as indicated in Table-II below.
Table-II
FD Resolution
No. & Date
Effective
Date
Rate of
increase(%)
Remarks
(1)
26692
Dt.14.06.2006
(2)
01.04.2006
(3)
-
(4)
TI equivalent to 50% of
pension/family
pension
merged with basic pension /
family pension as Dearness
Pension.
12857
Dt.23.03.2007
01.01.2006
3%
From 71% to 74% on basic
pension/ family pension w.e.f.
01.01.2006 and 21% to 24%
on basic pension and DP
taken
together
w.e.f.
01.04.2006.
26410
Dt.13.06.2007
41206
Dt.12.10.2007
21615
Dt.21.04.2008
30401
Dt.20.06.2008
01.07.2007
5%
01.01.2007
6%
01.07.2007
6%
01.01.2008
6%
24% to 29% on basic pension
and DP taken together.
29% to 35% on basic pension
and DP taken together.
35% to 41% on basic pension
and DP taken together.
41% to 47% on basic pension
and DP taken together.
For the purpose of this Office Memorandum :i) Pension / Family Pension in the case of the Pre 01.01.2006
retirees
and where family pension was due prior to
01.01.2006 means the consolidated / revised pension or
197
consolidated / revised family pension as the case may be in
terms of Finance Department Office Memorandum No. 3667
/F., dated 19.01.2009.
ii) In the case of pensioners who have retired after 01.01.2006 or
where family pension is sanctioned for the first time after
01.01.2006 the pension / family pension means the basic
pension / family pension, as the case may be, sanctioned on
retirement / death.
5.
Payment of Dearness Relief involving fraction of a rupee shall be
rounded off to the next higher rupee.
6.
Other provisions governing grant of Dearness Relief(TI) to
Pensioners such as regulation of Dearness Relief during employment /
re-employment and regulation of Dearness Relief where more than one
pension is drawn will remain unchanged.
7.
It will be the responsibility of the Pension Disbursing Authority
including the Nationalized Banks etc. to calculate the quantum of
Dearness Relief payable in each individual case without waiting for any
further instruction from Finance Department.
Sd/- A.Misra
Additional Secretary to Government
198
FINANCE DEPARTMENT
****
No.
/F., Dated 6th February, 2009
6575
Pen-181/08
From
Sri A. Misra,
Additional Secretary to Government
To
The AG (A&E),
Orissa, Bhubaneswar.
Sub:- Revision of pension / family pension of Pre-2006 Pensioners
/ Family Pensioners.
Sir,
I am directed to say that pension / family pension of Pre-2006
Pensioners / Family Pensioners has been revised w.e.f. 01.01.2006 in
Finance Department Office Memorandum No. 3667 /F., dt. 19.01.2009.
But the procedure to be followed in this regard at the level of the AG
(A&E), Orissa needs to be prescribed.
In this connection, para-16 of the Finance Department OM No.
3667 /F., dt. 19.01.2009 may please be referred to which provides that
the fact of authorization of the revised rate of pension / family pension
shall be recorded in both halves of PPO under the dated signature of
Authorized Officer of the concerned District Treasury / Special Treasury
/ Sub-Treasury / Public Sector Banks. As further indicated in the said
OM, Pension Disbursing Authority shall intimate the AG (A&E), Orissa in
a prescribed form (Annexure-III attached to the said OM) about such
revision for necessary correction in the PPO Register maintained by the
AG (A&E), Orissa.
2.
The Treasury Officer concerned will also send information in
Annexure- III referred to above to the AG(A&E), Orissa basing on which
the PPO Register shall be up-dated. An acknowledgement shall be
obtained by the Treasury Officer concerned to this effect from the
AG(A&E), Orissa.
3.
For calculation of pension / family pension @ 50% & 30%
respectively of the minimum pay in the Pay Band plus the Grade Pay,
the Pensioner / Family Pensioner will have to submit an application to
AG(A&E), Orissa for revision of pension / family pension in the
prescribed form (Annexure-I attached to the said OM) as referred in
Para-5, 6 & 7 of the OM dated 19.01.2009.
199
4.
On receipt of the application, the AG(A&E), Orissa will verify the
service particulars with reference to the information indicated below :i) The post last held by the Pensioner /deceased Govt. servant on
the date of retirement.
ii) The Revised Scale of Pay applicable to the post as on
01.01.2006 under ORSP Rules, 2008 which is to be ascertained
from " the list of posts under different Departments of the State
Government in the Revised scale of Pay, 2008" supplied by the
Finance Department.
iii) Date of entry into Government service.
iv) Date of superannuation / retirement / date of death of the
deceased Government servant / Pensioner.
v) The qualifying service.
vi) 50% of the minimum Revised Scale of Pay in the Pay Band
plus Grade Pay under ORSP Rules, 2008 applicable to the post
of the retired / deceased Government servant as on 01.01.2006
as the minimum pension relatable to full qualifying service. If the
service rendered is less than the maximum period of qualifying
service, pension is to be proportionately reduced depending on
the qualifying service.
vii) The full pension relatable to full qualifying service or
proportionately reduced pension relatable to the actual number
of qualifying service, however, shall not be less than Rs.3,500/per month.
viii) The revised pension so worked out at sl.(vi) read with (vii)
above is to be compared with the consolidated pension worked
out as on 01.01.2006 in terms of para-4 of FD OM dated
19.01.2009 referred to above. The actual revised pension
payable with effect from 01.01.2006 would be the revised
pension arrived at sl.(vi)&(vii) or the consolidated pension
worked out in terms of para-4 of FD OM referred to above
whichever is higher.
ix) The revised pension arrived at sl.(viii) is, however, to be
reduced by an amount of pension commuted and the reduction
would remain valid up to the date after which commuted value
of pension is to be restored as per rule.
5.
For arriving at the revised family pension w.e.f. 01.01.2006 in
respect of Pre-2006 Pensioners / deceased Government servants, the
following steps are to be taken at the level of AG(A&E), Orissa.
200
i)
At the first instance, eligibility of family pension is to be
ascertained from the service records available.
ii)
Normal revised family pension w.e.f. 01.01.2006 shall be
calculated @ 30% of the minimum of the revised Scale of
Pay plus Grade Pay to the post last held by the
Government servant / deceased Government servant on
the date of retirement / death.
iii)
If the revised normal family pension so worked out at sl.(ii)
is less than Rs.3,500/- pm, it shall be stepped up to a
minimum of Rs.3,500/-. However, maximum of the normal
revised family pension shall not exceed the maximum of
30% of the highest pay of the Government.
iv)
The normal revised family pension worked out at sl.(ii)&(iii)
or the consolidated revised family pension worked out in
terms of para-4 of FD OM dated 19.01.2009 referred to
above whichever is higher, is to be authorized / paid.
v)
Enhanced rate of revised family pension would be
determined under rule 56(4) of Orissa Civil Services
(Pension) Rules, 1992.
6.
The revised pension/family pension worked out as indicated
above will be authorized by the AG (A&E), Orissa with the stipulation
that the revised pension/family pension of Rs.____________ (to be
determined by the AG (A&E), Orissa as per para-5, 6 & 7 of the FD OM
dated 19.01.2009 referred to above) or revised pension/family pension
as worked out as per para-4 of the said OM, whichever is higher, is to
be paid by the Pension Disbursing Authority to the Pensioner/Family
Pensioner.
Yours faithfully,
Sd/- A.Misra
Additional Secretary to Government.
201
FINANCE DEPARTMENT
***
No. Pen – 17/09-9920 (225)/F., Bhubaneswar, dated the 24.02.09
From
Shri D.P. Das,
Special Secretary to Government.
To
The Principal Secretaries/Commissioner-cum-Secretaries/
Secretaries to Government of All Department/
All Heads of Department/All Collectors.
Sub : Timely submission of pension papers to A.G. (A&E) Orissa of
retired Govt. servants as prescribed in Rule 62(2) of O.C.S.
(Pension) Rules – 1992.
Sir,
In inviting a reference to this Department letter No.4204/F
dt.31.01.08 (copy enclosed) on the subject cited above, I am directed to
say that as per Rule 62(2) of O.C.S. (Pension) Rules 1992, the Pension
Sanctioning Authorities are required to transmit the pension papers of
retired employees to the A.G. (A&E), Orissa keeping the time limit in
view. But in the meantime the Sr. Deputy Accountant General
(Pension), O/o the A.G. (A&E), Orissa in his D.O. No. PMS/08-09/781
dt.10.02.09 has intimated that some Pension Sanctioning Authorities
are not adhering to the aforesaid provisions of O.C.S. (Pension) Rules
1992 and making delay in submission of pension papers of Retired
Govt. employees ignoring the time limit. Any deviation from the
prescribed time schedule causes consequential delay at level and the
very purpose of the rule is defeated even if clear instruction has been
issued by this Department in this regard as referred to above.
I would, therefore, request you once again to kindly issue
appropriate instructions to the Pension Sanctioning Authorities under
your administrative Control to follow the above provisions of O.C.S.
(Pension) Rules 1992 strictly and non-adherence to the above
instructions will enjoin fixation of responsibility of the Pension
Sanctioning Authority concerned in future.
Yours faithfully,
Sd/- D.P.Das
Special Secretary to Government
202
Most Urgent
FINANCE DEPARTMENT
***
No. (CS-III)Pen - 5/08 - 4204 (255)/F, Dt.31.01.2008
From
Sri D.P. Das, IAS,
Special Secretary to Govt.
To
The Principal Secretaries/ Commissioner-cum- Secretaries
/ Secretaries to Govt. of All Deptts. /All Heads of
Department/ All Collectors .
Sub:
Timely submission of pension papers to A.G. ( A &E)
Orissa of retired Govt. Servants as prescribed in Rule 62(2)
of O.C.S. (Pension) Rules 1992.
Sir,
I am directed to say that sub-rule(2) of rule 62 of O.C.S.
(Pension) Rules 1992 provides that the Pension Sanctioning Authorities
shall sanction the pension and forward the pension and family pension
papers to the Accountant General (A & E) Orissa not later than four
months before the date of retirement of Govt. servant failing which he
shall be liable for disciplinary action.
Now A.G. (A & E) Orissa has pointed out that in spite of
aforesaid codal provisions in the O.C.S. (Pension) Rules 1992, some
Pension Sanctioning Authorities are not adhering to
the above
provisions and transmitting pension papers of the retired employees to
A.G. (A & E) Orissa much later than the prescribed time-limit for which
difficulties are being experienced at the level of A.G. (A &E) Orissa to
authorize the pensionary benefits not later than one month in advance
of their retirement.
I would therefore to request you kindly to issue suitable
instructions to the Pension Sanctioning Authorities under your
Administrative Control to follow the above provisions of O.C.S.
(Pension) Rules 1992 scrupulously and non-adherence to the above
instructions will enjoin fixation of responsibility on the Pension
Sanctioning Authority concerned in future.
Your faithfully,
Sd/- D.P.Das
Special Secretary to Government
203
FINANCE DEPARTMENT
****
/F., Dated 21st March, 2009
Memo No.
14308
Pen-181/08
CORRIGENDUM TO O.M. No. 3667 /F dt. 19th January 2009
“Resolution indicated in the subject and 1st para in Annexure - I
(form of application) to be submitted by the Pensioner / Family
Pensioner to the Accountant General (A&E), Orissa, Bhubaneswar
appended to the Finance Department O.M. No. 3667 /F dt. 19th January,
2009 may be read as “Office Memorandum”.
Sd/- S.Naik
Under Secretary to Govt.
MATTER RELATING TO BUDGET
204
FINANCE DEPARTMENT
***
No.WM-16/08-20519(225)/F Dt. 15.04.2008
From
Shri R.N. Senapati, I.A.S.,
Principal Secretary to Government.
To
All Principal Secretaries / Secretaries to Government
All Heads of Departments.
Sub: Procedure for regulating release of funds from Civil Deposit
during 2008-2009.
Sir / Madam,
I am directed to say that in a number of cases, funds which
were sanctioned for expenditure could not be drawn in cash and were
kept in Civil Deposit under the Head of Account “8443-Civil Deposit-800
other deposits.” These funds should be withdrawn and utilized for the
purpose for which those were sanctioned in a gradual manner so as not
to affect the ways and means position as well as implementation of
budgeted programmes of the Government in 2008-09. Civil Deposit
releases would have direct effect on liquidity and resources as these
are carried over expenditure from earlier financial years. The balance
available in Civil Deposit should not be treated as free resource
available for expenditure and no drawal or expenditure
commitment shall be made in violation of the instructions
contained herein. In order to regulate withdrawal of funds from Civil
Deposit so as not to strain the Ways and Means position of the State
Government., the following guidelines should be followed by all
Departments and Sub-ordinate offices during the year 2008-09.
2. i) Withdrawal of advance compensation money deposited by
Collectors under the Minor Heads –“111- Other Departmental Deposits”
and “117-Deposits for Work Done for Public Bodies or Private
Individuals” under the Major Head “8443-Civil Deposit” will be made by
the depositor.
ii) In case of all other claims the procedure of drawal shall be as
follows:a) Where the amount of Civil Deposit in a particular case does not
exceed Rs. 10.00 lakh, the Head of Department may sanction
withdrawal
from Civil Deposit without referring to the
Administrative Department for approval.
b) Where the amount of Civil Deposit exceeds Rs. 10.00 lakh but
does not exceed Rs. 200.00 lakh, the Administrative
Department may sanction withdrawal from Civil Deposit
without referring the matter to the Finance Department.
205
c) Where the amount of Civil Deposit exceeds Rs. 200.00
lakh, the sanction of withdrawal from the Civil Deposit
would be accorded by the Administrative Department only
after obtaining concurrence of the Finance Department.
d) However the restriction at clause ( c ) above will not apply to
withdrawal form the Civil Deposit made out of the budgetary
provisions for ACA for KBK , Centrally Sponsored Non Plan
Scheme for Modernisation of State Police Force
/Modernisation of Prison Administration / OBB / Extended OBB
Schemes and programmes / schemes under grants
recommended by the 12th Finance Commission. The
Administrative Departments are authorized to allow release of
funds for these schemes / programmes with the concurrence
of their Financial Advisors / Asst. Financial Advisors and
ensure submission of U.C. in the prescribed format within time
limit indicated by Govt. of India. Health and Family Welfare
Department are authorized to draw the fund from civil deposits
in respect of civil deposit made in 2005-06, 2006-07 and 200708 for Equipment, Medicine, Bedding, Clothing etc. without
any reference to Finance Department.
e) The above authorization under clause (a) and (b) does not
cover cases where funds have been drawn and kept in
Civil Deposit
by augmenting provision through reappropriation. Similarly such authrisation is not
applicable to cases where Finance Department had made
some specific stipulations while concurring in the
proposal to keep the amount in Civil Deposit. In all such
cases, prior concurrence of the Finance Department
would be necessary.
f) Release of funds relating to Central Plan Schemes,
Centrally Sponsored Plan Schemes and State Plan (EAP)
from Civil Deposit shall in all cases be referred to the
Finance Department, irrespective of the amount involved.
While referring such cases the Administrative Department
should specifically indicate if Central Assistance/Additional
Central Assistance for EAP due has been released by the
Government of India in respect of the CP / CSP/State Plan
(EAP) Schemes. Further it should be indicated by the
Administrative Deptt., if the withdrawal sought for will ensure
further release of central assistance / central share/Additional
Central Assistance for EAP under the respective Central Plan /
Centrally Sponsored Plan/ State Plan (EAP) schemes. All such
proposals for release must also indicated the upto date
position of Central Assistance/ Additional Central Assistance
for
EAP
received,
expenditure
incurred
and
U.C./Reimbursement Claims submitted.
206
g) Not withstanding anything contained herein before, funds
which are lying in Civil Deposit for more than three years
should not be drawn without concurrence of Finance
Deptt. Such unspent balances lying for more than three
years should be allowed to lie over. No expenditure
commitment should be made for such funds. However,
funds relating to ACA for KBK, Modernisation of State
Police Force, Modernisation of Prison Administration and
OBB / Extended OBB Schemes may be released from Civil
Deposit by the Administrative Department with the
concurrence of their Financial Advisors/ AFAs even if the
deposits are more than three years old. Similarly any
amount kept in Civil Deposit for more than 3 years, relating to
relief expenditure, for which no expenditure commitment has
been made and there is no further need for expenditure, will
however be allowd to be withdrawn and deposited by transfer
credit under the Minor Head “911-Deduct Recoveries of
Overpayment” below the Major Head/Sub-Major Head from
which the amount was originally drawn. This will enable the
unspent amount of Relief Funds to revert back to CRF/NCCF
as the case may be. Such withdrawals would be allowed by
the Revenue and Disaster Management Department with the
concurrence of their FA/AFA, on the recommendations of the
Special Relief Commissioner, Orissa. Concurrence of Finance
Department is not necessary in this case.
3.
It has been noticed that some Departments in anticipation of
concurrence of Finance Department for release of funds from Civil
Deposit have gone ahead with contracts / work orders. They
should not create any liability on these accounts without seeking
permission for withdrawal from Civil Deposit.
4.
Proposal for sanction of withdrawal from Civil Deposit shall in all
cases be accompanied by detailed information as indicated in the
Annexure. The Drawing Officer while furnishing proposal must record a
certificate to the effect that he has personally verified the correctness of
deposit and that he shall be personally responsible for any double
drawal or wrong drawal. Such certificate shall be recorded while
furnishing information by the DDO in Annexure, as well as on the body
of the bill to be presented to the Treasury. In the sanction / release
order, it is to be clearly mentioned as to whether the same has been
duly concurred in by the Head of the Department/ Administrative
Department/ Finance Department, as the case may be, in which case
the Memo No./ UOR No. is to be invariably quoted.
5.
All proposals of release from Civil Deposit when referred to
Finance Deptt. should invariably have the detailed comments of the
207
F.A./A.F.A. of the Administrative Department. They should always
ensure that the amount proposed for withdrawal from Civil Deposit is to
be utilized for the purpose for which it was sanctioned. No deviation
should be made from this cardinal principle of public expenditure. The
F.A./A.F.A. of the Deptt. should indicate in the file, the amount lodged in
Civil Deposit, the amount withdrawn earlier, the balance left un-drawn
and urgency of release. Besides, it should be stated if the amount will
be utilized for the purpose it was sanctioned. Similarly the delegation
made vide para 2(ii) (a) & (b) may be exercised in consultation with the
F.A. / A.F.A. or F.A. and C.A.O./Accounts Officer as the case may be.
6.
It may kindly be noted that each deposit is a separate case for
withdrawal from Civil Deposit and cases of deposits should not be
clubbed together while referring the file to Finance Department. As each
deposit is identified by a Treasury Challan Number, the amount to be
withdrawn should always be mentioned with reference to particular
Treasury Challan number in the proposal for withdrawal which should
also be quoted invariably in the release order.
7.
Withdrawal from Civil Deposit should not be made unless money
is immediately required for disbursement. Heads of Departments and
the Administrative Departments should permit release from Civil Deposit
considering the urgency and necessity of withdrawal in each case and
after ascertaining that all procedures necessary to be completed before
incurring expenditure have been duly completed. If after drawing fund
from civil deposit, the money has been kept idle for more than 7 days,
the concerned DDO shall be personally liable for the loss sustained by
Government, which will be recovered from this personal entitlements
including his retirement benefits.
8.
It is hereby made clear that it is fully responsibility of the
authorities sanctioning withdrawal of funds from Civil Deposit with
regard to its correctness, genuine necessity of drawal and observance
of prescribed procedure. Concurrence of Finance Department is with
reference to the monetary limit for drawal, but Finance Department has
no material at their end to dispute the claim made by the Administrative
Department regarding the correctness and genuiness.
9.
This supersedes all previous instructions issued by Finance
Department relating to release of funds from Civil Deposit.
10. All Drawing and Disbursing Officers under your administrative
control may be instructed accordingly.
Yours faithfully,
Sd/-R.N.Senapati
Principal Secretary to Government
208
Annexure
Sanction of withdrawal / release of funds from the civil deposits
Challan
No.
& Date
Amount of
Deposit
Amount
withdrawn
Balance
Name of the
Treasury/Spl.
Treasury/
Sub-Treasury
Head of Account
from which the
amount was
drawn and kept
in Civil Deposit
The nature
of the claim
The purpose
for which the
provision was
made in the
Budget/
whether funds
provided
through reappropriation
Whether
drawn in AC
Bill or Fully
vouched
contingent bill
or other forms
of bill (specify)
Whether Nonplan, State
Plan, Central
Plan or
Centrally
sponsored
Plan (specify)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Whether central
assistance has
already been
received and
credited to State
Govt. account in
respect of the
deposit now
proposed to be
withdrawn
(furnish detail)
(11)
Whether
necessary
formalities
have been
completed
before
proposing
drawal of
funds from the
Civil Deposit
Certified that the particulars furnished in this statement have been verified by me and found to be correct and that I am aware that I shall
be personally responsible for any double or wrong drawal of funds in respect of the deposit particulars furnished in this Statement.
Signature and Designation of Head of Office / DDO (seal)
(12)
209
FINANCE DEPARTMENT
***
No.
20591(225) /F Dt. 15.04.08
WM-15/2008
From
Shri R.N. Senapati, I.A.S.
Principal Secretary to Govt.
To
All Principal Secretaries/
Commissioner-cum-Secretaries/
Secretaries to Government
All Heads of Department
Sub: Regulation of Expenditure out of the Annual Budget for the
year 2008-09.
Sir/ Madam
I am directed to say that the Appropriation Bill for the financial
year 2008-09 has been passed by the State Legislature and enacted.
The Administrative Departments are now authorized to incur
expenditure on the basis of the provisions made in the Annual Budget
for 2008-09.
2.
The Administrative Departments have been, in the meanwhile,
requested to draw up a monitorable monthly target of non-plan and plan
expenditure so as to reach the level of expenditure provided in the
Annual Budget. This monthly target should be further allocated among
the Controlling Officers and Drawing & Disbursing Officers for effective
monitoring of expenditure. In the second year of the 11th Five Year Plan,
the State’s Annual Plan outlay for 2008-09 as provided in the Budget is
Rs.7100.00 crore which has been further enhanced to Rs.7500.00 crore
in the discussion held between the Hob’ble Chief Minister and Deputy
Chairman, Planning Commission. This represents a sizable increase
over the outlay of the previous year. Hence it is necessary to take
effective steps from the beginning of the year for achieving the plan
expenditure target.
3.
The thrust would be on outcomes by utilizing the budgeted
outlays in a planned time schedule. Resources should flow in such a
manner that maximum number of projects gets completed and returns
flow back to the economy to enable the State Government to ensure
greater flow of funds from Government of India and other sources. The
completion of incomplete projects identified under Zero Based
Investment Review should get top-most priority. The identified
210
projects are enlisted at page 222-236 of Budget at a Glance
2008-09.
4.
In keeping with the above mentioned objectives, while sanctioning
funds, the Administrative Departments are required to observe the
following guidelines :(i)
Guiding
principles for
implementation
of the Annual
Budget 2008-09
:– Need for
maximum
Output
The Secretaries of Administrative Departments should
ensure that there is adequate progress in collection of
State’s own revenue as per the targets set by the Chief
Secretary. These targets fixed by Chief Secretary are the
minimum which the concerned Departments must achieve .
Unless this is achieved, the fiscal targets fixed in the
Annual Budget of 2008-09 may not be achieved and in that
case there may be failure in getting central support, loans
for structural adjustment and debt relief.
(ii)
The Secretaries of Revenue earning Departments like
Excise, Transport, Energy, Revenue & Disaster
Management. Forest & Environment, Steel & Mines, Water
Resources, H & UD etc are to work out month wise break
up of the annual target fixed by Chief Secretary and
communicate the same to the field units under intimation to
the Finance Department. They are to review the collection
of revenue on monthly basis and take remedial measures
in the next month to make good the shortfall, if any.
(iii)
In terms of the provisions of the Fiscal Responsibility
and Budget Management Act, 2005, the Secretary of
each Administrative Department should take steps to
curtail unproductive expenditure, enhance revenues
and channelize more resources for faster economic
development of the State. They should also ensure
achievement of revenue target, particularly collection
of arrear revenues, timely utilization of Central
Assistance and submission of Utilisattion Certificate at
regular interval, completion of projects identified under
Zero Based Investment Review, systematic follow up
action for compliance to the audit observations and
recommendations of the Standing Committee etc as
these items would come up for close scrutiny by the
Legislature and Public Accounts Committee.
(iv)
Creation of Capital Assets : - Close attention should be
paid to expenditure on completion of projects and creation
of capital assets.
211
(v)
The funds should be released basing on definite action plan
for achieving the target fixed for the year. The Secretaries
of Administrative Departments are requested to review
physical achievement against expenditure by 15th of
every month for which quantifiable quarterly targets
should be fixed from the beginning of the year for
better monitoring.
(vi)
Statutory dues viz, Sales Tax (VAT & CST), Municipal Tax,
compensation for land acquisition etc, as well as electricity
dues and Rents, Rates and Taxes etc. should be cleared
on the basis of provision made in the Budget as and when
due after due verification and scrutiny. If any delayed
payment surcharge is levied, it would be the personal
responsibility of the concerned Head of Office / DDO.
Current Municipal taxes, Electricity and telephone charges
including undisputed arrears should be paid in time out of
the existing budget provision and rebate where-ever
available should be availed.
(vii)
The allocation for the year under M.V., Telephone, T.E. and
office expenses shall be so distributed that it lasts till the
end of the financial year.
(viii) While releasing funds, priority should be given for
programmes / schemes where expenditure is reimbursable
and for completion of the incomplete projects, especially
completion of the projects identified by the Administrative
Department under the Zero Based Investment Review.
(ix)
Prioritization
of
expenditure
The maintenance expenditure under Non Plan for
Roads, Buildings, Urban Water Supply, Rural Water
Supply, Major Medium & Minor Irrigation, Flood Control
work etc. should be invariably linked to specific assets
and certificate regarding proper utilization may be
obtained from the beneficiaries / users. Identification of
work, estimates, tendering and execution thereof
should be expedited.
5.
Expenditure with respect to outlays provided for specific work
progrmmes under Normal State Plan Schemes like Biju KBK,
Gopabandhu Gramin Yojna (GGY), Biju Jyoti, BKVY, Mo Kudia,
Jalanidhi etc is to be expedited. At the same time, the expenditure
under the following resource tied schemes should be given utmost
priority and necessary steps taken from the beginning of the financial
year to ensure optimum utilization of the provisions instead of keeping
212
them unutilized till the fag end of the year and then seeking concurrence
of Finance Department for Civil Deposit.
Submission
of Utilisation
Certificate
i)
Externally Aided Projects under State Plan
ii)
RIDF projects under State Plan
iii)
All Resource Tied up schemes of State Plan like ACA for
KBK, Backward Region Grant Fund, Rashtriya Krishi Vikas
Yojana, Tribal Sub-Plan, National Progrmme for Adolescent
Girls, National Social Assistance Programme, National EGovernance Action Plan, Jawaharlal Nehru National Urban
Renewal Mission (JNNURM), Accelerated Power
Development Reform Programme, Grants under 1st Proviso
to Article 275(1) of the Constitution, AIBP , One Time ACA
and 12th Finance Commission recommended grants for
Heritage Conservation, Pancharyatiraj Instittuions, Urban
Local Bodies, Consolidation & Strengthening work in the
Chilika Lake, Development of Comprehensive, Sewerage
System in the Capital City of Bhubaneswar, utilization of
grant for Health, Education, Maintenance grant for Roads &
Bridges, Buildings and Forests.
iv)
CSP & CP schemes
v)
Modernisation of Police force, Prison administration and
security related expenditure under Non-Plan
vi)
Relief expenditure
6.1 Government of India, in the Ministry of Finance, Department
of Expenditure in para-IV of their Office Memorandum No. 7(3) E
(00RD)/2006 dt. 22.07.06 and in para –IV of O & M No 7(3)E –
COORD/2006 dt. 08.08.06 have stipulated that no amount will be
released to any State Government which has defaulted in
furnishing UC for grant-in-aid released by Central Government in
the past without clearance from the Ministry of Finance. The State
Government are required to furnish monthly returns of plan
expenditure to respective Ministries / Departments along with
report on amounts outstanding in the Public Account in respect of
Central Assistance and Centrally Sponsored Schemes. It is,
therefore, necessary to closely monitor the pace of expenditure and for
submission of utilization certificates so as to leverage more Central
Assistance. These instructions are also to be meticulously followed in
the current financial year.
213
6.2 While scrutinizing proposals for sanction of expenditure during the
year 2008-09, the progress of submission of Utiliation Certificate in
respect of expenditure incurred upto the preceding month and
expenditure incurred during 2007-08 should be reviewed.
6.3 In respect of Central Plan and Centrally Sponsored Plan
Schemes as well as any new programmes / schemes launched by
Government of India, the release of central assistance should be
vigorously pursued with the Line Ministries. The release of Central
Assistance and the Progress of submission of utilization certificate
may be reviewed each month by the Secretaries of the
Administrative Departments and proposals for release of fund
under CP & CSP shall invariably indicate the result of such review.
A copy of such review report shall be furnished to Finance
Department (Plan Finance Branch) by 15th of each succeeding
month.
Even pacing
of
expenditure
7.
In the interest of management of Ways & Means position of the
State Government, the flow of expenditure should be evenly paced and
commensurate with the revenue receipts. However, it is noticed that in
the month March the level of expenditure is almost more than double of
monthly average of the preceding months which puts avoidable strain
on the Ways & Means position and on the Government machinery.
Therefore, there is an urgent need for careful planning to avoid rush of
expenditure towards the year –end. So also efforts for collection of
revenue should start from the beginning of the year. Keeping this in
view, necessary preparation should be made for sanction and utilization
of funds. Accordingly, from the beginning of the financial year
2008-09 sanction order for release of funds and allotment should
be expedited. The total allotment including supplementary
provision should be communicated by 31.12.08 or at the latest by
31.01.09 in case of re-appropriation or additional allotment.
Similarly the process of issue of sanction orders for release of
funds as well as surrender of Budgetary provision should be
completed by 28th February’2009. In order to avoid last minute rush
it is hereby indicated that the last date for submission of bills to
the Treasuries in the financial year 2008-09 will be 10th March 2009
for claims under other Contingency, Machinery, Equipment,
Vehicle, Share Capital, Subsidy, Loan and 16th March, 2009 for
other claims. Apart from this, budgetary funds will in no case be
transferred to Civil Deposit.
Distribution
of
Budgetary
Allotment
by
Controlling
Officer to
DDOs
8.
The detailed DDO-wise Budget Allotments for the financial
year 2008-09 need to be fed into the Central Server at the
Directorate of Treasuries & Inspection, Orissa, (DT & I(O))
214
Bhubaneswar in terms of Finance Department Circular No. 7930/F.,
dated 23.02.2008 and 14377/F., dated 29.03.2008 and the time
schedule indicated therein, in order to enable the Treasuries / Special
Treasuries / Sub Treasuries in the State to check the claims contained
in the bills against budgetary allotment under Orissa Treasury
Management System (OTMS). It may be pointed out here that the
system would not accept any bills after 1st of April, 2008 without
detail DDO-wise budget allotment being made available through
the system.
9.
The Administrative Departments, while sanctioning expenditure
out of the budgetary provisions should observe the following guidelines
meticulously.
(i)
Creation /
filling up of
posts, purchase
of vehicles and
equipment as
per stipulations
of F.D.O.M.
dt.14.3.2001
and FD Memo
No. 32861/F.,
dt.3.8.04
(ii)
Finance Department have already issued orders for abolition
of 75% of base level vacant posts vide O.M. NO. 32861/F dt.
03.08.2004. No. 55764/F dated 31.12.2004 and Memo No.
Bt(V)-47/2004-2449(45)/F dt. 15.1.2005. It would not be
possible to entertain any proposal relating to creation of new
posts/ filling up of vacant posts / upgradation of existing posts
till such time Administrative Department issue the abolition
orders, submit a consolidated return and furnish the proposal
through the Secretary of the Department. Reference to
Finance Department for creation of posts/ filling up of vacant
posts should be made only if the posts are essential and
required for providing basic services or for developmental
needs.
Purchase of new vehicles shall be on replacement basis only
Unless the Secretary of the Department certifies that all the
condemned vehicles have been disposed off and sale
proceeds deposited into Government account and that there is
availability of a Driver for the vehicle to be purchased, the
proposal for purchase of vehicle shall not be entertained in
Finance Department.
(iii)
Sanction for purchase of Machinery and equipment may be
accorded by the Administrative Departments within the limit
of sanction indicated in Para-11. Such proposal need not be
referred to Finance Department.
(iv)
Budgetary support to public sector undertakings in shape of share
capital or loan has to be project/programme specific. For sanction
of expenditure from these provisions, prior concurrence of
Finance Department will be necessary. The Administrative
Departments should place specific project proposals before the
Release
to PSUs
215
Project Approval Committee (P.A.C.) and refer the proposals for
sanction of expenditure for concurrence of the Finance
Department supported by the decision of the PAC. While referring
the file to the Finance Department, the Administrative Department
should invariably indicate the outstanding dues, if any,
recoverable from the public sector undertaking and the total
amount of share capital investment made and loan advanced to
the PSU. If any of the institutions/organizations are in default in
payment of State Government dues including guarantee fee,
dividends of earlier years etc, no further release in shape of grant,
ways & means advance, loan of share capital should be proposed
and made. Similarly no budgetary provision shall be released
or guarantee proposals would be considered unless Escrow
accounts are operated and stipulations contained in F.D.
resolution No. 11311/F dt. 19.03.2004 are fully complied with.
(v)
Release to
Cooperatives
(vi)
Release of
Grant-in-aid
and Subsidy to
PSUs & Cooperatives
(vii)
Release of
Grant-in-aid
to
Educational
Institutions
Sanction of budgetary support to cooperative institutions in shape
of share capital or loan has to be project/programme specific. For
sanction of these provisions, prior approval of the Empowered
Committee is necessary. The Administrative Department shall
sanction expenditure within the budgetary limits only with the prior
concurrence of the Finance Department. Proposal for
concurrence of the Finance Department should be supported by
the decision of the Empowered Committee. The cases of default
in payment of State Government dues and non-compliance
regarding operation of Escrow accounts shall not qualify for
release of any budgetary provision or providing State Government
guarantees as enumerated in sub-para (iv) above.
Sanction of subsidy (including managerial subsidy), grant-in-aid in
favour of the public sector undertakings and cooperative
organizations etc. including food subsidy in favour of the Orissa
State Civil Supplies Corporation shall be made after adjustment of
outstanding Government dues including Guarantee Fees and will
require prior concurrence of the Finance Department. These
releases would also be subject to opening of Escrow Account
mentioned in sub-para (iv) above. The release would be
considered based on progress of utilization of the fund earlier
released.
Grant-in-aid salary to Universities/ Engineering Colleges, Non
Government Aided Educational Institutions, other organizations
which are regularly in receipt of grant-in-aid from Government,
shall be sanctioned on quarterly/monthly basis by the concerned
Administrative Department with the concurrence of FA/AFA of the
Department and approval of the Secretary of the Department at
216
the existing scale of pay and rate of D.A without reference to the
Finance Department subject to abolition of 75% of the base level
vacant posts as on 01.04.2004 in respect of such institutions in
terms of the Finance Department letter No. 32861 (45)/F., dt.
03.08.2004 and No. 55764/F dated 31.12.2004 and Memo No.
Bt.(V)-47/2004-2449(45)/F dt. 15.01.2005 and submission of
consolidated information. However the limit as prescribed in Para11 will be applicable to other grants excepting in case of Grant-inaid salary. Further, before sanction, the Administrative
Departments should insist upon utilization certificate/ expenditure
statement after 30.06.2007 in respect of grant-in-aid released up
to 31.03.2007. For release of fund during the first quarter, such
certificate may not be insisted upon. In all cases of sanction of
grant-in-aid, it should be ensured that the amount sanctioned
does not exceed the provision authorized by the Legislature.
While sanctioning Grant-in-aid for the last quarter ending on
31.03.2009, the Administrative Departments should ensure that
utilization certificate for quarter ending 3.9.2008 has been
received. Where ever stipulations have been imposed at the time
of admitting schedules for the regular budget proposals of 200809 for Post-budget scrutiny, the sanction and release of funds in
such cases would require prior clearance of Finance
Department.
(viii) Pre-matric and post matric scholarship for SC & ST students may
be sanctioned subject to budgetary limit after the Secretary of SC
Release of
& ST Development Department is satisfied that fund released
Scholarship
during the previous year has been fully and properly utilized and
actually the intended beneficiaries have got the benefit. Savings
Bank Accounts for individual students should be opened to
ensure that funds are received by the student concerned. In no
case, such funds be parked in the Bank Account of the concerned
DDOs. Budgetary release under this unit does not require the
concurrence of Finance Department.
(ix)
Purchase of
equipment
for Health
Centres,
Ayurvedic
Hospitals,
District
Hospitals,
etc.
Sanction and release of funds towards the provision made for
purchase of equipment /medicine/bedding, clothing etc. for
Primary Health Centres, Ayurvedic Hospitals, Medical Colleges &
Hospitals, District Hospitals etc. may be made by the Health and
Family Welfare Department observing prescribed formalities as
agreed to in the UOI No. 394/F., dated 06.04.2004 of Finance
Department. The Administrative Department must ensure that
funds are allocated to the appropriate disbursing authority in time
and fund should be drawn only by observing the formalities for the
purchases as and when payment is due on supply of equipment,
medicines/ bedding, clothing etc. Prior concurrence of Finance
217
Department is not required for this. In case of lapse of fund it shall
be the responsibility of the Administrative Departments.
(x)
Release in
suitable
instalments
All other sanction of funds under Non-plan and State plan
schemes should be made by the Administrative Departments with
the concurrence of FA/AFA (in the absence of F.A) and approval
of the Secretary of the Department, in suitable instalments
(monthly, bi-monthly or quarterly, as it may suit the specific
schemes/projects) not exceeding Rs.700.00 lakh at a time under
Non Plan and Rs.1500.00 lakh at a time under Plan for which
prior concurrence of the Finance Department would not be
necessary. While sanctioning expenditure and communicating
allotment, the stipulations made in F.D OM No. 10954/F
dt.14.03.2001 (relating to austerity measures) read with FD OM
No. 32861(45)/F dt.03.08.2004 and No. 55764/F dt.31.12.2004
should be scrupulously followed.
Release of
fund under
CP & CSP
10. Notwithstanding the limit of sanction indicated in para 11, the
Administrative Departments are authorized to sanction funds in respect
of Central Plan and Centrally Sponsored Plan Schemes to the extent of
assistance received (irrespective of the amount) from Government of
India; but in no case the sanction will exceed the limit authorized by the
Legislature. They are also fully authorized to sanction funds towards
matching state share under the Centrally Sponsored Plan Schemes
commensurate with the quantum of central assistance received.
Concurrence of Finance Department will not be required in these cases.
However, in case, advance sanction of State matching share or central
share pending receipt of central assistance is deemed absolutely
necessary, the Administrative Department will have to obtain prior
concurrence of the Finance Department in case of non-salary items only
with full justification. The salary component of continuing schemes may
be sanctioned up to end of December,2008 in anticipation of receipt of
Central Assistance. In cases where there is short fall in matching
State share owing to inadequate provision, steps should be taken
to utilize the existing provision first and thereafter seek
augmentation at the supplementary stag so as to utilize the central
assistance made available. Even in the absence of state matching
share, the central assistance actually received may be utilized
under the existing sanctioned schemes without concurrence of
Finance Department but not under new schemes for which prior
concurrence of Finance Department is necessary.
Limit of
sanction by
Admn.
Deptt.
11. Any sanction exceeding Rs. 700.00 lakh at a time under NonPlan and Rs.1500.00 lakh at a time under State Plan, Central Plan or
Centrally Sponsored Plan Schemes excluding salary components shall
be made with the prior concurrence of Finance Department except
218
those mentioned in para 10,13,14,15,16 & 17. Administrative
Departments shall indicate the UOR No. and date relating to
concurrence of Finance Department in the sanction order. In case of
sanction by the Administrative Department at their end, the number and
date of the diary of the FA/Finance Section may be indicated. No bill
exceeding Rs. 700.00 lakhs under Non-Plan and Rs. 1500.00 lakh
under Plan shall be entertained by Treasury/Special Treasury/SubTreasury Officers without the concurrence of Finance Department
excepting those specified in para 10,13,14,15,16 & 17. However
releases under schemes reserved for post Budget scrutiny by P &
C and Finance Department would require prior concurrence of P &
C/Finance Department as the case may be irrespective of the
amount involved.
Achievement
of financial &
physical
target
Release of
fund by
Admin. Deptt.
without
concurrence
of Finance
Deptt.
12. While furnishing proposals for sanction of expenditure to Finance
Department, the Administrative Departments should indicate the
financial outlay and physical programme content of the schemes, the
physical targets fixed for the year and achievements during the previous
year under the respective schemes in the enclosed proforma in
Annexure. The Administrative Department should also make similar
review while sanctioning funds at their level for work content of various
schemes under Non-Plan and Plan and endorse a copy to Finance
Department.
13. The restrictions in para 11 will not apply to sanction of funds for
expenditure on account of Central Plan and Centrally Sponsored Plan
Schemes (both State share and Central share) where adequate Central
Assistance is available, 12th Finance Commission Grants, 12th Finance
Commission recommended level of expenditure for maintenance of
Roads & Buildings, Education and Health Sectors under Non Plan,
Grant for Infrastructure Development of Universities under Non Plan,
Relief, Modernisation of State Police Force, Modernisation of Prison
Administration and other security related expenditure, RIDF, Rural
Electrification works under Biju Joyti, Grant-in-aid (salary) for Aided
Educational Institutions, and other tied up schemes of State Plan like
Special ACA for KBK, Backward Region Grant Fund, Tribal Sub-Plan,
National Programme for Adolescent Girls, National Social Assistance
Programme, Accelerated Power Development Reform Programme,
Jawaharlal Nehru National Urban Renewal Mission (JNNURM), National
E-Governance Action Plan (NEGAP) Grants under 1st Proviso to Article
275(1) of the Constitution, Slum Development etc. ACA for EAPs One
time ACA, Biju KBK, Gopabandhu Gamin Yojna (GGY), BKVY,
Rashtruya Krishi Vikas Yojana, National Rural Health Mission,
Jalanidhi, Madhubabu Pension Scheme, SOAP, ODP, NOAP
Supplementary Nutrition Programme, Nutrition for Adolescent Girls and
Mid Day Meal Programme, National Family Benefit Scheme (State
219
Plan), Central Plan Schemes like ICDS, Balika Samridhi Yojana,
National Nutrition Mission, World Bank Assisted ICDS-III Project and
Swayam Sidha Yojana operated by Women and Child Development
Department. Release of funds for schemes funded out of ACA for KBK,
ACA for EAPs essential schemes Women & Child Development
Department and the schemes under 12th Finance Commission Grants
as well as recommended level of Non Plan Revenue expenditure will be
further regulated by the provisions of para 14,15,16& 17 respectively.
ACA for
KBK
14. Budgetary provision made for different schemes in KBK
districts out of ACA for KBK can be released by the Secretary of
the concerned Department with concurrence of the FA/AFA(in the
absence of F.A.) subject to the following stipulations:(i)
The fund may be released in suitable instalments depending
on the progress of work and utilization of funds allotted earlier
for the programme.
(ii)
Funds drawn from Treasury for utilization shall not remain
idle for more than 15 days (except in case of L.C.).
(iii) The total release of fund shall be strictly limited to the
budgetary allocation and any release beyond budgetary
allocation will be constructed as misconduct and dereliction of
duty on the part of the officers concerned enjoining liability for
disciplinary action under the provision of OCS (CC&A) Rules,
1962 and under the FRBM Act, 2005.
(iv) In case of utilization of fund by the Engineering Departments
through Letter of Credit, specific requisition shall be made to
Finance Department in the name cover of Sri R.N.Das, Under
Secretary, Finance Department indicating on the top of the
requisition letter “L.C. FOR KBK DISTRICTS” in bold letters.
The L.C shall be released by Finance Department within 10
days from the date of receipt of the requisition and the L.C. so
issued shall remain valid upto 90 days from the date of issue.
(v)
The requisition of LCs for other programmes should not be
mixed up with the projects or release for KBK districts.
(vi) While releasing funds, the Secretary of the Department must
be satisfied that the fund released earlier has been utilized or
likely to be utilized within a period not exceeding 15days
(except in case of L.C.).
(vii) In case the fund released remains idle for more than 15 days,
the Secretary of the concerned Department will be personally
responsible for such financial indiscipline and responsibility will
be fixed on erring officers.
(viii) Normal prescribed procedures for purchase /tender etc. should
be followed by the Administrative Department/ Executing
220
Agency as per guidelines or/and Government orders issued
from time to time.
Externally
Aided
Projects
15. The following guidelines shall be followed for release of budgetary
provision made for the Externally Aided projects.
Release of funds
under SOAP, ODP
and NOAP etc of
W&CD Deptt. and
different Schemes
operated by
ST&SC
Development
Deptt.
(a)
The limit sanction of expenditure whether as loan or grant-inaid to implementing agencies by the Administrative
Department contemplated in para-11 shall not be applicable.
(b)
The Administrative Departments will release funds to the
implementing agencies to the extent of reimbursement claims
filed during the preceding month within the approved
budgetary allocation for the scheme. Filing of reimbursement
claims should be closely monitored. Full amount indicated in
the Loan /Credit Agreement of the Project, for withdrawal,
should be drawn, through regular filing of reimbursement
claims, failing which, the State Government would be
required to pay commitment charges to the External
Donor Agency.
c)
In case of the Externally Aided Projects of the Engineering
Departments whose expenditure are regulated through Letter
of Credit, then existing procedure will continue. However, the
Controlling Officers should separately furnish requisition on
monthly basis to Finance Department for authorization of
Letter of Credit in respect of each EAP indicating the amount
required, reimbursement claim submitted against previous
authorization as well as ACA received.
d)
In spite of the aforesaid mechanism for expeditious release
of funds, if there is delay in the pace of implementation of
any Externally Aided Project, the matter will be seriously
viewed and necessary disciplinary action shall be initiated
against the officers responsible for execution of the project,
Money, however, should not be drawn and kept idle or parked
in bank account.
16. Release of funds under SOAP, ODP, NOAP schemes,
Madhubabu Pension Scheme, Supplementary Nutrition Programme,
Nutrition for Adolescent Girls and Mid Day Meal Programme,
National Family Benefit Scheme (State Plan), Central Plan Schemes
– ICDS, Balika Samridhi Yojana, National Nutrition Mission, World
Bank Assisted ICDS-III Project and Swayam Sidha Yojana operated
by Women and Child Development Department and scholarships for
ST/SC/OBC etc. by ST & SC Development Department and S & ME
221
Department will be made as per the following guidelines without
referring such cases to Finance Department.-
12TH Finance
Commission
Grants &
recommended
level of
expenditure
Payment of
Advance to
Ordnance
Factories
e)
Funds may be released in suitable instalments (monthly/bimonthly/quarterly) as may be decided by the Administrative
Department.
f)
While releasing funds, the Administrative Department
should ensure that funds released earlier has been utilized in
full and necessary utilization certificates have been obtained
and sent to proper quarters.
g)
The total release of funds shall be strictly limited to the
budgetary allocation taking into account actual number of
beneficiaries existing.
17.
Expenditure under 12th Finance Commission recommended
grants for Heritage Conservation, Panchayatiraj Institutions, Urban
Local Bodies, Consolidation & Strengthening work in the Chilka
Lake, Development of Comprehensive Sewerage System in the
Capital City of Bhubaneswar, Health, Education & Maintenance of
Roads, Buildings, Forests as well as recommended level of Non
Plan Revenue Expenditure for Health & Education and maintenance
of Roads, Buildings & Forests is to be regulated by the
Administrative Department in consultation with FA/AFA of the
Department on the basis of the recommendations of the High
Level Monitoring Committee (HLMC) observing the prescribed
procedure. While releasing funds, the Administrative
Department must ensure that funds released in previous year
has been utilized or likely to be utilized within a period of 3
months calculated from the date of fresh sanction. However,
grants for Urban Local Bodies and Panchayatiraj Institutions
should be released within 15 Days of its receipt from
Government of India failing which the State Government will
have to pay interest. Emphasis should also be laid on prompt
submission of Utilization Certificate to Government of India in
the prescribed format for obtaining the subsequent instalments
of the grants. Except for requisition of Letter of Credit, no
reference should be made to Finance Department for sanction
of expenditure/release of funds under the above schemes.
However, no liability should be created by way of addition of
staff under these schemes without specific prior concurrence of
Finance Department.
18. Payment of advance to ordnance factories, which are units of
Government of India, towards procurement of arms and ammunitions
under the scheme of Modernization of Police may not be referred to
Finance Department. The Administrative Department shall take such
222
decisions keeping in view the delivery of the arms/ammunition in the
respect of past advances.
Allotment
for Salary
19.1 To avoid excess drawal, allotment for salary should be
watched at the level of Administrative Departments/Controlling
Officers/DDOs and Treasuries. Salary allotment should be released
at a time under Non-Plan and State Plan. In case of continuing
Central Plan and Centrally Sponsored Plan schemes, salary
allotment can be issued for 9 months at a time in anticipation of
receipt of Central Assistance till December, 2008 and last quarter
release shall be subject to receipt of funds from Government of India
and allotment under Non-Salary shall be regulated depending on the
release of Central Assistance. The current salary should be paid first
and arrear salary would be paid if it can be accommodated within the
existing budget provision. But in case of retired employees/deceased
employees the arrear should be cleared at the first instance on
priority basis.
19.2 Concurrence of Finance Department will not be necessary for
payment of arrear salary of Government servants subject to
availability of budget provision. Previous circulars of Finance
Department on drawal of arrear salary stand modified to this extent.
The head of office shall however authenticate such claims on being
satisfied about the accuracy and entitlement in terms of existing
rules/orders in force and will be squarely responsible for its veracity.
While clearing the arrear salary, priority should be given to court
cases and for those who have retired or died or likely to retire by
31.3.2010.
20. Release of funds from Civil Deposit would be regulated in
terms of Finance Department circular No.WM-16/2008-20519(225)/F
Dt.15.04.2008.
Unauthorized
parking of
Govt. money
21. Provisions under SR 242 of Orissa Treasury Code, Vol. I
stipulate that money should not be drawn from the Treasury unless it
is required for immediate disbursement. It is, however, observed that
some of the DDOs/Controlling Officers are drawing funds from the
Treasury/PL Account/Civil Deposit and depositing in various Banks
or keeping funds un-utilized in form of cash, Bank Draft, DCR etc.
This sort of drawal and retention of money outside the State
Government Account is in clear violation of the said provisions of
OTC Vol.I. This affects the ways and means position of the State
Government. Any withdrawal of funds by the DDOs and parking
them outside the Government account shall be seriously viewed.
The Administrative Department may issue instructions to all the
DDOs accordingly and ensure that no Government money is kept
outside the Government account by any DDO under their
223
administrative control. If in future, such un-authorized parking of
money is noticed, the concerned DDO shall be personally liable
for recovery from his personal entitlements including his
retirement benefits and he shall be liable for disciplinary action
under Rule-15 of the OCS (CC & A) Rules, 1962.Un-spent
balance of funds drawn out of the budget provision for the year
2008-09 should be deposited in Government Account within
31.03.2009, such un-spent balances should, on no account be
carried over to the next financial year, as it will deflate the
expenditure of the subsequent year on its refund to
Government Account.
Monthly
Reconciliation
of Accounts by
COs with A.G
(A&E), Orissa
22.1 The Controlling Officers are to reconcile their expenditure with
the Accountant General (A&E), Orissa as required under Rule-319 of
O.G.F.R. Volume-I as per verification schedule fixed by Finance
Department. The Controlling Officer-wise expenditure statement
furnished by A.G. (A&E), Orissa should from the basis of
reconciliation.
22.2 The Treasury/Sub-Treasury Officers or the DTI(O), as the
case may be, are to furnish printed as well as soft copy of monthly
expenditure statement of each DDO to the respective Controlling
Officers, on requisition, indicating the TV Nos to facilitate
identification of misclassified expenditure, if any, and their booking
under proper Head of account and Sector/scheme like Non Plan/
State Plan/ C.P./ C.S.P. On receipt of the Demand for Grant-wise
expenditure from the A.G.(A&E), Orissa, the F.A./A.F.A. of the
Department should cause a review of the same by the Secretary of
the Administrative Department along with the result of reconciliation
every quarter and submit to Finance Department a certificate stating
that accounts of the previous quarter have been reconciled with the
A.G.(A&E), Orissa by the Controlling Officers under their
administrative control.
Timely
submission of
Accounts by
Engineering
and Forest
Divisions and
the Treasuries
Timely
submission of
D.C. Bills in
respect of
Funds drawn in
A.C. Bills
22.3 Besides this, the Engineering Department & Forest Department
must ensure submission of monthly Accounts to the Accountant
General (A&E), Orissa by the 10th of the succeeding month. In case of
delay, the monthly salary bills of the defaulting Divisions shall not be
entertained by the Treasuries/Spl. Treasuries/Sub-Treasuries. The
Treasuries are also to submit the monthly accounts by 8th of the next
month, failing which responsibility will be fixed and appropriate action
will be taken.
22.4 The Treasuries/Spl. Treasuries/ Sub-Treasuries are to keep
watch over timely submission of D.C. Bills against funds drawn in A.C.
Bills. In case of default in submission of D.C. Bills for funds drawn in
A.C. Bills, after 30 days from the date of drawal, no other bill of the
224
defaulting D.D.Os should be entertained till receipt of any proof
regarding submission of D.C. Bill.
Monthly
review of
Receipts,
Expenditure,
Audit
compliance,
utilization of
Central
assistance etc.
by the
Secretaries.
23.
The Secretary of each Administrative Department may
review progress of monthly expenditure under Non Plan & Plan,
collection of revenue receipts, utilization of Central Assistance,
completion of projects included under Zero Based Investment
Review, reconciliation of Accounts with Accountant General
(A&E). Orissa, submission of D.C. Bills and submit a report in this
regard indicating the constraints and remedial measures taken/required
to enhance collection of revenue and facilitate even pacing of
expenditure, by 15th of the succeeding month with copies to Finance
Department and Planning & Coordination Department. Monthly review
shall also cover collection of arrear revenues and follow up action on
Audit compliance together with the observations made in the report of
C & A.G.
24.
Wherever references to Finance Department are necessary for
sanction of funds out of the budgetary provision, the concerned files
should be first examined by the F.A./A.F.A. of the Administrative
Department and recommendation clearly recorded. All sanction orders
to be issued by the Administrative Department, where prior
concurrence of Finance Department is not necessary in accordance
with the aforementioned guidelines, should be vetted by the F.A./A.F.A.
of the Administrative Department and approved by the Secretary of the
Department.
Yours faithfully,
Sd/- R.N.Senapati
Principal Secretary to Government
225
Annexure
Statement showing Physical/ Financial progress under different NonPlan/ State Plan/ Central Plan/Centrally Sponsored Plan Schemes during
the year 2008-09 of __________________________ Department.
1) Name of the scheme ______________________________________
2) Whether Non-Plan/State Plan/Central Plan/Centrally Sponsored Plan
_______________________________________________________
3) Budget provision for the scheme during the year ________________
4) Amount Sanctioned so far :
a) State share _______________________________________
b) Central Share (CP & CSP) ___________________________
5) Expenditure incurred so far :
a) Salary & Wages ___________________________________
b) Works/other component _____________________________
6) Physical progress made :
a) Target ___________________________________________
b) Achievement_________ _____________________________
7) Achievement in previous year : ______________________________
8) In case of Centrally Sponsored Plan :
a) Amount released as Central share _____________________
b) State share released _______________________________
9) In case of Central Plan :
a) Central assistance received_____ _____________________
b) Corresponding release by Govt. of Orissa against the Central
Assistance released __________________________________
10) Remarks _______________________________________________
Financial Advisor/
Asst. Financial Advisor,
________________Deptt.
226
FINANCE DEPARTMENT
***
No.22240 (225)/F., Dt.25.04.08
WF-II-5/2008
From
Shri R.N.Senapati, IAS,
Principal Secretary to Govt.
To
All Principal Secretaries/
Commissioner-cum-Secretaries/
Secretaries to Govt./
All Heads of Department.
Sub : Reconciliation and payment of outstanding dues of CESU,
WESCO, NESCO & SOUTHCO by Government Offices within
30th June, 2008.
Sir,
I am directed to say that Orissa Electricity Regulatory
Commission in their letter No.751 dt.09.04.2008 have impressed upon
the State Government for ensuring timely payment of energy bills by
Government Departments through a strictly enforced Time Table.
In Finance Department Circular No.37889(230/F dt.17.09.07 all
Departments were directed to project their full requirements for
provision of Funds in the B.E. 2008-09 towards payment of electricity
charges. Finance Department during the pre-Budget scrutiny also
ensured full allocation for payment of electricity dues on the basis of
requisitions given by various Departments. In view of this, there should
be no room for complaint regarding inadequate Budget provision for
payment of electricity dues. There is a provision of Rs.93.52 crore in the
Budget Estimate for 2008-09 for payment of electricity dues by various
Government Offices.
In the Circular issued by this Department (vide No.20591(225)/F.,
dt.15.04.08) on Regulation of Expenditure out of the Annual Budget for
the year 2008-09 it has been stipulated in para 4 (vi) that Statutory dues
viz. Sales Tax (VAT & CST), Municipal Tax, compensation for land
acquisition etc. as well as Electricity dues and Rents, Rates and Taxes
etc. should be cleared on the basis of provision made in the Budget as
and when due after due verification and scrutiny. If any delayed
payment surcharge is levied, it would be the personal responsibility of
the concerned Head of Office/DDO. Current municipal taxes, electricity
227
and telephone charges including undisputed arrears should be paid in
time out of the existing budget provision and rebate where-ever
available should be availed.
Keeping in view the provision of funds in the B.E. for 2008-09 and
the suggestion of the OERC, the following Time Table is prescribed for
reconciliation and full payment of the arrear electricity dues of
Government offices under all Departments of Government.
1) The Administrative Departments/Controlling Offices are to
provide funds to the Drawing & Disbursing Officers/Heads of
Offices in the month of April, 2008 after ascertaining their
requirement for payment of arrear and current electricity dues.
2) The concerned Heads of Offices/DDOs will reconcile their
outstanding electricity dues with the Divisional Officers of
CESU, NESCO, WESCO & SOUTHCO and ensure clearance
of un-disputed arrear electricity dues by 31st May, 2008 and
furnish a certificate signed by the D.D.O. alongwith the
salary bill for the month of June, 2008 that their arrear
outstanding electricity bills upto 30th April, 2008 have
been settled failing which the salary bill in respect of their
establishments for the month of June, 2008 shall not be
entertained in the Treasuries.
3) In respect of institutions and organizations where there are big
residential colonies adjoining the main office building, such as
Irrigation colonies attached to multi-purpose projects,
residential colonies, hostels attached to educational
institutions and medical colleges etc. separate bills for
consumption made by persons residing in such colonies are
to be issued by the DISTCOs after segregation of the supply
of electricity between Government buildings and individual
houses/hostels. Government are not liable to pay for
electricity consumption by the residents of such
colonies/hostels.
4) Bill on account of contract demands are to be immediately
reviewed to ensure that they are in line with actual
consumption. New contracts, if necessary, have to be
executed with the Distribution Companies.
5) All Heads of Offices/D.D.Os under the Administrative
Departments are also to ensure that bills are raised as per
meter reading and all the establishments have accurate
working meters and the electricity consumption is as per the
228
norms prescribed in Finance Department letter No.WF-II60/2002(pt.)/1182(45)/F dt.07.01.2003.
6) In case any Head of Office/D.D.O. face any difficulty in
reconciliation of the outstanding dues with the Divisional
Officers of the DISTCOs, the matter should be reported to
Energy
Department/Ombudsman
of
the
concerned
DISTCO/OERC.
7) No opportunity should be given to the DISTCOs to disconnect
the line after 30th June, 2008, and all-out efforts should be
made to clear outstanding dues on priority.
These instructions may kindly be brought to the notice of the Subordinate Offices under your control.
Yours faithfully,
Sd/- R.N.Senapati
Principal Secretary to Government
229
FINANCE DEPARTMENT
***
No. 22245 (4) /F., Dt.25.04.08
WF-II-5/2008
From
Shri R.N.Senapati, IAS,
Principal Secretary to Govt.
To
All Principal Secretary to Government,
Public Enterprises Department/
Co-operation Department.
Commissioner-cum-Secretary to Govt.,
Housing & Urban Development Department.
Panchayati Raj Department
Sub : Reconciliation and payment of outstanding dues of CESU,
WESCO, NESCO & SOUTHCO Urban Local Bodies,
Panchayati Raj Institutions, Public Sector Undertakings and
Co-operatives within 30th June, 2008.
Sir,
I am directed to say that Orissa Electricity Regulatory
Commission in their letter No.751 dt.09.04.2008 have impressed upon
the State Government for ensuring timely payment of energy bills by
Urban Local Bodies, Panchayati Raj Institutions, Public Sector
Undertakings and Co-operatives through a strictly enforced Time Table.
The following arrangements may therefore, be put in place for
clearance of the electricity dues by the Urban Local Bodies, Panchayati
Raj Institutions, Public Sector Undertakings and Co-operatives.
The H&UD Department may issue necessary instruction to the
Urban Local Bodies and Panchayati Raj Department to all the
Panchayati Raj Institutions to reconcile and to clear all the outstanding
electricity dues before 30.06.2008 at the latest. While releasing funds to
the Local Bodies, H&UD Department and Panchayati Raj Department
may earmark a certain amount towards electricity dues and before
release of the subsequent installment, the concerned Local Bodies
should furnish a certificate that the electricity dues are being paid
regularly and there is no default on their part in payment of electricity
dues including the past arrear. In the absence of such a certificate the
next installment due may not be released by the Administrative
Department/Controlling Officers.
230
2.
In case of Public Sector Undertakings and Cooperatives,
appropriate instruction may be issued by P.E. Department and
Cooperation Department to ensure that the arrears of electricity dues
and current electricity dues are paid by the PSUs and Cooperatives in
time.
3.
No opportunity should be given to the DISTCOs to disconnect the
line after 30.06.2008, and all-out efforts should be made to clear
outstanding dues on priority.
Yours faithfully,
Sd/- R.N.Senapati
Principal Secretary to Government
231
FINANCE DEPARTMENT
***
Office Memorandum
No.Bt-I-23/07-28170/F., Dt.02.06.2008
Sub : Rationalisation of restrictions imposed on air travel by officials of
State Government/ PSUs within India.
Several restrictions have been imposed on air travel by officials of
State Government and of PSUs/Co-operatives/Autonomous Bodies etc.
for official visit vide Finance Department Office Memorandum
No.10954/F dt.14.03.2001 read with Finance Department Office
Memorandum
No.52010/F
dt.08.12.2003
and
No.50427/F
dt.11.12.2006. One of the restrictions was that prior approval of
Government will be required for official air journey inside the country for
more than six times in a calendar year performed by the
Chairman/Members of Orissa Public Service Commission, State
Election Commission, Staff Selection Commission, Orissa Electricity
Regulatory Commission, State Human Rights Commission.
In the meantime, proposals have been received to relax the
aforesaid restriction since they are required to perform frequent official
journeys inside the country for which it may not be possible at times to
obtain prior permission of Government.
Taking into account the above difficulties and in order to remove
hardship, the Government have been pleased to order that Para-3(iii) of
Finance Department Office Memorandum No.50427/F dt.11.12.2006
shall be substituted as under :“Air journey in the exigency of public service and urgent official
work inside the country upto twelve times in a calendar year may be
taken up by Chairman, Orissa Public Service Commission, State
Election Commission, Staff Selection Commission, Orissa Electricity
Regulatory Commission, State human Rights Commission for which
approval of Chief Secretary would not be necessary. The Chairman of
these Commissions may approve the air journey in respect of other
members of the Commission upto twelve times in a calendar year. For
the rest of air journeys exceeding twelve times in a year inside the
country and for air journey outside the country, prior permission of
Government would be required”.
By Order of the Governor
Sd/- R.N.Senapati
Principal Secretary to Government
232
FINANCE DEPARTMENT
****
NOTIFICATION
Bhubaneswar, the 10th September, 2008
No. BT-VI (SFC)-1/2007- 41424/F., In pursuance of article 243-I
of the Constitution of India read with sections 3 and 8 of the Orissa
Finance Commission (Miscellaneous Provisions) Act, 1993 (Orissa Act
28 of 1993) the Governor of Orissa do hereby constitute a Finance
Commission consisting of Prof. Sudhakar Panda, Former Professor,
Applied Economics, Utkal University as the Chairman and the following
other members, namely:—
1 Shri Swapneswar Baya, IAS (Retired)
Plot No. S-28, Maitree Vihar, Phase-II,
Chandrasekharpur, Bhubaneswar
.. Member
2 Shri Bijaya Kumar Mohanty,
At/P.O.:-Bhatpura, Via:- Jamankira,
Dist:-Sambalpur
.. Member
3 Shri Durga Prasad Dash, IAS
Special Secretary to Government,
Finance Department.
.. Member-Secretary
2.
The Chairman and other Members of the Commission including
Member- Secretary shall hold office from the date on which they,
respectively, assume office up to 31st December, 2008.
3.
The Chairman and the other Members (except the MemberSecretary) shall render part time service to the Commission. The
Member-Secretary shall render whole time service to the Commission in
addition to his own duty.
4.
The Commission shall make recommendations relating to the
following matters:—
(i) The Principles which should govern –
(a)
the distribution between State and Panchayati Raj
Institutions and the Municipalities of the net proceeds
of taxes, duties, tolls and fees leviable by the State
which may be divided amongst them under Part-IX
and Part-IXA of the Constitution and the allocation
between the Panchayats at all levels and the
Municipalities of their respective shares of such
proceeds;
233
(b) the determination of taxes, duties, tolls and fees which
may be assigned to, or appropriated by Grama
Panchayats, Panchayat Samities and Zilla Parishads
or, as the case may be, Municipalities; and
(c) the Grants-in-aid to the Grama Panchayats, Panchayat
Samities, Zilla Parishads or, as the case may be,
Municipalities from the Consolidated Fund of the State;
(ii) the measures needed to improve the financial position of the
Grama Panchayats, Panchayat Samities, Zilla Parishads and
Municipalities;
(iii) any other matters, which the Governor may refer to the
Commission in the interest of sound finance of Grama
Panchayats, Panchayat Samities, Zilla Parishads and
Municipalities.
5.
In making its recommendations, the Commission shall have
regard, among other considerations, to –
(a) the revenue proceeds of the State Government and the
demands thereon, on account of expenditure on Civil
Administration, Police and Judicial Administration, Education,
Maintenance of Capital assets, Social Welfare, Debt Servicing
and other committed expenditures and liabilities;
(b) the functions and liabilities of Panchayati Raj Institutions and
Municipalities in respect of discharging and implementing the
schemes entrusted to them under articles 243G and 243W of
the Constitution;
(c) the revenue resources of Panchayati Raj Institutions and
Municipalities at all levels of five years, commencing from 1st
April,2010 on the basis of levels of taxation reached in 200607, target set for additional resource mobilization and potential
for mobilizing additional resources;
(d) the scope for better fiscal management consistent with the
need for speed, efficiency and cost effectiveness of delivery of
services; and
(e) the need for providing adequate incentive for better resource
mobilization as well as closely linking expenditure and revenue
raising decisions.
6.
The report of the Commission shall contain specific chapters,
narrating –
(i) the approach adopted by it;
(ii) an analysis of the resources of the State Government; and
234
(iii) an analysis of the resources of Panchayats at each level and
also Municipalities at each level,
(iv)an estimation and analysis of the finances of the State
Government as well as the Panchayati Raj Institutions and
Municipalities at the pre and post transfer stages along with a
quantification of the revenues that could be generated
additionally by the Panchayati Raj Institutions and
Municipalities by adopting the measures recommended
therein.
7.
For the purpose of assessment of supplementing the resources of
the Panchayats and Municipalities by the Central Finance Commission,
the Commission shall –
(i) follow a normative approach in the assessment of revenues
and expenditure rather than make forecasts based on
historical trends;
(ii) take into account per capita norms for revenue generation, the
data relating to the tax bases and avenues for raising non-tax
income by the Municipalities and the Panchayats, assuming
reasonable buoyancies and the scope for additional resource
mobilization; and
(iii) take into account per capita expenditure norms on the basis of
the average expenditure incurred by some of the best
performing Municipalities and Panchayats in the provision of
core services.
8.
The Commission shall also review the implementation of the
recommendations of the Second State Finance Commission.
9.
On the matters aforesaid, the Commission shall make its report
by 31st December, 2008 covering a period of five years commencing
from 1st day of April, 2010.
10. The Commission shall indicate the basis on which it has arrived at
its findings.
By Order of the Governor
Sd/- R. N. Senapati
Principal Secretary to Government
235
LAW DEPARTMENT
NOTIFICATION
The 4th October, 2008
No. 12247/I-Legis.—The following Ordinance promulgated by the
Governor of Orissa on the 26th September, 2008 hereby published for
general information.
ORISSA ORDINANCE NO. 1 OF 2008
THE ORISSA CONTINGENCY FUND (AMENDMENT)
ORDINANCE, 2008
AN
ORDINANCE
FURTHER TO AMEND THE ORISSA CONTINGENCY FUND ACT, 1967
Whereas the Legislature of the State of Orissa is not in session;
And whereas the Governor of Orissa is satisfied that
circumstances exist which render it necessary for him to take immediate
action to amend the Orissa Contingency Fund Act, 1967 in the manner
hereinafter appearing;
Now, therefore, in exercise of the powers conferred by clause (1)
of article 213 of the Constitution of India, the Governor of Orissa is
pleased to make and promulgate the following Ordinance in the Fiftyninth Year of the Republic of India :Short title and
commencement
Amendment of
Section 2.
1. (1) This Ordinance may be called the Orissa ontingency
Fund (Amendment) Ordinance, 2008.
(2) It shall come into force at once.
2. In sub-section (1) of section 2 of the Orissa Contingency
Fund Act, 1967, for the words “one hundred fifty crores of
rupees”, the words “four hundred crores of rupees” shall be
substituted.
Dated the 26th September, 2008
MURLIDHAR CHANDRAKANT BHANDARE
GOVERNOR OF ORISSA
Sd/- B. K. NAYAK
Principal Secretary to Government
Orissa Act
18 of 1967.
236
FINANCE DEPARTMENT
NOTIFICATION
The 11th November 2008
No.49705-BT-VI(SFC)-1/2007(Part)/F.― In exercise of the
powers conferred by section 11 of the Orissa Finance Commission
(Miscellaneous Provisions) Act, 1993 (Orissa Act 28 of 1993), the State
Government do hereby determine the following fees, honorarium and
allowances payable to the Chairman, members and Member-Secretary
of the third State Finance Commission, namely:―
1. Honorarium
(a) The Chairman shall be paid a consolidated honorarium
of rupees fifteen thousand per month.
(b) The members other than Member-Secretary shall be
paid a consolidated honorarium of rupees twelve
thousand per month.
(c) The Chairman and members other than MemberSecretary shall be paid sitting allowances of rupees
three hundred per day on which the meeting takes place
on the prior notice issued by the Member-Secretary.
(d) The Member-Secretary shall be paid the pay,
allowances and other service benefits as applicable to
his grade under the relevant rules and a special pay per
month as per the present rate.
2. Travelling Allowance
(a) The Chairman and the members shall be paid a
Travelling allowance and Daily allowance as admissible
to the Officers of Commissioner rank in the IAS while
touring on duty on official business.
(b) The Member-Secretary shall be paid a Traveling
allowance and Daily allowance as admissible to him as
per his grade while touring on duty in connection with
official business.
(c) The Chairman, members and Member-Secretary shall
be entitled to travel by Air and Class-II Tier A.C. in train
while touring on duty in connection with official business,
for which no prior permission from Government shall be
required.
By Order of the Governor
Sd/- R.N. SENAPATI
Principal Secretary to Government
237
TOP PRIORITY
Time Limit
FINANCE DEPARTMENT
****
Memo No. 53219(255) /F., dated 08.12.08
Bt- I –18 / 2008
To
All Departments of Government.
All Heads of Departments.
Sub :- Admissibility of expenditure relating to the provisions made
in the Supplementary Statement of Expenditure for the year
2008-09 and Expeditious action to utilize the fund in time etc.
The undersigned is directed to say that the Demands contained in the
Supplementary Statement of Expenditure 2008-09 have been approved by the
Legislature and the Appropriation Bill has been enacted. Expenditure in terms of the
provision in the Supplementary Statement of Expenditure is now admissible and can
be incurred observing all formalities and subject to the restrictions and stipulations
contained in FD letter No. 20591(237)/F., Dt.15.04.2008 (Regulation of expenditure
out of the Budget for the year 2008-09), No.43387 (230)/F., dt.21.09.2008 (Revised
Estimate for 2007-08 and Budget Estimate for 2008-09) .
2.
The Administrative Departments are now authorized to incur the
aforesaid expenditure as per the following guidelines and time
schedules:(i)
Advance taken from O.C.F shall be recouped by
19.12.2008 and compliance be reported to F.D by
21.12.2008.
(ii)
The total allotment including supplementary provision
should be communicated by 31.12.2008 or at the latest by
28.02.2009 in case of re-appropriation or additional
allotment.
(iii)
The process of issue of sanction orders for release of funds
as well as surrender of budgetary provisions should be
completed by 28.02.2009.
(iv)
In order to avoid last minute rush, it is hereby indicated that
the last date for submission of bills to the Treasuries for the
financial year 2008-09 will be 10th March, 2009 for claims
under other contingencies, machinery, equipment, vehicle,
238
share capital, subsidy loans and 16th March, 2009 for
other claims.
(v)
Budgetary funds will, in no case, be transferred to Civil
Deposit.
(vi)
Wherever supplementary schedules have been admitted
with the stipulations like subject to post budget scrutiny,
release of central assistance, prior clearance of
P&C
Department, Finance Department etc., those have to be
complied with before release of additional provision made
in the Supplementary Statement of Expenditure.
(vii)
¾
¾
¾
¾
Top priority shall however be given to expedite expenditure
in respect; of :Funds provided for Completion of Projects
Central Share and State Share of CSP
Central Grant under Central Plan
Outlays provided for RIDF/AIBP/EAP/JNNURM/Rural Health
Mission/NREGC etc.
3. Time schedule for allotment, verification, compliance to the
report of C & A.G. etc.
(i)
It is seen that despite repeated instructions issued by FD
from time to time, Administrative Departments are not
issuing re-appropriation orders in respect of supplementary
provision taken by locating savings within their demand
which creates a lot of difficulties for matching the
expenditure against the actual budget provision and the
final grant. The Administrative Departments are, therefore,
instructed to adhere to the datelines regarding reappropriation/surrender of funds indicated in the preceding
paragraph. In case of default, the Controlling Officers of
the concerned Departments shall be liable for excess
expenditure, wrong booking of expenditure, non-surrender
of savings taken etc. and there is every possibility that such
adverse comments may find place in the report of C & AG.
(ii)
DDO wise allotments made by the Controlling Officers have
to be supplied in soft copies to the Director of Treasuries
and Inspection, Orissa, Bhubaneswar for feeding into the
Central Server located in his Office and in the absence of
such data being fed into the Central Server, under the
Online System of Transaction in the Treasuries, the bills
cannot be entertained in the system. Therefore, special
239
care must be taken by all Controlling Officers to supply the
soft copies of Budgetary Allotment in all cases to the
Director
of
Treasuries
and
Inspection,
Orissa,
Bhubaneswar in order to allow the transaction under the
Online System of Treasury transaction. The concerned
Controlling Officer would be responsible for any
dislocation arising out of their failure in submission of
the Budgetary Allotment Data in soft copies to Director
of Treasuries and Inspection Orissa, Bhubaneswar
(iii)
All Administrative Departments are requested to adhere to
the following time
schedule for verification and
reconciliation of Departmental Receipt and
Expenditure figures for 2008-09 with those of A.G (A&E),
Orissa, communicated in Finance Department letter No.
36688 (225)/F., dt. 02.08.2008.
Month / Quarter
April-June, 2008
July, 2008
August, 2008
September, 2008
October, 2008
November, 2008
December, 2008
January, 2009
February, 2009
March, 2009
The date fixed for
verification
31.8.2008
30.9.2008
31.10.2008
30.11.2008
31.12.2008
31.1.2009
28.2.2009
31.3.2009
20.4.2009
05.06.2009
4.
All Administrative Departments are, therefore, requested to direct
the Controlling Officer under their Administrative Control to complete
verification and reconciliation of Departmental Receipt and Expenditure
figures with those of A.G (A & E). Orissa as per the above time
schedule under intimation to Finance Department. If any
misclassification of expenditure and receipt is noticed, the concerned
Controlling Officers shall be held responsible and accountable to the
Public Accounts Committee.
Sd/-S.K.Mishra
SPECIAL SECRETARY TO GOVT.
240
FINANCE DEPARTMENT
NOTIFICATION
The 23rd December 2008
No. 55076—BT-VI (SFC)-1/2007(Pt.)-F.—In exercise of the
powers conferred by Section 11 of the Orissa Finance Commission
(Miscellaneous Provisions) Act, 1993 (Orissa Act 28 of 1993), the State
Government do hereby direct that the following amendments shall be
made in the notification of the Government of Orissa in Finance
Department No. 49705-F., dated the 11th November 2008, namely :—
AMENDMENT
In the said notification, in para 1, under the heading Honorarium,
for the words “fifteen” and “twelve” appearing in clauses (a) and (b)
respectively, the words “twenty” and “seventeen” shall be substituted.
NOTE—This amendment shall be given effect from the date(s) of
joining of the Chairman and members of the Commission respectively.
By Order of the Governor
Sd/- R. N. SENAPATI
Principal Secretary to Government
241
FINANCE DEPARTMENT
***
No.56171 (45)/F., Dated, Bhubaneswar, the 31st December, 2008
Bt-V-25/07
From
Shri B.C.Mohapatra, IAS,
Additional Secretary to Government.
To
Principal Secretary/
Commissioner-cum-Secretary to Govt., All Department.
EIC-cum-Secretary to Govt. Works Department
Special Secretary to Govt. P & C Department
Special Secretary to Govt. G.A. Department
Sub : Creation and filling up of contractual posts in different Departments of
Government.
Sir,
I am directed to say that Finance Department have permitted for
creation and filling up of many contractual posts in Administrative
Departments and Sub-ordinate Offices under their control during the period
from 2000-01 to 01.12.2008. Besides, in a meeting taken by Chief Secretary
on 24.09.2007 & 26.09.2007 and subsequent series of meetings during May,
2008, 35,808 and 9200 number of base level posts respectively have been
permitted to be filled up in different Departments of Govt. including Subordinate Offices.
2.
It has come to the notice of Finance Department that after obtaining
concurrence of FD for creation and filling up of the posts, including existing
vacant posts, some Departments have not taken adequate steps for filling up
of the same. These posts were allowed to be created and filled up as it was
considered essential for carrying on developmental activities and normal
functioning of the Government.
3.
It is now felt necessary to assess the expenditure being incurred by the
State Govt. per annum on account of contractual salary/remuneration of the
posts so created and filled up by different Departments, including the Subordinate Offices.
4.
It is, therefore, requested that information on creation and filling up of
contractual posts with monthly salary/remuneration being disbursed to the
contractual appointees may be submitted by all Departments of Govt. to FD in
the enclosed proforma by 15.01.2009. Such information shall include data
relating to Sub-ordinate Offices to enable Finance Department to assess the
expenditure liability of the contractual posts.
Yours faithfully,
Sd/- B.C.Mohapatra
Additional Secretary to Government
242
LAW DEPARTMENT
NOTIFICATION
The 3rd January, 2009
No. 182/I-Legis.46/08—The following Act of the Orissa Legislative
Assembly having been assented to by the Governor on the 2nd
January, 2009 is hereby published for general information.
ORISSA ACT 1 OF 2009
THE ORISSA CONTINGENCY FUND (AMENDMENT) ACT, 2008
AN ACT FURTHER TO AMEND THE ORISSA CONTINGENCY
FUND ACT, 1967
BE it enacted by the Legislature of the State of Orissa in the Fiftyninth Year of the Republic of India as follows:—
Short title
and
commencement.
1. (1) This Act may be called the Orissa Contingency Fund
(Amendment) Act, 2008.
(2) It shall be deemed to have come into force on the 4th
day of October, 2008.
Amendment
of section 2.
2. In sub-section (1) of section 2 of the Orissa Contingency
Fund Act, 1967, for the words “one hundred fifty crores of
rupees”, the words “four hundred crores of rupees” shall be
substituted.
Repeal.
3. The Orissa Contingency Fund (Amendment) Ordinance,
2008 is hereby repealed.
By Order of the Governor
Sd/- B. K. NAYAK
Principal Secretary to Government
Orissa
Act
18 of
1967.
Orissa
Ordinance
No. 1 of
2008.
243
Top Priority
Deadline cases
FINANCE DEPARTMENT
*****
Dt.14.01.09
No. 2857(225) /F.,
WM-15/2008
From
Shri R.N Senapati, IAS
Principal Secretary to Government
To
All Principal Secretaries/
Commissioner-cum-Secretaries/Secretaries/
Special Secretaries to Government/
All Heads of Department
Sub: Deadline for submission of proposals relating to financial
sanction and drawal of funds in the remaining part of the
current financial year.
Ref: Finance Department Circular No.20591(225)/F, dt.15.04.2008
& 53219(225/F, dt.08.12.2008.
Sir,
I am directed to say that Finance Department have issued
instructions to avoid rush of expenditure towards the fag end of the
financial year in the circulars under reference and fixed the following
deadlines for issue of allotment, surrender of budgeted provision and
drawal of funds.
i)
Issue of allotment – By 31.12.2008
In para 7 of Finance Department Circular No 20591(225)/F,
dt.15.04.2008 it was indicated that total allotment including
Supplementary provision should be communicated by 31.12.2008
or at the latest by 31.01.2009 in case of re-appropriation or
additional allotment. Further it was indicated in para 2(ii) of Finance
Department Circular No.53219(225/F., dt.08.12.2008 that the total
Budgetary allotment including Supplementary Provision for 2008-09
shall have to be communicated by all Controlling Officers to the
concerned D.D.Os by 31.12.2008 and in case of funds augmented
through re-appropriation or on account of late receipt of Central
Assistance the allotment would be accepted in Treasuries latest by
28.2.2009.
The detailed DDO wise Budget allotments should also be
supplied by the Controlling Officers in soft copies within the
deadlines indicated above to the Director of Treasuries &
244
Inspection, Orissa, Bhubaneswar for being fed into the Central
server. Budgetary allotments issued after the stipulated deadline shall
not be acted upon by the Treasury Officers except under special
circumstances.
ii)
Surrender of provision – By 28th February, 2009
It was indicated in para 7 of Finance Department Circular
No.20591(225)/F., dt.15.04.2008 and para 2(iii) of Finance Department
Circular No.53219(225)/F, dt.08.12.2008 that surrender or Budgetary
provision should be completed by 28th February, 2009. These deadline
are to be followed strictly.
iii)
Last date for submission of bill in Treasury – 10th March/16th
March,2009.
It was indicated in para 7 of the Finance Department Circular No.
20591(225)/F., dt.15.04.2008 and para 2 (iv) of Finance Department
Circular No.53219 (225)/F., dt.08.12.2008 that last date for submission
of bills to the Treasuries in the financial year 2008-09 would be 10th
March, 2009 for claims under Other Contingency, Machinery,
Equipment, Vehicle, Share Capital, Subsidy, Loan and 16th March, 2009
for other claims.
2.
Rush of expenditure in the month of March defeats the objects of
efficient and economic use of resources. It may also lead to
unproductive and wasteful expenditure. In order to check this unhealthy
practice it has been decided to ensure completion of all formalities
for sanction and release of funds latest by 28.02.2009 so as to avoid
last minute rush and ensure utilization of public funds in a planned and
efficient manner.
3.
Under the Orissa Treasury Management System (OTMS), all the
Treasuries are connected to the Central Location at the Directorate of
Treasuries & inspection, Orissa, Bhubaneswar and the transactions are
controlled by the System itself. The OTMS does not provide for any
backlog processing of transactions at any stage. As such exactly after
12.00 Midnignt 31st March 2009, which is technically the end of the
current financial year 2008-09, the system would automatically
disable all the allotments for 2008-09 across the State as a whole
for the financial year 2008-09 and it would not be possible at all to
carry out any transaction, relating to the budget of 2008-09 after
that time, which is to be accounted for in the financial year
2008-09.
4.
It is, therefore, impressed upon all Administrative Departments
that the following formalities for sanction/release/drawal of funds should
be completed by the deadlines mentioned below so that budgeted
245
expenditure can be processed for drawal by the OTMS within the
timeline indicated above.
i)
Sanction orders for release of funds are to be issued by the
respective Administrative Department by 28.02.2009 at the latest.
Special care should be taken to ensure that the sanction orders
are received by the concerned Controlling Officers and the DDOs
in time so that they would be able to complete the formalities like
sanction of expenditure for a particular purpose, wherever
necessary and submit the bill for drawal in the Treasury/SubTreasury within the stipulated deadline.
ii)
Finance Department will not accept any proposal for
sanction of funds and release from Civil Deposit after 28th
February, 2009.
iii)
Requisition for Letter of Credit in respect of the Controlling
Officers of the Engineering Departments should be furnished to
Finance Department by the respective Administrative
Departments within 16th February, 2009 indicating the
requirement of funds for February, 2009 & March, 2009. No
request for issue of Letter of Credit will be accepted in Finance
Department after 16.02.2009, except in very exceptional cases for
which the concerned Departments are to furnish convincing
reasons.
iv)
The Controlling Officers are to monitor proper utilization of funds
released for maintenance and repair of the Roads, Buildings, PH
works, Water Supply etc. by preparing a database of the work
done and submit Utilization Certificate along with User’s
certification in terms of instructions contained in Finance
Department Circular No.45495(4) dt.26.90.2005.
v)
Re appropriation of funds, wherever necessary, should be
completed by 28.02.2009 as the last date for issue of
allotment in respect of original Supplementary Provision as
well as provision of Funds augmented through reappropriation is now extended to 28.02.2009. Treasuries will
not accept any allotment after 28.02.2009. The detailed DDO
wise Budget allotments should also be supllied by the
Controlling officers in soft copies within the deadlines
indicated above to the Director of Treasuries & Inspection,
Orissa, Bhubaneswar for being fed into the Central server.
Budgetary allotments issued after the deadline stipulated
above shall not be acted upon by the Treasury Officers
except under special circumstances. The concerned
Controlling Officers shall be held responsible for any dislocation in
Government transactions and lapse of budgeted funds arising out
246
of non-receipt of such data in soft copies by the Director of
Treasuries and Inspection, Orissa by 28.02.2009
vi)
Re-appropriation of funds from among the units Pay, DP.DA and
HRA may be made at the level of the Administrative Departments
without reference to Finance Department for facilitating drawal of
revised salary (Current salary for the months of December, 2008
to February, 2009 and 40% of the arrears) under ORSP Rules,
2008 within the current financial year.
vii)
Pay and Grade Pay in the Revised Scale of Pay, 2008 should be
met from the provision under the unit of appropriation “Pay”
viii)
Surrender of unutilized budgetary provisions should be made by
28.2.2009.
ix)
The last date for submission of bills requiring payment in
cash or by transfer credit in respect of claims under Other
Contingency, Machinery, Equipment, Vehicle, Share Capital,
Subsidy, Loan is fixed to 9th March, 2009 and 16th March,
2009 is the last date for submission of bills relating to other
claims involving payment in cash or by transfer credit.
x)
The Administrative Department and the Controlling Officers
should scrupulously adhere to the following expenditure
targets :-
¾
Non Plan Revenue Expenditure as stipulated by the 12th Finance
Commission including the Grants for maintenance of Roads &
Bridges, Non Residential & Residential Buildings provided in the
Budget of different Departments should be fully spent.
¾
Provisions for Non-Plan Revenue Expenditure including the
Finance Commission Grants for Health & Education Sectors as
provided in the budget of 2008-09 should be utilized fully.
¾
Grants to ULB and PRIs on the recommendation of 12th F.C.
should also be transferred to the concerned Local Bodies in full.
¾
Under State Plan, the 12th Finance Commission grant for Chilka
Lake, Sewerage System for Bhubanewar, Heritage Conservation
and maintenance of Forests should be fully utilized.
¾
Sanction & release of funds for these purposes should be
given top priority so as to reach the targeted level of
expenditure fixed by the 12th Finance Commission failing
which the State Government will stand to lose a substantial
amount of grant.
247
¾
However, there will be no relaxation in the deadline for issue
of allotments, re-appropriations (28.02.2009) and submission of
bills (09.03.2009/16.3.2009). The concerned Department should
take advance action in this regard. The Controlling Officers and
D.D.Os are advised to avoid submission of bills in the Treasury
after the deadlines and ensure encashment of all claims
presented in the Treasury/Bank before 31st March, 2009 as the
centralized and computerized payment procedure of the Agency
Banks under the Core Banking System may not accept last minute
transactions.
xi)
The Budgetary provision for Relief Expenditure should be released
fully in time by issue of allotment according to the deadline fixed i.e
28.02.2009. The drawal of funds as per the allotment issued
should be ensured by presentation of bills in the Treasury (by
16.3.2009) and filing of requisition for LC (by 16.02.2009) as per
the deadlines stipulated above.
xii)
Budgeted funds shall not be allowed to be transferred to Civil
Deposit under any circumstances and Civil Deposit is banned at
all levels. The concerned Controlling Officers/DDOs will be held
personally liable for unauthorized transfer of funds to Civil Deposit. The
Treasury Officers/Sub-Treasury Officers will also be liable for
disciplinary action for violation of Government orders in this regard.
xiii)
Money after drawal from Bank/Treasury should not be kept outside
Public Account.
5.
Timely verification and reconciliation of expenditure for 2008-09
The deadline fixed for verification / reconciliation of expenditure for
2008-09 as indicated in FD Circular No.53219(225)/F dated 08.12.2008
should be strictly followed.
6.
Keeping in view the difficulties faced in the past, observations made in
the Reports of Comptroller & Auditor General of India for different years and
the concern expressed by Public Accounts Committee on rush of expenditure
towards fag end of the financial year, belated surrenders, non release of
budgeted funds in time etc., the Action Points and Deadlines have been
indicated in the preceding paragraphs to ensure fiscal accountability at all
levels. The concerned Controlling Officers are to be held accountable in case
of violation of these instructions.
7.
Hence, I would request you kindly to take timely steps for sanction,
allotment, re-appropriation, surrender and drawal of funds by the deadlines
stipulated above in the interest of fiscal discipline and effective financial
management.
Yours faithfully,
Sd/-R.N.Senapati
Principal Secretary to Government
248
FINANCE DEPARTMENT
NOTIFICATION
The 14th January 2009
S.R.O. No.26/2009― In pursuance of article 243-I of the
Constitution of India read with sections 3 and 8 of the Orissa Finance
Commission (Miscellaneous Provisions) Act, 1993 (Orissa Act 28 of
1993), the Governor of Orissa hereby makes the following amendments
to the notification of the Government of Orissa in Finance Department
No.41424/F, dated the 10th September,2008,namely:AMENDMENT
In the said notification,―
(i) in paragraph 1,
(a) the existing serial No.3 shall be re-numbered as serial
No.4. and
(b) after serial No.2, the following serial and entries shall be
inserted, namely:―
“3. Shri Rabi Ranjan Mallick, IAS ….. Member, and
Director, Municipal Administration”
(ii) in paragraphs 2 and 9, for the words, figures and commas
“31st December, 2008”, the words, figures and commas “30th
June,2009” shall be substituted.
[No. 2843-BT-VI (SFC)-1/2007(Pt.-I)/F.]
By Order of the Governor
Sd/- R.N. SENAPATI
Principal Secretary to Government
249
FINANCE DEPARTMENT
***
No.12511 (237)/F., Dt.13.03.2009
Bt.I-18/08
From
Shri S.K.Mishra,
Special Secretary to Government.
To
All Principal Secretaries/
Commissioner-cum-Secretaries/Secretaries/
Special Secretaries to Government
All Heads of Departments.
Sub : Drawal of Arrear Revised Pay under Plan Schemes.
Sir,
I am directed to say that proposals have come up from different
Departments for allowing drawal of 40% of arrear revised pay from the Unit“136-Pay” as the employees drawing their salaries under Plan Schemes are
demanding payment of their 40% arrear revised pay during the current
financial year at par with their counterparts drawing salary from Non Plan.
2.
In the Supplementary Statement of Expenditure for 2008-09, provision
has not been made under the unit – “855 – Arrear Pay” in the plan side for
drawal of 40% of the arrear revised pay under the Orissa Revised Scale of
Pay Rules, 2008. However, specific provision has been made under the unit –
“855 – Arrear Pay” in the Non Plan side.
3.
In terms of Para-IV of Memo No. PCC-51/2008/55371/F.,
dt.26.12.2008, after revision of pay, the total differential arrear shall be
calculated and 40% of the same is to be drawn in cash and disbursed on or
before 31.03.2009 without checking by the designated authority.
4.
In order to remove the hardship faced by the employees drawing salary
from plan schemes, it is now decided to allow drawal of aforesaid arrear
revised pay from the unit “136 – Pay” under plan schemes and wherever
necessary, re-appropriation of funds within salary heads and from the nonsalary heads under plan schemes may be allowed by following the prescribed
procedure to facilitate drawal of such arrear revised pay.
5.
I would, therefore, request you to issue necessary instructions to the
Heads of Offices and DDOs under your control to take necessary follow up
action regarding drawal of 40% arrear revised pay in respect of the
employees drawing salary from Plan Schemes.
Yours faithfully,
Sd/- S.K.Mishra
Special Secretary to Govt.
MATTER RELATING TO
COMMERCIAL TAXES
250
FINANCE DEPARTMENT
NOTIFICATION
The 6th June 2008
S.R.O. No. 303/2008—In exercise of the powers conferred by
sub-section (1) of Section 102A of the Orissa Value Added Tax Act,
2004 (Orissa Act 4 of 2005), the State Government do hereby make the
following amendments to Schedule C to the said Act and direct that the
said amendments shall come into force on the 7th June, 2008,
namely: —
AMENDMENTS
In Schedule C,(i) for the entry appearing in column (2) against serial No.3
excluding the explanation thereto, the following entry
shall be substituted, namely :—
“Motor Spirit including Light Diesel Oil and Aviation
Turbine Fuel except when sold to a Turbo-Prop Aircraft
;” and
(ii) after serial No. 3, the following new serial and the
entries against it shall be inserted under appropriate
columns, namely :—
“3A. Petrol and High Speed Diesel
18%”
[No.28816-CTA-14/2007-F.]
By Order of the Governor
Sd/- P.K. ROUT
Under-Secretary to Government
251
FINANCE DEPARTMENT
No. CTD-30/2008- 37800/F.
RESOLUTION
Bhubaneswar, dated the 8th August, 2008
Sub-section (2) of Section 3 of the Orissa Value Added Tax Act,
2004 provides that Government may appoint such other persons under
any prescribed designation including a Special Commissioner, an
Additional Commissioner, a Joint Commissioner, a Deputy
Commissioner, an Assistant Commissioner, etc. to assist the
Commissioner. After implementation of the VAT system, some of the
designations now attached to the Officers in Commercial Taxes Wing
are not found compatible with designation as provided in the above Act.
So in tune with the prescribed designation in the VAT Act and to
maintain parity of designation available in other States, Government
after careful consideration have decided to redesignate the following
posts of Sales Tax Wing as under :
1. All the posts of Assistant Commissioner of Commercial Taxes
in O.F.S. -I (S.B.) grade excepting 12 (twelve) posts of
Assistant Commissioner of Commercial Taxes in charge of 12
(twelve) Territorial Ranges and 3 ( three) posts of Assistant
Commissioner of Commercial Taxes in the office of the
Commissioner of Commercial Taxes, Orissa, Cuttack, namely,
Assistant Commissioner of Commercial Taxes (Law),
Assistant Commissioner of Commercial Taxes (Administration)
and Assistant Commissioner of Commercial Taxes (VAT) are
redesignated as Deputy Commissioner of Commercial Taxes.
2. All the posts of Commercial Tax Officer in O.F.S. - I (J.B.) will
be redesignated as Assistant Commissioner of Commercial
Taxes.
3. All the posts of Additional Commercial Tax Officer O.F.S.
Class - II grade are redesignated as Commercial Tax Officer.
This will come into force with immediate effect.
ORDER — Ordered that this Resolution be published in the
extraordinary issue of the Orissa Gazette.
By Order of the Governor
Sd/- B. R. MISHRA
Additional Secretary to Government
252
FINANCE DEPARTMENT
No. CTD-30/2008- 37805/F.
RESOLUTION
Bhubaneswar, dated the 8th August, 2008
On account of implementation of VAT system in the State, functions of
various functionaries under Commercial Tax Wing have been enhanced
considerably casting more responsibility and warranting upgradation of the
status of posts according to functional necessity. Also there is imperative
need to upgrade some of the posts of the Tax Wing in tune with the provisions
of Value Added Tax Act after changing the nomenclature of some posts.
After careful consideration, the Government have been pleased to
upgrade the following posts of Commercial Tax Organisation as under :—
1. The post of Additional Commissioner of Commercial Taxes
(Administration) in the grade of O.F.S. (UGST) is upgraded to the
rank of O.F.S.(SAG).
2. 12 (twelve) posts of Assistant Commissioner of Commercial Taxes
in O.F.S. - I (SB) grade in charge of 12 (twelve) Territorial Ranges,
3 (three) posts of Assistant Commissioners of Commercial Taxes,
O.F.S. - I (SB) grade in the office of Commissioner of Commercial
Taxes, Orissa, Cuttack namely Assistant Commissioner of
Commercial Taxes (Law), Assistant Commissioner of Commercial
Taxes (Administration) & Assistant Commissioner of Commercial
Taxes (VAT) are upgraded to (O.F.S. Super Time) grade and
redesignated as Joint Commissioner of Commercial Taxes.
3. All the 3 (three) posts of Special Additional Commissioner of
Commercial Taxes in O.F.S. (Super Time Scale) grade are
upgraded to O.F.S. (UGST) grade and are redesignated as
Additional Commissioner of Commercial Taxes (Appeal).
4. 13 (thirteen) posts of Additional Commercial Tax Officer in O.F.S. -II
are upgraded to Commercial Tax Officer, O.F.S. - I (JB) exclusively
for VAT Audit in the Territorial Ranges (except Cuttack- II Range,
Puri Range and Sambalpur Range) including four posts for
Enforcement in 4 (four) Enforcement Range except Cuttack Range
and are redesignated as Assistant Commissioner of Commercial
Taxes.
This will come into force with immediate effect.
ORDER — Ordered that the Resolution be published in the extraordinary
issue of the Orissa Gazette.
By Order of the Governor
Sd/- B. R. MISHRA
Additional Secretary to Government
253
FINANCE DEPARTMENT
NOTIFICATION
The 1st October 2008
S.R.O. No. 479/2008—In exercise of the powers conferred by
sub-rule (6) of rule 4 of the Orissa Value Added Tax Rules, 2005 and in
supersession of the notification of the Govt. of Orissa in the Finance
Department No.54102-CTC-71/2005-F., dated the 2nd December, 2005,
the State Government do hereby constitute in respect of ranges
specified in column (2) of the schedule below, such number of Large
Tax-Payers’ Units (LTUs) as specified against each in column (3) of the
said schedule, and direct that the Assistant Commissioner of Sales Tax
or the Sales Tax Officer appointed to such ranges shall exercise
jurisdiction over the LTUs constitutd within the area specified in column
(4) thereof.
SCHEDULE
Sl.No.
(1)
1
2
3
4
5
6
7
8
9
10
11
12
Name of the
Range
(2)
Balasore
Bolangir
Cuttack-I
Cuttack-II
Jajpur
Ganjam
Koraput
Puri
Sambalpur
Sundargarh
Bhubaneswar
Angul
Number of Large
Tax Payers Unit(s)
constituted
(3)
One
One
One
One
One
One
One
One
One
One
One
One
Area of Jurisdiction
(4)
Balasore Range
Bolangir Range
Cuttack-I Range
Cuttack-II Range
Jajpur Range
Ganjam Range
Koraput Range
Puri Range
Sambalpur Range
Sundargarh Range
Bhubaneswar Range
Angul Range
[No.44697-CTC-71/2005-F.]
By Order of the Governor
Sd/- P.K. ROUT
Under-Secretary to Government
254
FINANCE DEPARTMENT
NOTIFICATION
The 15th November 2008
S.R.O. No.540/2008— In exercise of the powers conferred by the
second proviso to sub-section (1) of Section 65 of the Orissa Value
Added Tax Act, 2004 (Orissa Act 4 of 2005) the State Government do
hereby exempt the dealers carrying on business in out-stilled liquor and
paying tax under composition scheme, from the liability to get their
accounts audited under the provisions of the said sub-section subject to
furnishing of a certificate (annexed herewith) by such dealers each year
within a period of three months from the date of expiry of that year on
due payment of tax.
[ No.50156/F-CTA-33/08/F.]
By Order of the Governor
Sd/- P. K. ROUT
Under-Secretary to Government
255
Certificate to be furnished by a dealer dealing in out-still liquor under
second proviso to sub-section (1) of Section 65 of the Orissa Value
Added Tax Act, 2004.
Name of the Dealer —
Address —
SRIN/TIN —
Period —
256
CERTIFICATE
I ___________________________ Proprietor/Partner/Authorized
Person of M/s. ________________________________________ certify
that I/We
have paid tax at the prescribed rate on the prescribed
percentage of the consideration money payable by me/us during the
year ________________________.
Signature of the Proprietor/
Partner/Authorized Person
DatePlace-
257
FINANCE DEPARTMENT
NOTIFICATION
The 10th December 2008
S.R.O. No.618/2008― In exercise of the powers conferred by
section 17-A of the Orissa Value Added Tax Act, 2004 (Orissa Act 4 of
2005) the State Government having been satisfied that it is necessary
so to do in the public interest do hereby exempt from tax the sale of
food grains by Food Corporation of India and Orissa State Civil Supplies
Corporation Limited inside the State for use in different welfare
schemes:
Provided that, the aforesaid exemption shall be available only in
respect of those food grains which have suffered tax under the Orissa
Value Added Tax Act, 2004:
Provided further that, claim for credit of input tax towards tax paid
at the time of purchase of those food grains by the said Corporations
shall not be admissible.
[No. 53381-CTA-23/2008/F.]
By Order of the Governor
Sd/- P.K. ROUT
Under-Secretary to Government
258
FINANCE DEPARTMENT
NOTIFICATION
The 23rd December 2008
S.R.O. No.628/2008― In exercise of the powers conferred by
section 6 of the Orissa Entry Tax Act, 1999 (Orissa Act 11 of 1999), the
State Government having been satisfied that it is necessary so to do in
the public interest, do hereby exempt the Scheduled goods brought into
the local area from the levy of tax under the said Act which are procured
for exclusive use as material/equipment in the construction/installation
of rural electrification projects under the Rajiv Gandhi Grameena
Vidyutikaran Yojana:
Provided that the executants of the aforesaid rural electrification
projects i.e. Central Public Sector Undertakings (National Thermal
Power Corporation Ltd. (NTPC), National Hydro Power Corporation Ltd.
(NHPC) and Power Grid Corporation of India Ltd. (PGCIL) shall furnish
necessary certificate (annexed herewith) to the effect that those goods
will be used in the execution of Rural Electrification Project under Rajiv
Gandhi Grameen Vidyutikaran Yojana.
[No. 55064 –CTN-7/2008-F]
By Oder of the Governor
Sd/- P.K. ROUT
Under-Secretary to Government
259
Certificate to be furnished by the Executant of Rural Electrification
Projects under Rajiv Gandhi Grameena Vidyutikaran Yojana
Scheme in respect of materials/equipments used in construction of
the said Projects in Orissa.
To
_______________________________
_______________________________
_______________________________
_______________________________
Certified that the Goods/equipments as specified in tax
invoice/bills as mentioned below, have been purchased for use in
construction/installation of rural electrification projects in _______district
of Orissa under RGGVY.
1. Cash memo/tax invoice/invoice/bill No. and date.
2. Description of the goods.
3. Quantity of the goods.
4. Value of the goods.
5. Location of the project.
6. Gross value of the project referred to in Sl. No.5 above.
Seal
Signature …………………….
Date
Name and designation of the
Person signing the certificate.
………………………………
……………………………..
260
FINANCE DEPARTMENT
NOTIFICATION
The 23rd December 2008
S.R.O. No.629/2008―In exercise of the powers conferred by
section 17-A of the Orissa Value Added Tax Act, 2004 (Orissa Act 4 of
2004) the State Government having been satisfied that it is necessary
so to do in the public interest do hereby exempt from tax the sale of
materials such as PSC Pole, Conductor, Transformer etc. for use as
equipment and material in the construction of Rural Electrification
Project in the State of Orissa under Rajiv Gandhi Grameena
Vidyutikaran Yojana- Scheme of Rural Electricity Infrastructure and
Household Electrification:
Provided that, the executants i.e. Central Public Sector
Undertakings (National Thermal Power Corporation Limited (NTPC),
National Hydro Power Corporation Ltd. (NHPC) and Power Grid
Corporation of India Ltd. (PGCIL) shall furnish necessary certificate
(annexed herewith) to the selling dealer to the effect that those goods
are purchased for use in the execution of rural Electrification Project
under Rajiv Gandhi Grameena Vidyutikaran Yojana:
Provided further that, claim for credit of input tax towards tax paid
at the time of purchase of those goods/raw-materials shall not be
admissible.
[No. 55067–CTA-7/2008-F]
By Order of the Governor
Sd/- P.K. ROUT
Under-Secretary to Government
261
Certificate to be furnished by the Executant of Rural Electrification
Projects under Rajiv Gandhi Grameena Vidyutikaran Yojana
Scheme in respect of materials/equipments used in construction of
the said Projects in Orissa.
To
___________________________(The Selling Dealer),
___________________________(Address)
___________________________
___________________________(TIN/SHRIN).
Certified that the Goods/equipments as specified in tax
invoice/bills as mentioned below, have been purchased for use in
construction/installation of rural electrification projects in _________
district of Orissa under RGGVY.
1. Cash memo/tax invoice/invoice/bill No. and date.
2. Description of the goods.
3. Quantity of the goods.
4. Value of the goods.
5. Location of the project.
6. Gross value of the project referred to in Sl. No.5 above.
Seal
Signature …………………….
Date
Name and designation of the
Person signing the certificate.
………………………………..
………………………………..
262
FINANCE DEPARTMENT
NOTIFICATION
The 13th January 2009
S.R.O. No.24/2009―In exercise of the power conferred by
section 17-A of the Orissa Value Added Tax Act, 2004 (Orissa Act 4 of
2004), the state Government having been satisfied that it is necessary
so to do in the public interest, do hereby exempt the goods (as goods or
any other form) sold in course of execution of works contract to Indian
Oil Corporation Limited (I.O.C.L.) Paradeep Petroleum Refinery Project
located in the State of Orissa at Abhaya Chandrapur in the district of
Jagatsinghpur from payment of tax payable under the provisions of the
said Act, on the following conditions, namely:―
1. The aforesaid exemption shall be valid up to the date of
commercial production of the concerned unit as to be certified
by the Director of Industries, Orissa.
2. For availing the aforesaid exemption the Petroleum Refinery
Unit shall furnish to the works contractor a certificate in the
format appended hereto duly filled in and signed by the
Authorized Officer/Officers of the Unit.
3. The Petroleum Refinery Unit shall submit monthly information
of payment made to the works contractors to the Joint
Commissioner of Commercial Taxes/Deputy Commissioner of
Commercial Taxes of the concerned Range as the case may
be within twenty-one days from the end of the relevant month.
[No. 2680-CTA-117/2002(Pt .II)-F]
By Order of the Governor
Sd/- P.K. ROUT
Under Secretary to Government
263
(Declaration to be furnished by the Authorised Officer of the
Petroleum Refinery Unit on receipt of goods through execution of
works contract)
I, Sri ………………………..(Name)…………………………………………
(Designation) having duly been authorized by ………………..(Petroleum
Refinery Unit), do hereby certify that payment made vide Bill No……….
to ………………to M/s. …………………………….…………………(Name
of the contractor) …………………………………………………….. having
registration certificate number (TIN/SRIN)…………………………………
was in pursuance to work order No……………….Dt………………… and
work agreement dt……………………………….
I further certify that , from the payment made as above a sum of
Rs…………………. represents the value of goods (as per details below)
involved in the execution of the works contract.
I also declare that the work executed was in the process of setting up
the refinery and the commencement of commercial production has not
started.
Office Seal of the Authorised Officer
Place……………..
Date……………….
Signature
Designation of Authorised Officer.
Goods used in the execution of
works contract
(1)
(2)
(3)
etc.
Value
264
FINANCE DEPARTMENT
NOTIFICATION
The 13th January 2009
S.R.O. No.25/2009― In exercise of the power conferred by
section17-A of the Orissa Value Added Tax Act, 2004 (Orissa Act 4 of
2004), the state Government having been satisfied that it is necessary
so to do in the public interest do hereby exempt purchase of goods by
Indian Oil Corporation Limited (IOCL) Paradeep Petroleum Refinery
Project at Abhaya Chandrapur in the district of Jagatsinghpur from
payment of tax payable under the provisions of the said Act on the
following conditions, namely:―
1. The aforesaid exemption shall be available for a period of
eleven years from the date of commencement of commercial production
by the Refinery as certified by the Director of Industries, Orissa.
2. For availing the aforesaid exemption the I.O.C.L., Paradeep
Petroleum Refinery Unit shall authorize an officer/officers who, on its
behalf, shall furnish to the selling registered dealer a certificate in format
appended hereto duly filled in and signed by suchAuthorized
Officer/Officers.
3. The I.O.C.L., Paradeep Refinery shall submit monthly
information of its purchase of goods within the State to the Joint
Commissioner of Commercial Taxes/Deputy Commissioner of
Commercial Taxes of the Range as the case may be within twenty-one
days from the end of the relevant month.
[No. 2683 -CTA-117/2002(Pt .II)-F]
By Order of the Governor
Sd/- P.K. ROUT
Under-Secretary to Government
265
(Declaration to be furnished by the Authorized Officer of the
I.O.C.L. Paradeep Refinery to the selling dealer on purchase of
goods )
I, Sri ……………………………..(Name)……………………………………
(Designation) having duly been authorized by ……………………………
(I.O.C.L., Paradeep Refinery ), do hereby certify that goods purchased
vide Invoice No.…………to ………from M/s. ……………………………….
of ..…………………………………………………………having registration
certificate number (TIN/SRIN)………………………. …….….are for use
by I.O.C.L., Paradeep Refinery. I further certify that this Refinery Unit
has started commercial production on dt. …………………….
Office Seal of the Authorized Officer
Place……………..
Date……………….
Signature
Designation of Authorized Officer
Details of goods purchased
266
FINANCE DEPARTMENT
NOTIFICATION
The 27th January 2009
S.R.O. No.34/2009―In exercise of the powers conferred by
clause (m) of sub-section (8) of section 20 of the Orissa Value Added
Tax Act, 2004 (Orissa Act 4 of 2005), the State Government, having
been satisfied that it is necessary so to do, hereby specify that no input
tax credit shall be allowed to the registered dealers in respect of the
goods description of which is given in the Schedule below.
Sl.
No.
(1)
1
2
3
4
5
6
7
8
SCHEDULE
Description of goods
(2)
Coal except when purchased for resale
Furnace oil except when purchased for resale
Kerosene except when purchased for resale
All automobiles including commercial vehicle/two wheelers/three
wheelers required to be registered under the Motor Vehicles Act
1988 and including tyres and tubes, spare parts and accessories
for the repair and maintenance thereof; except when purchased
for resale.
Air conditioning units other than those used in plant and laboratory
except when purchased for resale
Earth moving equipment such as dozers, loaders and excavators;
and poclain, dumpers and tippers etc. except when purchased for
resale.
Machinery and equipments including accessories and component
parts thereof purchased for use in mining.
Machinery and equipments including accessories and component
parts thereof purchased for use in construction activities such as
mixer, road roller, paver, vibrator etc.
[No.4762/CTA-63/08-F]
By Order of the Governor
Sd/- P.K.ROUT
Under-Secretary to Government
267
FINANCE DEPARTMENT
NOTIFICATION
The 25th February, 2009
S.R.O No.65/2009 - In exercise of the powers conferred by section 94
of the Orissa Value Added Tax Act, 2004 (Orissa Act 4 of 2005), the state
Government do hereby make the following rules further to amend the Orissa
Value Added Tax Rules, 2005, namely:-
1.
(1) These rules may be called the Orissa Value Added Tax (Amendment)
Rules, 2009.
(2) They shall come into force on the date of their publication in the Orissa
Gazette.
2.
In the Orissa Value Added Tax Rules, 2005 (hereinafter referred to as the
said rules), in rule 2, in sub-rule (1),
(i)
for clause (d), the following clause shall be substituted, namely:-
“(d) Assistant Commissioner, Deputy Commissioner, Joint Commissioner,
Additional Commissioner, Special Additional Commissioner and Special
Commissioner
shall respectively mean Assistant Commissioner of
Sales Tax, Deputy Commissioner of Sales Tax, Joint Commissioner of
Sales Tax, Additional Commissioner of Sales Tax, Special Additional
Commissioner of Sales Tax and Special Commissioner of Sales Tax
appointed under sub-section(2) of section 3 of the Act to assist the
Commissioner;”
3.
In the said rules, in rule 4,(i)
in sub-rule (1), for the words “an Assistant Sales Tax Officer or a Sales
Tax Officer” the words “an Assistant Commissioner of Sales Tax, a
Sales Tax Officer (s), and an Assistant Sales Tax Officer (s)” shall be
substituted;
(ii) in sub-rule (2), after the words “Sales Tax Officer”, the words “or an
Assistant Commissioner of Sales Tax” shall be inserted;
268
(iii) sub-rule (4) shall be substituted by the following sub-rule, namely:“(4)The Government may, by notification, constitute several circles into
ranges over which a Joint Commissioner, a Deputy Commissioner(s), an
Assistant
Commissioner(s), a Sales Tax Officer(s) and an Assistant
Sales Tax Officer(s) shall exercise jurisdiction”;
(iv) sub-rule (6) shall be substituted by the following sub-rule, namely:“(6) The Government may, by notification, constitute one or more Large
Tax payers’ Unit, hereinafter referred to as LTU, in a range”;
(v) sub-rule (7) shall be substituted by the following sub-rule, namely:“(7)The Commissioner may, by notification, assign any dealer under any
circle in the range to the LTU, constituted in that range”;
(vi) sub-rule (8) shall be substituted by the following sub-rule, namely :“(8)A Joint Commissioner, Deputy Commissioner, and/or an Assistant
Commissioner, a Sales Tax Officer and an Assistant Sales Tax Officer
shall discharge such function under the Act and these rules as may be
specified by the Commissioner, by notification, in respect of the dealers
assigned to that LTU under sub-rule(7)”; and
sub-rule(9), shall be substituted by the following namely:“(9)The Government may also, by notification, constitute enforcement
ranges comprising different circles over which a Joint Commissioner, a
Deputy Commissioner, an Assistant Commissioner, a Sales Tax Officer
(s) and/or an Assistant Sales Tax Officer(s) shall exercise jurisdiction”.
4.
In the said rules, in rule 5, for sub-rule (3), the following sub-rule shall be
substituted, namely:“(3) The Commissioner shall not authorize any officer below the rank of a
Sales Tax Officer, to exercise power under sub-section (3) of section 73, and
sub-section (3) of section 74”.
5.
In the said rules, in rule 6,(i)
the words “of sales” wherever appear in the first paragraph shall be
omitted;
(ii) clause (c) & (d) shall be substituted by the following clauses, namely:-
269
“(c) The turnover of sales of goods, when such goods are intended to be
used as capital goods as referred to in sub section (8) of Section -2 or for
use in manufacturing of goods to a dealer under:
(i) a SEZ, or
(ii) a STP, or
(iii) an EHTP,
subject
to
production
of
evidence
to
the
satisfaction
of
the
Commissioner,”
d) the turnover of sale of goods to a EOU when such goods are intended to
be used as capital goods as referred to in sub section (8) of Section-2 or for
use in manufacturing of goods, subject to production of evidence to the
satisfaction of the Commissioner;”
(iii)
after clause (e), the following clauses shall be added, namely:“(f) the turnover of sales of goods as specified in Schedule ‘C’ which
has suffered tax under the Act, in the State.
(g) The turnover of sale of a retailer liable to pay turnover tax, of such
goods which are declared u/s 14 of the CST Act and which have been
purchased on payment of tax under the Act.
(h) The turnover of sale of a retailer, who is liable to pay turnover tax,
of such goods on which tax has been paid on M.R.P under the Act.”
6.
In the said rules, in rule 7,(i) in sub-rule (2), for the word ‘six’ the word “three” shall be substituted;
(ii) in sub-rule (3), in clause (d), for the words, “thirty days”, the words “three
months” shall be substituted;
(iii) sub-rules (4), (5), (6) and (7) shall be substituted by the following subrules, namely:“(4) where, due to occurrence of any or more of the events referred to in subrule (3) above, credit notes and debit notes are either issued or received, the
dealer shall make adjustment as per the particulars contained in the credit
notes and debit notes issued and/or received in the manner prescribed in
sub-rule (5) and in sub-rule (6).
(5) Subject to sub-rule(2) and (3) above, the registered dealer, on receipt of
270
credit notes and debit notes in any tax period, shall furnish the details of such
credit notes and debit notes and work out its effect on input tax credit in
Annexure-V of Form VAT-201; and shall make adjustment in return by
reducing or increasing the ITC, as the case may be,
(6) Subject to sub-rule (2) and (3) above, the registered dealer, on issue of
credit notes and/or debit notes by him in any tax period, shall furnish the
details of such credit notes and debit notes and work out its effect on output
tax in Annexure-V of Form VAT-201 for making adjustment in the return by
reducing or increasing the output tax, as the case may be.
(7) In cases where the input tax credit and/or output tax are adjusted in any
tax period, in the manner provided in sub-rule (5) and (6) due to occurrence
of any or more of the events referred to in sub-rule (3), the revised return
required to be filed as per the provisions of the clause (b) of sub section (4)
of section 33 of the Act shall be deemed to have been filed; and
(iv) sub-rule (8) and (9) shall be omitted.
7.
In the said rules, in rule 8, for sub-rule (1), the following sub-rule shall be
substituted, namely:(i) “(1) A dealer executing works contract shall be eligible to pay tax by way
of composition in the manner set out in the following sub-rules, in lieu of tax
payable under clauses (a) of section 9, subject to the following conditions
and restrictions, (a) he shall not purchase or sell goods in course of inter state trade or
commerce;
(b) he shall not dispatch goods to or receive goods from, outside the
State, otherwise than by way of sales or purchases, as the case may
be; and
(c) he shall not import goods from or export goods to, outside the territory
of India.
(d) he shall not undertake any business other than execution of works
contract”;
(ii) the proviso to sub-rule (4) shall be omitted; and
(iii) for sub-rule-(9), the following sub-rule shall be substituted, namely:“(9)(a)Notwithstanding anything contained in sub-rules (1) to (8) the
271
assessing authority may, assess the tax payable by a dealer in accordance
with the provisions of section 40, 42, and/or 43 for any tax period(s) in the
year(s) for which the dealer has been permitted to pay tax by way of
composition in lieu of tax assessable on his taxable turnover, if he is satisfied
on the basis of audit or any other information in his possession that the
dealer has suppressed the gross value received or receivable towards
execution of works contract or violates any of the conditions prescribed in
sub-rule (1) during the tax period(s).
(b) where assessment proceeding is initiated as referred to in clause (a), the
permission for payment of tax by way of composition shall be deemed to
have been revoked for the tax periods to be assessed under section 40, 42
and/or 43”.
8.
In the said rules, in rule 9,(i) in sub-rule (1), (i-a) clause (a) including explanation thereto shall be substituted by the
following namely:“(a) his gross turnover does not exceed rupees twenty lakh during the
preceding year.
Explanation-I - For the purpose of this clause, a dealer who is
registered under the repealed Act and is deemed to have been registered
under the Act and his gross turnover did not exceed rupees twenty lakh in
a period of twelve consecutive months ending on the date immediately
preceding the appointed day shall, subject to clauses (b), (c), (d) and (e)
be liable to pay turnover tax.
Explanation-II – The expression retailer as referred to in sub-rule (1) shall
mean and always be deemed to have meant not to include the works
contractor.”
(i.b) after clause (e), the following clause shall be inserted, namely:“(f) he does not execute any works contract”; and
(ii) in sub-rule (4), for the words, “makes purchase of taxable goods” the
words, “purchases or receives any taxable goods within the state” shall be
substituted.
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(iii) in sub-rule (6), the words, bracket and figure “sub-rule (3) of” shall be
omitted.
9.
In the said rules, in rule 9-A, in sub-rule (3),
for the word “claim” the word “collect” shall be substituted.
10.
In the said rules, in rule 11, sub-rule (2) shall be substituted by the following
sub-rule namely:“(2) Subject to the conditions prescribed in sub section (5) of section 20 input
tax credit on capital goods shall be allowed in the following manner:
(a) in case of a continuing business, the admissible input tax credit on
purchase of capital goods during a tax period shall be credited in full during
that tax period; and
(b) in case of a start up or new business, admissible input tax credit on
purchase of capital goods during a tax period shall be allowed to be credited
in the tax period in which commercial sale commences; and input tax on
capital goods purchased after commencement of commercial sale of the
goods produced shall be allowed credit as per provisions made in clause (a).
(c) Where there is sale of both taxable and tax exempt finished products
admissible input tax credit, shall be determined on application of the
principles as provided under sub-rule (1) in respect of each tax period.
(d) The balance admissible input tax on account of purchase of capital goods
remaining unadjusted till the tax period shall be credited in the first tax period
after the OVAT (Amendment) Rules 2009 come into force;” and
(i) after sub-rule (2), the following sub-rules shall be inserted, namely:“(3)(a) where a dealer effects sale of goods in the course of interstate
trade and commerce, the creditable input tax shall be calculated limiting
the same to the extent of CST payable under the CST Act 1956 as
provided in clause (d) of the proviso to sub section (3) of Section 20 of the
Act.
(b) in case of sale of goods in any tax period in the manner referred to in
clause (a) above, the registered dealer making such sales, while filing
return under the Act for the tax period, shall furnish the particulars of such
sales and the corresponding purchases of goods made from the registered
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dealers inside the state in Annexure-II of Form VAT-201.
(c) In case, the sale of goods in the manner referred to clause (a) above,
results in CST payable less than the corresponding input tax on the
corresponding purchase of goods, the input tax creditable for the tax
period shall be reversed by the amount calculated in the box provided in
serial No.5 of Annexure-II in the Return.
(d) In case the CST payable is equal to or more than the corresponding
input tax as calculated as per provisions of clause (c), there shall be no
reversal of Input Tax Credit.
(e) In case of sale of goods in the manner referred to in clause (a) above
during the period commencing from 1st of June 2008 till the month in which
sub-rule (3) comes in to force, the registered dealer making such sales,
while filing return under the Act for the tax period in which sub-rule (3)
comes into force, shall furnish the required information in Annexure-II-A of
Form VAT-201.
(f) In case, the sale of goods in the manner referred to clause (a) above
during the tax periods referred to in clause (e) above, results in CST
payable less than the corresponding input tax on the corresponding
purchase of goods, the input tax creditable for the tax period shall be
reversed by the amount as calculated in Annexure-II-A of Form VAT-201.
(4) Input Tax Credit on stock of goods held, (i) on the date of Registration
as admissible under sub-section (11) of Section 20 and (ii) on the date of
assignment of TIN to a registered dealer liable to pay tax u/s 11 in lieu of
tax payable u/s 16, shall be calculated and availed in the manner
prescribed as under:
(a) The claim of credit of input tax shall be the tax paid on purchases,
duly supported by retail invoices, made from a dealer(s) registered
under this Act inside the State within 3 months prior to the date of
registration or the date on which TIN is assigned in lieu of SRIN and
held in stock on the date of registration or on the date a dealer is
assigned with TIN in lieu of SRIN.
(b) Every dealer granted registration under rule 18 and assigned with TIN
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and such dealers who are assigned with TIN in lieu of SRIN u/r 27
shall, within 15 days from the date of grant of registration, apply to the
assessing authority in Form VAT-607-A along with an inventory
showing the quantity and value of goods held in stock as on the date
of registration.
(c) The Assessing Authorities shall verify and allow the claim of credit as
found admissible.
(d) When the claim of credit preferred by a registered dealer is accepted
by the assessing authority he shall be communicated in Form VAT608-A, the amount of claim allowed and the tax period in which it shall
be availed.
(e) The Input Tax allowed shall be adjusted against Output tax payable.
Provided that no credit under this rule shall be allowed to a
registered dealer liable to pay turnover tax under clause (b) of section 9”.
11.
In the said rules, rule 13 including the marginal heading shall be substituted
by the following rule and the marginal heading, namely:“(13) (1) Input tax credit on purchase of goods intended for sale by way of
transfer of right to use – where goods are purchased within the state by a
registered dealer on tax invoice which are intended for sale by way of
transfer of right to use, the dealer making such purchases shall furnish the
required information in Annexure-III-A of the return and credit of input tax
shall be allowed in the tax period during which the first of such sale by way of
transfer of right to use is made.
(2) The balance admissible input tax on account of purchase of goods
for sale by way of transfer of right to use remaining unadjusted till the tax period
shall be credited in the first tax period after the OVAT (Amendment) Rules 2009
come into force;
(3) In cases where goods purchased for sale by way of transfer of right
to use are not sold but used otherwise, the input tax availed shall be reversed as
per provisions of clause (a) of sub section (9) of section 20”.
12.
In the said rules, in rule 14,(i) for sub-rule (1), the following sub-rule shall be substituted, namely:“(1) Where input tax credit is already availed of by a registered dealer
against purchase of goods and the goods so purchased are used, sold or disposed
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of in a manner envisaged in sub section (9) of section 20 which makes the dealer
ineligible for Input Tax Credit, the input tax credit so availed of shall be deducted
from the input tax credit for the tax period in which such event takes place”;
(ii) for sub-rule (2), the following sub-rule shall be substituted, namely:“(2) Where there is a negative input tax credit for a tax period, as a result of
deductions made under sub-rule (1) the said negative amount will be paid along
with the output tax as in the prescribed return”;
(iii) sub-rule (3) shall be omitted;
(iv) in sub-rule (4), for clause (ii), the following clause shall be substituted, namely:“(ii) in case of a registered dealer selling taxable goods, a part of which is
disposed off in the manner prescribed in sub-rule (1).
X=UxV
W
Where ‘X’ is the input tax credit to be reversed,
‘U’ is the input tax credit availed during the tax period,
‘V’ is the total estimated sale value of goods, disposed off in the manner prescribed
in sub-rule (1) above in that period,
‘W’ is the total sale value of goods including the sale value of goods disposed off in
the manner prescribed in sub-rule (1) above during that tax period”.
(v) after sub-rule (4), the following sub-rules shall be inserted, namely:
“(5) Where any registered dealer assigned with TIN sells any goods at a
price less than the corresponding purchase price in any tax period, he shall furnish
the particulars of sale of such goods in Annexure – VI of Form VAT-201.
(6) In the case of sale of goods in the manner referred to in sub-rule (5), which
results in output tax less than the corresponding input tax paid on the purchase of
such goods, the input tax creditable for the tax period shall be reversed as
calculated in Annexure-VI of Form VAT-201.
(7) A registered dealer making sale of goods in the manner referred to in sub-rule
(5), during the period commencing from 1st of June 2008 till the date on which subrule (5) and (6) come into force shall furnish information of such sale effected during
the period mentioned above and the corresponding purchase price in Annexure-VIA of Form VAT-201; and input tax credit for the tax period in which sub-rule (6)
comes into force shall be reduced by the amount as calculated in the said
Annexure”.
13.
In the said rules, in rule 15, for sub-rule (2) the following sub-rule shall be
substituted, namely:-
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“(2) Any person, not being liable to pay tax under section 10 of the Act who intends
to establish a business for manufacturing of goods of value exceeding Rupees one
lakh for sale, or to carry on business in respect of goods of value exceeding Rupees
three lakhs during a period of twelve consecutive months, shall make an application
in Form VAT-101 to the registering Authority under whose jurisdiction the place of
business is situated, for registration under sub section(1) of section 26 of the Act”;
(i)
sub-rule (4) including the proviso thereto shall be omitted;
(ii) sub-rule (6) shall be omitted;
(iii) For the proviso to sub-rule (7), the following proviso shall be substituted,
namely:“Provided that where any dealer has more than one place of business inside
the state falling under the jurisdiction of different registering authorities and
such dealer failing to intimate the principal place of business to the registering
authority within the stipulated time period, the registering authority (s) may
report such cases to the Commissioner for deciding the principal place of
business. The Commissioner, on receipt of such information or on his own
motion and after such enquiry as deemed necessary may decide the principal
place of business and the registering authority concerned may be intimated to
issue certificate of registration to the dealer’;
(iv) sub-rule (8), shall be omitted;
(v) after sub-rule (8), so omitted, the following sub-rules shall be inserted, namely:“(8-a) - Every dealer, who is deemed to be registered under sub-section (5) of
section 25 and liable to pay VAT under section 11 or liable to pay turnover tax
under section 16, and who has not submitted the information required to be
submitted in Form VAT-1 shall furnish the said information and declarations in
Form VAT-1 to the registering authority, within three months from the date of
effect of this sub-rule.
(8-b) in cases where dealers deemed to be registered under sub section (5) of
section 25 and assigned with TIN have furnished the required information in
VAT-1, but registration certificates have not been issued, such pending cases
shall be transferred to the circle office for issue of registration certificate”; and
(vi) after sub-rule (9), the following sub-rule shall be inserted, namely:“(10) in cases where registration certificates have not been issued on
applications received in the range office in Form VAT-101 such pending
applications, with all enclosures shall be transferred within 15 days from
the date of effect of this sub-rule to the circle office under which the place
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of business or the principal place of business, in case there is more than
one place of business, of the dealer is situated.”
14.
In the said rules, in rule 16,(i) In sub-rule (1), the words “or range” appearing after the words “registered
in a circle”, shall be omitted; and
(ii) In sub-rule (3), the words “or range” shall be omitted.
15.
In the said rules, in rule 18,(i) the following proviso to sub-rule (4) shall be added, namely:“Provided that in case of application filed under clause (b) of subsection (1) of section 26 by a retailer for registration as a SRIN dealer, the
certificate of registration shall be in form VAT-001”;
(ii) in sub-rule (5), for the words, figure and brackets, “sub-rule (1)” the
words figures and brackets, “clause (a) of sub section (1) of section 26 of
the Act” shall be substituted; and
(iii) for sub-rule (6), the following sub-rule shall be substituted, namely:“(6) A dealer who on application under clause (a) of sub-section (1)
of section 26 has been granted certificate of registration under sub-rule
(1), shall, on commencement of commercial production, intimate in
writing to the registering authority along with the certificate of registration
issued for endorsement of the date of such production”.
16.
In the said rules, in rule 27,(i)
for sub-rule (1), the following sub-rule shall be substituted, namely:“(1) Where a registered dealer, who has been granted certificate of
registration under the Act and assigned with SRIN,(a) elects, by exercising option in writing, to pay VAT as specified in clause
(a) of section 9; or
(b) intends to purchase or sell goods in course of inter-State trade or
commerce; or
(c) intends to despatch or receive goods otherwise than by way of sales to
or from outside the State; or
(d) whose gross turnover exceeds rupees 20 lakh at any time during the
year in which he has been paying turnover tax,
he shall make an application in Form VAT-106 to the
registering
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authority for issue of certificate of registration and assignment of TIN
under sub-rule (1) of rule 19”;
(ii) in sub-rule (2), the words “of the range” appearing after the words
“registering authority”, shall be omitted and for the words and figures
“Form VAT-102” the words and figures, “Form VAT 103” shall be
substituted;
(iii) sub-rule (3), shall be substituted by the following sub-rule, namely:“(3) If it comes to the knowledge of the registering authority that any
of the events as specified in sub-rule (1) has occurred for which, the
dealer is no-longer liable to pay turn over tax as specified in clause (b) of
section 9 and that the dealer has failed to make an application under
sub-rule (1), the said authority shall issue a certificate of registration in
from VAT-103 and assign him with a TIN.
Provided that the certificate of registration issued in Form VAT-001
along with the SRIN assigned to the dealer registered under this sub-rule
shall be deemed to have been cancelled from the date of issue of such
certificate of registration, and the dealer registered in the manner
prescribed above shall surrender the certificate of registration issued in
Form VAT-001 to the registering authority for cancellation”;
(iv) sub-rule (4) and the proviso thereto shall be omitted; and
(v) in sub-rule (5), for the words, brackets and figure, “sub-rule (4)”, the
word, brackets and figures “sub-rule (3)” shall be substituted.
17.
In the said rules, after rule-27, the following rule shall be inserted, namely:“27 A- Transition of registered dealer paying VAT to registration for payment
of turnover tax:(1) where a registered dealer, who has been granted certificate of
registration under the Act and assigned with TIN;
(a) is no longer effecting purchase or sale of goods in course of interstate
trade or commerce;
(b) is no longer dispatching or receiving goods otherwise than by way of
sales to or from outside the state; and
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(c) whose gross turnover has, during each of the preceding three
consecutive years failed to exceed rupees twenty lakhs;
the dealer may make an application in Form VAT-106A to the
registering authority for issue of certificate of registration and assignment of
SRIN under sub-rule (4) of rule 19.
(2) where the registering authority, after examination of the
application furnished under sub-rule (1) and, after conducting or causing to
be conducted such enquiries, as he may deem necessary, is satisfied that
the particulars furnished in the application are correct and complete in all
respect and the claim of the dealer for assignment of SRIN is admissible
under the Act, he may issue a certificate of registration to such applicant in
Form VAT-001 and assign him with a SRIN:
Provided that when the certificate of registration under this subrule is issued, the certificate of registration already issued in Form VAT-103
alongwith the TIN assigned shall be deemed to have been cancelled and
such cancellation shall take effect from the date, the dealer is issued with a
certificate of registration under sub-rule (2):
Provided further that the dealer, on being issued registration
certificate in Form VAT-001 under sub-rule (2) shall surrender the certificate
of registration issued in Form VAT-103 along with the TIN assigned to the
registering authority for cancellation.
(3) The certificate of registration granted under sub-rule (2) shall be
effective from the date of order granting such registration and no input tax
credit shall be allowed from that date.
(4) On assignment of SRIN to a registered dealer after cancellation of
TIN under sub-rule (2), the input tax credit available on the date of
cancellation of TIN, if any, shall be deemed to have been reduced to nil.
(5) In the event of cancellation of TIN and assignment of SRIN to a
registered dealer under sub-rule (2), the provisions contained in sub section
(7), (8) and (9) of section 31 of the Act shall mutatis-mutandis apply”.
18.
In the said rules, in proviso to rule 28
the words “of the range” appearing after the words “registering authority”,
shall be omitted.
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19.
In the said rules, in rule 29,(i) in sub-rule (1), the words and comma, “of the circle or range, as the case
may be,” appearing after the words “registering authority”, shall be omitted.
(ii) in sub-rule (6), for the words, “principal place of business”, the words and
comma “place of business or principal place of business, in case of dealers
having more than one place of business,” shall be substituted; and
(iii) in sub-rule (7), for the words “principal place of business” the words and
comma, “place of business or principal place of business, as the case may
be” shall be substituted.
20.
In the said rules, in rule 30,(i) in sub-rule (1), clause (c) shall be omitted and the words and commas “the
circle or range, as the case may be,” appearing after the words “registering
authority” shall be omitted;
(ii) in sub-rule (3), the words and commas “the circle or range, as the case
may be,” appearing after the words “registering authority” shall be omitted;
(iii) after sub-rule (3), the following sub-rules shall be inserted, namely:“(4) In the event of any change altering the basic status of the dealer as
enunciated in subsection (6) of section 32 , the dealer shall, within 15 days
of such occurrence, inform in writing to the registering authority, the date of
such change and produce before such authority, such evidence as may be
required and the registering authority shall, on receipt of such intimation, or
otherwise, cancel the certificate of registration immediately by an order in
writing from the date specified in that order.
(5) Where the registration certificate of any dealer is cancelled under subrule (4) due to occurrence of a change altering the basic status of a dealer,
the registering authority shall issue a new certificate of Registration on
application filed by such dealer in the manner prescribed under rule-15”.
21. In the said rules, in rule 34, for sub-rule (1), the following sub-rule shall be
substituted, namely:“(1)(a) Every dealer registered under the Act and assigned with TIN
shall furnish return for each tax period in Form VAT-201 within twenty-one
days from the date of expiry of such tax period to the Assistant
Commissioner / Sales Tax Officer of the circle / assessment unit, as the case
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may be, where, the place of business or the principal place of business is
located:
Provided that the period of twenty-one days for furnishing of return
shall not be applicable for return to be furnished for the first tax period after
commencement of the Act which shall be furnished within 31st day of May
2005.
(b) Subject to sub-rule (2), (3), (6) and (9) of rule 34, the return
required to be filed under sub section (4) of section 33 shall be in Form VAT201. The dealer shall file such revised return within three months from the
end of the tax period, to which the original return relates”;
(ii)
Proviso to sub-rule (3) shall be omitted.
(iii)
in sub-rule (4), for the words and comma “to the assessing authority of
the circle or range, as the case may be”, the words and comma “to the
Assistant Commissioner / Sales Tax Officer of the circle / assessment
unit, as the case may be,” shall be substituted;
(iv)
sub-rule (6) shall be substituted by the following sub-rule namely:“(6) Every dealer registered under the Act and assigned with SRIN
shall furnish return in Form VAT-002 to the Assistant Commissioner /
Sales Tax Officer, as the case may be, of the circle / assessment unit
in which the place of business of the dealer is located, for each tax
period comprising a quarter within twenty-one days from the end of
the quarter”;
(v)
sub-rule (7) shall be omitted;
(vi)
sub-rule (8) including the proviso thereto shall be omitted;
(vii)
in sub-rule (10), after the words “shall be furnished”, the words “to the
Assistant Commissioner or Sales Tax Officer of circle having
jurisdiction” shall be inserted; and
(viii) sub-rule (12) shall be omitted.
22.
In the said rules, in rule 35,(i) sub-rule (1) shall be substituted by the following sub-rule namely:“(1) The return under sub-section (1) to (5) of section 33 shall be
accompanied by a receipt from the Government Treasury or a crossed
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demand draft drawn on any scheduled bank or a banker’s cheque issued by
a scheduled bank in favour of the Assistant Commissioner / the Sales Tax
Officer of the circle / assessment unit, as the case may be, for the full
amount of tax payable as per the return.
“Provided that for the month/quarter ending on 31st March every year,
tax due for the period up to 25th March, calculated on tentative basis, shall
be paid on or before 31st March of that year provisionally, subject to
submission of return for the month / quarter ending on 31st March, as usual,
on 21st of April of the succeeding year. Balance tax payable for the
remaining period of the said tax period shall be paid on or before the
prescribed date for filing return”; and
(ii) sub-rule (2) shall be omitted.
23.
In the said rules, in rule 36, (i) in sub-rule (1), for the words, “to file return” the following shall be
substituted, namely:“calling upon him to file return in Form VAT-204-A within fourteen days”;
(ii) in sub-rule (2), for the words and figures, “shall refer the case to audit for
survey and fixation of liability to pay tax under section 10” the following shall
be substituted, namely:“shall issue notice in Form VAT-207 requiring such dealer to show cause
within fourteen days from the receipt of the notice, as to why penalty under
sub-section (3) of section 34 shall not be imposed, and may proceed to
assess the dealer in accordance with the procedure prescribed in rule 51;
and
(iii) after sub-rule (2), the following sub-rule shall be inserted, namely:“(3) In the cases where the dealer fails to respond to the notice issued
under sub-rule (2) or comply with the requirement of such notice, penalty
shall be imposed under sub-section (3) of section 34 and an order shall be
issued in Form VAT-208”.
24.
In the said rules, in rule 39, (i) for sub-rule (1) including the marginal heading, the following marginal
heading and sub-rule shall be substituted, namely:“39. Levy of interest and penalty for default of payment of tax and / or interest
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due.
(1) (a) Where a dealer required to file return under section 33 commits any
one or more of the offences referred to in sub section (1), (2) or (3) of section
34, the commissioner may issue notice in Form VAT-205 calling upon the
said dealer to show cause as to why interest and / or penalty shall not be
levied under sub section (1) and sub section (2) and/or (3) of section 34
respectively.
(b) Where the dealer fails to respond to such notice or explain the default
in conditions specified in the notice to the satisfaction of the authority issuing
the notice under sub-rule (1), interest shall be levied under sub section (1)
and / or penalty shall be imposed under sub-section (2) and / or sub section
(3) as the case may be, of section 34 and an order to that effect shall be
issued in Form VAT-206”;
(ii) sub-rule (2) shall be omitted;
(iii) sub-rule (3) shall be substituted by the following sub-rule, namely:“(3) The interest and/or penalty imposed under sub-rule (1) shall be
paid by way of a receipted challan from the Government Treasury or crossed
demand draft or banker’s cheque, drawn in favour of the Assistant
Commissioner or Sales Tax Officer of the circle.”
25.
In the said rules, in rule 41, for sub-rule (1) including the proviso thereto shall
be substituted by the following, namely:“(1) The Commissioner shall, under the provisions of section 41,
select a certain number of registered dealers ordinarily before the close of
the year for audit during the following year.
Provided that, while selecting the registered dealers for audit, the
Commissioner shall also specify the period(s) for audit, not being a period
which has ended five years previous to the year during which audit is to be
taken-up”.
26.
In the said rules, rule 43
shall be substituted by the following sub-rule,
namely :“(43) (1) The tax audit under rule 41 shall be undertaken by a team
constituted by the Commissioner.
(2) The audit team referred to in sub-rule (1), for audit of dealers assigned
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with TIN, shall comprise two or more officers, one of whom shall not be
below the rank of Sales Tax Officer and the senior most officer in rank shall
function as the head of the audit team.
(3) The audit team for audit of dealers assigned with SRIN shall comprise
two or more officers not below the rank of Assistant Sales Tax Officer and
the senior most member shall function as the head of the audit team”.
27.
In the said rules, in rule 48, in sub-rule (4), the words and comma “of the
circle or range, as the case may be”, appearing after the words “assessing
authority” shall be omitted.
28.
In the said rules, in rule 49, in sub-rule (5), in clause (a), the words “by or”
shall be omitted.
29.
In the said rules, in rule 50, in sub-rule (1), for the word and figures “39, 40 or
42”, the word, figures and commas, “39, 40, 42 or 44” shall be substituted.
30.
In the said rules, in rule 52,
(i) in sub-rule (1),(a) for the words and figure “Form VAT-309”, the word and figure “Form
VAT-311-A” shall be substituted and the words and comma “of the
circle or range, as the case may be,” appearing after the words
“assessing authority” shall be omitted; and
(b) in clause (b), after the words, “by notice” the words and figure “in
Form VAT 309” shall be inserted.
(ii)
in sub-rule (3) to sub-rule (7), the words and comma “of the circle or
range, as the case may be,” appearing after the words “assessing
authority” shall be respectively omitted.
31.
In the said rules, in rule 57, (i) in sub-rule (1), excluding clause (a) to (g), the
words and comma “or range, as the case may be,” appearing after the words
“Sales Tax Officer of the circle”, shall be omitted.
(i) in sub-rule (1), in clause (e), after the words, bracket and figures “under
sub-section (1) of section 28,” the words, brackets, figures and comma “sub
section (2) section 34, sub section (3) of section 34,” shall be inserted.
(ii) sub-rule (4) shall be substituted by the following, namely:
“(4) Payment of any tax, composition money or penalty or interest save as
specified in sub-rules (2) and (5), shall not be accepted in cash”.
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32.
In the said rules, in rule 58,
(i) in the proviso to sub-rule (1), the words and comma “or range, as the case
may be” appearing after the words “Sales Tax Officer or Assistant
Commissioner of the circle”, shall be omitted.
(ii) in the proviso to sub-rule (3), the words “or range” wherever occurring
shall be omitted.
33.
In the said rules, the words “or range” occurring in proviso to rule 59 shall be
omitted.
34.
In the said rules, in rule 61, the words “of the circle or range, as the case
may be,” appearing after the words “assessing authority” shall be omitted.
35.
In the said rules, in rule 62, in sub-rule (3), the words “circle/range”
appearing before the words and comma “Assessing Authority”, of the Notice,
shall be omitted.
36.
In the said rules, in rule 64, in sub-rule (1), after the words “any order of”, the
word and comma “assessment,” shall be inserted.
37.
In the said rules, in rule 65, in sub-rule (1), in clause (a), the words and
comma “of the circle or range, as the case may be”, appearing after the
words “assessing authority” shall be omitted.
38.
In the said rules, rule 66 shall be substituted by the following rule, namely:“66.(1) The claim of refund under clause (a) of sub-section (4) of section 58
shall be made in Form VAT-324 to the assessing authority within forty five
days from the date of expiry of the period of twenty-four months from the end
of the year to which the tax period relates.
(2) Where refund is claimed under sub-rule (1) the input tax credit shall be
reduced by the amount of refund claimed, in the return filed or to be filed for
the tax period in which the application for refund is filed.
(3) On receipt of application in Form-VAT-324, the assessing authority shall
refer the case for tax audit to determine the admissibility of the claim of
refund or otherwise. The audit report shall be submitted to the assessing
authority within 30 days.
Provided that in the event of a tax audit already conducted u/s 41 of
the Act, the tax period covered under such audit will be excluded from the
purview of audit referred to in this sub-rule.
286
(4) Where the tax audit results in assessment the claim of refund shall be
subject to result of such assessment.
Provided further that in the event of an assessment already made u/s
42 of the Act, the tax period covered under such assessment shall be
excluded from the assessment proceeding referred to in this sub-rule.
(5) If there is no adverse finding in the audit report the assessing authority
may sanction refund within 30 days from the date of receipt of audit report by
the assessing authority and the amount sanctioned for refund shall be paid
as per the procedure laid down in sub-rule (2) and (3) of rule 64”.
39.
In the said rules, in rule 67, in sub-rule (2), after the words “tax/retail invoice”
the words “challan/delivery challan” shall be inserted.
40.
In the said rules, in rule 68, in sub-rule (1), in clause (f), after the words,
“goods sold” the words and comma “, amount of discount allowed, if any,”
shall be inserted.
41.
In the said rules, after rule 68, the following rule shall be inserted, namely:“68-A Contents of challan / delivery challan –
The challan/delivery challan as referred to in sub-rule of rule 67 shall contain
the following particulars, namely:(a) the words ‘challan / delivery challan’ in bold letter at the top,
(b) the name, address and registration certificate number of the selling
registered dealer,
(c) the name and address of the purchasing dealer and registration certificate
number, if registered under the Act,
(d) in case, the consignment is in course of export out of the territory of India,
the name, address, registration certificate number, if any, of the purchasing
dealer or foreign buyer and the type of statutory form, if any,
(e) an individual serialized number and the date of issue,
(f) description, quantity/volume and value of goods under consignment and
the nature of transaction,
(g) signature of the dealer consigning the goods or his manager or any other
employee or agent, duly authorized by him, and
(h) the name and address of the printer, if any, and first and last serial
287
number of challan/delivery challan printed and supplied by him to the dealer”.
42.
In the said rules, in rule 71, sub-rules (1) and (2) shall be substituted by the
following sub-rules, namely:“(1) Where a dealer registered under the Act and assigned with TIN
effects sales to another registered dealer assigned with TIN, the dealer
making the sale shall issue a tax invoice.
(2) Where a dealer registered under the Act and assigned with TIN
effects sales to an unregistered dealer or person, or a registered dealer
assigned with SRIN, he shall issue a retail invoice”.
288
43.
In the said rules, the Form of Certificate prescribed in rule 73 shall be
substituted by the following, namely:“FORM OF CERTIFICATE
[See (rule 73)]
Audit Report under section 65 of Orissa Value Added Tax Act, 2004 –
for the year _______________________
To
M/s.__________________________
__________________________
1. I/We have verified correctness and completeness of the VAT returns, filed during the
year from _____________ to ____________ with reference to the books of accounts
audited by me/us, and subject to my/our observations and comments mentioned hereunder
and in the statement of particulars; - state that,
(1)In my/our view the books of accounts and other value added tax related records
and registers maintained by the dealer are sufficient for verification of correctness
and completeness of the returns. The dealer has maintained and preserved the
accounts and records as per the requirement of rule 67 & 69 of Orissa Value
Added Tax Rules, 2004.
(2)The turnover of sales declared in the returns includes all the transactions of the
sales during the period of review.
(3)The turnover of purchases declared in the returns includes all the transactions of
purchases made during the period of review.
(4)The adjustment to turnover of sales and/or purchases is based on entries made in
the books of accounts during the period of review.
(5)The deductions from the turnover of sales, including deductions on account of
goods return, claimed in the returns are in conformity with the provisions of the
relevant Act.
(6) Computation of tax payable as shown in the returns is correct.
289
(7) The method adopted by dealer to determine input tax credit is as per the
provisions in the Orissa Value Added Tax Act and the rules framed there
under. The extent to which goods are sold, used, consumed or supplied or
intended to be sold, used, consumed or supplied has been correctly
calculated. Computation of admissible input tax credit admissible in
respect of purchases made during the year and adjustment to input tax
credit claimed in the tax periods under review is correct.
(8) Computation of incentive benefits (if any) is in conformity of the provisions
of the Act in this regard.
(9) Other information furnished in the periodical returns filed during the year is
correct and complete.
2.
For the purpose of verification of correctness and completeness of the VAT
returns filed during the period, as well as for the preparation of statement of
particulars, we have relied on 1. Books of Accounts for the year ended on 31st March………………
2. Profit and loss Account and the Balance Sheet for the year ended on 31st
March ……. (Previous year)
3. Records / Registers relating to sales, purchases, stock, branch transfers,
deductions, concessions, (List the records / registers verified)
(i) ................................................................................................................
(ii) ................................................................................................................
………………………………………………………………………………
3. The following are the major changes made during the period of review
(specify if any of the below or others)
1. Changes in the business status.
2. Change in the method of valuation of stock.
3. Changes in the accounting system.
4........................................................
290
4. Summary of the additional tax liability and/or additional refund due to the
dealer, arising on verification of the value added tax annual return
together with the books of accounts and other related accounts
mentioned herein above, for the period under review is as follows.Sr.
No.
Particulars
Amount as
per return
(Rs.)
Amount as
Difference
determine
(Rs.)
d (Rs.)
1 Value added tax payable
under the Orissa V.A.T.Act,
2004.
2 Input Tax Credit availed
during the Period:
a) on input
b) on capital goods
c) on goods for sale by
transfer of right to use
d) on opening stock on the
date of registration
3
Input Tax Credit:
-Opening *
-Availed during the year:
-Adjusted during the year:
-Excess Carried forward to
next period:
4
(i) Refund claim under rule 65
(ii) Refund claim under rule
66
5
(i) Refund allowed under rule
65
(ii) Refund allowed under rule
66
6 Tax payable under C.S.T.
Act, 1956.
7 Any other (Please specify).
* Opening balance has been taken form last year audit report/ Return in
case not audited. .
291
5. The dealer has been advised to (i) Pay differential tax liability of Rs....................
(Rupees.............................................)
(ii) Pay interest liability up to the time of payment.
Place..................................................
Signature...................................
Date:..................................................
Name: ......................................
Enrolment/Membership
No.................................
Encl:
1) Statutory Audit Report with Profit and Loss Account and Balance Sheet.
2) Statement of other observations comments and notes thereon.
3) Statement of other particulars as decided by the Commissioner through public circular.
QUANTITATIVE DETAILS FOR MAJOR ITEMS OF STOCK IN TRADE/ RAW
MATERIALS/FINISHED GOODS
SL.
Major Item
No
Unit of
Purchase
Sales
Adj.*
Balance
Measure
Units
Units
Units
Units
1
2
3
44.
In the said rules, in rule 80,(i) in sub-rule (1) (a)
clause (iv) shall be substituted by the following, namely:“(iv) application for issue of waybills referred to in clause (i) and clause
(v) of this sub-rule shall be accompanied by an account of utilization of
waybills issued to him in Form VAT-403”; and
(b)
clause (v) shall be substituted by the following, namely:“(v) For issue of more than one booklet of waybills application shall be
292
filed in Form VAT-410, and on receipt of such application, one or more
booklets of waybills or part thereof may be issued to a registered
dealer subject to a maximum of twenty booklets in case of dealers
under a LTU and ten booklets in case of other dealers based on
justification:
Provided that, if any dealer, requires booklets of waybill forms
more than the quantity specified at a time, he shall make an
application to that effect to the Assistant Commissioner or the Sales
Tax Officer, as the case may be, and if such requirement is found
justified, the application along with recommendation and justification
shall be forwarded to the Commissioner whose order shall be final in
such cases:
Provided further that if a registered dealer, whose certificate of
registration has been suspended under section 30 or who fails to
furnish return under section 33 or who fails to comply with the
requirements under section 61 or 73, the Sales Tax officer or the
Assistant Commissioner, as the case may be, may refuse to issue way
bill after giving him reasonable opportunity of being heard:
Provided also that where a dealer is refused way bill under this
clause, the Sales Tax Officer or the Assistant Commissioner, as the
case may be, shall pass an order to that effect and serve the order on
that dealer”;
(ii)
after sub-rule (1), the following sub-rule shall be inserted, namely:“(1-a) – application made for issue of waybill under clause (i) and (v) of
sub-rule (1) shall ordinarily be disposed off within three working days
from the date of receipt of such application”
(iii)
in sub-rule (13), after the words “any person on his behalf”, the words
“either rectifies the defect or omission or” shall be inserted; and
(iv) in sub-rule (20), after the words “the sales tax officer or the assistant
commissioner, as the case may be”, the words “under whose
jurisdiction the dealer is registered” shall be inserted.
45.
In the said rules, in rule 81, in sub-rule (1) (i)
in clause (iii), after the words “Sales Tax Officer”, the words “or
293
Assistant Commissioner” shall be inserted; and
(ii)
in clause (v) and in sub clause (b) of the said clause (v), after the
words “Sales Tax Officer”, the words “or Assistant Commissioner”
shall be respectively inserted.
46.
In the said rules, in rule 83,
(i) in sub-rule (5), for the words and figure “Form VAT-407”, the words and
figure “Form VAT 407-A” shall be substituted; and
(ii) in the proviso to sub-rule (5), for the words “before issue of order”, the
words “by issuing notice” shall be substituted.
47.
In the said rules, in rule 84, (i)
in sub-rule (9), for the words “Sales Tax Officer, as the Commissioner
may authorise under sub section (3) of section 74, ” the words “any
taxing authority appointed under sub section (2) of section 3 and
authorised by the Commissioner under sub section (3) of section 74”
shall be substituted; and
(ii)
in sub-rule (14), after the words “Sales Tax Officer”, the words “or the
Assistant Commissioner of Sales Tax” shall be inserted.
48.
In the said rules, in rule 85, in sub-rule (2), after the words “Sales Tax
Officer”, the words “Assistant Commissioner of Sales Tax’ shall be inserted.
49.
In the said rules, in rule 86, (i) clause (a) shall be substituted by the following, namely:“(a) the Joint Commissioner or Deputy Commissioner of sales tax having
jurisdiction and subject to distribution of work by the Commissioner, if the
order is passed by an Assistant Sales Tax Officer or a Sales Tax Officer or
an Assistant Commissioner, as the case may be”; and
(ii) in clause (b), for the words “an Assistant Commissioner”, the words “or a
Deputy Commissioner or Joint Commissioner of Sales Tax, as the case may
be, subject to distribution of work by the Commissioner” shall be substituted.
50.
In the said rules, in the proviso to rule 87, after the words “twenty percentum
of the amount”, the words “of the tax or interest or both” shall be inserted.
51.
In the said rules, in rule 89, in sub-rule (2), after the words “Assistant
Commissioner”, the words“ or Deputy Commissioner or Joint Commissioner
of Sales Tax” shall be inserted.
294
52.
In the said rules, in rule 90, the words figure and brackets “proviso to subrule (1)” shall be substituted by the words, figure and brackets “proviso to
sub-rule (2)”.
53.
In the said rules, in rule 98, in sub-rule (1), for the words “thirty days”, the
words “sixty days” shall be substituted.
54.
In the said rules, in rule 118, after the words “or an Assistant Commissioner”,
the words “or a Deputy Commissioner or a Joint Commissioner” shall be
inserted.
55.
In the said rules, in rule 119, after the words “Deputy Commissioner”, the
words “Joint Commissioner shall be inserted.
56.
In the said rules, for rule 128, excluding the marginal heading, the following
shall be substituted, namely:“128-(1) Fees payable under the Act & these rules shall be paid in court fee
stamps or in cash through the Government Treasury:
Provided that fees payable on a memorandum of appeal or
memorandum of cross objection shall be paid in shape of Court fees
only.
(2)(a) The payment into the Government Treasury shall be accompanied
by a challan in Form VAT-317 and the dealer shall attach one copy
of the receipted challan to his application/ petition.
(b) For the purposes of this rule, the provisions of sub-rule (7) of rule 57
shall, mutatis mutandis, apply.
(3) All court fee stamps affixed to the memoranda or applications filed
before the Commissioner or the Tribunal or any Sales Tax Authority shall
be punched immediately in the presence of the authority concerned.”
57.
In the said rules, in rule 129, for the word “dealer” wherever it occurs, the
words and comma “dealer or person, as the case may be” shall respectively
be substituted.
58.
In the said rules, in rule 130, in sub-rule (4), for the words “the Assistant
Commissioner” the words “Joint Commissioner” shall be substituted.
59.
In the said rules, for Form VAT-1, the following Form shall be substituted, namely:-
295
FORM VAT-1
“INFORMATION BY A DEALER, DEEMED TO BE REGISTERED UNDER THE
ORISSA VALUE ADDED TAX ACT, 2004.
[See sub-rule (8) of rule 15]
Please read the following before filling up the form
• Submit in duplicate,
• Use separate sheet where space provided is insufficient,
• Use legible capital letters.
• Mention the Registering authority to whom the application is submitted.
To
The Registering Authority,
CIRCLE
I ………………………………………………………………son/daughter/wife of
.………………….……………………….the Proprietor / Partner / Karta of HUF / (Managing)
Director / Principal officer / Authorised Departmental officer of the business, the particulars of
which are detailed below, hereby apply on behalf of that business for grant of a certificate of
registration under the Orissa value Added Tax Act, 2004.
01. Name of the Business :
02. Address of the Principal place or Place of business :
(Principal place of Business, If there is more than one place of business)
Village/Holding No:
Locality / Ward No.
Town/City
P.O: (PIN)
Phone:
FAX No.
E-Mail:
03. Occupancy status of place of the
business
(Score out whichever is not applicable)
04. Status of the business
(Mark 9 whichever is
applicable)
Proprietorship
Partnership
Public Ltd. Company
Private ltd. Company
Cooperative Society
05. Nature of business activities:
(Mark 9 whichever is
applicable)
Owned/ Rented/ Leased / Free Of Rent /
Others(specify) ________
Trading
Manufacturing
Mining
Generation &
Distribution of
Electricity
Leasing
Association of persons.
Public sector undertaking
Department Government
Others(specify)________
296
D D
06. Date from which liable to pay tax under the
repealed Act.
M M
-
D D
07. Date from which the certificate of registration
was effective under the repealed Act and the
Registration Number.
M M
-
Y Y Y Y
-
R.C. No
08. Description of Commodities purchased 1.
or received otherwise than by way of
2.
purchases for resale/sale.
3.
4.
5.
6.
7.
8.
09. Are you manufacturing goods for sale ?
(Score out whichever is not applicable)
If answer is “Yes”, furnish the following
Details.
10. Description of goods
purchased/Received
otherwise for use as:
Y Y Y Y
-
Yes
Capital goods.
Raw Materials.
1.
2.
Consumables
1.
2.
No
1.
2.
Fuel.
Packing Material
1.
2.
1.
2.
11. Description of goods
manufactured for sale
including byproducts. Finished
products.
Byproduct
Taxable
Tax Free
12. Are you in receipt of any sales Tax incentive under
IPR ?
If your answer is “Yes”,
furnish the following details.
13. Specify the IPR under which, incentive is
being received and the nature of such
incentive.
(Score out whichever is not applicable)
IPR 1992
Yes
IPR 1996
Exemption
No
IPR 2002
Deferment
297
D D
14. Specify the dates from which the
incentive is being availed and the
number of years or the total amount
for which such incentive is admissible.
M M
-
Y
Y Y
Y
No of Years
Amount
No of Years
Amount
Incentive
available
(Mark “√” whichever is applicable)
15. Specify the number of years or the
amount for which the incentive has
Incentive
already
availed
already been availed.
16. Are you engaged in mining operation?
Yes
If your answer is “Yes”,
furnish the following details.
17. Description of goods
purchased for use in
operation of mining.
Capital goods
Others (specify)
1.
2.
3.
4.
1.
2.
3.
4.
18. Are you a works contractor?
(Score out whichever is not applicable)
If your answer is “Yes”,
furnish the following details.
19. Nature of works contract
executed.
(Mark “9” whichever is
applicable)
Yes
Civil
Electrical
Fabrication / erection
Structural
20. Description of goods purchased for
use in works contract.
1.
2.
3.
4.
5.
6.
7.
8.
D D
Name of the
Bank
No
Air-conditioning
Others ___________
(specify)
21. If you were registered u/s 9-c of the
repealed Act, specify the date upto which
your registration is valid.
22. Details of Bank Account
No
M M
-
Branch &
Code
Y Y Y Y
-
Account
No
Nature of
Account
298
23. Permanent Account No.
of the business (PAN)
24. Language in which Books of Account
are maintained.
25. Are you maintaining accounts electronically?
(Score out whichever is not applicable)
26. Details of immovable
property owned wholly
or partly.
27. Details of security, if
any, furnished.
Description of
property.
Yes
Address,
where
situated
Amount of Security.
Rs.
P.
No
Approx.
Value
Share
percentage
Manner in which
furnished.
28. Particulars of registration certificated issued.
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
By the Registrars of Companies.
By the Registrar of Cooperative Societies.
By the Supdt of Central Excise.
By the Supdt of State Excise.
Under the Central Sales Tax Act, 1956
Under the Orissa Entry Tax Act, 1999
Under the Orissa Luxury Tax Act,
Under the Orissa Act on Professions Trades,
Calling & Employment, 2000
29. Are you a member of any chamber of Commerce or
Trade Organisation ?
(score out whichever is not applicable)
If your answer is “Yes”, furnish
the following details.
30. The name of the Chamber or Trade
organization and particulars , if any,
in support of membership.
Yes
No
299
31. Address of additional place(s) of business /
branch / godown – both inside and outside
the state.
Use Form VAT - 101 - A / B
32. Declaration of proprietor, each partner /
Director, Authorised officer / person and
Principal officer of the business.
Use Form VAT - 101 - C
33. The name and address of the Manager or
Employee of the business or any other person
associated with the business
Use Form VAT - 101 - D
VERIFICATION
I ________________________________________ son / daughter / wife of
_______________________________________
status
_____________________ of the aforesaid business do hereby solemnly
affirm that the particulars given in this form are true and correct to the best of
my knowledge and belief. I undertake to notify immediately to the Registering
authority to whom these particulars has been furnished, any change in any of
the above particulars.
Signature
(Designation with relation to the business)
Seal
_____/____/________”.
Date
60.
60.
300
In the said rules, for Form VAT-002, the following Form shall be substituted, namely:FORM VAT-002
“RETURN OF TURNOVER TAX PAYABLE BY A DEALER
[Refer to sub-rule (6) of Rule 34]
01
SRIN
02. Period covered by this return
From
To
D
D
M
M
Y
Y
Y
Y
D
D
M
M
Y
Y
Y
Y
03. Name of the business
Address
PIN
FAX
PHONE
04. If you have no purchase and sale mark this box “X”
PART-A
Particulars of purchase and receipts
I - From registered dealers
Purchase value
including tax
05.
Purchases of goods
(i) exempt from tax
(ii) prescribed in Schedule-B excluding
goods on which tax has been paid on
MRP
(iii) prescribed in Schedule-C
(iv) on which tax has been paid on MRP.
(v) Total [(i)+(ii)+(iii)+(iv)]
II - From unregistered dealers
06.
Purchase/receipt of goods subject to levy
of tax
(i) @ 1%
(ii) @ 4%
(iii) @ 12.5%
(iv) @ 20%
(v) Total [(i)+(ii)+(iii)+(iv)]
07.
Total receipt/purchase from all sources
[05(v)+06(v)]
301
PART-B
I - Turnover of sales and turnover of purchase
(Sale of goods through works contract not to be included here)
Sale value
08.
Total Sale of goods purchased from
registered dealers on payment of tax
09.
Less : sale of goods
(i) declared u/s 14 of the CST Act.
(i) purchased on payment of tax on MRP
Tax paid
(iii) prescribed in Schedule-C purchased
on payment of tax
(iv) exempt from tax
(v) Total [(i)+(ii)+(iii)+(iv)]
II - Calculation of Tax
Turnover
“A”
10.
11.
12.
Tax
“B”
Taxable sale for levy of TOT @ 1%
[08-09(v)]
Turnover of purchase for levy of tax u/s
12
Total Tax payable [10(B)+11(B)]
III - Calculation of TTO and composition tax of works contractors
13.
Gross payment receipt/receivable
TTO
“A”
14.
Taxable turnover (60% of the amount at
box 14) and tax @ 4% thereon.
IV – Tax payable and tax paid
15.
16.
17.
Total Tax payable [12(B) or 14(B)]
Less tax paid
(i) Self deposit
(ii) TDS
(iii) check gate payment
(iv) excess paid in previous quarter, if
any
(v) Total
Balance payable, if any [15-16(v)]
Tax
“B”
302
18. Payment details
SL.
No.
Challan
No./D.D.No. /
M.R No.
Date
Treasury / Bank
Branch
Code
Amount
1.
2.
3.
19. Information on use of invoices for the quarter.
Retail invoice issued
To Sl.
From Sl
No. of
No. of
Invoice
Invoice
Total
value of
sales
No. of
sellers
Total
value of
purchases
Invoice received
Total no. of invoice
DECLARATION
I
(name)
________________________________________
being
(status)
_______________ of the above business do hereby declare that the information given in this return
is true and correct to the best of my knowledge and belief.
Signature
Status with relation to business
Seal
Date ___/___/____
__________________________________________________________________
(FOR OFFICIAL USE ONLY )
Acknowledgement receipt no. __________________ Date __________________
Signature and stamp
of Section Clerk”.
303
61.
In the said rules, for Form VAT-101, the following Form shall be substituted, namely:FORM VAT- 101
“APPLICATION FOR REGISTRATION
[See sub-rule (1) and sub-rule (2) of rule 15]
Please read the following before filling up the form
• Submit in duplicate,
• Use separate sheet where space provided is insufficient,
• Use legible capital letters.
• Mention the Registering authority to whom the application is submitted.
To
The Registering Authority,
CIRCLE
I ………………………………………………………………son/daughter/wife of
.………………….………………………. the Proprietor / Partner / Karta of HUF / (Managing)
Director / Principal officer / Authorised Departmental officer of the business, the particulars of
which are detailed below, hereby apply on behalf of that business for grant of a certificate of
registration under the Orissa value Added Tax Act, 2004.
01. Name of the Business:
02. Address of the Principal place or Place of business:
(Principal place of Business, If there is more than one place of business)
Village/Holding No:
Locality / Ward No.
Town/City
P.O: (Pin)
Phone:
FAX No.
E-Mail:
03. Occupancy status of place
of business
(Score out whichever is not applicable)
Owned/ Rented/ Leased /
free of rent / others(specify)
----------------------------------04. Status of the business
(Mark “9” whichever is
applicable)
Proprietorship
Partnership
Public Ltd. Company
Private ltd. Company
Cooperative Society
Association of persons
05. Nature of business activities:
(Mark 9 whichever is
applicable)
Trading
Manufacturing
Mining
Generation &
Distribution of
Electricity
Leasing
Hindu undivided family
Public sector
undertaking
Department of
Government
Others(specify)_______
Execution of works contract
Restaurateur
Others(specify)_______
304
06. Description of commodities purchased or received otherwise than by way of
purchases for resale/sale.
1.
5.
2.
6.
3.
7.
4.
8.
07. Are you manufacturing goods for sale?
(Score out whichever is not applicable)
If answer is Yes, furnish the following
details.
Yes
No
08.
Description
of
goods Capital goods.
purchased / Received otherwise 1.
2.
for use as:
3
Raw Materials.
1.
2.
3.
Consumables.
1.
2.
3.
Fuel.
1.
2.
Packing Material
1.
2.
09. Description of goods
manufactured for sale
including byproducts.
Finished
products.
Byproducts
10. Are you engaged in mining ?
If your answer is “Yes”,
furnish the following details.
3.
3.
Taxable
1
2
1
2
Yes
No
Tax Free
1
2
1
2
305
11. Description of goods
purchased for use in operation
of mining.
Capital goods
Others (specify)
1.
2.
3.
4.
1.
2.
3.
4.
12. Are you a works contractor ?
Yes
No
If your answer is “Yes”,
furnish the following details.
13. Nature of works contract
executed.
(Mark “9” whichever is
applicable)
Civil
Electrical
Fabrication / erection
Structural
14. Description of goods purchased for
Use in the execution of works.
Air-conditioning
Others ___________
(specify)
1.
2.
3.
4.
5.
6.
7.
8.
D D
15. Date of commencement of business
16. Details of purchases or sales from
the date of commencement of
business to the date of application month wise
(part of the month to be shown
separately)
M M
-
Month
-
Purchase
Rs.
P.
Sales
Rs. P.
Total
D D
17. Date of commencement of liability to be
registered under the Orissa Value Added
Tax Act, 2004.
M M
-
18. Are you applying for voluntary registration?
Yes
If your answer is “Yes”,
furnish the following details.
19. Description of goods intended to be
manufactured for sale.
Y Y Y Y
1.
2.
3.
Y Y Y Y
-
No
306
20. Description of goods intended
to be purchased for
manufacturing of goods for
sale.
Capital goods.
1.
2.
Raw Materials
1.
2
Consumables
1.
2.
Fuel
1.
2.
Other
1.
2.
Packaging Material
1.
2.
D D
21. The anticipated date of commencement of
commercial production.
22. Details of Bank Account
Name of the
Bank
M M
-
Branch &
Code
Y Y Y Y
-
Account
No
Nature of
Account
23. Income Tax PAN
(Permanent Account Number)
24. Language in which Books of Account
are maintained.
25. Are your accounts maintained electronically?
Yes
No
(score out whichever is not applicable)
26. Particulars of registration certificate
issued by the Registrar of Companies/
Registrar of Cooperative Societies /
Superintendent Excise or any other
Registering authority in India including
the Director of Industries.
27. Are you a member of any chamber of Commerce or
Trade Organisation ?
(score out whichever is not applicable)
If your answer is “Yes”, furnish
the following details.
Yes
No
307
28. The name of the Chamber or Trade
organization and particulars , if any
in support of such membership.
29. Address of additional place(s) of business /
branch / godown – both inside and outside
the state.
Use Form VAT - 101 - A / B
30. Declaration of proprietor, each partner /
Director, Authorised officer / person and
Principal officer of the business.
Use Form VAT - 101 - C
31. The name and address of the Manager or
employee of the business or any other person Use Form VAT - 101 - D
associated with the business.
32. Details of immovable
property owned wholly
or partly by the business.
Description of
property.
Approx.
Value
Address,
where
situated
Share
percentage
VERIFICATION
I _________________________________________ son/daughter/wife of
_______________________ status _____________ of the aforesaid business do
hereby solemnly affirm that the particulars given in this form are true and correct to
the best of my knowledge and belief. I undertake to notify immediately to the
Registering authority to whom the application has been made any change in any of
the above particulars.
Signature.
(Designation with relation to the business)
Seal
D
D
M
-
Enclosures to be annexed to the application for registration.
1.
Rent agreement.
2.
Deed of Partnership (copy)
3.
Article of Association & Memorandum.
4.
Authorization, if any, in original.
5.
Declarations.
6.
Voter Identity Card (copy)
7.
PAN (copy)
8.
Any other document”.
62.
M
Y
-
Y
Y
Y
308
62. In the said rules, for Form VAT-102, the following Form shall be substituted, namely :FORM VAT- 102
“RESPONSE TO APPLICATION FOR VAT REGISTRATION
(INTERIM)
01. Office address
D D
M M
-
02. NAME
Y Y Y Y
-
______________________________________________________
ADDRESS ______________________________________________________
Pin Code :
Telephone/Fax No
Receipt of your application for registration dated _______________________ is
acknowledged.
03. Initial scrutiny of your application for registration shows that you have not
filled up or correctly filled up the following particulars against the following
serial of the form.
1
05
09
13
17
21
25
29
2
06
10
14
18
22
26
30
3
07
11
15
19
23
27
31
4
08
12
16
20
24
28
32
04.
You are found to have not enclosed the following documents to your
application for registration.
1
2
3
4
You are requested to make it convenient to fill up the wanting
particulars/correctly fill up the particulars and furnish the wanting documents within
seven days from the date of receipt of this communication so as to facilitate the
processing of your application for registration.
Date.
Seal
(Registering Authority)
”.
309
63.
In the said rules, for Form VAT-103, the following Form shall be substituted, namely:FORM VAT -103
“REGISTRATION CERTIFICATE FOR DEALERS LIABLE TO PAY VALUE
ADDED TAX
[See Sub-rule (3)of rule 18, sub-rule (1)and (2)of rule 19]
I
hereby
certify
_______________,
that
whose
___________________________
principal
business
activities
status
comprise
_______________________ and whose Principal place of business/place of
business is situated at :Village/Holding No.
Locality
Ward No.
Corporation/Municipality/N.A.C./
Town/City.
Post Office
PIN
Police Station
District
is registered/is deemed to be registered under sub section (2)/sub section (5)
of Section 25 or sub section (2) of Section 26 of the Orissa Value Added Tax
Act, 2004 and is assigned with Identification Number.
TIN
D D
With effect from
02.
M M
-
Y Y Y Y
-
The additional place of business, branch, go down or warehouse is
situated at the following address:
Additional Place of
business/Branch
Godown/Warehouse
310
03.
The following goods or class or classes of goods are purchased or
intended to be purchased or received otherwise than by way purchases
for resale or sale.
Description of goods or class or classes of goods
04.
1
6.
2.
7.
3.
8.
4.
9.
5.
10.
The following goods are purchased or intended to be purchased or
received otherwise than by way of purchases for use as capital goods,
raw materials, consumables, fuels directly in the manufacture of goods
and packing materials, for sale.
Capital
goods
05.
Raw
materials
Consumables
Fuel
Packing
material
1.
1.
1.
1.
1.
2.
2.
2.
2.
2.
3.
3.
3.
3.
3.
4.
4.
4.
4.
4.
5.
5.
5.
5.
5.
6.
6.
6.
6.
6.
7.
7.
7.
7.
7.
The following goods are manufactured or produced as bye-product for
sale:
1.
2.
3.
4.
5.
6.
Description of goods
manufactured
Taxable
Tax free
1.
2.
3.
4.
5.
6.
1.
2.
3.
4.
5.
6.
Description of Bye-products
produced.
Taxable
Tax free
1.
2.
3.
4.
5.
6.
311
06.
The following goods are purchased or intended to be purchased or
received otherwise than by way of purchases for use in the execution
of works contract.
Description of goods
4.
5.
6.
1.
2.
3.
07.
Given under my hand at ________on the ______ day of ______200….
08.
Your VAT Office is
CIRCLE.
Seal
REGISTERING AUTHORITY
ASSISTANT COMMISSIONER OF SALES TAX,
__________________CIRCLE
Note:
•
Score out whichever is not applicable
•
Use block letter
•
No box shall be left blank
•
When not applicable, the box shall be crossed and stamped
“NOT APPLICABLE”.
•
Registration Certificate shall be displayed at a conspicuous
place of Principal place of business.
•
Copy of Registration Certificate shall be displayed at a
conspicuous place of each additional place of business
mentioned in such Certificate”.
64.
312
64. In the said rules, for Form VAT-104, the following Form shall be substituted, namely:“NOTICE OF DEMAND OF SECURITY
FORM VAT-104
[ Refer sub-rule (1) and sub-rule (2) of rule 24]
D D
01. Office address
M M
Y Y Y Y
02 TIN
03. NAME AND ADDRESS OF THE DEALER:
(Mark “3” whichever is applicable)
Please take notice that an amount of Rs._________________ (Rupees
________________) only has been estimated as the security payable by you under
subsection (1) of section 27of the Orissa Value Added Tax Act, 2004.
Being a registered dealer under the Orissa Value Added Tax Act, 2004, you have
already furnished security of Rs.______________ (Rupees _____________) on
________________, or
Being a registered dealer under the Orissa Value Added Tax Act, 2004, you have not
furnished any security;
You are now required to pay the additional security or security, as estimated to be due
and payable in the manner specified in sub-rule (4) of rule 24, within fourteen days from
the date of receipt of this notice.
After careful consideration of your application for grant of registration received
in this office on ______________, you are required to furnish security of
Rs.__________________ (Rupees ___________________________________) as
mentioned above in the manner specified in sub-rule (4) of rule 24, within fourteen
days from the date of receipt of this notice.
Failure to comply with the terms of this notice shall result in cancellation of your
certificate of registration under rule 31 or rejection of the application for registration
under sub-rule (5) of rule 24, as the case may be.
Seal
REGISTERING AUTHORITY
Asst. Commissioner of Sales Tax/
Sales Tax Officer,
Circle”.
313
65.
In the said rules, for Form VAT-106, the following Form shall be substituted, namely:FORM VAT- 106
“APPLICATION FOR REGISTRATION OF DEALERS
INTENDING/LIABLE TO PAY VAT IN LIEU OF TURNOVER TAX
[ Refer sub-rule (1) of rule 27]
D D
M M
-
01. Office address
02
Y Y Y Y
-
SRIN
03. NAME AND ADDRESS OF THE DEALER:
04. Due to the occurrence of the following events :
(Mark “√” , whichever is applicable)
(a) the turnover of sales has exceeded rupees Twenty Lakh on ___________,
being in course of the year or during the preceding year, for which I
have been paying turnover tax; or
(b) there in sale or purchase of goods or sale or purchase of goods is
intended to be made in course of inter-state trade and commerce; or
(c) there is despatch or receipt of goods or such despatch or receipt is
intended to be made otherwise than by way of sales to or purchases
from outside the state; or
(d) there is import of goods from or export of goods to outside the territory
of India or such import or export are intended to be made.
I am liable to pay VAT in lieu of turnover tax with effect from ____/___/_______
I may, therefore, be issued with a certificate of registration in Form VAT 103 and assigned with TIN.
Or
I hereby exercise my option to pay VAT in lieu of turnover tax for the following reasons.
314
(i)
(ii)
(iii)
I may, therefore, be issued with a certificate of registration in Form VAT 103 and assigned with a TIN.
05. I am submitting herewith the certificate of registration issued in my favour in
Form VAT 002 along with the SRIN assigned.
DECLARATION
I _________________________ son / daughter / wife of ___________
______________________________ status ____________________ of the above mentioned
business hereby declare that the particulars furnished in this form are correct and true to the best of my
knowledge and belief.
Signature
Status with relation to the business
Seal
Date ______/______/_________”.
315
66.
In the said rules, after Form VAT-106, the following Form shall be inserted, namely:FORM VAT- 106-A
“APPLICATION FOR REGISTRATION OF DEALERS
INTENDING/LIABLE TO PAY TURNOVER TAX IN LIEU OF VAT
[ See Rule 27-A]
01. Office address
D
D
-
M
M
-
Y
Y
Y
Y
02 TIN
03. NAME AND ADDRESS OF THE DEALER:
04. Due to the occurrence of the following events:
(Mark “9”, whichever is applicable)
(a) the gross turnover has fallen short of Rupees Twenty Lakh for three
consecutive years. ; and
(b) there is no sale or purchase of goods in course of inter-state trade and
commerce; and
(c) there is no dispatch or receipt of goods otherwise than by way of sales to
or purchases from outside the state; and
(d) there is no import of goods from or export of goods to outside the territory
of India ;
I hereby exercise my option to pay turnover tax in lieu of VAT.
and
I may, therefore, be issued with a certificate of registration in Form VAT 002 and
assigned with SRIN.
316
05. I am submitting herewith the certificate of registration issued in my favour in
Form VAT 103 along with the TIN assigned.
DECLARATION
I _________________________ son / daughter / wife of ___________
______________________________status ____________________ of the above
mentioned business hereby declare that the particulars furnished in this form are
correct and true to the best of my knowledge and belief.
Signature
Status with relation to the business
Seal
Date ______/______/_________”.
317
67.
In the said rules, for Form VAT-108, the following Form shall be substituted, namely:FORM VAT-108
“APPLICATION FOR AMENDMENT OF REGISTRATION CERTIFICATE
[ Refer sub-rule (1) of rule 29 ]
01. OFFICE ADDRESS
To
The Registering Authority,
________________, Circle
________________
________________
D
D
M
M
Y
-
Y
Y
Y
-
02. Name & Address of the dealer –
TIN
SRIN
Please note :
• Mark “√”, whichever is applicable and fill in the corresponding particulars in the appropriate box.
• Use legible capital letter.
• Use additional sheet, if the space provided is insufficient.
D
03.
In case of discontinuation of business, the date
from which, the business is discontinued.
04.
In case of disposal or sale of business or any
part thereof, the date of such disposal or sale
and the extent of sale
D
M
M
D
D
Y
Y
Y
Y
Y
Y
Y
Y
M
M
-
-
Particulars of
Sale
To whom
sold
Approx.
Value
If the sale in to a registered dealer, mention his
Identification No.
05.
In case of change in the name and style of
business, the changed name and the date from
which the change takes effect.
Present Name
D D
W.E.F.
06.
In case of change of ownership of the business, the
change so effected and the date from which the change
is effective.
M
M
-
Y
Y
Y
Y
Y
Changed
Ownership
M
-
Y
-
Present
Ownership
D D
W.E.F.
Changed Name
M
Y
-
Y
318
07.
In case of reconstitution of the business, the
reconstitution so made and the date from which such
reconstitution is effective.
Present
constitution
D D
M
W.E.F.
08
In case of change in nature of business, the change so
made and the date from which such change is effective.
M
Changed nature of
business
M
-
D
D
Y
Y
Y
Y
-
Changed address of
the principal place
of business/branch/
additional place of
business.
Present address of the
principal place of
business / branch /
additional place of
business.
w.e.f.
Y Y Y Y
-
Present nature of
business
D D
In case of change in address of the principal place of
business or additional place of business or branch, the
present address and the changed address and the date
from which such change is effective.
(Indicate whether the change in address is within the
jurisdiction of the same registering authority or
otherwise and if the changed address falls under the
jurisdiction of a different registering authority ,
mention the details of the new registering authority.)
M
-
W.E.F.
09
Changed
constitution
M
M
-
Y
Y
Y
Y
-
Present Registering authority.
Circle
Registering authority in Respect
of the changed address.
10.
Circle
New address of
godown /
warehouse
Present address
of godown /
warehouse
In case of change of address of godown or
warehouse, the change in address and the
date from which, the change takes effect.
D D
W.E.F.
M
-
M
Y
-
Y
Y
Y
319
11.
In case, a new place of business or godown or
warehouse is opened, the address of such place,
godown or warehouse and the date from which, it
is opened.
Address of new place of business/ godown /
warehouse.
D
D
W.E.F.
12.
D
Y
D
D
W.E.F.
14.
My Bank Account has changed in respect of –
15.
If, there is a new Bank Account, please furnish
details.
M
16.
The Manager or person authorized to receive
notice, order and other communications have been
changed or the authorisation so made has been
cancelled and in his/their place, authorisation for
the purpose has been made in respect of the
following person(s).
Y
M
Y
Y
Y
Y
Goods proposed to be
manufactured for sale in
addition to goods
presently manufactured.
M M
-
Name of
Bank
Y
Goods dealt in
proposed to be
added or dealt.
-
D
Y
-
Goods
presently
manufacture
d for sale
In case, the goods manufactured for
sale are changed or new goods to be
manufactured, the change so made
and the date from which such change
is effective.
M
Goods presently dealt
in
In case, the goods dealt in are either deleted or
added, the deletion or addition so made and the
date from which such deletion or addition is
effective.
W.E.F.
13.
M
-
Y
Y
Y
Y
-
Branch
& Code
Account
No
Nature of
account.
320
Name of the person
authorized.
Designation of the person
with relation to the
business.
Date from which the
authorisation has been
made.
Signature of the person so
authorized.
DECLARATION
I (name)__________________________status__________________________
of the above business hereby declare that the information given in this form is true and correct.
Signature_______________________
Date of declaration____/____/_______
with seal.
Please enclose copy of the documents in support of your application for
amendment of the certificate of registration”.
68.
321
68.
In the said rules, for Form VAT-109, the following Form shall be substituted, namely:FORM VAT-109
“INTIMATION OF SALE OF BUSINESS TO A REGISTERED DEALER
[ Refer sub-rule (9) of rule 29 ]
01. Office Address
D D
M M
-
Y Y Y Y
-
02 TIN
SRIN
03. The business under the name and style of, M/s.______________________, with
its principal place of business at _________________ and branches/ additional
place of business at __________________ has been sold/disposed of by way of
Sales on _________________ to a dealer, M/s.______________, whose place of
business/principal place of business is situated at ____________________.
04. The purchaser is registered under the Orissa Value Added Tax Act, 2004 and is in
possession of a valid TIN________________________ / SRIN_______________
05. The sales comprise the following:
(a) stock in trade
(b) furniture and fixtures
(c) place of business/godowns or warehouse
(d) plant and machinery
(e) others, if any (please specify)
06. The sale is covered by a sale deed executed on ________________.(copy to be
furnished).
07. The consideration received for the sale of different items of goods are as under:
Items
1.
2.
3.
4.
5.
Consideration received
Rs.
Stock-in-trade
Furniture and fixtures
Place of business
Plant and machinery
Others (please specify)
Total
(Details of the items and consideration received thereagainst to be furnished in a
separate sheet)
08. If the sale takes place in course of a tax period, the return upto the date of sale is to
be furnished in Form VAT 202 and copy of the return so furnished to be enclosed.
09. Inventory of the goods sold. (copy to be furnished)
10. Input tax credit carried forward, if any, on the date of sale as per the final return
furnished.
322
11. Arrears of tax, interest, penalty, overdue return and any other amount under the Act
outstanding for realisation, if any, are as under;
Period
Tax
Interest
Penalty
Other dues
Total
DECLARATION
12.
I___________________________ son/daughter/husband of
_____________ status_______________________of the above mentioned business do
hereby declare that the information furnished in the form are true and correct to the best
of my knowledge and belief. If there is any change in the information so furnished, the
same shall be intimated immediately to the registering authority.
Signature
Status with relation to the business
Stamp
Date of application_____/____/______”.
323
69.
In the said rules, for Form VAT-110, the following Form shall be substituted, namely:FORM VAT-110
“NOTICE OF SUSPENSION OF REGISTRATION CERTIFICATE
[ Refer sub-rule (2) of rule 32]
D D
01. Office Address
M M
-
Y Y Y Y
-
02 TIN
SRIN
03. Name of the dealer…………………………………………………….
Address………………………………………………………………..
04. You are found to have committed the following offence(s) as per records available in
this office : (Please, mark “√” whichever is applicable in the appropriate box)
failed to file return for the tax period_____ or tax periods_____ within the time
prescribed for the purpose; or
knowingly furnished incomplete or incorrect information in the return furnished for
the tax period or tax periods ______________; or
failed to pay tax, interest and penalty due under the Act for the period or
periods_____________; or
failed to account for the Tax/Retail invoices issued, in the books of account as per
details specified in the order; or
furnished, accepted or held or caused to be produced a false waybill knowingly, the
details of which are specified in the order; or
you have no business at the declared place at _____________; or
contravened the provisions of Section_____________ of the Act; or
discontinued business without informing such discontinuation as per details specified
in the order: or
conducted business in such manner that there is reasonable apprehension of evasion
of tax or attempt to evade tax and such apprehension is based on facts, the details of
which are specified in the order.
324
05.
Accordingly, your continuance as a registered dealer is prejudicial to the interest of
revenue.
06.
Your certificate of registration is, therefore, suspended under sub-section (1)of
Section 30 of the Orissa Value Added Tax Act., 2004.
07.
The suspension of your registration certificate shall take effect from the date of
service of this notice.
08.
Please note that you are not entitled to input tax credit from the date, the suspension
takes effect to the date of order of the restoration of your registration certificate, if
any.
09.
Please also note that you are not entitled to issue any tax invoice against your sales
during the period as mentioned in the preceding paragraph.
10.
However, you are given an opportunity to produce such evidence, record or
document relying on which, you intend to rebut the allegations.
11.
You are, therefore, directed to appear in person or through your authorised
representative in the office of the undersigned at _______A.M./P.M. on __________
and produce such evidence, record or document
12.
If you fail to appear or cause appearance on the date and time fixed and produce
relevant evidence, records or documents, the order of suspension of the registration
certificate shall be decided on merit.
Registering Authority,
Office seal
Asst. Commissioner of Sales Tax / Sales Tax Officer
_____________________ Circle”.
Place _____________
Date ______________
325
70.
In the said rules, for Form VAT-111, the following Form shall be substituted, namely:Form VAT-111
“SHOW CAUSE NOTICE FOR FAILURE TO BE REGISTERED
[Refer Sub-rule (1) of rule 17)
D D
01. OFFICE ADDRESS
M M
-
Y Y Y Y
-
02. NAME AND ADDRESS OF THE DEALER
(Strike out whichever is not applicable)
03.
You were intimated in this office letter no _____________ dt. ____/_____/_____
that your gross turnover of sales has exceeded the taxable limit w.e.f ____/____/______
and that you are required to be registered under subsection(1) of section 25 of the Act
from this date.
Or
You, being a dealer, registered under section 7(1) of the Central Sales Tax Act,
1956 or you being a dealer liable to be registered under the said Act, effected sales inside
the state, for which you are required to be registered under sub-section(1) of section 25
of the Act w.e.f ___/___/_____ , as intimated to you in this office letter no ________ dt
____/____/___.
04.
In spite of due service of the intimation as referred to above, you have failed to
get yourself registered under the Act.
05.
You are, therefore, directed to show cause before the undersigned on ___/___/___
at __________ A.M / P.M in his office at __________________________ , why penalty
under sub-section(1) of section 28 shall not be imposed for failure to be registered.
Place _________________
Date _____/_____/______
SALES TAX OFFICER/
ASSISTANT COMMISSIONER OF SALES TAX
___________CIRCLE”.
326
71.
In the said rules, for Form VAT-201, along with the Annexure, the following Form shall be
substituted, namely:FORM VAT-201
“RETURN OF VALUE ADDED TAX PAYABLE BY A DEALER
[See sub-rule (1) of rule 34]
PART-A
Original / Revised
If revised Date of filing of Original Return ____/____/____
Acknowledgement No. ______________________
Attach a note explaining the reason for revising the return
01. TIN
02. Period covered by this return
From
03.
D D
M M
-
-
Y Y Y Y To
D D
M M
-
Y Y Y Y
-
Name and Style of the
business
Address
PHONE
Email
ID
In the boxes herein after provided do not leave any box blank unless you have marked “X” in box 04.
If you have nothing to enter in a box, insert “NIL”.
04.
If you have made no purchase as well as no sale, mark this box “ X “
05.
Input tax credit carried forward from previous tax period.
(same as at serial No.55 of the previous return)
Rs.
327
PART-B
I. 6.
7.
8.
9.
10.
11.
II.
12.
13.
14.
15.
16.
Purchases and receipts during the period
covered by this return
Within the State
(Excluding capital goods & goods meant for sale by
transfer of right to use)
Purchase of goods exempt from tax
Purchase of goods at 1% tax rate on Tax Invoice
Purchase of goods at 4% tax rate on Tax Invoice
Purchases at 12.5 % tax rate on Tax Invoice
Purchase of Schedule ‘C’ goods
Any other receipts/purchases not specified above (Please
specify)
From outside the State
(Excluding capital goods and goods meant for sale by
transfer of right to use)
Purchase of goods in the course of inter-state trade.
Purchase of goods in the course of Import into India
Receipt of goods other than by way of purchases
by stock transfer
Receipt of goods other than by way of purchases
as consignment agent
Total value of goods purchased / received during the
period covered by this return. (Add value in column-A
from Sl. No. 6 to 15)
Value excluding
Tax (in Rs.)
“A”
Value (in Rs.)
Capital goods and goods meant for sale by way of transfer
of right to use
III.
17.
IV.
18.
19.
20.
21.
Within the State
(i) Purchase / receipt value of capital goods
(ii) Purchase / receipt value of goods for sale by transfer of
right to use
From outside the state
(i) Purchase / receipt value of capital goods
(ii) Purchase / receipt value of goods for sale by transfer of
right to use
Total value of goods purchased / received including
capital goods and goods meant for sale by way of
transfer of right to use (16+17(i)+17(ii)+18(i)+18(ii))
Total amount of Input tax [05+07(B)+08(B)+09(B)]
Less (i) Non-Creditable amount of input tax in respect of despatch of goods
otherwise than by way of sales (Box 4(6) of Annexure I)
(ii) Reduction of ITC in excess of CST payable, as per clause (d) to the
proviso in sub-section (3) of Section 20 (as at serial 5 of Annexure II or
Sl. No. 8 of Annexure-II-A)
(iii) Reduction of ITC for sale value less than corresponding purchase
value as per sub-section (8-a) of Section 20 (total of column 7 of the
table in Annexure VI or column 9 of Annexure VI-A)
(iv) ITC to be reversed for other reasons (as per column 8-D of
Annexure -VII)
(v) VAT paid on goods for use in mining, generation of electricity
including captive power plant.
(vi) VAT paid on goods which are not input
22.
23.
Total reduction of ITC (21(i) + (ii) + (iii) + (iv) + (v) + (vi))
Net Input Tax (20-22)
VAT
(in Rs.)
“B”
328
24.
25.
26.*
Decrease of ITC due to receipt of credit note
[Strike out which is not applicable] [box (4)(v) of Table-II of
Annexure-V]
Increase of ITC due to receipt of debit note [box (6)(v) of Table-II of
Annexure-V]
Creditable amount of input tax in respect of purchase of capital goods
(refer sub-rule (2) of rule 11. (box 9 of Annexure-III)
27.**
Creditable amount of input tax in respect of goods, the right to use of
which has been transferred (box 5 of Annexure III-A) (see rule-13)
28.
Creditable amount of input tax on the stock held on the date of
registration/eligible date for conversion from SRIN to TIN
(Refer to Form VAT 608-A issued)
Total creditable Input Tax [(23-24)+25+26+27+28]
29.
PART-C
Sales/ despatch/purchase subject to levy of tax under section 12, during the period covered by this return
(OUTPUT)
(Works Contractors to workout TTO in Annexure – IV and show the break up TTO against Sl. 33 and 35
and total TTO at serial No.41.)
Value excluding
VAT Due
Tax
“B”
“A”
30.
Sales subject to zero-rate
(i) Sales in the course of export out of India
(ii) Sales in the course of import into India
(iii) Sales in the course of inter-state trade or commerce
(iv) Sale to a dealer under SEZ / STP / EHTP (See
explanation to section 18)
(v) Sale to a EOU (See explanation to section 18)
(vi) Total [(i)+(ii)+(iii)+(iv)+(v)]
31.
Despatch of goods to outside the state otherwise than by way
of sale - by way of Branch transfer / Consignment sales
32.
Sale of goods exempt from tax
33.
(i) Sales at 1% tax rate
(ii)Sales at 4% tax rate
(excluding sale of goods on which tax payable on MRP)
(iii)Sales at 12.5% tax rate
(excluding sale of goods on which tax payable on MRP)
(iv) Sale of goods at such other rate under section 17-A.
(v) Total
34.
Sub total [32+33(v)]
35.
Purchase/receipt of goods subject to tax on purchase price under
section 12.
36.
Sale of Schedule “C” goods (other than 1st point)
37.
Sale of goods on which tax has been paid on maximum retail
price (actual sale value) (i) at 4% tax rate.
(ii) at 12.5% tax rate
(iii) Total
* In case there is purchase of capital goods from within the state please furnish information in Annexure-III
** In case, there is a transfer of right to use of any goods for any purpose, whether or not for a specified period,
for cash, deferred payment or other valuable consideration, please furnish information in Annexure III-A
329
38.
Sale of goods on MRP(value as per MRP)
(i) at 4% tax rate.
(ii) at 12.5% tax rate
(iii) Total
39.
Sale of goods in Schedule “C”
(i) at 20% tax rate
(ii) At such other rate as prescribed.
(iii) Total
40.
Total value of sale and despatch
[Sl. No. 30(vi)(A) + 31(A) + 34(A) + 35(A) +
36(A) + 37(iii)(A)]
Taxable Turnover (TTO)
(Sl. No. 34(A)+35(A)+ 38(A))+39(iii)(A)
41.
42.
43.
44.
45.
Total output Tax
[Sl. No. 34(B)+ 35(B)+ 38(iii)(B)+ 39(iii)(B)]
Decrease of output tax due to issue of credit note
[As at Box 4(v) of Table-IV of Annexure-V]
Increase of output tax due to issue of debit note
[As at Box 6(v) of Table-IV of Annexure-V]
Output tax after adjustment of credit note and debit note
(42 – 43 +44)
46.
Net tax payable (45 - 29) (if 45 > 29)
47.
Interest payable u/s 34
48.
Total tax and interest (46+47)
49.
Excess Amount of Input Tax credit (29 - 45) (if 29 > 45)
50.
51.
ITC adjusted against CST payable during the tax period
(put the amount of CST payable in the box)
Balance ITC after adjustment of CST (47-48)
52.
Refund under Rule 65 and Rule 66
Amount of refund claimed (i) as per Rule 65
(ii) as per Rule 66
(iii) Total
53.
54.
55.
Balance ITC after refund claim (49-50)
Amount disallowed from the refund claim but allowed to be
credited to ITC as per refund sanction order, if any.
(refund sanction order, if any, passed during the tax period
to allow such ITC)
Total ITC to be carried forward (51+52)
N.B : If you have declared sale in Box 30(i)(A), 30(iv)(A) & 30(v)(A) you can claim refund of excess ITC
related to export and such other sales as referred to above and carry forward the balance ITC.
330
PART-D
56.
Sl.
No.
Details of Tax deposited
Name of Treasury, where tax
deposited or Bank on which
DD/Banker’s cheque issued /
T.D.S / check gate payment
(a)
(b)
Excess payment, if any carried
forward from the previous tax
period
Particulars of payment
(ii)
Self deposit or by Bank Draft
(iii)
TDS -
Treasury Challan No. / D.D / Banker’s Cheque /
MR No.
Type
Name of No.
Date
Amount
of
the
Instru issuing
ment
Bank /
office
(c)
(d)
(e)
(f)
(g)
or official use
only
P.C.R Date
. No.
(h)
(i)
(iv)
Payment made at the check gate
or any other payment against
money receipt
Total [(ii)+(iii)+(iv)+(v)]
(v)
(vi)
Balance payable [48-56(v)] if 48
> 56(v)
Excess
payment
remaining
unadjusted for adjustment in the
next tax period(s) [to be taken to
column [56(v)-48] if 48<56(v)
(vii)
57.
Information on use of invoices for the tax period
SALE ON RETAIL INVOICE
Month
Retail invoice issued
Total value of Sales
From Sl. No.
To Sl. No.
List showing sale of goods to registered dealers on tax invoice (attach separate sheet, if necessary)
Sl.
Tax
Goods with
Value of
Date. TIN No. of the
Vat paid
Total
purchasing
No. Invoice
description
goods
(in Rs.)
(in Rs.)
dealer
No.
(in Rs.)
(6)+(7)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
1.
2.
3.
Total
List showing purchase of goods from registered dealers within the state on tax invoice (attach separate
sheet, if necessary)
Sl.
Tax
Goods with
Value of VAT paid
Date. TIN No. of the
Total
selling dealer
No. Invoice
description
goods
(in Rs.)
(in Rs.)
No.
(in Rs.)
(6)+(7)
(1)
(2)
1.
2.
3.
Total
(3)
(4)
(5)
(6)
(7)
(8)
(i)
331
DECLARATION
I
(name)
______________________________
being
(status)
____________
_____________________ of the above business do hereby declare that the information given in this
return is true and correct to the best of my knowledge and belief.
Signature
(with designation)
Date of declaration ____/____/______
Please note the following :
(1)
This return along with payment must be presented on or before the 21st day of the month
following the tax period in Box 02.
(2)
In case the payment is made by a challan in the Bank, please enclose a copy of the same.
(3)
You will be subject to interest and penalty as per the provisions of the Orissa Value Added
Tax Act, 2004, if you –
•
fail to file the return even if it is a ‘nil’ return
•
make a late payment of tax
•
make false declaration
FOR OFFICIAL USE ONLY
Period covered under the return
Date of receipt of the return
Amount of Tax paid along with return
Mode of payment
__________________________________
__________________________________
__________________________________
__________________________________
Signature with designation
of the receiving officer.
Seal
332
ANNEXURE I
(In case of despatch of goods to outside the state otherwise than by way of sales,
Branch transfer / Consignment sales)
01.
Despatch value of stock transfer (as at sl.31 of the return)
02.
Tax-rate-wise breakup of inputs purchased on Tax Invoice and used in the transfer of
stock otherwise than by way of sales (Branch transfer or Consignment sales)
Sl.
No.
(1)
1.
2.
3.
4.
Date:
Purchase value VAT paid on
Rate of
purchase of
of input used
tax on
excluding VAT inputs on stock
inputs
transferred
(in Rs.)
purchased
(in Rs.)
(2)
(3)
(4)
Purchase
at 1% tax
rate
Purchase
at 4% tax
rate
Purchase
at 12.5%
tax rate
Creditable
input tax
(in Rs.)
(5)
NonCreditable
input tax
(in Rs.)
(4-5)
(6)
TOTAL
Signature
Seal
N.B:(1) Dealer to calculate purchase value of inputs as well as VAT paid basing on the
corresponding inputs used in the stock transferred to outside the state.
(2) The creditable amount of input tax will be (12.5% - 4% = 8.5%) of the value of
inputs purchased at 12.5% tax rate.
333
ANNEXURE-II
(In case sale of goods in course of interstate trade & commerce results in CST payable less
than the corresponding input tax on the corresponding purchase of goods, the input tax
creditable for the tax period shall be reduced.)
[See sub-rule (3) of Rule 11]
Table-I
01. Particulars of interstate sale
Sl.
Rate of Tax
No.
(a)
i.
Sale of goods @ 1%
ii.
Sale of goods @ 2%
iii. Sale of goods @ 4%
iv. Sale of goods @ 12.5%
v.
Total
Value
(in Rs.)
(b)
Tax (CST)
(in Rs.)
(c)
02.
Total CST payable as at column v(c) in the
Table-I
03.
Tax group wise proportionate purchase value of goods sold in course of interstate
trade or commerce/goods purchased* which go into the composition of the goods
manufactured for sale in course of interstate sale.
Table-II
Particulars of interstate purchase
Sl. No.
Rate of Tax
i.
ii.
iii.
iv.
(a)
Purchase of goods @ 1%
Purchase of goods @ 4%
Purchase of goods @
12.5%
Total
Value
(in Rs.)
(b)
04.
Total Input Tax Credit at iv(c) in the Table-II
05.
ITC to be reduced
[04 – 02]
VAT (ITC)
(in Rs.)
(c)
[This may be taken to Sl. No.21(ii) of Part-B]
Date ____/____/____
Signature
Seal
* Manufacturer will calculate the proportionate inputs (goods) used in the
manufacturing of goods sold in interstate trade and calculate the purchase value of
those inputs (goods) as well as the input tax.
334
ANNEXURE-II-A
(In case sale of goods in course of interstate trade & commerce results in CST payable less
than the corresponding input tax on the corresponding purchase of goods, the input tax
creditable for the tax period shall be reduced.)
[See clause (e) of sub-rule (3) of Rule 11]
[ To be furnished once only while filing the return for the tax period in which OVAT (Amendment)
Rules 2008 comes into force ]
01.
Period for which the aforesaid
information is furnished
D
From 0
D
1
-
M
0
M
6
-
Y
2
Y
0
Y
0
Y
8
To D
D
-
M
M
-
Y
Y
Y
Y
Table-I
02. Particulars of interstate sale
SL.
Rate of Tax
No.
(a)
i.
Sale of goods @ 1%
ii.
Sale of goods @ 4%
iii. Sale of goods @ 12.5%
iv.
Total
Value (in Rs.)
(b)
Tax (CST) (in Rs.)
(c)
03.
Total CST payable as at iv(c) in the Table-I
04.
Tax group wise proportionate purchase* value goods sold in course of interstate trade
or commerce/goods purchased which go into the composition of the goods
manufactured for sale in course of interstate sale.
Table-II
Particulars of interstate purchase
Sl.
No.
i.
ii.
iii.
iv.
Rate of Tax
(a)
Purchase of goods @ 1%
Purchase of goods @ 4%
Purchase of goods @ 12.5%
Total
Value (in Rs.)
(b)
05.
Total Input Tax Credit as at iv(c) in the Table-II
06.
Non creditable input-tax to be reduced
VAT (ITC) (in Rs.)
(c)
[05 – 03]
07.
ITC already reduced while filing returns
for the aforesaid period
08.
Balance to be reduced [to be taken to Sl. No. 21(ii)]
Date ____/____/____
Signature
Seal
N.B :
*
in case of dealers who have already reduced ITC on account of CST payable less than the
corresponding ITC, shall deduct the amount already reduced at column 07 and the balance if any
at column 8 to be reduced in the present return.
335
Annexure III
( For of claim of input tax credit on capital goods)
Table-I
Particulars of purchase of capital goods
Purchase of Capital goods ( within the
state )
Tax rate wise
( in Rs)
01. 4% tax rate
VAT Paid
“B”
Purchase price of
Capital goods
excluding VAT
“A”
02. 12.5% tax rate
03. Total
Table-II
Particulars of purchase of capital goods not eligible for input tax as per Schedule-D
Purchase of Capital goods ( within the
state )
Tax rate wise
( in Rs)
04. 4% tax rate
05. 12.5% tax rate
Purchase price of
Capital goods
excluding VAT
“A”
VAT Paid
“B”
06. Total
07.
Total creditable input tax
[03 (B) – 06 (B)]
08.
Input Tax Credit on Capital goods brought forward from
previous tax period.
09.
Total Creditable Input Tax
[Box 07 + Box 8]
Date _____/_______/______________
Signature
Seal
* The unadjusted balance ITC as per the provisions existing before amendment of Rule
11 shall be adjusted in the tax period in which OVAT (Amendment) Rules 2009 comes
into force.
336
ANNEXURE III-A
(Calculation of creditable input tax on goods purchased for sale by way of transfer of right to use
for the tax period for which the return is filed)
[see Rule-13]
01.
Name and address of the Dealer (s) / Institution (s) to whom the right to use has been
transferred and the material conditions of transfer.
Table-I
Sl.
No
.
Name &
Address with
TIN
(1)
(2)
Agreeme Period for Considerati
on value
which
nt No. &
(in Rs.)
transferre
date
d
(3)
(4)
(5)
Consideration
value for the
tax period
(in Rs.)
(6)
Output tax
due for the
tax period
(in Rs.)
(7)
i.
ii.
iii.
02.
Purchase price, of goods, the right to use of which is transferred and VAT paid thereon,
Table-II
Sl.
No.
Rate of tax
i.
Goods at 4% tax rate
ii.
Goods at 12.5% tax rate
iii.
Total (Creditable Input Tax)
Purchase price
excluding VAT
(in Rs.)
“A”
03.
Creditable Input Tax [ Box (iii) (B) ] in the Table-II
04.*
Add unadjusted balance of input tax, if any from earlier tax
period(s)
05.
Total Creditable Input Tax
Date _____/_______/______________
Signature
Seal
VAT Paid
(in Rs.)
“B”
337
ANNEXURE-IV
Taxable turnover of Works Contractor
(See Rule 6)
TIN
D
D
M
M
Y
Y
Y
Period From
SL.
No.
(a)
D
D
M
M
Y
Y
Y
Y
To
Nature of works as per
Appendix to the Rule
(b)
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
Y
Total
Gross
Payment
Received
(c)
Deductions
On
Others
account
of labour
and
service
charge
(d)
(e)
TTO*
(f)
Remarks
(g)
338
ANNEXURE V
Adjustment to ITC and output tax arising from issue and receipt of credit notes and
debit notes.
TABLE-I
01.
SL.
No.
(1)
Details of credit Note / Debit Note received
Credit note
number and
date
(2)
Value
(in Rs.)
(3)
Tax
compone
nt
(in Rs.)
(4)
Debit note
number and
date
(in Rs.)
(5)
Value
(in Rs.)
(6)
Tax
compone
nt
(in Rs.)
(7)
1.
2.
3.
4.
TABLE-II
02.
SL. No.
Effects of credit note / debit note received on the ITC
Rate of
tax
(1)
i.
(2)
1%
ii.
4%
iii.
12.5%
iv.
20%
v.
Total
Total
value of
credit
note
received
(in Rs.)
(3)
Total tax effect of
credit notes received
(in Rs.)
(4)
Total
value of
debit note
received
(in Rs.)
(5)
Total tax
effect of
Debit
notes
received
(in Rs.)
(6)
339
TABLE-III
03.
Details of credit Note / Debit Note issued
SL.
No.
Credit note
number and
date
(1)
(2)
Value
(in Rs.)
(3)
Tax
compone
nt
(in Rs.)
(4)
Debit note
number and
date
(in Rs.)
(5)
Value
(in Rs.)
(6)
Tax
compone
nt
(in Rs.)
(7)
1.
2.
3.
4.
TABLE-IV
04.
SL
.
No
.
(1)
i.
Effects of credit note / debit note issued on output tax
Total tax
Rate of
Total
Total tax
Total
effect of
tax
value of
effect of
value of
Debit
credit
credit
debit
notes
note
notes
notes
issued
issued
issued
issued
(in Rs.)
(in Rs.)
(in Rs.)
(in Rs.)
(2)
(3)
(4)
(5)
(6)
1%
ii.
4%
iii.
12.5%
iv.
20%
v.
Total
Date _____/_______/______________
Signature
Seal
* Input tax required to be increased or decreased as a result of receipt of credit note and
debit note as worked out at box 7(v) or 8(v) in Table-II shall be taken to Part-B of the
return for adjustment at Sl. No. 24 .
** Output tax required to be increased or decreased as a result of issue of credit note and
debit note as worked out at column 7(v) or 8(v) in Table-IV shall be taken to Part-C of
the return for adjustment at Sl. No. 43.
340
ANNEXURE-VI
Reduction of ITC where sale price is less than purchase price
[Sub-rule (5) and (6) of Rule 14]
To be furnished by the dealers who sell goods at a price less than the
purchase price.
01. Details of input tax and output tax
Sl.No
Name
of Purchas
the goods e Value
excludin
g tax
(1)
(a)
(b)
(c)
(d)
(e)
Date :__
(2)
(3)
Tax
paid on
purcha
se
Sale
Value
excludi
ng tax
(4)
(5)
Rema
Tax on Excess
sale
input tax rk
over
output
tax
{(4)-(6)}*
(6)
(7)
(8)
Total
/
/
Signature
Seal
* Total of column 7(e) is equal to (4)(e) – (6)(e)
341
ANNEXURE-VI-A
Reduction of ITC where sale price is less than purchase price
To be furnished by the dealers who sell goods at a price less than the
purchase price.
* To be furnished once only in the return filed for the tax period in which
OVAT (Amendment) Rules 2009 comes into force
* Attach separate sheet if
necessary
From
01. Period for which the aforesaid
information is furnished.
To
D
0
D
1
D
D
-
M
0
M
6
M
M
-
-
Y
2
Y
0
Y
0
Y
8
Y
Y
Y
Y
-
02. Details of input tax and output tax
Sl.No
Name of the goods
(1)
(2)
Purchase Value
excluding tax
(3)
Tax paid on
purchase
(4)
Sale Value
excluding tax
(5)
i.
ii.
iii.
iv.
Total
v.
Excess input tax
over output tax {(4)(6)}
(7)*
Date :__
/
Deduct tax already
reversed
Balanced to be
reversed
Remark
(8)
(9)**
(10)
/
Signature
Seal
* Total of 7(v) = 4(v) - 6(v)
** Total of 9(v) = 7(v) – 8(v) [to be taken to Sl. No. 21(iii)]
Tax on
sale
(6)
342
Annexure-VII
(Reversal of ITC already availed in respect of purchase of goods for violation
of purchase condition subsequently)
Conditions for reversal of ITC and amount to be reversed
Sl.
No.
Conditions / Situations
(A)
1.
(B)
Goods purchased for any of the purpose specified
under sub-section (3) of Section 20 of the Act but are
subsequently used otherwise,
Goods purchased are lost due to theft, damage or for
any other reason
Goods purchased but remained unsold at the time of
closure of business
Goods purchased but remain unutilized or unsold on
the date on which the exercise of option for
composition of tax under this Act, is allowed
Goods purchased but remain unutilized or unsold on
the date on which the liability of the dealer to pay tax
under section 11 is changed to section 16
Goods purchased are utilized in manufacture of goods
exempted from tax
Goods purchased are exempted from levy of tax
subsequently**
Total
2.
3.
4.
5.
6.
7.
8.
Value of
goods
purchased
(in Rs.) *
(C)
Date ____/____/____
VAT
paid
(in Rs.)
(D)
Signature
Seal
* For furnishing information under column C, the dealer is to calculate
the value of inputs of the corresponding items from the relevant tax
invoice on which the goods were purchased.
** The total at 8(D) will be taken to Sl. No. 21(iv) of Part-B”.
72. In the said rules, Form VAT-203 shall be omitted.
73.
343
73.
In the said rules, for Form VAT-204, the following Form shall be substituted, namely:FORM VAT-204
“NOTICE TO UNREGISTERED DEALERS TO FILE RETURN
(VAT / TURNOVER TAX)
[Refer sub-rule (1) of rule 36]
01. Office address
D D
M M
-
Y Y Y Y
-
02. Name and address of the dealer
I have reason to believe on the basis of records available in this office that your
turnover of sales or the turnover of purchases, as the case may be, is likely to exceed/ has
exceeded the taxable limit by _____________________.
Now, you have a statutory obligation to get yourself registered under the Orissa Value
Added Tax Act, 2004, and file return as provided in the said Act and rules made there-under.
You are, therefore, directed to file return in Form VAT- 204-A enclosed.
Please note that your returns should cover the following tax periods commencing
from the date________________.
(i)__________________to ____________________
(ii) _________________to ____________________
(iii) _________________to ____________________
You must complete the return forms for the above mentioned tax period(s) or part
thereof and submit the same to this office within fourteen days of the receipt of this notice.
If you consider that you have no obligation to file return, you should respond to this
office in writing specifying therein the reasons for which you consider that you are not
required to be registered and file return.
Seal
Place _____________
Date _____________
(REGISTERING AUTHORITY)
ASSISTANT COMMISSIONER OF SALES TAX /
SALES TAX OFFICER,
______________CIRCLE”.
344
74. In the said rules, after Form VAT-204, the following Form shall be inserted, namely:-
FORM VAT – 204A
RETURN FOR UNREGISTERED DEALERS
[See Sub-Rule (1) of Rule 36]
01.
02.
Period covered by this return
D D
M
M
From
Y
Y
Y
Y
D
D
M
M
Y
Y
Y
To
Name and
Style of the
business
Address
PIN
03.
FAX
PHONE
If you have made no purchase and sale, mark this box " X "
PART-A
Particulars of purchases
Price/ Value
excluding Tax
"A"
04.
05.
06.
07.
08.
09.
10.
11.
Tax paid under
OVAT Act
"B"
Purchase at 1% tax rate
Purchase at 4% tax rate
Purchase at 12.5% tax rate
Purchase of exempt goods
Purchase of schedule C goods
Any other purchase not specified above
Purchase / receipt from outside the state
Total value of the goods purchased / received
PART-B
Particulars of Sales
Value of the goods sold
12.
13.
14.
15.
16.
17.
Sale of goods as specified in Schedule B to the Act
Sale turnover of works contractors
Sale of out still liquor
Sale of exempt goods
Sale of Schedule C goods
Total sale (sum of box 12 to 17)
Y
345
DECLARATION
I (name) ______________________________ being (status) ____________
_____________________ of the above business do hereby declare that the information
given in this return is true and correct to the best of my knowledge and belief.
Signature
(With designation)
Seal
Date of declaration ____/____/______
FOR OFFICIAL USE ONLY
Period covered under the return
Date of receipt of the return
Amount of Tax paid
Mode of payment
___________________________________
___________________________________
___________________________________
___________________________________
Signature with designation
of the receiving officer.
Seal
75.
”.
346
75.
In the said rules, for Form VAT-205, the following Form shall be substituted, namely:FORM VAT-205
“SHOW CAUSE NOTICE FOR FAILURE TO FILE RETURN AND MAKE
PAYMENT OF TAX, INTEREST DUE AS PER THE RETURN
[See clause(a) of Sub-rule (1) of rule 39)
01. Office address
D D
M M
-
Y Y Y Y
-
02 TIN
SRIN
03. Name and address of the dealer
Indicate; mark which ever is applicable
04.
This office records reveal that you have failed to
(i)
pay the amount of tax
due relating to the return for the tax period __________to
___________, or revised return for the Tax period ____________to _________ :or
(ii) deposit the tax due in the return / revised for the tax period __________to ______ on or before
the due date and the period of delay is ___ months and ___days: or
(iii) file the return for the tax period ____to ____ :or
(iv) file the return for the tax period ____to ____ within the due date i.e._______and the period of
delay is ___days.
05.
You are now directed to show cause as to why interest under sub-section(1) and/or penalty as
provided under Sub-section(2) and/or Sub-section(3) of Section 34 of the Orissa Value Added Tax
Act, 2004 , shall not be levied on you for such default.
06.
Your explanation must reach this office within fourteen days from the date of service of this
notice, failing which interest and/or penalty as provided under the Act shall be imposed without
any further reference to you.
Office seal
Place _________________
Date _________________
ASSISTANT COMMISSIONER OF SALES TAX/
SALES TAX OFFICER,
_________________CIRCLE”.
347
76. In the said rules, for Form VAT-206, the following Form shall be substituted, namely:FORM VAT-206
“ORDER IMPOSING PENALTY FOR OR LATE FILING OF RETURN
[See clause (b) of sub-rule (1) of rule 39]
01. Office address
D D
M M
-
Y Y Y Y
-
02 TIN
SRIN
03. Name and address of the dealer
Despite issue and service of notice of show-cause notice issued vide letter no………..
dt…………. in Form VAT 205, you have failed to submit any explanation / submitted
explanation which is not satisfactory for the following reasons:
1.
2.
3.
4.
Therefore interest / penalty is imposed as under.
04. (a) The tax due on the return for the tax period (s) from ________to ________ is
Rs.___________ which was not paid / paid on date____________ against due date (s)
of__________. You have failed to show cause / shown cause which is not found to be
satisfactory for which interest is levied as provided under sub-section (1) of Section
34 of the Act as under :
(i) amount the tax due ___________
(ii) due date of payment __________
(iii) date of payment _____________
(iv) period of delay _________months ___________days
(v) interest @ 1% on Rs________ for ________months _______days is
Rs__________ and;
348
(b) in addition to interest, penalty under sub-section(2) and/or under subsection (3) of section 34 is levied as calculated under ;
(i) amount of tax payable ________
(ii) due date of payment __________
(iii) actual date of payment________
(iv) period of delay________ months and _______ days
(v) amount of interest payable__________
(vi) total amount of tax and interest payable _________
(vii) penalty @2% on Rs__________ is Rs _________
(c) (i) due date of filing return _________
(ii) date of filing return / date of order
(iii) period of delay _______days
(iv) penalty @ Rs 100 per day for ______days
(v) subject to a maximum of Rs 10000/- Rs______________
(d) total interest and penalty
interest under section 34(1) Rs________
Penalty under section 34(2) Rs________
Penalty under section 34(3) Rs________
Total …………
This amount of Rs.____________ (Rupees______________)
towards interest and penalty shall be paid within thirty days from
the date of receipt of this order and the proof of payment thereof
produced before the concerned Assistant Commissioner or Sales
Tax Officer within seven days of the date of payment.
Office seal
Assistant Commissioner of Sales Tax/
Sales Tax Officer”.
Place ____________________
Date ______/______/________
349
77. In the said rules, for Form VAT-207, the following Form shall be substituted, namely:FORM VAT- 207
“SHOW CAUSE NOTICE FOR FAILURE TO FILE RETURN BY AN
UNREGISTERED DEALER / FURNISH PROOF OF PAYMENT OF TAX
ADMITTED IN RETURN FURNISHED.
[See sub-rule(2)of Rule 36]
01. Office address
D D
M
-
M
Y
Y
Y
-
02. Name and address of the dealer
(Please strikeout whichever is not applicable)
03.
Being an unregistered dealer, you were directed in Form VAT-204 to file
return in Form VAT-204-A for the tax period (s) commencing from
_______________ to __________________, which you have failed to furnish within
the due date.
Or
Having furnished the return in Form VAT-204-A for the tax period
commencing from _________ to ________ on dt._________________ you have
failed to furnish proof of payment of the tax as admitted in such return within the due
date.
04.
You are now directed to show cause why penalty as provided under sub
section (3) of section 34 of the Orissa Value added Tax Act, 2004, shall not be
imposed on you for such default.
05.
Your explanation must reach this office within fourteen days of the receipt of
the date of service of this notice, failing which, penalty as provided under the said
Act, shall be imposed without any further reference to you.
Office seal
Place _______________
Date ________________
ASSISTANT COMMISSIONER OF SALES TAX /
SALES TAX OFFICER,
________________CIRCLE”.
Y
350
78. In the said rules, for Form VAT-208, the following Form shall be substituted, namely:FORM VAT- 208
“ORDER IMPOSING PENALTY UNDER SUB-SECTION (3) OF SECTION 34 IN
CASE OF UNREGISTERED DEALER
[See sub-rule(3) of Rule 36]
01. Office address
D D
M
-
M
Y
Y
Y
-
02. Name and address of the dealer
(Please strikeout whichever is not applicable).
03. Despite issue and service of notice in VAT Form 207, the return for the tax
period (s) commencing from _________________ to __________ due on
______________ was not received in this office until dt.______________.
Or
The proof of payment of tax in full or part in accordance with return in respect of
the tax period(s) commencing from _______ to ___________ was not produced
until dt._______________, and you failed to adduce satisfactory cause / no
cause for such failure to file return / producing proof of payment of the tax
admitted to be payable in the return filed. Penalty is therefore levied under sub
section (3) of section 34 of the Act as calculated hereunder.
04.
Calculation of penalty
(i) Due date of filing return as per notice dt._______________
(ii) Date of assessment / date of filing return dt.______________
(iii) Period of delay _____________ days
(iv) (Strikeout whichever is not applicable)
Penalty due @ Rs. 100/- for each day of default determined at Rs.
__________ (Rupees.__________________________________),
or
Penalty of Rs.10, 000/- (Rupees Ten Thousand)
Penalty of Rs.________________ is imposed under sub-section (3) of
section 34 which shall be paid within thirty days from the date of receipt of
this order and the proof of payment thereof produced before the
concerned Assistant Commissioner of Sales Tax or Sales Tax Officer
within seven days of the date of payment.
Office seal
ASSISTANT COMMISSIONER OF SALES TAX/
SALES TAX OFFICER
______________ Circle”.
Y
351
79. In the said rules, for Form VAT-209, the following Form shall be substituted, namely:FORM VAT- 209
“NOTICE FOR LESS PAYMENT OF TAX
[Refer Sub-rule (2) of rule 40)
01. Office address
D D
M
-
M
Y
Y
Y
-
02. TIN
SRIN
03. Name and address of the dealer
04.
You are found to have filed the return for the tax period from
__________ to __________ on Dt.____________.
05.
Scrutiny of the return for the aforesaid tax period reveals the following:(a) You have admitted net tax payable of Rs._______________
(Rupees__________________________)
(b) As against the above, you have paid Rs.___________
(Rupees__________________________)
(c) The balance amount of Rs._______________
(Rupees__________________________) has not been paid.
06.
You are therefore, directed to pay the balance amount of
Rs.______________ (Rupees_______________________) as in col.5
(c), by dt.______________and furnish proof of payment thereof.
SALES TAX OFFICER/
ASSISTANT COMMISSIONER OF SALES TAX,
Place _________________
Date _____/_____/______
_____________CIRCLE”.
Y
352
80. In the said rules, for Form VAT-301, the following Form shall be substituted, namely:FORM VAT-301
“NOTICE FOR AUDIT VISIT
[Refer Sub-rule (2) of rule 44]
01. Office address
D D
M M
-
Y Y Y Y
-
02 TIN/SRIN
03. Name and address of the dealer
04.
To
Sri
Status
Business
Address
____________________________________
____________________________________
____________________________________
____________________________________
____________________________________
Phone No.
Reference
Please take note that the officers from the Audit Unit of ______________ Circle/Range
will visit your place of business/godown to conduct tax audit on dt.___________at
______A.M./P.M for the period from ___________ to ___________.
You are, therefore, instructed to keep all your books of account including registers and
records relating or incidental to your business and produce the same to the audit team, as and
when required. More particularly the following books of accounts may be kept in readiness for
production before the Audit Team:1.
3.
5.
2.
4.
6.
You are further instructed to render all assistance to the audit team, as may be required
for conduct of audit including allowing them to inspect your additional place(s) of business,
branch or godown, take physical stock of goods at hand and allowing access to the electronic
records maintained in respect of the business, if any.
HEAD OF AUDIT UNIT”.
Office seal
Place ___________
Date ___________
353
81. In the said rules, for Form VAT-302, the following Form shall be substituted, namely:FORM VAT-302
“NOTICE FOR PRODUCTION OF DOCUMENTS
[Refer sub-rule (2) of rule 45]
D D
01. Office address
M M
-
Y Y Y Y
-
02 TIN
SRIN
03. Name and address of the dealer
04.
You were visited on __________________ following a notice dated _____________.
On that visit, you failed to produce the following records and documents.
(i)
(ii)
(iii)
(iv)
___________________________
___________________________
___________________________
___________________________
You are now required to produce these documents at this office, address as above, on _____________
You are reminded that as per the provisions of sub-section (13) of Section 73 of Orissa Value Added
Tax Act, 2004, any person who fails to produce books of account and documents as required by audit or prevents
in any manner in the conduct of audit is liable to be imposed with a penalty of Rs.25,000/-.
HEAD OF AUDIT UNIT”.
Office seal
Place ____________
Date ____________
354
82. In the said rules, for Form VAT-303, the following Form shall be substituted, namely:FORM VAT-303
“AUDIT VISIT REPORT
[Refer sub-rule (3) of rule 45]
01. Office address
02
TIN
03. Name and address of the dealer
04. Period of audit
From____/____/_____ to ____/____/_____
05. Person(s)contacted in course of visit
06. Statement, if any, recorded in course of
visit and if so, the name and status of
such persons with reference to the
business, from whom statement has
been recorded.
07. Summary of records and accounts
verified and signed indicating the date
up to which, the same has been
maintained
08. Summary of physical stock of goods
taken and discrepancy, if any, noted
when examined with reference to the
book balance.
Records
(i)
(ii)
(iii)
(iv)
(v)
(i)
(ii)
(iii)
(iv)
(v)
Accounts
Date upto
which
maintained
355
09.
Sample, if any, taken for further investigation
and if so, the description of the goods, the
sample of which was obtained and the person in
whose custody, it is lodged
10.
Physical verification of cash, if any, undertaken
and the result of such verification
11.
Details of control checks carried out and the
result of such checks [Note the tax period(s) to
which such check relates]
12.
Summary of basic checks carried out and
comments on such checks
(i)
VAT registration certificate
(ii)
VAT return files and
corresponding records
(iii)
13.
VAT payment record
Advisory checks undertaken, if any and the
points covered under such check.
14.
Audit checks in relation to the results of control
checks and the findings of such checks.
15.
Summary of audit visit report indicating the
specific discrepancies detected and evidence
thereof including the explanation, if any,
furnished against such discrepancies and
statement recorded by way of explanation to
such discrepancies.
(Enclose the extract of records, documents,
statements etc. duly obtained in support of
discrepancies detected)
356
16.
Post visit action recommendation :
17.
General observations on the business activities
of the dealer
(i)
(ii)
(iii)
(iv)
Seal
Place_________________
Level of taxable
sales
Revenue
compliance
Complexity of
accounts
Sensitive
commodities
being dealt in.
Signature
SALES TAX OFFICER
(Head of the audit team)
designation
…………………………………………………………………………………………
FOR OFFICIAL USE
Check for Senior Officers
Report reviewed_______________________________ Approved / Amended
Seal
Signature
Place________________
Dated the _________________
Head of Audit Unit
Designation
Forwarded to the Sales Tax Officer/Assistant Commissioner of Sales
Tax/ Additional Commissioner of Sales Tax __________________________.
Signature
( Head of the Audit Unit )”.
357
83. In the said rules, for Form VAT-304, the following From shall be substituted, namely:FORM VAT-304
“NOTICE OF DEMAND OF TAX ON PROVISIONAL ASSESSMENT
[Refer sub-rule (2) of rule 47]
D D
01. Office Address
M M
Y Y Y Y
02. TIN
SRIN
03. Name and address of the dealer:
There is no record of the receipt in this office of the return for the tax period from -------------- to --------------------- due by ---------------.
You are, therefore, provisionally assessed the tax payable by you for this period at
Rs.-------------- (Rupees -----------------------------------), which is payable by you to this office.
The tax assessed shall be paid, within thirty days from the date of receipt of this notice
of demand, and proof of payment thereof be produced within seven days from the date of
payment.
If you file the overdue return for the above mentioned tax period and pay the tax
declared in the return along with the interest due on the unpaid amount, before the due date
for payment of the tax assessed provisionally and, produce proof of payment thereof, within
three days of such payment, the provisional assessment made shall stand revoked and w ill be
withdrawn.
If you have filed the return along with tax declared thereon, please intimate this office,
the date of payment and payment details without any delay.
Failure to make payment of the tax assessed provisionally will result in collection
measures being taken as per the provisions of Orissa Value Added Tax Act, 2004.
PLEASE NOTE : DO NOT ADJUST ANY FUTURE RETURN TO ACCOUNT THE TAX
SHOWN AS PROVISIONALLY ASSESSED IN THIS ORDER OF
ASSESSMENT.
Office seal
Place ________________
Date ________________
Joint Commissioner / Deputy Commissioner of Sales Tax
Assistant Commissioner of Sales Tax /
Sales Tax Officer,
-------------------- Circle,
------------------- Range
------------------ LTU”.
358
84. In the said rules, for Form VAT-305, the following Form shall be substituted, namely:FORM VAT-305
“INTIMATION OF ARITHMETICAL MISTAKE IN THE RETURN
[Refer sub-rule (2) and sub-rule (4) of rule 48]
D D
01. Office Address:
M M
Y Y Y Y
02. TIN
SRIN
03. Name and address of the dealer:
(Please mark “√”, whichever is applicable)
04.
Scrutiny of the return filed for the tax period from -------------- to ----------- reveals
the following arithmetical mistakes apparent on the face of such return.
(i) _______________________________
(ii) _______________________________
(iii) _______________________________
Please confirm the mistakes, as pointed out above and indicate the correct position.
The mistakes as pointed out above are reconciled as under:
(i)
(ii)
(iii)
05.
06.
07.
Please confirm whether the reconciliation made is correct or otherwise. If you do not
agree with the reconciliation,
Please indicate the correct position along with reasons for occurrence of such
mistake(s), within seven days from the date of receipt of this notice.
Or
The mistakes as pointed above could not be reconciled in this office.
You are instructed to reconcile such mistakes and file return after necessary
rectification and reconciliation of the mistakes within fifteen days from the date of
receipt of this intimation.
ASSESSING AUTHORITY”.
Office seal
Place : ________________
Date : ____/____/_______
359
85. In the said rules, for Form VAT-306, the following Form shall be substituted, namely:FORM VAT-306
“NOTICE FOR ASSESSMENT OF TAX AS A RESULT OF AUDIT
[Refer sub-rule (1) of rule 49]
D
01. Office Address :
02.
D
M
M
Y
Y
Y
Y
TIN
SRIN
03. Name and address of the dealer:
04.
Tax audit of your business was under taken by the officers of the Audit unit of this office on ----------or during the period commencing from ----------- to -------------Examination of the records, documents,
stock in trade and other relevant information pertaining to your business for tax period(s) from -------------- to -------------- reveals that you have not declared the correct amount of tax due for the aforesaid
period in the returns filed.
05.
A copy of the Audit visit report is enclosed herewith for your reference.
06.
You are, therefore required to appear in person or through your authorized agent at my office on --------------- at --------------- A.M/P.M and produce or cause to be produced the accounts and documents
relating to or incidental to your business as specified below for the period mentioned above in order to
enable me to satisfy whether the return filed by you for the said period is correct and complete.
07.
In the event of your failure to comply with all the terms of this notice, I shall proceed to assess you
under Section 42 of the Orissa Value Added Tax Act, 2004 to the best of my judgment.
(Mark “√”, whichever applicable)
(a) Books of account maintained under the provisions of Orissa Value added Tax Act, 2004 ;
(b) Records and documents required to be maintained under the said Act and rules made thereunder
claiming exemption/concession of input tax, output tax and input tax credit;
(c) Documents and evidence in support of the returns filed for tax periods under reference;
(d) Accounts and documents relating to the financial transactions of the business
including Bank Pass Book or Bank Statement;
(e) Such other documents as may be specifically required for the assessment (to be
specified)
(i)
(ii)
(iii)
Office seal
Place : _______________
Date : ____/____/______
ASSESSING AUTHORITY
_______________ CIRCLE
_______________LTU”.
360
86. In the said rules, for Form VAT-307, the following Form shall be substituted, namely:-
FORM VAT-307
“NOTICE FOR ASSESSMENT OF TAX ON ESCAPED TURNOVER
[ Refer sub-rule (1) of rule 50 ]
D
01. Office Address :
D
M
02
M
Y
Y
Y
Y
-
TIN
SRIN
03. Name and address of the dealer:
You have been assessed under section 39 / section 40 / Section 42 / Section 44 of the Orissa Value
Added Tax Act, 2004 , for the tax period (s) -----------------to --------- on ----------------------------.
Now, it appears to me that the whole /part of the turnover of sales/purchases for the
aforementioned tax period (s) has –
(strike out whichever is not applicable]
(a) escaped assessment.
(b) been under assessed
(c) been assessed at a rate lower than the rate of tax at which it is assessable.
Or
You have been allowed(a) wrongly deduction from the turnover;
(b) input tax credit to which you are not eligible
You are, therefore, required to appear in person or through your authorized agent at my office at ------------ on --------------------------- at A.M/P/M and produce or cause to be produced accounts and documents
relating to your business as specified below in order to enable me to satisfy that the return for the aforesaid tax
period(s) is correct and complete.
361
You are also directed to show cause as to why in addition to the amount of tax that may
be assessed on you, a penalty equal to twice the amount of tax assessed shall not be
imposed on you under sub section (2) of Section 43 of the Orissa Value Added Tax Act,
2004.
In the event of your failure to comply with all the terms of this notice, I shall
proceed to assess you under Section 43 of the said Act, to the best of my judgment,
without any further reference to you.
Particulars of Accounts and documents required
1.
2.
3.
4.
5.
Seal
Place :-----------------Date:--------------------
ASSESSING AUTHORITY”.
362
87. In the said rules, for Form VAT-309, the following Form shall be substituted, namely:FORM VAT-309
“NOTICE CALLING FOR RETURN FROM A CASUAL DEALER
[Refer sub-rule (1) of rule 52]
02. Office Address:
----------------------------------------------------------------------------------------------------------------------------------------
D D
M M
-
Y Y Y Y
-
03. Name and address of the dealer:
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------It appears to me that you, being a casual dealer, are liable to pay tax under the Orissa
Value Added Tax Act, 2004. You are hereby required to furnish a return in Form VAT 311-A
enclosed for the period from ---------------------- to ----------------------, immediately on receipt
of this notice.
In the event of your failure to comply with the terms of this notice, I shall proceed to
assess you provisionally under rule 52 of the Orissa Value Added Tax Rules, 2005.
Seal
Place: ____________
Assistant Commissioner of Sales Tax /
Sales Tax Officer
Date: _____________
______________ Circle /
_____________ Assessment Unit
Officer or Officer-in-charge of
______________ Check post”.
363
88. In the said rules, for Form VAT-311-A, the following Form shall be substituted, namely:FORM VAT-311-A
“RETURN OF TOTAL TURNOVER OF CASUAL DEALER
[See sub-rule (1) of Rule 52]
01.
To
SALES TAX OFFICER/OFFICER IN
CHARGE OF ___________________
CHECK GATE, _________________
_______________________________
_______________________________
02.
D D
M M
-
Y Y Y Y
-
Period covered by the return
D D
From
M M
-
Y Y Y Y
-
D D
M M
Y Y Y Y
-
To
-
03. NAME AND ADDRESS OF THE ENTERPRISE / DEALER
PERMANENT ADDRESS
PRESENT ADDRESS
04.
Date of commencement of business
D D
M M
-
05.
Date of closure of business
D D
M M
-
06. Period for which the business
continued.
07.
Y Y Y Y
Y Y Y Y
DAYS
(In words)
I ___________________son/daughter/wife of _________________, on behalf of the
dealer Sri _______________of ________________ carrying on business under the
name and style of ___________ furnish herewith the statement of estimated turnover
of sales of the said business during the period commencing from _______ and ending
on ______at _________.
364
08. STATEMENT OF ESTIMATED TURNOVER OF SALES OF THE BUSINESS:
(Use separate sheet, if the space provided is found inadequate)
Description of
goods subject
to tax at the
rate of
1
1%
4%
12.5%
20%
Quantity
Value
Estimated
turnover of
sales
2
3
4
Estimated
Tax
Tax due provisionally
on the
paid
turnover
5
6
Balance
payable
7
09. I further furnish the following particulars in respect of the business:
(a) Status and relationship of the person with
the business, who signs the return
Status
Relationship
(b) Name and address of the Principal place of
business
(c) Name and address of the other place(s) of
business
10.
DECLARATION
I ____________________________________do hereby declare that the information
furnished in the above statement is true and correct to the best of my knowledge and belief.
Place___________________________
Date_____________________________
Signature
Status/Relationship to the business”.
365
89. In the said rules, for Form VAT-312, the following Form shall be substituted, namely:“ORDER OF ASSESSMENT
FORM VAT-312
[ Refer rule 53]
D D
01. OFFICE ADDRESS
02
M M
Y Y Y Y
TIN
SRIN
03. NAME AND ADDRESS OF THE DEALER
04. TAX PERIOD (S) / PERIOD COVERED UNDER THIS ORDER
FROM
D D
FROM
D D
M M
-
-
M M
-
Y Y Y Y TO D D
M M
-
Y Y Y Y TO D D
-
Y Y Y Y
-
M M
-
Y Y Y Y
-
05. ASSESSMENT UNDER SECTION 41/42/43/44/45/46 OF THE ORISSA VALUE
ADDED TAX ACT, 2004.
(Score out whichever is not applicable)
06. TAX DECLARED / REFUND CLAIMED
Rs
P
07. TAX PAID
Rs
P
08. TAX ASSESSED
Rs
P
09. TAX / REFUND FOUND TO BE DUE
Rs
P
10. TAX OVER DECLARED / UNDER DECLARED
( Due to the dealer )
( Due to the State )
(Score out whichever is not applicable)
Rs
P
366
11. INTEREST LEVIED U/S
Rs
P
12. PENALTY IMPOSED U/S
13. TOTAL AMOUNT OF INTEREST AND
PENANLTY DUE TO BE PAID
14. TOTAL AMOUNT OF TAX/INTEREST/PENALTY
NOW DUE TO BE PAID.
Rs
P
ORDER
Office Seal
Signature
(
)
ASSESSING AUTHORITY”.
367
90. In the said rules, for Form VAT-313, the following Form shall be substituted, namely:“NOTICE OF DEMAND
FORM VAT-313
[ Refer sub-rule (1) of rule 54]
01. Office Address
02
TIN/SRIN
03. Name and address of the dealer
04.
Please take notice that a sum of Rs._____________(Rupees________________) has
been determined as dues payable by you for the tax period(s) from _____________ to
________________ under the Orissa Value Added Tax Act, 2004, as per details given
below.
Rs.
P
Tax due as per order dt._______________________
Penalty under Section 52(1) as per order dt._______________
Penalty under Section 42(4)/43(2)/44(1) as per order dt._____
Penalty under Section _________ as per order dt.__________
Interest under Section __________as per order dt._________
Any other amount due as per order dt._______________
Total:05.
You are required to pay this amount of Rs._______(Rupees_________________) into
Government Treasury at _____________ within thirty days from the date of receipt by
you of this notice and produce the receipt in proof of payment in this office, within
seven days from the date of payment failing which, the said sum will be recoverable
from you as an arrears of public demand, or in accordance with the provisions contained
in the schedule to the Act.
368
06.
In case, you fail to pay the amount as aforesaid and produce evidence of such
payment within the due date, a penalty at the rate of 2% per month on the unpaid
amount of tax, interest, penalty or any other due under the Act will be imposed under
Sub-section (5) of Section 50 and shall be liable to pay interest payable under Subsection (6) of Section 50.
07.
If you are dissatisfied with my order, of assessment / order imposing penalty
and / or interest you may prefer appeal before the Joint Commissioner / Deputy
Commissioner of Sales Tax of ______ Range or Additional Commissioner of
Sales Tax as the case may be within 30 days from the date of receipt of this
order by you.
Signature
Dated the ____________________
Seal
(
)
ASSESSING AUTHORITY”.
* In case of casual/un-registered dealer, the column 02 will not be filled up.
369
91. In the said rules, for Form VAT-314, the following Form shall be substituted, namely:FORM VAT-314
“NOTICE OF DEMAND IMPOSING PENALTY FOR FAILURE TO MAKE
PAYMENT OF THE UNPAID AMOUNT OF TAX, INTEREST, PENALTY
[ Refer sub-rule(2) of rule 54]
D D
01. Office Address
M M
-
02
Y Y Y Y
-
TIN/SRIN
03. Name and address of the dealer
04. You were served with a notice for payment of tax due on assessment, penalty levied , and /
or interest charged, issued in this office letter No.__________ dt.__________. The said
notice was served on you on ___________.
05. This office records indicate that you have failed to make payment of the sum of
Rs.___________(Rupees____________________________) covered under the aforesaid
notice within the due date.
06. Thus, there has been a delay of __________months in making a payment and,
therefore, a penalty @2% of the unpaid amount of Rs.___________ is now imposed under
sub-section (5) of Section 50 of the Act.
07. The penalty now imposed amounts to Rs._____________(Rupees
_______________________), which you are required to pay within thirty days, from the
date of receipt of the notice by you and, produce proof of payment thereof within seven
days, from the date of payment.
Seal
Place__________________
Date_____________________
Signature
(
)
ASSESSING AUTHORITY”.
370
92. In the said rules, for Form VAT-315, the following Form shall be substituted, namely:FORM VAT-315
“REVISED NOTICE OF DEMAND
[ Refer sub-rule(4) of rule 54]
D D
M M
-
01. Office Address
02
Y Y Y Y
-
TIN/SRIN
03. Name and address of the dealer
(Score out whichever is not applicable.)
04.
You
were
assessed
to
a
sum
of
Rs.________________________
(Rupees_______________________________) with/without levy of penalty of
Rs._______________(Rupees________________) under Section ________ of
the Orissa Value Added Tax Act, 2004.
05.
A penalty of Rs._____________(Rupees________________________) was
levied on you under Section _______ of the Orissa Value Added Tax Act, 2004
for _____________________________________________________________
_______________________________________________________________;
or
You were charged with interest amounting to Rs.___________(Rupees
___________________________) under Section _________of the Orissa Value
Added Tax Act, 2004 for ___________________________________________
for the tax period(s) from ________________to ____________________vide
order dated ______________________________.
06.
You
had
preferred
assessment/penalty/interest
appeal/revision
before
the
against
the
order
of
Additional/Deputy/Assistant
Commissioner of Sales Tax, _________________; and
371
The order on appeal/revision has been passed on ______________ and as per this
order
the
tax/interest/penalty
levied
stands
reduced/enhanced
to
Rs._____________________(Rupees _________________________________).
or confirmed at Rs. _______________(Rupees __________________________ ).
07.
Hence, you are now required to pay the sum of Rs._____________ (Rupees
_____________________________) towards tax/penalty/interest within 14 days
from the date of receipt of this notice and produce proof of payment thereof
within 7 days from the date of such payment.
Seal
Signature
(
Dated the ________________
)
ASSESSING AUTHORITY”.
372
93. In the said rules, for Form VAT-316, the following Form shall be substituted, namely:FORM VAT-316
“DEMAND FOR PAYMENT OF TAX FROM THIRD PARTY
[ Refer rule 55]
01. Office Address
D D
M M
-
02
Y Y Y Y
-
TIN/SRIN
03. Name and address of the dealer
To
_______________________(Name)
________________________(Address)
The afore-mentioned dealer is in arrear of sales tax dues amounting to
Rs.__________________(Rupees______________________________________________)
outstanding for realization. In accordance with the provisions of Section 51 of the Orissa
Value Added Tax Act, 2004, I am required to ask you to pay the said amount to the
Government Treasury through challan enclosed or through crossed demand draft made in
favour of the Assistant Commissioner of Sales Tax/Sales Tax Officer,_________________
Circle, _______________from the account of the said dealer/the amount you are due to pay
to the said dealer or which may become due for payment to the dealer.
This amount should be paid to this office without delay.
Signature
ASSESSING AUTHORITY
Copy to the dealer, M/s ____________________ at __________________________
for favour of information.
Signature
ASSESSING AUTHORITY”.
373
94. In the said rules, for Form VAT-322, the following Form shall be substituted, namely:“ORDER OF RELEASE OF BANK GUARANTEE
FORM VAT-322
[ Refer clause (k) of sub-rule(1) of rule 66]
D D
01. Office Address
M M
-
02
Y Y Y Y
-
TIN
03. Name and address of the dealer
04.
Pursuant to the Office order issued in letter No.__________
dt.__________,
you
had
furnished
Bank
guarantee
for
Rs._________(Rupees_______________) on ___________branch of
__________________________ Bank.
05.
The above mentioned Bank guarantee was furnished for provisional
sanction of refund as claimed under sub-section (1) of Section 59 of the
Orissa Value Added Tax Act, 2004, pending audit and final determination
of refund due.
06.
Now the tax audit conducted reports that the amount of refund claimed and
provisionally sanctioned in your favour is due as per the records and
accounts produced before audit
or
The assessment made as a result of the finding of the audit and orders
dt.__________passed thereof has determined that the refund claimed and
provisionally sanctioned in your favour is due and admissible as per the
records and accounts produced by you.
Or
The excess claim of refund provisionally sanctioned in your favour as
determined in the order of assessment dt._______________passed after
examination of the records and accounts has been paid by you through challan
No._____________dt.______________/
crossed
Demand
Draft
No.________dt._________drawn on___________branch of ___________ Bank
(Strike out, whichever is not applicable)
374
07.
Accordingly, the Bank Guarantee furnished by you bearing No._________dt.
______________
for
Rs.___________(Rupees___________________________)
of
branch
of
_________________Bank is released.
08.
You may take appropriate steps to encash the Bank guarantee as referred to
above.
Signature
ASSESSING AUTHORITY”.
Place ________________
Dated the _____________
C.C. To be concerned Bank.
375
95. In the said rules, for Form VAT-324, the following Form shall be substituted, namely:FORM VAT-324
“APPLICATION FOR REFUND OF INPUT TAX CREDIT
CARRIED FORWARD FOR ADJUSTMENT.
[ Refer sub-rule (5) of rule 66]
D D
M M
-
01. Office Address
Y Y Y Y
-
02 TIN
03. Name and address of the dealer
04.
Tax period to which the input tax credit
relates.
05.*
The amount of input tax credit carried
From_______________to ____________
Rs.
forward and claimed as refund
06.
The reasons for which the input tax credit
now being claimed as refund, could not be
adjusted during the 24 months from the
year of accrual
(i)
(ii)
(iii)
07
Evidence, if any, in support of such reasons
(To be enclosed)
(i)
(ii)
(iii)
* N.B- The amount claimed for refund at Sl. No.5 shall be equal to the minimum balance of
excess input tax carried forward during the periods falling within the period of subsequent 24
months commencing from the month of March of the year to which the claim relates.
376
08. DECLARATION
I Sri / Smt. _____________________________son / daughter / wife of
_________________(status)_____________________of M/s. _________________
at ______________________ bearing TIN________________ do hereby declare
that the information given above are true and correct to the best of my knowledge
and belief.
Place ___________________
Signature
(Status)
Date ____________________
Seal”.
377
96. In the said rules, for Form VAT-401, the following Form shall be substituted, namely:FORM VAT-401
“NOTICE FOR PRODUCTION OF ACCOUNTS ETC.
[Refer sub-rule (1) of rule 75]
D
01. Office address
D
M
-
02
M
Y
Y
Y
Y
-
TIN/SRIN
03. Name and address of the dealer
04.
You are directed to produce or cause to be produced the following accounts, documents and
registers for the tax period (s) from ___________ to ________________
(i)
(ii)
(iii)
(iv)
(v)
or
to furnish the following information relating to the tax period (s) from _______ to _______
(i)
(ii)
(iii)
or
to allow access to the electronic record maintained;
(a) before the Joint Commissioner / Deputy Commissioner Assistant Commissioner of
Sales Tax/Sales Tax Officer at _________A.M./P.M. on __________________; or
(b) before him on ________________, when the Assistant Commissioner of Sales
Tax/Sales Tax Officer will visit the place of business; or
(c) to the Assistant Commissioner of Sales Tax/Sales Tax Officer on ______________ at
__________________, where you are keeping the electronic records.
Seal
Place________________
Dated the ________________
Joint Commissioner / Deputy Commissioner
Assistant Commissioner of Sales Tax /
Sales Tax Officer, ______________
Range _______________”.
378
97. In the said rules, for Form VAT-405, the following Form shall be substituted, namely:FORM VAT-405
“NOTICE IN CASE GOODS CARRIED ARE NOT COVERED
BY WAY BILL
[Refer sub-rule (12) of rule 80]
D D
01. Office address
M M
-
Y Y Y Y
-
02 TIN
03. Name and address of the dealer
04.
You have furnished way bill No.______________________dt.______________,
which has been issued in your favour from_________________ range, against transportation
of the following goods for quantities mentioned against each from __________ in the state
of _________________________ in vehicle No.______________________.
Description of goods
Quantity
Description of goods
Quantity
05.
The said vehicle reported at ________________ checkgate at
_________A.M./P.M. on ____________ and the driver or person-in-charge of the goods
under transportation produced the following documents along with / without the afore said
way bill / any way bill at this checkgate.
Description of goods
Document produced
Way bill produced
379
06. Security of the documents produced / inspection of the vehicle carrying the goods /
unloading or through checking of the goods carried in the vehicle reveals that the following
goods for quantities mentioned against each, are being carried in the same vehicle, although
such goods are not supported by any documentary way bill.
Description of goods
Quantity
Description of goods
Quantity
07.
The driver or person in-charge-of the goods, on being questioned, admitted that the
said goods are despatched to you or you have imported the said goods from outside the
state or documents are available to prove that the goods are to be delivered to you.
08. The way bill furnished in respect of the goods carried in the above-mentioned vehicle is
found to be defective or incomplete for the following reasons.
(i)
(ii)
(iii)
(iv)
09. You are now required to appear in person or through your authorized representative
before the undersigned on or before ______________, during office hours, and rectify the
defects as mentioned above or pay the tax and penalty due under the Act on such excess
goods carried/goods carried without being covered by a valid way bill or production of
defective and incomplete way bill.
Office Seal
Assistant Commissioner of Sales Tax /
Sales Tax Officer
Place________________
_______________Check Gate
Date_________________
Seal”.
380
98. In the said rules, for Form VAT-406, the following Form shall be substituted, namely:FORM VAT-406
“APPLICATION, ISSUE AND RECEIPT OF TRANSIT PASS
[ Refer sub-rule (1) of rule 83 ]
Part I
D D
01. Name and address of the entry checkgate
Seal
M M
-
Y Y Y Y
-
Signature
Designation
( To be filled in by the owner of the goods or driver or person in-charge of the vehicle
carrying the goods and, claiming to transit through the State )
02. Date on which reported at the checkgate
03. Time of report
D D
M M
-
Y Y Y Y
-
_____________A.M./P.M.
04. Name and full address of the destination
place including the state of its location
05. Description of the goods, quantity and its value
Sl.No.
Commodity
Description Code No.
Quantity
Value
(Use additional sheet if required)
06. Name, address, TIN of the consignor
07. Name, address, TIN of the consignee
08. Registration No. of the vehicle in which
the goods are transported
Inv.No./Date
381
09. Name of the Transport Agency, if any
10. Name of exit checkgate in the State
11. Probable date and time of reporting
at the exit checkgate
D D
M M
-
Y Y Y Y
-
___AM/PM
DECLARATION
I, Sri______________________________, owner of the goods/person in charge of the
goods/ driver of the vehicle do hereby declare that the information furnished above are true and
correct. I further declare that the goods under transport shall not be unloaded, delivered or sold
in the State.
Date__________________
Place_________________
No _________________
Signature in full
( Name & Status )
Part II
TRANSIT PASS
D D
M M
-
Y Y Y Y
-
The vehicle bearing registration number____________________ is allowed to exit through the
State. It will report at _________________ checkgate at about ______________A.M./P.M. to
exit the State.
To be generated in duplicate
Assistant Commissioner of Sales Tax /
Sales Tax Officer
_______________Checkgate(ENTRY)
Seal
Part III
D D
No ________________________ AM/PM
M M
Y Y Y Y
Received Transit Pass No ______________________ dt. ___________________
of ___________________ checkgate , which was issued to vehicle bearing registration
number ______________________, carrying goods as mentioned in Part I
Assistant Commissioner of Sales Tax/
Sales Tax Officer
Received
__________________Checkgate (EXIT)
Seal
”.
Full signature
Person in charge of the goods/ owner of the goods /
Driver of the vehicle.
382
99. In the said rules, for Form VAT-407, the following Form shall be substituted, namely:-
FORM VAT-407
“SHOW CAUSE NOTICE FOR LEVY OF PENALTY AND ASSESSMENT OF TAX
UNDER SUB SECTION 11 OF SECTION 74
[See proviso to sub-rule (5) of rule 83]
01. Office address
D D
M M
-
Y Y Y Y
-
02. Name and address of the owner or person in charge of the goods/ driver of the vehicle.
03.
The vehicle bearing registration number ___________, while transiting through the State,
was intercepted by the Assistant Sales Tax Officer / Sales Tax Officer / Assistant Commissioner of
Sales Tax of ________circle / checkgate at place _______ at _______ A.M./P.M. on dt.________.
04.
On such interception, the owner or person in charge of the goods or the driver of the vehicle
failed, without reasonable cause, to produce or deliver the transit pass, as the case may be, obtained
from the entry checkgate.
05.
In the circumstances, there is reason to believe that the goods are carried in the said vehicle,
in contravention of the provisions of sub-section (10) of Section 74 of the Act; and there is also
reason to believe that goods carried in the said vehicle are meant for sale inside the state / have
been sold inside the state for the following reasons (state reasons below),
1)
2)
3)
06.
You are now directed to show cause on or before ___________ / forthwith as to, why
penalty as provided under subsection (11) of section 74 of the Act amounting Rs ____________
(Rupees ____________________________) shall not be imposed.
Seal
Place_______________
Date _______________
ASSISTANT COMMISSIONER OF SALES TAX /
SALES TAX OFFICER
__________ CIRCLE
____________CHECKPOST”.
Seal
383
100 In the said rules, After Form VAT-407, Form VAT 407-A shall be inserted, namely,
FORM VAT-407-A
“LEVY OF PENALTY AND ASSESSMENT OF TAX
UNDER SUB SECTION 11 OF SECTION 74
[See sub-rule (5) of rule 83]
01. Office address
D D
M M
-
Y Y Y Y
-
02. Name and address of the owner or person in charge of the goods/ driver of the vehicle.
03.
The vehicle bearing registration number _____________________, while transiting
through the State, was intercepted by the Assistant Sales Tax Officer / Sales Tax Officer /
Assistant Commissioner of Sales Tax of ________________circle / checkgate at place
_______ at _______ A.M./P.M. on dt.__________________.
04.
On such interception, the owner or person in charge of the goods or the driver of the
vehicle failed, without reasonable cause, to produce transit pass obtained from the entry
checkgate:
Or,
to deliver the transit pass issued by the entry gate on dt._________ for the goods
carried on that date.
05.
In the circumstances, there is reason to believe that the goods carried in the said
vehicle, in contravention of the provisions of sub-section (10) of Section 74 of the Act; were
sold inside the state by the owner or person in charge of the vehicle. (state other reasons, if
any),
1)
2)
3)
For such contravention of the provisions of sub section 10 of section 74, the owner
or person in charge of the goods vehicle is exigible to levy of penalty in addition to tax
assessable as per provisions laid down in clause (c) of sub section 11 of section 74.
06.
You are now directed to show cause on or before ___________ / forthwith as to,
why penalty as provided under subsection (11) of section 74 of the Act amounting Rs
____________ (Rupees ____________________________) shall not be imposed.
Seal
Place_______________
Date _______________
ASSISTANT COMMISSIONER OF SALES TAX /
SALES TAX OFFICER
__________ CIRCLE
____________CHECKPOST”.
Seal
384
101 In the said rules, for Form VAT-501, the following Form shall be substituted, namely:FORM VAT-501
“FORM OF APPEAL AGAINST ORDER OF ASSESSMENT UNDER SECTION 40,43
OR ASSESSMENT WITH PENALTY UNDER SECTION 42,43,44 OR LEVY OF
PENALTY UNDER SECTION 52 OF THE ORISSA VALUE ADDED TAX ACT, 2004.
[Refer rule 87]
D D
01. Office address
M M
Y Y Y Y
02 TIN
SRIN
03. Name and address of the dealer
.
the
The petitioner, Sri/Smt._________________(status)______________________ of
business
known
as
M/s.
______________________bearing
TIN/SRIN
_____________________, whose principal place of business under the jurisdiction of
Sales Tax Officer / Assistant Commissioner / Deputy Commissioner
/ Joint
Commissioner of Sales Tax _________________Circle / LTU is situated at
________________, P.O._____________ Dist _________________ sheweth as follows:04.
Under the Orissa Value Added Tax Act, 2004 , your petitioner’s gross turnover
and taxable turnover for the tax period(s) from _____________to ___________________
have been determined at Rs._____________and Rs.____________________ respectively
05.
Under Section 42,43,44 and 52 of the Act, a penalty of Rs._____________ has
also been imposed on your petitioner.
06.
The order of the Sales Tax Officer/ Assistant Commissioner / Deputy
Commissioner / Joint Commissioner of Sales Tax, attached hereto, was received by the
petitioner on _____________________.
07.
During the tax period(s) from _____________to _____________, your petitioner’s
gross turnover and taxable turnover under different rates of tax as per the statement
attached hereto amounted to Rs.____________and Rs.______________ respectively.
385
08.
During the said period, your petitioner had no other turnover of Sales and / or
purchases, either taxable or exempt from tax.
09.
Your petitioner’s failure to apply for registration under the Act was not without
sufficient causes.
10.
Your petitioner, therefore, prays that he may be assessed according to the figures of
turnover given under para 07 above.
11.
In the circumstances, it is submitted that your petitioner may be declared to be not
liable to pay tax under the Act and the order of assessment and penalty annulled; or
that the assessment and penalty may be setaside and the Sales Tax Officer/Assistant
Commissioner of Sales Tax, directed to pass a fresh order after such inquiry, as may be
directed.
Signature
12. FORM OF VERIFICATION
I, Sri ___________________________________ , the petitioner named in the above
petition, do declare that what is stated in this petition is true to the best of my information and
belief, that a sum of Rs. _____________(Rupees _________________________________)
being
that
tax
admitted
to
be
due
and
that
Rs.
___________
(
in
words)
__________________________ being twenty percent of the amount in dispute as due, from me
have been paid by Treasury Challan/Crossed Demand Draft as per detail given below:
Sl No.
Tax Paid
Tax admitted in the return
Challan No./D.D No. and date
1
2
Signature
Place __________________
Date _____/_____/_______
(Designation___________________with seal)”.
386
102. In the said rules, for Form VAT-503, the following Form shall be substituted, namely:FORM VAT-503
“NOTICE FOR REMEDY OF DEFECTS FOR REGISTRATION OF APPEAL IN
THE TRIBUNAL
[ Refer sub-rule (2) of rule 95 ]
Before the Sales Tax Tribunal, Orissa
Appeal No._____________ dt. ____/____/____
Appellant
(Full address alongwith TIN/SRIN, if any)
Versus
Respondent
(Full address alongwith TIN/SRIN, if any)
To
The above named Appellant
You have filed an appeal against the order No.______________
dt.________________ of the Joint Commissioner / Deputy Commissioner / Additional
Commissioner of Sales Tax _______________Range / Zone in case
No._______________ of _______________ under Section 78 of the Orissa Value
Added Tax Act, 2004. It does not comply with the provisions of the said Act and Rules
there under in the following respect(s):(i)
(ii)
(iii)
(iv)
02.
You are hereby required to remedy the defect(s) within _____________ days of
the receipt of the notice by you.
Given under my hand and the seal of the Tribunal.
Dated ________________
By order,
Seal
Registrar ”.
387
103 In the said rules, for Form VAT-504, the following Form shall be substituted, namely:FORM VAT-504
“NOTICE FOR HEARING WHEN THE DEFECTS INTIMATED ARE NOT
REMEDIED BY THE APPELLANT
[Refer sub-rule (4) of rule 95 ]
Before the Sales Tax Tribunal, Orissa
Appeal No._____________ of __________
…. ….Appellant
(Full address alongwith TIN/SRIN, if any)
Versus
…. ….Respondent
(Full address along with TIN/SRIN, if any)
To
The above named Appellant
( Full address alongwith TIN/SRIN, if any )
Please take notice that the appeal filed by you against the Order No.
____________________ dt.____/____/____ of the Assistant / Deputy / Joint
/Additional Commissioner of Sales Tax _____________Range in case
No._______________ of _______________has been placed before the Tribunal
for orders as it is defective, which has already been intimated to you by notice
dated ____/____/____.
The Tribunal will hear the matter on _______________. If you want to be
heard, you should be present at the time of the hearing in person or through your
authorized agent. If you fail to do so, the Tribunal will pass orders in your absence.
Given under my hand and the seal of the Tribunal.
Dated ________________
By order,
Seal
Registrar ”.
388
104. In the said rules, for Form VAT-602, the following Form shall be substituted, namely:FORM VAT-602
“NOTICE FOR PAYMENT OF TAX BY COMPOSITION
[ Refer sub-rule (6) of rule 8]
01. OFFICE ADDRESS
D D
M M
-
02
Y Y Y Y
-
TIN
03. NAME AND ADDRESS OF THE DEALER
04.
Please refer to your application dated ____/_____/_________ for
payment of tax by composition in lieu of VAT, which has been received in this
Office on _____/______/__________.
05.
After careful examination of your application, you have been granted
permission for payment of tax by way of composition with effect from
____/_____/_______.
06.
You are now instructed to intimate the name and address of the deducting
authorities in respect of the works, you are executing in the form enclosed, within
Seven days from the date of receipt of this notice.
07.
You are also instructed to surrender your certificate of registration along
with TIN assigned, to this office forthwith so that steps will be taken to cancel the
same and issue a fresh certificate of registration and assign a SRIN in your
favour.
Place _____________
Date _____________
Assistant Commissioner of Sales Tax
Sales Tax Officer
______________ Circle”.
389
105. In the said rules, for Form VAT-603, the following Form shall be substituted, namely:FORM VAT-603
“NOTICE TO THE DEDUCTING AUTHORITY FOR DEDUCTION OF TAX AT
SOURCE IN RESPECT WORKS-CONTRACTORS EXERCISING OPTION FOR
PAYMENT OF TAX BY WAY OF COMPOSITION IN LIEU OF VAT
[Refer sub-rule (8) of rule 8]
01. OFFICE ADDRESS
D
D
M
-
M
Y
Y
Y
Y
-
02. Name and address of the deducting authority
03.
Please
note
that
______________________,
proprietor/partner/director/Principal
Officer
of
M/s._______________________ at _____________________ P.O. __________________ bearing SRIN
has exercised option for payment of tax by way of composition.
04. The composition money payable is determined at four percentum of sixty percent of the gross value of
work, which is being executed by him/them received or receivable, in terms of sub-rule(4)of rule 8 and this
composition money is required to be deducted at source under sub-rule (6) of the said rule.
05. You are, therefore, requested to deduct such composition money from the bills/invoice preferred against the
execution of the following work in respect of which, you are the deducting authority, at source.
1.
2.
3.
06. The amount of composition money deducted may be credited to Government Treasury or paid by crossed
demand draft in favour of the Sales Tax Officer, __________________Circle, drawn on any scheduled
bank send along with the certificate of tax deducted at source, in the prescribed form, to the concerned
Sales Tax Officer / Assistant Commissioner of Sales Tax.
07. Please note that these instructions shall be complied with immediate effect
Place. ____________
Date._____________
Assistant Commissioner of Sales Tax /
Sales Tax Officer,
_________Circle
Copy to the dealer M/s._________________________at _____________________ P.O.
______________________Dist _____________ for information.
Place.
Date.
Assistant Commissioner of Sales Tax /
Sales Tax Officer,
_________Circle”.
390
106. In the said rules, Form VAT-604 shall be omitted.
107. In the said rules, after Form VAT-607, Form VAT 607-A shall be inserted, namely,
FORM VAT-607-A
“CLAIM FOR CREDIT OF SALES TAX PAID ON GOODS IN STOCK ON THE DAY OF
REGISTRATION IF SUCH PURCHASES WERE MADE WITHIN 3 MONTHS PRIOR TO SUCH
DATE / ON THE DAY OF ASSIGNMENT OF TIN FROM SRIN
[ Refer sub-rule (4) of rule-11 ]
D
01. Office Address
D
M
-
02
M
Y
Y
Y
Y
-
TIN
03. Name & Address:
04.
Date of Completion of
stock taking
05.
Stock taken by
06. LIST OF GOODS IN STOCK AS ON THE DAY OF REGISTRATION / ON THE DAY FROM
CONVERSION OF SRIN TO TIN
Rate of Sales Tax claimed
Description
Date of
Invoice
Sl.No.
Quantity
Value
of goods
purchase
Number
Tax
as refund
( Use separate sheet if the space is insufficient)
07.
Total credit claim
08. DECLARATION:
I
_________________________________________
Rs.
being
________________
of
_______________________ declare that the information given in this claim is true and correct.
____________ Date of declaration
Note: Furnish in duplicate
Signature
Stamp”.
391
108. In the said rules, for Form VAT-608, the following Form shall be substituted, namely:-
FORM VAT-608
“INTIMATION OF SALES TAX CREDIT ADMITTED
[ Refer sub-rule (3) of rule 123]
01. Office Address
________________________________
_________________________________
________________________________
_______________________________
D D
M M
-
Y Y Y Y
-
02 TIN
03. Name _______________________________________________________
Address_____________________________________________________
____________________________________________________________
____________________________________________________________
04.
Receipt of your claim towards credit of sales tax paid on goods in stock as
on _____________preferred in Form VAT ________________ dated ___________
is acknowledged.
05.
I am to advise you that you are authorized to claim a credit of
Rs.__________. This sum should be claimed at Box_______________VAT return
due to be filed not later than________________.
Assistant Commissioner of Sales Tax/
Sales Tax Officer
_______________Circle”.
392
109. In the said rules, after Form VAT-608, Form VAT 608-A shall be inserted, namely,
FORM VAT-608-A
“INTIMATION OF SALES TAX CREDIT ADMITTED
[ Refer sub-rule (4) of rule 11 ]
01. Office Address
________________________________
________________________________
D D
M M
-
Y Y Y Y
-
________________________________
________________________________
02 TIN
03. Name _______________________________________________________
Address______________________________________________________
____________________________________________________________
____________________________________________________________
04.
Receipt of your claim towards credit of sales tax paid on goods in stock as on
_____________preferred in Form VAT ________________ dated ___________ is
acknowledged.
05.
I am to advise you that you are authorized to claim a credit of Rs.__________.
This sum should be claimed at Box_______________VAT return due to be filed not
later than________________.
SALES TAX OFFICER
_______________CIRCLE
_______________RANGE”.
Note:- Furnish in duplicate
393
110. In the said rules, for Form VAT-612, the following Form shall be substituted, namely:-
FORM VAT-612
“CLEARANCE CERTIFICATE
[Refer sub-rule (2) of rule 129]
This
is
to
certify
that
Sri/Smt._______________son/daughter/wife
of
_________________(status)__________________ of M/s.________________ bearing
TIN/SRIN__________________ is in arrear of tax/interest/penalty amounting to
Rs._____________(Rupees___________________________)
for
the
period
from______________to ________________/ is not in arrear of tax/interest/penalty and
has filed return upto the tax period ending on __________.
This certificate is valid till the 31st March,______________.
Seal
Place______________
Date________________
Assistant Commissioner of Sales tax
Sales Tax Officer, _________ Circle”.
394
111. In the said rules, for Form VAT-613, the following Form shall be substituted, namely:FORM VAT-613
“NOTICE INTIMATING THE PREVAILING MARKET PRICE
[ Refer sub-rule (1) of rule 130]
D D
01. Office Address
M M
-
Y Y Y Y
-
02 TIN/SRIN
03. Name and address of the dealer
04. I have reason to believe that the following goods being carried in vehicle bearing
registration number____________________/ in stock for sale, the value of which as
stated by you mentioned in the purchase bill/invoice produced, and as indicated below
Description of goods
Quantity
Value disclosed
(i)
(ii)
(iii)
(iv)
(v)
are found to be grossly under valued.
05. The prevailing market price of such goods is as follows:Description of goods
(i)
(ii)
(iii)
(iv)
Quantity
Value at prevailing market price
395
06. The quantity, prevailing market price, rate of tax applicable and tax
payable at such prevailing market price of the goods referred to above are as
follows:Sl.No.
Description of
goods
Quantity
Value at
prevailing
market price
Rate of
tax
applicable
Tax
payable
I.
II.
III.
IV.
V.
Total:07.
You
are,
therefore
directed
to
Rs.__________(Rupees_________________)
pay
tax
amounting
to
on the above mentioned
goods at the prevailing market price as indicated at serial 05, within seven
days from the date of receipt of the notice, failing which, proceeding will be
initiated for purchase of the said goods under sub-section (3) of Section 101
of the Orissa Value Added Tax Act, 2004.
Place________________________
Date________________________
Seal
Assistant Commissioner of Sales Tax /
Sales Tax Officer, ______________ Circle /
Checkgate”.
396
112 In the said rules, for Form VAT-614, the following Form shall be substituted, namely:FORM VAT-614
“NOTICE FOR PURCHASE OF GOODS
[ Refer sub-rule (3) of rule 130]
D D
01. Office Address
M M
-
Y Y Y Y
-
02 TIN
03. Name and address of the dealer/owner of the goods/Person in charge of goods
04. Please take notice that you were directed to pay an amount of Rs._____________(Rupees
_______________________) towards tax on the following goods for quantity, prevailing market value,
rate of tax and tax payable mentioned against each vide this office order communicated in letter
No._________ dt. ________________.
Sl.No.
Description of goods
Quantity
Value at the
prevailing
market price
Rate of tax
applicable
Tax payable
(i)
(ii)
(iii)
(iv)
(v)
Total:-
05.
Despite due service of the notice referred to above, you have failed to make payment of the
tax assessed at the prevailing market price of such goods or produce evidence that the prevailing
market Price fixed for such goods is not correct within the date specified in the said notice.
(Strike out whichever is not applicable)
06.
It is now ordered that the goods as mentioned above shall be purchased by the department in
accordance with the provisions of sub-section (3) of Section 101 of the Orissa Value Added Tax Act,
2004.
07.
You are directed to hand over the said goods to the undersigned within 24 hours of the
service of this notice.
08.
If you are aggrieved with this order, you may file application for revision of the said order,
within 30 days from the date of its receipt by you.
Place________________
Date_______________
Assistant Commissioner of Sales Tax /
Sales Tax Officer,
_____________Check Gate / Circle
Seal”.
397
113. In the said rules, for Form VAT-615, the following Form shall be substituted, namely:FORM VAT-615
“NOTICE FOR UNAUTHORIZED / EXCESS COLLECTION OF TAX
[Refer sub-rule (1) of rule 62]
01. NAME AND ADDRESS OF OFFICE
D D
M M
-
Y Y Y Y
-
02 TIN
03. NAME AND ADDRESS OF THE DEALER.
04.
( Please strike out whichever is not applicable )
You being a dealer not registered under the Act, have collected an amount of
Rs. ________ (Rupees ______________________) by way of tax as per details
given below.
or
You, as a registered dealer under the Act bearing SRIN / TIN _____________ ,
have collected an amount of Rs. ___________ (Rupees ____________) by way
of tax in excess of the tax payable by you, the details of which are given below.
05. The unauthorized / excess collection of tax made by you is liable to penalty under
sub-section (1) of section 52 of the Act.
06. You are now directed to show cause before the undersigned on ___/____/______
at _____ A.M / PM in his office at ________________________ , why penalty
as provided under sub-section (1) of Section 52 of the Act shall not be imposed
for such unauthorised / excess collection of tax.
Signature
ASSESSING AUTHORITY”.
Place ______________
Date ____/____/_________
[No.10184-CTA-30/08-F]
By Order of the Governor
Sd/- P.K.ROUT
Under Secretary to Government
398
FINANCE DEPARTMENT
NOTIFICATION
The 25th February 2009
S.R.O. No. 66/2009 - In exercise of the powers conferred by
section 17-A of the Orissa Value Added Tax Act, 2004 (Orissa Act 4 of
2004) the State Government having been satisfied that it is necessary
so to do in the public interest do hereby exempt from tax the
sale/purchase of materials to be used by the donor
agencies/organization for the purpose of rehabilitation and
reconstruction work in the flood affected areas of the State subject to
the following conditions, namely:(i) The concerned agency/organization shall apply to the
Commissioner of Sales Tax through the Special Relief
Commissioner, Orissa or any Officer duly authorised by him
indicating the details of the materials to be purchased for the
purpose of rehabilitation or reconstruction work in the flood
affected areas alongwith a copy of the order of Government
of India or the Government of Orissa entrusting it to
undertake such work.
(ii) On receipt of such application, the Commissioner of Sales Tax
shall after being satisfied about the genuineness of the
application, issue an eligibility certificate in favour of the
applicant in the pro forma as in Appendix-I, to this
notification.
(iii) The said agency/organization shall furnish the details of
purchase made during a month by 7th of the succeeding
month to the Commissioner of Sales Tax in the pro forma as
in Appendix-II to this notification.
(iv) The selling dealer shall furnish a copy of the purchase order
placed by the said organization, copy of the eligibility
certificate issued as per paragraph (ii) and copy/copies of the
bill/invoice in support of the claim of exemption under the
notification alongwith the return to be furnished by him under
the said Act and Rules made thereunder.
(v)
The eligibility certificate may be cancelled by the
Commissioner of Sales Tax at any time on the
recommendation of the Special Relief Commissioner or any
officer authorised by him for failure of the said organization to
fulfill the conditions in the notification.
399
APPENDIX-I
ELIGIBILITY CERTIFICATE
No……………………
Date……………….
This is to certify that M/s. ……………………………..(name and
address) which has been entrusted with rehabilitation/reconstruction
work in the flood affected areas of the State by the Government of
Orissa/Government of India is eligible to purchase the following
materials from any registered dealer of the State of Orissa free of tax
under the Orissa Value Added Tax Act, 2004 subject to the following
conditions.
1. M/s………………………………… shall place a purchase order
with the selling dealer specifying the details of materials with quantity
and value of such materials to be purchased for use in
rehabilitation/reconstruction work.
2. This certificate shall remain valid till…………………..(date).
Details of materials
(1) …………………
(2) …………………
(3) …………………
Quantity
….. … … … …….
…. ……………. …
… ……………. …
Value
…………….
………….
………….
Commissioner of Sales Tax/
Additional Commissioner of Sales Tax,Orissa
Memo No. __________________/., Date_________________/
Copy of Finance Department/Special Relief Commissioner, Orissa for
information.
Commissioner of Sales Tax/
Additional Commissioner of Sales Tax,Orissa
400
APPENDIX-II
DETAILS OF MATERIALS PURCHASED
DURING THE MONTH OF ………………………YEAR…………
1. Name and address of the organization
2. Number and date of the Eligibility Certificate
3. Details of purchases made during the month
Name & Address
of the dealer from
whom purchased
R.C.
No.
(1)
(2)
Bill/Invoice Particulars Quantity
No. & date
of
Materials
(3)
(4)
(5)
Value
(6)
4. Certified that the above materials have been purchased for utilization
in rehabilitation / reconstruction work in the flood affected area, i.e.
_______________________ Block/District of the State of Orissa.
Signature of Authorized Officer
This notification shall remain in force till the 30th day of June, 2009.
[No.10187-CTA-53/2008-F]
By Order of the Governor
Sd/- P. K. ROUT
Under-Secretary to Government
401
FINANCE DEPARTMENT
NOTIFICATION
The 25th February 2009
S.R.O. No. 67/2009 - In exercise of the powers conferred by
section 6 of the Orissa Entry Tax Act, 1999 (Orissa Act 11 of 1999), the
State Government having been satisfied that it is necessary so to do in
the public interest, do hereby exempt the Scheduled goods brought into
the local area from levy of the tax under the said Act which are procured
by the donor agencies/organisations for exclusive use of same as
material/equipment in the rehabilitation and reconstruction work in the
flood affected areas:
Provided that, the concerned donor agencies/organizations are
duly authorised by the Special Relief Commissioner, Orissa or the
Collector of the concerned District to undertake such rehabilitation and
reconstruction work in the flood affected areas:
Provided further that, the donor agencies/organisations shall
furnish necessary certificate in the proforma (annexed herewith) as
annexure to the effect that those materials will be used in the
rehabilitation and reconstruction work in the flood affected areas.
This notification shall remain in force till 30th June 2009.
402
ANNEXURE
Certificate to be furnished by the donor agencies/organizations for
procurement of materials to be used by them in the rehabilitation
and reconstruction work in the flood affected areas.
To
__________________________
__________________________
__________________________
__________________________
Certified that the Goods/equipments as specified in tax
invoice/bills as mentioned below, have been purchased for use in
rehabilitation and reconstruction work in the flood affected areas in
__________district of Orissa .
1. Cash memo/tax invoice/invoice/bill No. and date.
2. Description of the goods.
3. Quantity of the goods.
4. Value of the goods.
5. Location of the project of rehabilitation and reconstruction work
6. Gross value of the project referred to in Sl. No.5 above.
Seal
Date
Signature ________________________
Name and designation of the Person
signing the certificate.
________________________________
________________________________
To be countersigned by Authorised
Officer on behalf of Special Relief
Commissioner, Orissa/Collector of
the District.
[No.10190-CTA-53/2008-F]
By Order of the Governor
Sd/- P. K. ROUT
Under-Secretary to Government
MATTER RELATING TO
ORISSA TREASURY CODE
403
FINANCE DEPARTMENT
NOTIFICATION
Bhubaneswar, dated the 5th April, 2008
No. TRC – 19/2004 - 19570/F., Consequent upon reconstitution
of the Police District Khurda due to adoption of the Commissionerate
system in the twin cities of Bhubaneswar and Cuttack and in view of
change of Headquarters of the Office of the Superintendent of Police,
Khurda from Bhubaneswar to Khurda, Government have been pleased
to attach the Office of the Superintendent of Police, Khurda to the
Special Treasury, Khurda in place of District Treasury, Khurda,
Bhubaneswar for all Govt. transactions including drawal of bills of their
establishment with immediate effect.
By Order of the Governor
Sd/- S.K.Mishra
Special Secretary to Government
FINANCE DEPARTMENT
NOTIFICATION
Bhubaneswar, dated the 28th April, 2008
No. TRC – 46/2005 - 22617/F., Considering the necessity for
delinking of two or more Treasuries/Sub-Treausries with one link Bank,
the State Government after consultation with AG (A&E), Orissa, have
been pleased to decide that the Treasury transaction of Sub-Treasury,
Laxmipur, District-Koraput will be conducted by the Indian Overseas
Bank, Laxmipur Branch instead of State Bank of India, Koraput Branch
with effect from 1st June, 2008.
By Order of the Governor
Sd/- S.K.Mishra
Special Secretary to Government
404
FINANCE DEPARTMENT
NOTIFICATION
Bhubaneswar, dated the 13th May, 2008
No. TRC – 14/2008 - 24751/F., Consequent upon functioning of
the Office of the Assistant Labour Commissioner, Bhawanipatna by way
of upgradation of the Office of the District Labour Officer, Kalahandi,
Bhawanipatna, Government have been pleased to attach the Office of
the Assistant Labour Commissioner, Bhawanipatna to the District
Treasury, Kalahandi, Bhawanipatna for all Government transactions
including drawal of bills of their establishment with immediate effect.
In view of the above, attachment of the Office of District Labour
Officer, Kalahandi, Bhawanipatna is hereby withdrawn.
By Order of the Governor
Sd/- S.K.Mishra
Special Secretary to Government
FINANCE DEPARTMENT
NOTIFICATION
Bhubaneswar, dated the 13th May, 2008
No. TRC – 14/2008 (Pt.) - 24758/F., Government have been
pleased to attach the Office of the State Port Engineer of the Special
Relief Organization, Board of Revenue, Orissa, Cuttack to the District
Treasury, Cuttack for all Government transactions including drawal of
bills of their establishment with immediate effect.
By Order of the Governor
Sd/- S.K.Mishra
Special Secretary to Government
405
FINANCE DEPARTMENT
****
OFFICE MEMORANDUM
Bhubaneswar, dated the 24 th, May, 2008
Sub:- Payment of pension through Public Sector Banks – Credit of
Pension to Joint Bank Account operated by a pensioner with
his/her spouse.
No. TRD -22/07-26848_/F., In order to facilitate smooth payment of
pension, the State Govt. have prescribed the scheme for payment of
pensions of State Govt. Pensioners by Public Sector Banks vide
Finance Department O.M. No 45539/F., dated 2.9.1977 under which
monthly pensions of different categories of State Govt. pensioners are
credited to their individual Savings/Current Bank Accounts. But, there is
no provision for operation of joint accounts under the scheme. However,
credit of pension to joint bank account operated by pensioner with
his/her spouse in whose favour an authorization for family pension
exists, in the Pension Payment Order (PPO) has now been allowed by
the Govt. of India vide Ministry of Finance, Department of Expenditure
O.M. No. CPAO / Tech / Amendments / Sch. Book / 2005-06/69, dated
9.6.2005. Accordingly, the State Govt., after careful consideration, have
been pleased to extend the facility of payment of pensions through
Public Sector Banks by crediting to the Savings/Current Bank Accounts
jointly operated by the pensioner with the spouse either by ‘Former or
Survivor’ or ‘Either or Survivor’ basis. Therefore, it has now, been
decided in consultation with the A.G. (A&E), Orissa to amend the
following provisions of the Scheme for payment of pensions of the State
Govt. pensioners by Public Sector Banks, which will come into effect
from the date of issue of this Memorandum.
AMENDMENT
Paragraph – 4. After the words “his /her individual savings/current
account” and before the words “at the” appearing in the 4th line, the
words/sentences, “or joint account of the pensioner with the spouse
operated by ‘Former or Survivor’ or ‘Either or Survivor’ basis in whose
favour an authorization for family pension exists in the Pension
Payment Order (PPO)” are inserted and after the last words of the
paragraph-4 following words/sentences are inserted.
“or opt for opening of joint account of the pensioner with the
spouse which will be operated either by ‘Former or Survivor’ or ‘Either or
Survivor’ basis subject to following terms and conditions .
406
(i) Once pension has been credited to a pensioner’s bank
account, the liabilityof the Government/Bank ceases. No
further liability arises, even if the spouse wrongly draws the
amount.
(ii) As pension is payable only during the life of a pensioner,
his/her death shall be intimated to the bank at the earliest
and in any case within one month of the demise, so that the
bank does not continue crediting monthly pension to the joint
account with the spouse, after the death of the pensioner. If,
however, any amount has been wrongly credited to the joint
account, it shall be recoverable from the joint account and /
or any other account held by the pensioner/spouse either
individually or jointly. The legal heirs, successors, executors
etc. shall also be liable to refund any amount, which has
been wrongly credited to the joint account.
The pensioner shall have to furnish an undertaking to
the effect that his legal heirs, successors, executors shall be
liable to refund excess amount if any credited to Pensioner’s
Account / Joint Account.
(iii) Existing pensioners desiring to get their pension credited to a
joint account as indicated above are required to submit an
application to the branch bank, from where they are
presently drawing pension in the prescribed form in
Annexure-1(A). This would also be signed by the pensioner’s
spouse in token of having accepted the terms and conditions
laid down in this Office Memorandum. These instructions are
also applicable to the pensioners retiring after the issue of
this Memorandum”.
Paragraph – 4.1
The words appearing after the words “in cash” in the 1st line and
words in 2nd line are deleted.
Paragraph – 4.2
The following paragraph is added to the paragraph 4.2.
Payment of arrear of pension in terms of paragraph-19 of the
Scheme will also be applicable to joint account opened as per
paragraph – 4 of the Scheme” but not applicable to State Government
Pensioners drawing pensions outside the State through Public Sector
Banks.
407
Paragraph – 6.3
After the word and figure “Annexure-1” and before the words “in
duplicate” the words and figure “or Annexure – I(A)” are inserted.
Following paragraph is inserted after Paragraph – 19
Paragraph – 19.1
The amount of arrear of pension due to the spouse of the
pensioner in the event of death of the pensioner may be credited to the
joint account if an accepted nomination in terms of Note.1-A of S.R. 318
of O.T.C. Vol-1 exists as on the date of death of the pensioner.
Paragraph- 20.1
The word “not” appearing at the beginning within bracket in the
2nd line of para two of Paragraph-20.1 is deleted.
Sd/- S.K.Mishra
Special Secretary to Government
408
ANNEXURE – 1 (A)
FORM FOR DRAWAL OF PENSION THROUGH JOINT ACCOUNT
To
The Branch Manager,
__________________(Bank)
__________________(Branch & Address)
Sub: Payment of pension under PPO No.___________________
through your bank branch.
Dear Sir / Madam,
I wish to receive my Pension under PPO No._______________ by
getting it credited to the Saving / Current bank account No._______________
which is operated jointly in your branch by me and my spouse, Mr./Mrs.
___________ in whose favour an authorization for family pension exists in the
pension payment order (PPO).
I have read and understood the contents of the Govt. of Orissa,
Finance Department Office Memorandum No.26848 dt.24.5.2008 which
contains the following terms & conditions. Once pension has been credited to
pensioner’s bank account, liabilities of the Govt. / Bank ceases. No further
liability arises even if the amount is wrongly drawn by the spouse.
(a) As pension is payable only during the life a pensioner, his / her
death shall be intimated to the bank at the earliest and in any case
within one month of the demise, so that the bank does not continue
crediting monthly pension to the joint account with the spouse, after
the death of the pensioner. If, however, any amount has been
wrongly credited to the joint account, it shall be recoverable from
the joint account and / or any other account held by the pensioner /
spouse either individually or jointly. The legal heirs, successors,
executors shall also be liable to refund any amount which has been
wrongly credited to the Joint Account.
(b) Payment of Arrears of Pensions to the Joint Account with the
pensioner’s spouse as nominee would continue if there is an
‘accepted nomination’ as per Note-1-A appended to S.R. 318 of
Orissa Treasury Code Vol. – 1.
I accept the above terms & condition, My spouse too, in token of
having accepted those terms & conditions, has put his / her signature below.
1. Signature of the pensioner
2. Signature of Spouse
409
FINANCE DEPARTMENT
NOTIFICATION
Bhubaneswar, dated the 27th May, 2008
No. TRC – 14/2008 - 27089/F., Consequent upon introduction of
Commissionerate system in the twin cities viz. Cuttack and
Bhubaneswar and reorganization of the Home Guards Organisation,
Government have been pleased to attached the following offices of
Home Guards Organisation to the Treasuries mentioned against each
for all Government transactions including drawal of bills of their
establishment with immediate effect.
Sl.
Name of the Office of the Home
No.
Guard Organisation
(1)
(2)
1 Commandant,
Home
Guards,
Khurda at Khurda
2 Deputy Commissioner of Police and
ex-officio
Commandant,
Home
Guards,
Bhubaneswar
City,
Bhubaneswar
3 Deputy Commissioner of Police and
ex-officio
Commandant,
Home
Guards, Cuttack City, Cuttack
4 Commandant,
Home
Guards,
Cuttack at Cuttack
Name of the Treasury/
Special Treasury.
(3)
Special Treasury,
Khurda.
District Treasury,
Khurda,
Bhubaneswar.
District Treasury,
Cuttack.
Is allowed to draw
their bills from District
Treasury, Cuttack as
earlier.
In view of the above arrangements, the attachment of the Office
of Commandant, Home Guards, Khurda at Bhubaneswar to the District
Treasury, Khurda, Bhubaneswar is hereby withdrawn.
By Order of the Governor
Sd/- S.K.Mishra
Special Secretary to Government
410
FINANCE DEPARTMENT
***
No.TRD-22/07 – 27571 (10)/F., Dated the 29th, May 2008
From
Shri S.K.Mishra,
Special Secretary to Government.
To
The C.G.M. State Bank of India, Local Head Office, Pt.
Jawaharlal Nehru Marg, BBSR- 751001/
Zonal Manager, United Commercial Bank,
UCO Bank Building, C-2 Ashok Nagar, BBSR/
Zonal Manager, Bank of India, Zonal Office, 98-Kharavela
Nagar, Unit – III, BBSR/
Zonal Manager, United Bank of India, Kalpana Area,
Bhubaneswar/
Regional Manager, Indian Bank, Station Square, BBSR/
Chief Regional Manager, Indian Overseas Bank, Regional
Office, B/2, West Sahid Nagar, BBSR- 751007/
Chief Manager, Andhra Bank, Zonal Office
M/14- Baramunda, BBSR/
Regional Manager, Central Bank of India, 94-Janapath
Unit – III, BBSR/
Regional Manager, Bank of Baroda,
Plot No. 171, Bhauma Nagar, BBSR/
Chief Manager, Allahabad Bank, Zonal Offices, 3/1-B,
IRC Village, BBSR
Sub:- Payment of pension through Public Sector Banks – Credit of
Pension to Joint Bank Account operated by a pensioner with
his/her spouse.
Sir,
I am directed to say that in order to facilitate smooth payment of
pension, the State Govt. have prescribed the scheme for payment of
pension of State Govt. Pensioners by Public Sector Banks vide Finance
department O.M. No. 45539/F., dated 02.09.1977 under which monthly
pensions of different categories of State Govt. pensioners are credited
to their individual Savings/Current Bank Accounts. But, there is no
provision for operation of joint accounts under the scheme.
Representations were received from different quarters for providing
such facility and the matter was under consideration of the Government
for quite sometimes past. However, in the meanwhile credit of pension
to joint bank account operated by pensioner with his/her spouse in
411
whose favour an authorization for family pension exists, in the Pension
Payment Order (PPO) has now been allowed by the Govt. of India vide
Ministry of Finance, Department of Expenditure O.M. No.
CPAO/Tech/Amendments/Sch. Book/ 2005-06/69, dated 09.06.2005.
Accordingly, the State Government, after careful consideration and in
consultation with the Accountant General, Orissa, have been pleased to
extend the facility of payment of pensions through Public Sector Banks
by crediting to the Savings/Current Bank Accounts jointly operated by
the pensioner with the spouse either by ‘Former or Survivor’ or ‘Either or
Survivor’ basis. In this connection, amendments effected in the scheme
for payment of pensions to the State Government Pensioners by the
Public Sector Banks vide Finance Department Office Memorandum
No.26848/F., Dated 24.05.2008 may be referred to.
2.
The Joint account of the pensioner with the spouse could be
operated either by ‘Former or Survivor’ or ‘Either or Survivor’ basis
subject to the following terms and conditions;
(a) Once pension has been credited to a pensioner’s bank
account, the liabilityof the Government/Bank ceases. No
further liability arises, even if the spouse wrongly draws the
amount.
(b) As pension is payable only during the life of a pensioner,
his/her death shall be intimated to the bank at the earliest
and in any case within one month of the demise, so that the
bank does not continue crediting monthly pension to the joint
account with the spouse, after the death of the pensioner. If,
however, any amount has been wrongly credited to the joint
account, it shall be recoverable from the joint account and /
or any other account held by the pensioner/spouse either
individually or jointly. The legal heirs, successors, executors
etc. shall also be liable to refund any amount, which has
been wrongly credited to the joint account.
The pensioner shall have to furnish an undertaking to
the effect that his legal heirs, successors, executors shall be
liable to refund excess amount if any credited to Pensioner’s
Account / Joint Account.
(c) Payment of Arrears of Pensions to the joint Account with the
pensioner’s spouse as nominee would continue if there is an
‘accepted nomination’ as per Note-A-appended to S.R. 318
of Orissa Treasury Code Vol.I.
412
3.
Existing pensioners desiring to get their pension credited to a
joint account as indicated above are required to submit an application to
the branch bank, from where they are presently drawing pension in the
enclosed form. This would also be signed by the pensioner’s spouse in
token of having accepted the terms and conditions laid down in this
Department Office Memorandum No.26848 dt.24.05.2008. These
instructions are also applicable to the pensioners retiring after the issue
of this Memorandum dt.24.05.2008.
Sd/- S.K.Mishra
Special Secretary to Government
413
ANNEXURE – 1 (A)
FORM FOR DRAWAL OF PENSION THROUGH JOINT ACCOUNT
To
The Branch Manager,
__________________(Bank)
__________________(Branch & Address)
Sub: Payment of pension under PPO No.___________________
through your bank branch.
Dear Sir / Madam,
I wish to receive my Pension under PPO No._______________ by
getting it credited to the Saving / Current bank account No._______________
which is operated jointly in your branch by me and my spouse, Mr./Mrs.
___________ in whose favour an authorization for family pension exists in the
pension payment order (PPO).
I have read and understood the contents of the Govt. of Orissa,
Finance Department Office Memorandum No.26848 dt.24.5.2008 which
contains the following terms & conditions. Once pension has been credited to
pensioner’s bank account, liabilities of the Govt. / Bank ceases. No further
liability arises even if the amount is wrongly drawn by the spouse.
(a) As pension is payable only during the life a pensioner, his / her
death shall be intimated to the bank at the earliest and in any case
within one month of the demise, so that the bank does not continue
crediting monthly pension to the joint account with the spouse, after
the death of the pensioner. If, however, any amount has been
wrongly credited to the joint account, it shall be recoverable from
the joint account and / or any other account held by the pensioner /
spouse either individually or jointly. The legal heirs, successors,
executors shall also be liable to refund any amount which has been
wrongly credited to the Joint Account.
(b) Payment of Arrears of Pensions to the Joint Account with the
pensioner’s spouse as nominee would continue if there is an
‘accepted nomination’ as per Note-1-A appended to S.R. 318 of
Orissa Treasury Code Vol. – 1.
I accept the above terms & condition, My spouse too, in token of
having accepted those terms & conditions, has put his / her signature below.
1. Signature of the pensioner
2. Signature of Spouse
414
FINANCE DEPARTMENT
NOTIFICATION
Bhubaneswar, dated the 17th June, 2008
No. TRC – 14/2008 - 29846/F., Government have been pleased
to attach the Office of the Commandant, OSAP 3rd India Reserve
Battalion Camp at Office of I.G. of Police SAP, Orissa Cuttack to the
District Treasury, Cuttack for all Government transactions including
drawal of bills of their establishment with immediate effect.
By Order of the Governor
Sd/- S.K.Mishra
Special Secretary to Government
415
FINANCE DEPARTMENT
***
No.TRC-20/2008- 32011 (40)/F.,
From
Shri A.K.Tripathy, IAS,
Chief Secretary.
To
The Principal Secretaries /
Commissioner-cum-Secretaries/Secretaries,
All Departments of Government.
Sub: Measures for Budget Allotments in Soft copy by all
Departments and all Controlling Officers and supply of the
same to the Directorate of Treasuries and Inspection, Orissa
to enable transactions for the financial year 2008-09 through
the Orissa Treasury Management System.
Bhubaneswar, dated the 27th June, 2008
Sir/Madam,
Instructions have been issued vide Finance Department Letter
No.7930/F., dt.23.02.08 (copy enclosed) regarding distribution of budget
allotments for the year 2008-09 and communication of the same to the
Director of Treasuries and Inspection, Orissa within the schedule time
so as to ensure smooth operation of Orissa Treasury Management
System (OTMS). But instances have come to the notice of Government
that some employees are not getting their salary and other entitlements
in time due to delay in distribution of budget allotments by the
Administrative Departments to the Controlling Officers and nontransmission of D.D.O.-wise budget allotment data by the Controlling
Officers to the Directorate of Treasuries and Inspection, Orissa. It may
be noted that the system will not allow passing of any bill without
adequate budget provision under any unit and distribution of the
allotment through OTMS.
2. Considering the difficulties faced by the employees, it is
reiterated that all the Departments must take steps for distribution of
budget allotments and transmission of D.D.O.-wise allotments data by
the Controlling Officers to the Directorate of Treasuries and Inspection,
Orissa in time to ensure timely payment to the employees.
3. In order to avoid the Banking Cash Transaction Tax (BCTT)
liability falling on the employees, instructions have been issued vide
Finance Department O.M. No.TRC-32/04-33563/F dated 13.07.2005
416
(copy enclosed) regarding drawal of salary and other personal
entitlements of Government employees and schematic funds through
bank account/Account payee cheque. Salary and other personal
entitlements of Government employees who have Savings Bank
account in the Treasury-linked Bank are being credited immediately in
their S.B. account. In case of employees who have bank accounts, but
not in the Treasury-linked bank, their salary and other personal
entitlements are credited to the Current Account of the DDO, who in
turn issues cheques to the concerned employees. Besides, in respect of
Government employees working in remote areas where bank facilities
are not available and since it will be difficult to avail the facility of
payment through cheques, payment will continue to be made in cash
with the condition that the amount to be withdrawn by the D.D.O. will not
exceed rupees one lakh on any single day. Hence, there should not be
any delay in disbursement of salary and other personal entitlements to
the Government employees. But it has come to the notice of
Government that in some cases Government employees are facing
difficulties in drawal of salary and personal entitlements in time in spite
of the above-mentioned clear-cut instructions.
4. It is, therefore, once again reiterated that all out efforts should
be made to ensure that salary and other personal entitlements of the
Government employees are paid in time. The concerned Administrative
Department will be held responsible for delay in the matter and for not
adhering to the aforesaid guidelines.
Yours faithfully,
Sd/- A.K.Tripathy
Chief Secretary
417
FINANCE DEPARTMENT
***
No.TRC-26/2006- 7930 /F., Dt.23.02.2008
From
Shri Priyabrata Mishra,
Special Secretary to Government.
To
The Principal Secretary /
Commissioner-cum-Secretary/
Secretary,
All Departments.
Sub: Preparatory measures for Budget Allotments in Soft copy by all
Departments and all Controlling Officers and supply of the same
to the Directorate of Treasuries and Inspection, Orissa to enable
transactions for the financial year 2008-09 through the Orissa
Treasury Management System.
Madam/Sir,
In inviting a reference to the subject mentioned above, I am directed to
say that the Annual Budget for the year 2008-09 has been placed in the
Orissa Legislative Assembly on 16.02.2008 and the Appropriation Bill, 2008 is
likely to be placed on 31.03.2008. After the Appropriation is approved by the
State Legislature, then only bills can be entertained by the Treasuries relating
to the allotments for the year 2008-09. A tentative schedule for the process of
distribution and communication of budget allotments for the year 2008-09 by
the Departments and Controlling Officers has been worked out as given
below.
TIME SCHEDULE FOR DISTRIBUTION OF ANNUAL BUDGET
ALLOTMENTS FOR THE FINANCIAL YEAR 2008-09
Sl.
Activity
Date
1. Refresher Training on “Budget Interface”
26.02.08 to 29.02.08
Software for Departments and Controlling
Offices at DTI Nerve Centre.
2. Distribution of Software CDs to During the training between
Departments (along with the CDS for 26.02.08 to 29.02.08
respective Controlling Officers) by
D.T. & I. (Orissa)
Latest by 07.03.08
3. Distribution of Controlling Officer-wise
Budget data by the Departments and
providing the export flat files to D.T.& I.
Orissa.
by
11.03.2008
4. Preparation of Import files for the Latest
Controlling Officers and distribution of (Simultaneously these would
those import files to the Departments to be handed over to the
be distributed to the Controlling Officers Departments as and when
the Departments supply the
under their jurisdiction.
418
5.
6.
7.
Controlling
Officer
level
distribution to D.T. & I.
Orissa.
11.03.2008 to 25.03.2008
Distribution of DDO-wise budget data
and providing the export files to D.T.& I.
Orissa by the Controlling Officers to be
fed into the Central Servers.
On or before 31.03.08
Transmission of Detailed DDO-wise data
from Central Location to Respective
Treasuries.
Receipt of fresh bills (all bills including
02.04.2008 onwards
salary bills for the month of March, 2008
(01.04.08 being a public
payable in April, 2008) by the Treasuries.
holiday)
2.
It is therefore, requested that necessary steps may kindly be taken at
your end to depute the concerned officials to attend the refresher training
programme at DTI Nerve Centre as per the time schedule.
This may kindly be treated as most urgent.
Yours faithfully,
Sd/- P.Mishra
Special Secretary to Government
419
FINANCE DEPARTMENT
***
OFFICE MEMORANDUM
No.TRC.32/04-33563/F.,
Dt.13.07.2005
Sub:- Drawal of salary and other personal entitlements of
Government Employees and schematic funds through
Bank Account / Account Payee Cheque.
The matter of disbursement of salary of Government employees
through cheques has been engaging the attention of Government for
quite sometime, keeping in view the security hazards of carrying huge
amount of cash, misuse of available cash as well as for simplifying
accounting and for benefit of employees.
2. In the meantime, the Finance Act, 2005 of Government of India
has introduced a new levy, namely, the Banking Cash Transaction Tax
(BCTT) which has come into force w.e.f 1st June, 2005. The BCTT is
levied @ 0.1% (10 basis points) of the value of taxable banking
transaction. Taxable banking transactions have been defined to mean;
(i)
(ii)
Withdrawal of cash (by whatever mode) exceeding a specified
limit on any single day from an account (other than a Savings
Bank A/C) with any Scheduled Bank.
Receipt of cash exceeding a specified limit from any Scheduled
Bank on any single day on encashment of one or more term
deposits, whether on maturity or otherwise.
3.
The specified limit is Rs.25,000/- in case of individual and HUFs,
and Rs.1,00,000/- for other taxable entities. The BCTT is also payable,
by an office or establishment of the Central Government and the
Government of a State. Consistent with the same, Central Government
and State Government Offices or establishment will be liable to pay the
tax on the amount of cash withdrawn by them for their use if the amount
withdrawn by them is in excess of Rs.1,00,000/- on a single day from a
single account. It needs no reiteration that Government Offices or
establishments are required, in particular, to draw large sums for
disbursement of salaries and other personal entitlements of employees
as well as schematic funds. In order to avoid the tax liability falling on
the employees, it is expedient and necessary that employees of the
State Government open individual Savings Bank Accounts and receive
salary payments along with other personal entitlements by cheques .
420
4. Keeping these factors in view, Government after careful
consideration have decided that the salaries and other personal
entitlement of all Government employees will be credited to their
respective Bank Accounts w.e.f 1st August, 2005 in the manner
described hereinafter. This has to be scrupulously followed by all State
Govt. Offices / Establishments.
5. The employees of any particular establishment / office, whose
salaries are being drawn from specific nationalized Bank/ scheduled
Bank which is attached to a particular Banking District Treasury /
Special Treasury / Sub-Treasury may open individual Saving Bank
Account in that particular Bank. Their salaries will be immediately
credited to their respective individual accounts. Those employees who
would not like to open Account in that particular Bank but have
accounts in other Banks would receive an Account Payee Cheque
from concerned D.D.O. However, in that event, clearing of cheque
would take some time, with possibility of imposition of collection
charges by the Bank on account of said facility. To avoid the extra
burden it is desirable that all the employees of a particular Government
establishment / office open individual Savings Bank Account in the
Bank from where their salaries are being drawn.
6. The net entitlements in respect of the employees who have no
deductions to be made on account of loans from any Bank and other
financial institutions will be credited instantly to the respective Savings
Bank Accounts of the respective employees in the concerned Bank
where Government transactions of that office / establishment are being
conducted.
7. (i) Those employees who have availed loans from any Bank /
Financial Institutions, recovery of which is entrusted with the D.D.O.
the amount arrived at after deduction of the loan repayment amount
shall be credited into the respective Savings Bank Accounts of the
employees.
(ii) The amount so deducted will be credited into the current
Account to be opened by the concerned D.D.O. who will in turn issue a
cheque to the concerned Bank/Financial Institution for the amount so
deducted alongwith employee details.
(iii) Once the salary payments through cheques are introduced,
D.D.Os will not be making the deduction on account of new house
building loans etc. availed by employees. These deductions will be
421
made by the Banks themselves as the employees’ accounts will be with
the Banks.
8.
In the remote areas where bank facilities are far from the
headquarters of the employees and since it will be difficult to avail the
facilities of payment through cheques, the payment would continue to
be made by cash as per the existing practice subject to condition that
the amount to be withdrawn by the D.D.O. will not exceed Rs.1,00,000/(One Lakh) on a single day in any circumstance.
9.
Payment through cheques will also be followed in the case of
those employees who have Bank accounts but not in the particular
Bank attached to the Office / Establishment for treasury transactions. In
such cases the salary amount will be first credited to the current
account of the D.D.O. who in turn will issue cheques to the employee.
Wherever the DDO is required to make deduction for House Building
Loans ect. availed by the employee, he would issue cheques to the
banks concerned for the amount deducted.
10. The detailed procedures regarding the manner in which
establishment bills / bills of schematic funds will be preferred by the
D.D.Os as well as other accounting arrangements, have been spelt out
in the Annexure enclosed.
11. Necessary amendments to the relevant provisions of Orissa
Treasury Code Vol. - I and Vol. – II will be made in due course to
incorporate the aforesaid modes of obtaining legal quittance in respect
of monthly Pay & Allowances, other personal entitlements, schematic
funds.
12. This Office Memorandums supersedes earlier Finance
Department Office Memorandum No. 60235-Try-III-39/79 F.,
dt.26.12.79 and Memo No.64703(150)-Try-III-2/80 F dt.23.12.80 and
Letter No.TRB-78198-50084(130) F dt.5.12.1998 issued in this regard.
Sd/Dr. U. Sarat Chandran
Principal Secretary to Government
422
Annexure
GENERAL PROCEDURE TO BE FOLLOWED REGARDING
DRAWAL OF SALARY AND OTHER ENTITILEMENTS OF
EMPLOYEES
AND
SCHEMATIC
FUNDS
THROUGH
CHEQUES/SAVINGS BANK ACCOUNT
The follow up action to be taken by the employees of State
Government, their D.D.Os and the banks for operationalising drawal of
salary, other entitlements, schematic funds through cheques/Bank
Account is as under :
1)
Each employee of an office/establishment is required to
open a savings bank account in the bank conducting Govt.
transaction in respect of the office where the employee is
engaged and furnish his Savings Bank Account Number
to the respective D.D.Os by 20th of July, 2005. An
employee may open a Zero balance savings account
subject to condition that the minimum balance will be
adjusted from his entitlements in five equal monthly
instalments. The DDO should send a list of employees to
the concerned bank for opening of the savings accounts
and attest the photographs and signatures of the
employees. In case of employees having bank account in
the same bank, no fresh account is required to be opened.
2)
The D.D.O. of a State Government office/establishment is
required to open a Zero balance current account in his
official designation in the concerned Bank attached to a
District Treasury/Special Treasury/Sub-Treasury.
No
amount is required to be deposited in the bank for opening
of such current account.
3)
In the salary bill for the month of July, 2005 and onwards,
the D.D.Os are to mention the Savings Bank Account
number together with name and location of Bank of the
respective employees in the remarks column of the pay
bill Form (OTC-22).
4)
In the space provided for total net amount required for
payment in respect of the pay bill Form (OTC-22 ) the
following explanations are to be indicated:
i)
The amount payable to the Savings Bank Account of
the employees opened with the Bank, where
Government transaction of that office/establishment
is being conducted.
423
5)
ii)
The amount payable by separate Account Payee
Cheque for the employees having no Savings Bank
Account with the Bank, where Government
transaction of that office is being conducted.
iii)
The amount payable by Account Payee Cheque
towards the recoveries on account of pay roll savings
scheme and loans and advances of Bank or any
Financial Institutions in respect of employees whose
salary is drawn in the bill.
The DDO should submit along with the bill separate
supporting schedules indicating the following.
a)
Employee-wise list with Savings Bank Account
Number in respect of amounts to be credited to their
respective Savings Bank Accounts.
b) Employee-wise list indicating the amount which will be
credited into the Current Account of D.D.O.
c) List showing employee-wise recovery on account of Pay
Roll Saving Scheme/loan from Bank or any Financial
Institutions that would be credited into the Current
Account of the D.D.O.
6)
Wherever possible, a soft copy of the schedules may be
submitted to the concerned bank to save delay for crediting
of the amount.
7)
In the office copy of the Bill/ Acquittance Roll a note should
be kept about outside deductions like recoveries on
account of Pay Roll Saving Scheme/Bank or other
Financial Institutions and the total amount remitted in shape
of Account Payee Cheque should be mentioned.
8)
On the pay bill, the endorsement should contain specific
instructions for payment by means of credit to respective
Bank Account of the employees as per the schedule
enclosed and payment in shape of Account Payee Cheque
towards salary of employees having no account in the
particular Bank and the recoveries on account of Pay Roll
Savings Scheme & Bank or other Financial Institutions.
For example –
Please pay Rs._________ by transfer credit to the Savings
Bank Accounts of ________ number of employees;
424
Please pay Rs.__________ by transfer credit to the DDO’s
Current Account towards payment by cheque to _______
number of employees having no account in the Bank;
Please pay Rs._____________ by transfer credit to the
DDO’s Current Account towards recoveries of loans from
banks and financial institutions in respect of _________
number of employees.
9)
In the Form-OTC-82 the payment required in the above
manner should be mentioned along with authorisation in
favour of the messenger to collect a statement showing the
amount credited to the Bank Account of the employees,
amounts credited into the Current Account of DDO towards
salary of employees not having account with that particular
Bank and amounts credited into the Current Account of
DDO towards recoveries on account of Pay Roll Savings
scheme and loans availed from Bank or other Financial
Institutions, along with supporting statements containing
the details of the instruments duly signed by the Branch
Manager.
10)
On presentation of the bill at the District Treasury/Special
Treasury/Sub-Treasury, a token would be obtained, as
usual, by the bearer of the bill.
11)
The Treasury Officers are to record the Pay Order as per
endorsement on the bill by the DDO and send the passed
Monthly Salary Bills on the last two working days of the
month stipulating payment on the first day of the
succeeding month so as to enable the Bank to take steps
for crediting the amount due to the employee’s account and
current account of D.D.O respectively.
12)
The messenger authorised in Form – OTC- 82 should
exchange the Treasury Token in the Bank and tender the
Bank Token at the counter for disbursement of Salary
Cheques to claim the statements and instruments
mentioned in the authorisation slip in OTC- 82.
13)
The messenger is to hand over the statement containing
the amount credited to the Bank Account and the
instruments received to the DDO and the Cashier.
14)
In the Receipt side of the Cash Book of the D.D.O. net
amount of the Bill is to be entered and on the Payment side
425
the amount credited to the Bank Account of the employees
and the amounts paid to employees and amounts remitted
towards outside recoveries in shape of Account Payee
Cheque are to be mentioned. While remitting the amount
towards outside recoveries the DDO should forward a
signed Statement containing the details of amount
recovered from each employee.
15)
No formal aquittance is required for the amount credited to
the Bank Account of the employees. The statement
furnished by the Branch Manager, of the concerned Bank in
support of the amount credited to the Bank Account of the
employees is the proof of payment to the employees. In
respect of outside recoveries on account of Pay Roll
Savings Scheme and loan from Bank or other Financial
Institutions, a stamped receipt is to be obtained from the
Group Leader, Pay Roll Savings Scheme and the Bank or
other Financial Institutions respectively for the amount
deducted from the salary of individual employees and will
serve as the proof of payment. As regards the salary of
those employees paid in shape of Account Payee Cheque,
the legal aquittance shall continue to be obtained on the
Acquittance Roll/ Office Copy of the Bill.
16)
If any employee does not come forward to receive the
Account Payee Cheque in person or through his authorised
agent within a month of drawal of his salary, the DDO
should cancel the cheque.
17)
In order to watch the balance in the Bank account of the
D.D.O., a subsidiary cash book shall be maintained in the
prescribed proforma and the same should be reconciled
with the Bank in every month.
18)
The following important points shall be kept in view by the
D.D.O. and the Bank in the matter of accounting under the
system of payment outlined above.
(i)
A register for the Bank cheque books received and used
should be maintained by the D.D.O.
(ii)
Acquittance Rolls in Form OTC-28 should be modified by
adding a column as Col.13-A to indicate the cheque number and
date.
(iii) Undisbursed pay and allowances should be watched in a
Register in Form OTC-28 and shall be refunded by short drawal
in the next bill as required under S.R. 235 of OTC Vol-I.
426
(iv) Reconciliation between the balance at the Bank and that is
shown in the Register of undisbursed salary and allowances
should be effected periodically and for this purpose the Bank
Pass Book should be got updated every month. At the end of
every month, the Bank shall furnish a statement of receipts and
payments to each D.D.O.
(v)
Bank reconciliation statement for every month should be
prepared by the D.D.O. by 18th of the succeeding month with
reference to the Bank Pass Book and the statement furnished by
the Bank. Discrepancy, if any, should be reconciled instantly.
(vi) On presentation of account payee cheque by the
Government employee, the amount should be immediately
credited to his account and withdrawal should be allowed by the
Bank simultaneously, if sought for.
19)
The procedure outlined above shall apply mutatis mutandis to drawal of arrear salary and where salary for
part of a month is drawn. The aforesaid procedure shall
also be applicable in case of drawal of pensionary benefits
of the retired employees as well as drawal of schematic
funds by the DDOs.
20)
In case of Pension schemes like widow pension, old age
pension, disability pension etc. the DDOs should draw the
amount in cash not exceeding Rs.1.00 lakh on a single day.
21)
In case of drawal of amount on account of contingent
expenditure etc. exceeding Rs.1.00 lakh the amount may
be credited to the Current Account of the concerned DDO
and the DDO should make payments through account
payee cheques.
****
427
FINANCE DEPARTMENT
***
No.41181 (215)/F.: Bhubaneswar, the 8th September, 2008.
TRD-26/06
From
Shri S.K.Mishra,
Special Secretary to Government.
To
All Budget Controlling Officers.
Sub : Monthly reconciliation of Accounts with the Accountant General
(A&E).
Sir,
I am directed to say that the Controlling Officers are to undertake
verification and reconciliation of Departmental receipt and expenditure
figures for 2008-09 with those of Accountant General (A&E), Orissa as
per the schedule fixed in the Finance Department letter
No.36688(225)/F., dated 02.08.2008. Some of the Controlling Officers
are insisting on supply of detailed head of account-wise Treasury
Voucher No. by the Treasury for facilitating reconciliation.
2. In this connection it is clarified that under the existing
accounting procedure, the Treasuries compile accounts of expenditure
major head-wise and the detailed head-wise compilation is made at the
level of A.G.(A&E) for which it is not possible on the part of the
Treasuries to supply detailed head-wise expenditure to the Controlling
Officers.
3. It has been clarified earlier vide Para 22.1 and 22.2 of Finance
Department letter No.20591 dt.15.04.08 that the Controlling Officer-wise
expenditure statement furnished by AG (A&E), Orissa should form the
basis of monthly reconciliation of expenditure. The Controlling Officers
are to first compile the monthly expenditure on the basis of the
expenditure report received from the Drawing & Disbursing Officers
under their control and their own expenditure and furnish a return to the
Accountant General (A&E), Orissa in Form OGFR-30 as per Rule319(V) of OGFR Volume-I. The DDO-wise drawals reflected in the
monthly expenditure compiled by the Controlling Officers should be
verified with the figures furnished by the A.G. (A&E), Orissa. In course
of reconciliation in the Office of A.G. (A&E), Orissa, if it is found that any
item of expenditure is misclassified, then the amount should be
428
identified with reference to the head of account, DDO and Treasury
Voucher No. The Treasury Voucher No. should be obtained from the
Website of the DTI(O)”http://orissa.gov.in/treasuryweb/index.html” which
would minimize deployment of manpower and obviate correspondence
with the Treasury for obtaining T.V. No. On the basis of the T.V. No. of
the amount misclassified, the A.G.(A&E), Orissa may be requested to
book the expenditure under the proper head.
4. The procedure outlined above should be adopted by all
Controlling Officers so as to ensure timely reconciliation of accounts
with the Accountant General (A&E), Orissa.
Yours faithfully,
Sd/- S.K.Mishra
Special Secretary to Government
429
FINANCE DEPARTMENT
NOTIFICATION
The 22nd December 2008
No. 54930—TRC.-27/2008-F., In pursuance of Rule 5 of the Treasury
Rules (Orissa), the Minister, Finance after consultation with the
Accountant General (A. & E.), Orissa hereby directs that a new SubTreasury under the District Treasury, Jajpur shall be established at
Sukinda with effect from the 30th December 2008 having its jurisdiction
over the area comprising Sukinda Tahasil under Jajpur District.
2.
The Branch of State Bank of India at Sukinda shall undertake the
cash transactions of the said Sub-Treasury.
3.
The Special Treasury, Jajpur Road shall cease to have
jurisdiction over the area covered under jurisdiction of Sukinda SubTreasury from the said date.
By Order of the Governor
Sd/- S. K. MISHRA
Special Secretary to Government
FINANCE DEPARTMENT
NOTIFICATION
The 30th December 2008
No. 55966—TRC-27/2008-F., In pursuance of Rule 5 of the Treasury
Rules (Orissa), the Minister, Finance after consultation with the
Accountant-General (A. & E.), Orissa hereby directs that a new SubTreasury under the District Treasury, Jajpur shall be established at
Sukinda with effect from the 9th January 2009 having its jurisdiction
over the area comprising Sukinda Tahasil under Jajpur District.
2.
The Branch of State Bank of India at Sukinda shall undertake the
cash transactions of the said Sub-Treasury.
3.
The Special Treasury, Jajpur Road shall cease to have
jurisdiction over the area covered under jurisdiction of Sukinda SubTreasury from the said date.
4.
This supersedes Finance Department Notification No. 54930-F.,
dated the 22nd December 2008.
By Order of the Governor
Sd/- S. K. MISHRA
Special Secretary to Government
430
FINANCE DEPARTMENT
***
NO.TRB-02/2009 / 11185 (225)/ F
Dated 03.03.09
From
Shri S.K.Mishra,
Special Secretary to Government
To
All Principal Secretaries/
Commissioner-cum-Secretaries/
Secretaries to Government
All Heads of Departments.
Sub : Measures to prevent rush of expenditure towards the fag end
of the financial year 2008-09
Sir,
I am directed to say that Finance Department have earlier
intimated all Departments of Government/all Heads of Department to
avoid rush of expenditure towards the fag end of the financial year and
stick to the deadlines fixed for sanction, issue of allotment, reappropriation and surrender of funds, submission of bills in the
Treasuries and reference of proposal to Finance Department for release
of funds in letter No.2857 (255)/F Dt.14.01.2009.
2.
Sanction and release of funds:-
Keeping in view the difficulties faced by different Departments in
adhering to the schedule fixed earlier and the time required for feeding
of allotment in OTMS, the following deadlines as revised by Finance
Department letter No. 2857(225)/F Dt. 14.01.2009 are further extended
as follows :Sl.
No.
1
2
Items
Issue of Sanction Orders
and release of funds
Concurrence of F.D. for
sanction of funds and
release from Civil Deposit
Deadlines indicated
in F.D. Letter No.
2857(225) /F dt.
14.01.2009
28.02.2009
13.03.2009
28.02.2009
13.03.2009
Extended
Deadlines
431
3
4
5
6
3.
Requisition for Letter of
Credit (L.C.)
Re-appropriation of funds
and issue of allotment
Surrender of un-utilised
funds
Submission of Soft copies
of Allotment Date to
DT & I (O)
16.02.2009
13.03.2009
28.02.2009
13.03.2009
28.02.2009
18.03.2009
28.02.2009
17.03.2009
Presentation of bills in the Treasuries:-
The last date for submission of bills in the Treasuries has been
intimated in advance in Finance Department Circular No. 20591(225)/F
dated 15.04.2008 and No. 2857(225)/F dated 14.01.2009. In the
meantime, requests for extension of the deadlines for presentation of
bills in the treasuries/drawal of funds have also been received. Keeping
in view the difficulties of different Departments and the necessity to
regulate the submission of different kinds of bills / claims in the
Treasuries in a phased manner, the earlier deadlines for presentation of
bills / claims in the Treasuries are modified as enumerated below:Sl.
(i)
(ii)
(iii)
Item
Deadline prescribed
16.03.2009.
All bills pertaining to claims under the unit
“Other Contingencies” and purchase of No Treasury shall entertain
Machinery, Equipment & Vehicles, Share
any of these Bills, after
Capital Investment, Budgetary support in
16.03.2009 on any
favour of Cooperatives, Industrial
account.
Enterprises, Public Sector Undertakings
in shape of loan or Share Capital
Investment and subsidy.
Resubmission of bills/cheques after due
compliance, in respect of items as
19.03.2009
mentioned at (i) above which were
objected to earlier.
All other bills/cheques except
categories enumerated at (i) above.
the
18.03.2009 Extension of
this deadline would not be
allowed on any account
whatsoever.
432
Sl.
(iv)
(v)
Item
Resubmission of bills/cheques, after due
compliance except those mentioned at
(i), which were objected to earlier.
Presentation of fresh bills involving
payment in cash/bank draft relating
to :¾ Relief expenditure,
¾ Energy charges,
¾ Telephone charges,
¾ House Building Advance,
¾ Vehicle Advance,
¾ Old age pension,
¾ Mid-day meal,
¾ Police Organisation,
¾ Jails,
¾ Home Election,
¾ State Election Commission,
¾ Non-plan revenue expenditure
under the Major Heads of
Account –
9 3054-Roads and Bridges,
9 2059-Public Works,
9 2216-Housing,
9 2202-Education,
9 2210-Medical&Public Health,
9 2211-Family Welfare,
as recommended by the 12th
Finance Commission.
¾
ƒ
ƒ
ƒ
ƒ
ƒ
12th Finance Commission
Grants for
Urban Local Bodies and
PRIs
Chilka Lake,
Sewerage
system
for
Bhubaneswar,
Heritage Conservation
Maintenance of Forests
The State would lose a large amount
of 12th Finance Commission grant for
maintenance of Roads & Bridges and
Buildings, Education and Health, if
there is any surrender of the provision
for Non-Plan Revenue Expenditure
Deadline prescribed
24.03.2009
26.03.2009
433
Sl.
Item
(including 12 Finance Commission
grant) for these areas. The Controlling
Officers and the Drawing & Disbursing
Officers are to guard against this
eventuality at any cost.
(vi) Bills relating to drawal of 40% arrear
pay under the Orissa Revised Scale of
Pay Rules, 2008
(vii) Bills relating to SGRY, IAY, SGSY and
ITDP to be paid by transfer credit to the
P.L.
Account
of
the
concerned
DRDAs/ITDAs and all other bills which
are passed for payment by transfer credit
to deposit heads.
th
Deadline prescribed
26.03.2009
26.03.2009
4.
(i)
Budgetary funds should not be transferred to Civil Deposit.
(ii)
No bill/cheque/claim of any kind should be presented to the
Treasury/Spl. Treasury/Sub-Treasury if the money to be withdrawn
cannot be spent on or before 31.3.2009. Where the provision is not
likely to be spent by 31.3.2009, the provision shall be surrendered
under appropriate intimation to Finance Department in time. Un-spent
balance of funds drawn out of the budget provision for the year
2008-09 should be deposited in Government Account within
31.03.2009. Such un-spent balances should, on no account, be
carried over to the next financial year, as it will deflate the
expenditure of the subsequent year on its refund to Government
Account.
(iii) Sufficient care should be taken to present the bills relating to
Energy Charges, Expenditure on Relief, Schemes funded by ACA
for KBK, Externally Aided Projects, Rural Electrification, BKVY,
Dietary charges of Hospitals and Jails, Old Age Pension and 12th
Finance Commission Award before the deadline i.e. 18th March/26th
March, as the case may be.
(iv) Under no circumstances should money be drawn and kept in
D.C.R., Term Deposit, Bank Draft or in sealed bag or in any other form.
Any such instance coming to notice would be treated as temporary
misappropriation except when specifically authorized by Finance
Department in writing.
434
5.
(i)
The time schedule set out above must be adhered to without
any deviation. Under no circumstances shall the accounts of any
Treasury/Spl. Treasury/Sub- Treasury be kept open beyond
31.03.2009 with a view to accommodating transactions of the
current financial year. Under the Orissa Treasury Management
System (OTMS), all the Treasuries are connected to the Central
Location at the Directorate of Treasuries & Inspection, Orissa,
Bhubaneswar and the transactions are controlled by the System
itself. The OTMS does not provide for any backlog processing of
transactions at any stage. As such, exactly after 12.00 Midnight of
31st March 2009, which is technically the end of the current
financial year 2008-09, the system would automatically disable all
the allotments for 2008-09 across the State as a whole for the
financial year 2008-09 and it would not be possible at all to carry
out any transaction, relating to the Budget of 2008-09 after that
time, which is to be accounted for in the financial year 2008-09.
Collectors as heads of the Treasury administration in the Districts
will enforce these restrictions in the interest of financial discipline
as any deviation from the prescribed time schedule will cause
undue delay in submission of the accounts to the Accountant
General, Orissa.
(ii)
On 31st March, 2008, a number of Bills/ Cheques which were
passed by the Treasuries/Sub- Treasuries in the late hours and
sent to the respective banks for payment could not be encashed as
their computerized system did not admit the last minute
transactions. The concerned Departments should, therefore, take
advance action in this regard and advise the Controlling Officers &
DDOs to avoid submission of bills in the Treasuries after the
deadlines and ensure encashment of all claims presented in the
Treasury/Bank before 31st march, 2009 as the centralized payment
procedure of the banks under the Core banking System may not
accept the last minute transactions.
6.
As envisaged under S.R. 242 of O.T.C.Vol-I, money should not
be drawn from the Treasury unless it is required for immediate
disbursement. Instances have come to the notice of Govt. that money
drawn by the D.D.Os. is being kept unutilized for indefinite period. This
adversely affects the Ways and Means position of the State. Drawal and
retention of funds results in deferment/deprivation of the expenditure on
priority items which are linked with developmental activities. In order to
prevent drawal of money and retention thereof in shape of cash/bank
435
draft, the D.D.Os. must record a certificate on the body of the bills
presented after 31st March, 2009 as follows :
(i)
That “the money drawn in cash/bank drafts upto the period
31.03.2009 has been disbursed by now except
Rs._____________which
would
be
disbursed
by
30.04.2009 at the latest. Similarly, while presenting the pay
bill for April, 2009 to be paid on or after 01.05.2009, the
D.D.O. must record a certificate that “all moneys drawn in
cash/bank draft up to the period 31.03.2009 have been fully
disbursed and no amount is lying un-disbursed with him”.
(ii)
While presenting the pay bill for the month of May, 2009
onwards, the D.D.O. must record a certificate to the effect
that “the money drawn in shape of cash/bank draft through
the bills presented during the previous months has been
disbursed except the money drawn in A.C. bills and the
amount now proposed for withdrawal in this bill in shape of
Cash/Bank draft shall be disbursed within a period of 15
days from the date of actual drawal from the
Bank/Treasury”.
7.
It is observed that the cash balance Certificate is being furnished
in a routine manner although huge amounts remain un-disbursed for a
long period, which seriously affects the Ways & Means position. The
DDOs shall therefore furnish a cash balance report as on 15.04.2009 in
the enclosed proforma (at Annexure-‘A’) to the Collector of the District
by 21.04.2009 and the Collector in turn will report directly to Finance
Department (Ways & Means Branch) the name of DDOs who have
drawn money up to 31st March 2009 but have not disbursed it by
15.04.2009. A copy of such report should also be endorsed to the
concerned Heads of Department.
8.
Instruction issued vide F.D. letter No. 27397 (425)/F dt.25.6.92
and Memo No.53931 (442)/F dt.19.12.92 regarding restrictions on
heavy withdrawal of money at a time and its retention in unauthorised
Bank accounts must also be strictly followed. It is reiterated that in case
any D.D.O. is found to have kept Govt. money in the Bank or Post office
after drawal from Treasury/Bank without specific prior approval of the
Govt. in F.D., he/she shall be held personally liable. While scrutinising
the bills to be presented during 2009-10, the Treasury Officers must
check and ensure that a certificate is recorded on the body of the bill by
436
the D.D.O. concerned to the effect that no amount of money drawn from
Treasury/Bank has been kept in deposit account without specific prior
approval of Finance Department.
9.
The D.D.Os under the administrative control of the Departments
may be instructed to strictly follow these instructions.
10. All the D.D.Os are requested to furnish to the Finance
Department the balance in Civil Deposits as at the end of 2008-09 in
the proforma enclosed as in Annexure-I & II by 21st April, 2009.
11. I would, therefore, request you kindly to take timely steps for
sanction, release, re-appropriation, surrender and drawal of funds by
the revised deadlines stipulated above in the interest of fiscal discipline
and effective financial management. It should be noted that there will
not be further relaxation in the deadlines indicated above under any
circumstances whatsoever.
Yours faithfully,
Sd/- S.K.Mishra
Special Secretary to Government
437
ANNEXURE-I
K-Deposits and advances-(b) Deposits not bearing Interest-8443Civil Deposits-800-other Deposits (Information be furnished Department-wise)
Name of the
Department
1
Balance as on
1.4.2008
Amount
deposited from
1.4.2008 to
28.2.2009
Amount
deposited
during March,
2009
Total deposit
during 2008-09
(3+4)
3
4
5
2
Released
during
2008-09
Total deposit up
to the end of
2008-2009 (2+5)
Balance of
Civil Deposit
as on 1.4.2009
(6-7)
6
7
8
ANNEXURE-II
(Information be furnished Department-wise)
Name of the
Department
Name of the D.D.O.
Head of Account
from which amount
drawn and kept in
Civil Deposit.
Amount
Nature of
Claim
Whether drawn
in A.C. Bill or
D.C. Bill
Challan No. &
Date of Credit to
Civil Deposit
1
2
3
4
5
6
7
438
Annexure-‘A’
Cash Balance Report of DDOs. As on 15.04.2009
Name & Designation
of the D.D.O.
Name of the
Heads of
Department/Admi
nistrative
Department
Un-disbursed
amount out of
money drawn
before 1.3.2009
Un-disbursed
amount out of
money drawn in
March 2009
Total amount of
un-disbursed
money
Break up of the
un-disbursed
amount i.e.
whether kept in
cash/B.D./Banker’s
Cheque/DCR or in
unauthorized Bank
Account.
Reasons for
drawal &
retention of the
un-disbursed
amount in
violation of SR
242 of OTC
Vol-1.
1
2
3
4
5
6
7
Signature
Designation of D.D.O
MATTER RELATING TO
ORISSA GENERAL FINANCIAL RULES
439
FINANCE DEPARTMENT
***
No. 45174 /F.,
Codes-28/07
Bhubaneswar, the 4th October, 2008
OFFICE MEMORANDUM
The Governor of Orissa has been pleased to order that the
following amendment shall be made in the Orissa General Financial
Rules, Volume – I namely :AMENDMENT
The existing NOTE under rule-2 (ix-a) shall be “NOTE-1”. Below
to the existing note under rule-2 (ix-a), the following shall be inserted
namely,
“NOTE-2” :The Comptroller of Finance of Universities and
designated authority/Principals of Non-Government 255 Fully Aided +3
Degree Colleges may be declared as Drawing and Disbursing Officer in
respect of their establishment by respective Administrative
Departments.
This will come into force from the date of issue of this Office
Memorandum.
Sd/-R.N.Senapati
Principal Secretary to Government
MISCELLANEOUS MATTERS
440
FINANCE DEPARTMENT
*****
RESOLUTION
No. CCA-II-12/2008-29952/F., Bhubaneswar, dated the 18.06.08
Sub : Constitution of Committee for Examination of Draft Audit Code for
the Common Cadre Audit Personnel working under Finance
Department.
The State Government have been pleased to constitute the
Committee in order to examine the proposed Audit Code for the Audit
Personnel working under the Finance Department (CCA) with the
following members.
1.
Controller of Accounts
--
--
Chairman
2.
DE-cum-Dy. Secretary,
Finance Deptt.
--
--
Member
3.
Sr. Audit Officer,
A.G. (Civil Audit),
Orissa, Bhubaneswar
--
--
Member
Audit Officer,
Revenue & D.M. Deptt.
--
--
Member
Sri Kedar Nath Dash
Audit Supdt., Finance (EAO) Deptt.
--
Member
Sri Muktikant Mohanty
Auditor, Agriculture Deptt.
--
Member
4.
5.
6.
--
2.
The Committee shall submit its report to the Finance Department
within a period of three months from the date of issue of this resolution
for consideration of State Government.
ORDER – Ordered that the Resolution be published in the Orissa
Gazzette and copies thereof be forwarded to the Private Secretary to
Minister, Finance/ Chairman and Members of the Committee/ All
Departments of Government/ Principal A.G. (Civil-Audit), Orissa,
Bhubaneswar/ Controller of Accounts, Orissa, Bhubaneswar.
Sd/-R.N.Senapati
Principal Secretary to Government
441
FINANCE DEPARTMENT
No. 34887 (4)/F.,
Codes-14/2008
From
Smt. S. Sethi,
Under Secretary to Government.
To
The Accountant General, (A&E),
Orissa, Bhubaneswar/
The Accountant General, (Audit-I),
Orissa, Bhubaneswar/
The Accountant General, (Audit-II),
Orissa, Bhubaneswar
The Deputy Accountant General,
Orissa, Puri
Sub : Enhancement of binding charges of Law Books and Law
Journals.
Bhubaneswar, dated 21.07.2008
Sir,
I am directed to say that the monetary limit for binding charges of
Law Books, Law Journals & Law Reporters was last fixed at Rs.27/(Rupees Twenty Seven) only vide Finance Department letter
No.5354/F., Dtd.09.02.1994.
Due to rise in prices of binding materials and labour charges,
Government have been pleased to revise the monetary limit to an
amount not exceeding Rs.47/- (Rupees Forty Seven) only per volume
having half leather binding with binding cloth.
The revised rate shall be effective from the date of issue of the
order.
Yours faithfully,
Sd/-S.Sethi
Under Secretary to Government
442
FINANCE DEPARTMENT
***
RESOLUTION
Bhubaneswar, dated the 4th October, 2008
No. FFP-71/05 - 45177/F., The State Government have been pleased to
extend the term of Freedom Fighters Pension Committee, constituted in
Finance Department Resolution No. 19376/F., dt. 1.5.03, subsequently
extended vide Finance Department Resolution No. 5742/F., dt.10.02.04,
Resolution No. 27672/F., dt. 28.06.04, Resolution No. 4859/F.,
dt.08.11.04, Resolution No. 31376/F., dt. 1.7.05, Resolution No.
52299/F., dt. 18.11.05., Resolution No. 9304/F., dt. 2.3.05, Resolution
No. 41517/F., dt. 3.10.06., Resolution No. 17937/F., dt.13.04.07,
Resolution No.46695/F., dt.03.12.07 and Resolution No. 32234/F., dt.
30.06.08 for a further period of six months from 1.10.2008 to
31.03.2009 to consider the residual cases/ matters of Non-Jailed
Freedom Fighter Pension.
ORDER :- Ordered that the Resolution be published in the Orissa
Gazettee and copies thereof be forwarded to the Private Secretary to
Chief Minister / Private Secretary to Minister, Finance/ Chairman and
Members of Freedom Fighters Pension Committee / All District
Collectors/ Accountant General, Orissa, Bhubaneswar Deputy
Accountant General, Orissa, Puri.
By Order of the Governor
Sd/- B.R. Mishra
Additional Secretary to Government
443
FINANCE DEPARTMENT
*****
NOTIFICATION
Bhubaneswar, dated the 06.11.2008
No XIV-AUD-43/2007- 8588//F., in exercise of the powers
conferred by sub-section (1) of Section-4 of the Orissa Local Fund Audit
Act, 1948 read with the Orissa Local Fund Audit (Amendment) Act1976, the State Government do hereby appoint the Audit
Superintendents, Local Fund Audit as Assistant Examiner of Local
Accounts to discharge the functions of the Examiner of Local Accounts
under section-9 of the Orissa Local Fund Audit Act-1948 in respect of
Municipalities, NACs, Panchayat Samities, Universities, Nongovernment aided Educational Institutions and other Institutions subject
to statutory audit in accordance with the provisions of the said Act.
2.
Further, in exercise of the powers conferred by sub-section (2) of
Section-4 of the Orissa Local Fund Audit Act-1948 read with the Orissa
Local Fund Audit (Amendment) Act-1976, the State Govt. do hereby
empower the Assistant Examiner of Local Accounts-cum-Audit
Superintendent to exercise the powers under section-9- of the said Act
in respect of the above mentioned institutions, subject to the limitation
that he amount involved against any particular indivisual does not
exceed Rs.25,000/- (rupees twenty five thousand only) in respect of one
Audit Report.
Consequently, the monetary limit for the purpose notified earlier
vide this Deptt. Notification No XIV-AUD-43/07-10493/F., dated
31.12.07 in respect of the Assistant Examiner of Local Accounts as
appeared at Sl.No (i) is modified to the extent as mentioned here
under,(i)
Assistant
Examiner
of
Local In all cases where the
Accounts-cum Audit Superintendent amount involved does not
exceed Rs.25,000/(ii) Assistant
Examiner
of
Local In all cases where the
Accounts-cum District Audit Officer
amount involved exceeds
Rs.25,000/- but does not
exceed Rs.50,000/This will come into force with immediate effect.
By Order of the Governor
(B.R. Mishra)
Examiner-cum-Addl. Secretary to Government
444
FINANCE DEPARTMENT
***
No.FFP-477/2007-50653/F; Dated 18.11.2008
From
Shri P. Choudhury,
Under Secretary to Government.
To
The Director of Treasuries and
Inspection, Orissa, Bhubaneswar.
Sub:- Grant of Dearness Relief to the Freedom Fighters and their
eligible dependants under the Swatantrata Sainik Samman
Pension (SSS) Scheme -1980.
Sir,
In enclosing herewith a copy of the letter No.8/2/2008-FF(P) dtd
20.10.2008 received from the Government of India, Ministry of Home
Affaris, I am directed to say that Govt. of India have granted anothor
instalment of dearness relief to various categories of freedom fighters
and their eligible dependants @ 11% w.e.f. 1.8.2008. As such the
freedom fighters and their eligible dependants of the deceased freedom
fighters in receipt of the Central Swatantrata Sainik Samman Pension
are now entitled to draw dearness relief @ 79% (68% +11%) w.e.f.
1.8.2008.
It is therefore requested that all the District Treasuries / Special
Treasuries / Sub-Treasuries Officers of the State may be instructed for
payment of Dearness relief at the enhanced rate as indicated therein
after receipt of the authorization from the Accountant General, Orissa,
Bhubaneswar.
Yours faithfully,
Sd/- P.Choudhury
Under Secretary to Government
445
No.8/2/2008-FF(P)
Government of India / Bharat Sarkar
Ministry of Home Affairs / Grih Mantralaya
Lok Nayak Bhawan, Khan Market,
New Delhi- 110003
Dated the 20th October2008
To
The Chief Controller of Accounts,
Ministry of Home Affairs,
North Block,
New Delhi-110001.
Sub:- Grant of Dearness Relief to the freedom fighters and their eligible
dependants under the Swatantrata Sainik Samman Pension (SSSP)
Scheme, 1980.
Sir,
I am directed to refer to this Ministry’s letter No. 8/8/97-FF(P) dated
16/20th August, 1997 enhancing the rate of monthly pension to various
categories of freedom fighters and their eligible dependants under
Swatantrata Sainik Samman Pension (SSSP) Scheme, 1980 effective from
August 15, 1997. In para 2 of the said letter it was mentioned that pension be
linked with the price index in an appropriate manner. The matter was
examined in consultation with the Ministry of Finance (Department of
Expenditure) and after taking into consideration the All India Consumer Price
Index (AICPI) IW in June 1997 as the base, dearness relief @ 7% of the
pension or dependant family pension was sanctioned w.e.f 1st August 1998
vide Ministry of Home Affairs letter No.8/8/97-FF(P) dated 14th October 1998.
The dearness relief was revised periodically in consultation with the Ministry
of Finance as indicated below:1.
2.
3.
4.
5.
6.
7.
8.
9.
@ 13% w.e.f.1.8.1999,
@ 4% w.e.f 1.8.2000,
@ 4% w.e.f 1.8.2001,
@ 6% w.e.f 1.8.2002,
@ 5% w.e.f 1.8.2003,
@ 5% w.e.f 1.8.2004,
@ 6% w.e.f 15.8.2005,
@ 8% w.e.f 1.8.2006 and
@ 10% w.e.f 1.8.2007
Another installment of dearness relief @11% to freedom fighters has
2.
also become due w.e.f. 1.8.2008.
The matter has again been examined in consultation with the Ministry
3.
of Finance , (Department of Expenditure) and it has been decided to grant
446
another instalment of dearness relief to various categories of freedom fighters
and their eligible dependant under the Swatantrata Sainik Samman
Pension(SSSP) Scheme, 1980, (@ 11% with effect from August 1,2008 taking
(AICPI) IW in June, 1997 as the base. The total dearness relief payable to
various categories of freedom fighters and their eligible dependants would
thus come to 79% (i,e, 7% + 13% + 4% + 4%+6%+ 5%+5%+6%+8%+10% +
11%) with effect from 1.8.2008.
Dearness relief payable with effect from 1.8.2008, in terms of these
4.
orders to various categories of freedom fighters and their eligible dependants
under the Swatantrata Sainik Samman Pension(SSSP) Scheme, 1980, would
be as under :-
Sl.
No.
1(a)
(b)
2.
3.
4.
5.
Category
Dearness Relief @ 79%
of the basic monthly
pension payable with
effect from 1.8.2008
(Rs.)
Present rate of
basic monthly
pension
(w.e.f.2.10.2006)
(Rs.)
Ex-Andaman
Political
7330/Prisoners
Freedom
Fighters
who
6,830/suffered outside British India
(other than INA)
Other Freedom Fighters
6,330/Widow/widower
of
above Entitlement same
categories of freedom fighters as of the respective
deceased freedom
fighter
Unmarried/
unemployed 1,500/- each to all
three daughters
daughters
(Subject to a maximum of
three such daughters at a
time)
Mother and Father
1,000/-each
5791/5396/5001/Entitlement same as
of the respective
deceased freedom
fighter
1,185/- each to all the
three daughters.
790 /- each
You are requested to kindly issue necessary instructions to all
5.
concerned to modify the existing pension payments orders (PPO) of the
freedom fighters pensioners and their eligible dependants in each case so as
to effect commencement of payment of dearness relief to the extent indicated
in paragraphs three and four above.
This issues with the approval of the Ministry of Finance vide their U.O.
6.
No. 530/EV/08 dated 15.10.2008 and IFD of MHA vide their F.1816/AS &
FA(H) dated 16.10.2008.
Yours faithfully,
Sd/- R.C. Nayak
Deputy Secretary(FF)
Tele No.24690613
447
FINANCE DEPARTMENT
*****
No.____9278___/F
Bhubaneswar, the 04.12.2008.
FE-TP-II-9/2008
RESOLUTION
At present Local Fund Audit Organisation is having a cadre
strength of 43 Audit Superintendents for review and supervision of the
work of 499 nos. of Auditors. In the present fiscal scenario of the State,
funds are flowing in large scale to Local Bodies/ Institutions for various
developmental work, the audit of which has become necessary to
maintain financial discipline. Due to inadequate hands in the cadre of
Audit Superintendent, the review and supervision work is suffering to a
great extent and the spirit of audit is likely to be defeated. Thus the
cadre strength of Audit Superintendent needs upgradation due to above
administrative exigency. Orissa Subordinate Finance Service (Local
Fund Audit) Association has also been pressing for creation of
additional post of Audit Superintendents in the pursuit of meaningful and
result oriented audit.
After careful consideration, Government have been pleased to
upgrade 30 (thirty) posts of Auditors of Local Fund Audit Organisation in
the scale of pay of Rs.4750-125-7500/- to the rank of Audit
Superintendent in the scale of pay of Rs.5900- 200-9700/- in L.F.A
Organisation to strengthen the existing cadre strength of Audit
Superintendent.
Due to up-gradation of 30 (thirty) post of Auditors to the rank of
Audit Superintendent, equal number of posts of Auditors stand
abolished at base level, reducing the cadre strength of Auditors to 469
(499-30). After upgradation and abolition of the post of Auditors as cited
above, the re-allocation of posts of Audit Superintendent and Auditor in
Districts, State Headquarters and MDRAFM is made as under :Sl.
No.
1
1
2
3
4
5
6
7
8
Name of the
District
2
Balasore
Bolangir
Cuttack
Dhenkanal
Ganjam
Kalahandi
Keonjhar
Koraput
Present
sanctioned
strength of
Audit
Supdt.
No of
post
upgraded
Sanctioned
strength of
Audit Supdt.
after
upgradation
Present
sanctioned
strength of
Auditor
No of post
upgraded /
abolished
Sanctioned
strength of
Auditor s
after
upgradation/
abolition
3
3
2
8
2
3
2
2
3
4
+2
+1
+5
+1
+2
+1
+1
+3
5
5
3
13
3
5
3
3
6
6
36
23
85
23
31
22
20
43
7
-2
-1
-5
-1
-2
-1
-1
-3
8
34
22
80
22
29
21
19
40
448
9
10
11
12
13
14
15
Mayurbhanj
Phulbani
Puri
Sambalpur
Sundargarh
State Hqrs.
MDRAFM
Total
2
2
6
3
1
3
1
43
+2
+1
+4
+2
+2
+3
(+)30
4
3
10
5
3
6
1
73
28
25
64
41
20
38
499
-2
-1
-4
-2
-2
-3
(-)30
26
24
60
39
18
35
469
This order supersedes all previous orders orders issued to this
effect.
This resolution will come into force from the date of its issue.
ORDER:- Ordered that this Resolution be published in an extra ordinary
issue of Orissa Gazette.
Also ordered that copies of the resolution be sent to All
Departments of Govt./ All Heads of Departments/ All Collectors/
Accountant General (A&E), Orissa, Bhubaneswar.
By Order of the Governor.
Sd/- (B. R. Mishra)
Examiner-cum-Additional Secretary to Govt.
449
URGENT
FINANCE DEPARTMENT
*****
RESOLUTION
Bhubaneswar, the 27.12.08
Sub:-
Revision of the State Token Freedom Fighter Pension.
No.FFP-39/2006 55692/F., The question of enhancement of the existing
rates of State (Token) Freedom Fighter Pension was under
consideration of Govt. for some time past. After careful consideration,
Government have been pleased to decide as follows:(i)
The existing rate of pension for the State Token Freedom
Fighters’ Pension for the Freedom Fighters and their eligible
dependants who are in receipt of Swatantrata Sainik Samman
Pension from Central Revenue shall be enhanced from
Rs.800/- to Rs.1000/- per month with effect from 1st day of
January, 2009.
ORDER:- Ordered that the Resolution be published in the ORISSA
GAZETTE and copies thereof be forwarded to all Departments of Govt. /
All Heads of Departments / All Distict Collectors / All Treasury, Spl.
Treasury and Sub-Treasury Officers / All Regional Bank Managers of all
Nationalized Banks / Principal Accountant General, Orissa, Bhubaneswar
and Deputy Accountant General, Orissa, Puri / Director of Treasuries and
Inspection, Orissa, Bhubaneswar / Secretary to Governor / Private
Secretary to Chief Minister / Private Secretary to Minister, Finance.
By Order of the Governor
Sd/- S.N Pattnaik
Special Secretary to Government
450
No.1083—CCA-1-6/2008-F.
FINANCE DEPARTMENT
***
RESOLUTION
The 6th January 2009
At present Common Cadre Audit Organisation is having a cadre
strength of 51 Audit Superintendents for a review and supervision of the
work of 385 Nos. of Auditors. In the present position, Common Cadre
Auditors are stagnating in the same post for more than 20 years.
Thus the cadre strength of Audit Superintendent needs
upgradation due to above administrative exigency.
After careful consideration, Government have been pleased to
upgrade 7 (Seven) posts of Auditors of Common Cadre of Auditors
Organisation in the revised Pay Band-2 Rs.9,300 to Rs. 34,800 + Grade
Pay Rs. 4,200 (Old scale Rs. 4,750—125—7,500) to the rank of Audit
Superintendent in the revised Pay Band -2 Rs. 9,300 to Rs. 34,800 +
Grade Pay Rs. 4,200 (Old scale Rs. 5,900—200—9,700) in CCA
Organisation to strengthen the existing cadre strength of Audit
Superintendent.
Due to upgradation of 7 (Seven) post of Auditors to the rank of
Audit Superintendent equal number of posts of Auditors stand abolish at
base level, reducing the cadre strength of Auditors to 378 (385-7). After
upgradation and abolition of the post of Auditors as cited above, the reallocation of posts of Audit Superintendent and Auditor in different
Administrative Departments is made as under :—
Sl.
No.
Name of the
Department
Present
sanctioned
strength of
Audit
Supdt.
No of
post
upgraded
Sanctioned
strength of
Audit Supdt.
after
upgradation
Present
sanctioned
strength of
Auditor
No of post
of Auditor
abolished
Sanctioned
strength of
Auditor s
after
abolition
1
1
2
3
4
5
2
F.S. & C.S.
FY & A.R.D.
P. R.
W. & C. D.
School & M.
E.
Labour &
Employment
I. & P. R.
3
4
3
4
1
1
4
+1
+1
+1
+1
+1
5
5
4
5
2
2
6
33
25
31
10
8
7
-1
-1
-1
-1
-1
8 (6-7)
32
24
30
9
7
0
+1
1
5
-1
4
0
+1
1
5
-1
4
6
7
451
This order supersedes all previous orders issued to this effect.
This Resolution will come into force from the date of its issue.
____________________
ORDER—Ordered that this Resolution be publised in an
extraordinary issue of the Orissa Gazette.
Also ordered that copies of the Resolution be sent to all
Departments of Government/ Accountant-General (A. & E.), Orissa,
Bhubaneswar.
By Order of the Governor
Sd/-S. N. PATNAIK
Examiner (LFA)-cum-Special
Secretary to Government, Finance Department
452
No. 10910 – OFS-II-1/2009-F.
FINANCE DEPARTMENT
RESOLUTION
The 28th February, 2009
Subject : - Restructuring the cadre of the Orissa Finance Service
and Constitution of the Orissa Taxation & Accounts
Service.
The proposal relating to restructuring the cadre of the Orissa
Finance Service and constitution of the Orissa Taxation & Accounts
Service has been engaging the attention of the Government for
sometime past. After careful consideration, the State Government have
decided as follows:
1.
Orissa Finance Service being a premier Service of the State, the
senior functionaries of the Service are involved in the key decision
making process relating to Financial Management of the State including
Tax Administration, Treasury Administration, Expenditure Management,
Budget Formulation etc. In order to facilitate the elevation of these
functionaries at a comparatively younger age so that they can reach
policy formulating levels in the later stage, it is necessary to restructure
the hierarchy of the Orissa Finance Service. Therefore, initial induction
into the base level of the restructured Orissa Finance Service shall be in
Orissa Finance Service-I (Junior Branch), in Pay Band-3 (Rs. 15,60039,100) with Grade Pay of Rs.5,400/- (as may be revised from time to
time) with a cadre strength of 450 as per the following pattern:(a) Not less than fifty percent of the posts in the service shall be filled
up by direct recruitment, through Combined Competitive
Examination conducted by Orissa Public Service Commission.
(b) Not more than fifty percent of the posts shall be filled up by
promotion from among officers of Orissa Taxation & Accounts
Service, who (i)
are Graduates,
(ii)
are within fifty years of age,
(iii)
have rendered not less than fifteen years of Government
Service and
(iv)
are in receipt of Grade pay of Rs.4,600/- in the P.B-2 of the
Orissa Revised Scales of Pay,2008.
2.
Simultaneously, with a view to providing scope (a) for the growth
of dedicated cadre of functionaries with professional expertise in
Financial Management and field execution thereof and (b) for the
453
systematic career development of the functionaries of the Orissa Subordinate Services, it has been decided to constitute a new cadre,
namely, the Orissa Taxation & Accounts Service (OT&AS) with cadre
strength of 345 as detailed below:
The Finance Department shall be the cadre controlling or
Administrative Department in respect of OT&AS. At the base level the
OT&AS shall continue in the existing Pay Band-2 (Rs.9,300 -34,800)
with Grade Pay of Rs.4600/- (as may be revised from time to time).
Induction to the service shall be as per the following pattern:
(a)
not less than 50% by direct recruitment through Combined
Competitive Examination conducted by Orissa Public
Service Commission, and
(b) not more than fifty percent by way of lateral selection of officers of
outstanding merit from among the Orissa Subordinate Finance
Service Cadres and other eligible Subordinate cadres and such
other categories of employees as may be prescribed by Government
from time to time; who (i) are Graduates,
(ii) are not more than fifty years of age;
(iii) have put not less than fifteen years of Government service, and
(iv) have outstanding records of service on the principle of
suitability with due regard to seniority .
3.
Since sufficient number of Officers in OT&AS cadre shall not be
instantly available to man all the post in the cadre some offices of OFSI(Junior Branch) shall discharge the function of these posts.
4.
The number of existing OFS-II officers upgraded to the rank of
OFS-I (Junior Branch) in excess of the cadre strength shall be retained
in the cadre as temporary addition to the cadre.
5.
The Cadre strength of restructured grades of Orissa Finance
Service will be as follows:
Sl.
No
(1)
1.
2.
3.
4.
Rank
5.
(2)
OFS-I (Junior Branch)
OFS-I (Senior Branch)
OFS (Supertime)
OFS (UGST)
OFS (Superior Administrative
Grade)
6.
OFS (Special Secretary)
Existing
Strength
(3)
186
67
53
26
4
2
Revised
Strength
(4)
450
97
55
30
4
Cadre Schedule
(5)
Annexure-I
Annexure-II
Annexure-III
Annexure-IV
Both
the
grades
merged
in
OFS
(SAG)
Annexure-V
454
6.
The cadre schedule containing the post of Orissa Finance Service
and Orissa Taxation and Accounts Service will be issued by Finance
Department.
7.
The amendments to, or the formulation of the Rules regulating
recruitment to the restructured Orissa Finance Service and the newly
constituted Orissa Taxation and Accounts Service shall be finalized in
the prescribed manner within a period of three months.
8.
This will come into force with immediate effect.
Order - Ordered that this Resolution be published in the extraordinary
issue of the Orissa Gazette and copies thereof be forwarded to all
Departments of Government/ all Heads of Departments/ Accountant
General, Orissa, Bhubaneswar/ Secretary, Orissa Public Service
Commission / Secretary to Governor, Orissa.
By Order of Governor
Sd/- ARABINDA MISRA
Additional Secretary to Government
Annexure-I
OFS-I (JUNIOR BRANCH)
(Scale of Pay - PB-3 – 15,600-39,100 +Gr.Pay 5,400/-)
Sl.
No.
(1)
1
2
3
4
5
6
7
8
9
10
11
12
Name of the Post
(2)
Asst. Financial Adviser-cum-Under Secretary to Govt.
Asst. Financial Adviser MBB Project
Audit Officer-cum-Under Secretary to Govt., FD
Officer-on-Special Duty-cum-Under Secretary to
Govt., FD
Asst. Examiner-cum-Under Secretary to Govt., FD
Accounts Officer, Panchayati Raj Deptt.
Deputy Director (Jr.), MDRAFM.
Accounts Officer, Directorate of Higher Education.
Asst. Director, Regional Directorate of Education.
Finance Officer-cum-Under Secretary, OPSC, Cuttack
Accounts Officer, O/o Chief Engineer (Rural Works)
Accounts Officer, No.I, O/o Chief Engineer, R&B,
Bhubaneswar.
Sanctioned strength
after restructuring
(3)
19
1
2
1
1
1
2
1
3
1
1
1
455
Sl.
No.
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
Name of the Post
P.A. to C.C.T.
A.C.C.T.
Treasury Officer, Special Treasuries
Additional Treasury Officer
Asst. Director of Try. & Inspection, O/o D.T.&.I. (O)
Dist. Audit Officer
Commercial Tax Officers
A.P.D. (Finance), DRDAs.
Finance Officer, Utkal University of Culture,
Bhubaneswar.
Comptroller of Finance, Fakir Mohan University,
Balasore
OSD-cum-Under Secretary, Finance Department
Comptroller of Finance, North Orissa University,
Baripada.
Dy. Administrator (Fin.), Shree Jagannath Temple,
Puri.
OSD-cum- Under Secretary, GA (AR), Department
Instructor, Financial Management & Accounts, SIRD
Accounts Officer, Orissa Legislative Assembly
Accounts Officer, Chilka Development Authority,
Bhubaneswar
Assistant Director (PMU), O/o D.T.I.(O)
Accounts Officers in Heads of Departments and other
Offices
Total cadre Posts
Sanctioned strength
after restructuring
1
75
8
44
1
11
200
21
1
1
1
1
1
1
1
1
1
1
34
438
Deputation Posts
1
2
3
4
5
6
7
8
9
Finance and Accounts Member, C.D.A.,Manager
(Fin.), T.D.C.C. Ltd., (P.F.O.,W.R. Deptt.), Finance
Officer, Cuttack Municipal Corporation.
A.O., Orissa State Seeds Certification Agency,
Agriculture Department.
Project Finance Officer, Orissa Community Tank
Development & Management Society (W.R. Deptt.)
(Ex-Cadre)
A.F.A. –cum- Deputy Director, Accounts, (P.E
Department) (Ex-Cadre)
Accounts Officer, OUAT. (Ex-Cadre)
Accounts Officer, O.E.R.C.
DGM (Finance & Accounts) O.S.D.M.A.
Accounts Officer, Council of Higher Secondary
Education, Orissa
Accounts Officer, Board of Secondary Education,
Orissa
Total Deputation Posts
Grand Total (OFS-I(JB)
3
1
1
1
2
1
1
1
1
12
450
456
Annexure-II
OFS CLASS-I (Senior Branch)
(Scale of Pay - PB-3 – 15,600-39,100 +Gr.Pay 6,600/-)
Sl.
No.
(1)
1
2
3
4
5
Name of the Post
25
(2)
D.E.(LFA)-cum-Deputy Secretary, Finance Deptt.
OSD-cum-Dy. Secy., WR Deptt.
F.A. and C.A.O.,C.A.O.
FA, P.I. Unit under Works Department.
Deputy Commissioner of Commercial Taxes (Appeal &
LTU)
Deputy Commissioner of Commercial Taxes (I.T &
Policy)
Deputy Commissioner of Commercial Taxes (Law)
Deputy Commissioner of Commercial Taxes
(Enforcement)
Dy. C.C.T. (VAT)
Treasury Officer, District Treasuries.
Deputy Director (Training, Budget & Accounts), O/o
D.T.&.I. (O)
Chief Audit Officer & Accounts Officer, OFDC Ltd.,
Bhubaneswar.
Accounts Officer, UCE, Burla
Finance Officer, CHSE, Bhubaneswar
Financial Adviser, Orissa State AIDS Control Society,
Bhubaneswar.
Financial Adviser, OPHWC Ltd., Bhubaneswar
Finance & Accounts Officer, OWS &S Board,
Bhubaneswar.
Chief Accounts Officer, OSHB, Bhubaneswar.
Chief Finance Officer, Bhubaneswar Municipal Corp.
Chief Auditor, Bhubaneswar Municipal Corp.
Chief
Manager
(Finance),
Orissa
Beverage
Corporation
Deputy Director, MDRAFM
Audit Officer-cum-Deputy Secretary to Govt., FD
Officer-on-Special Duty-cum- Deputy Secretary to
Govt., FD
Deputy Director, MDRAFM
26
F.A. & C.A.O., S.I.P., Baripada
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Sanctioned strength
after restructuring
(3)
2
1
12
1
25
1
1
5
1
30
1
2
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Total Cadre Posts
96
Chief Accounts Officer, PHDMA under P.&.C.
Department
Grand Total (Senior Branch)
1
Deputation Posts
1
97
457
Annexure-III
OFS (SUPERTIME)
(Scale of Pay - PB-3 – 15,600-39,100 +Gr.Pay 7,600/-)
Sl.
No.
(1)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Name of the Post
(2)
Joint Commissioner of Commercial Taxes (12
Ranges)
Joint Commissioner of Commercial Taxes (Admn. /
Law/ VAT), O/o C.C.T. (O).
F.A.-cum-Joint Secretary in Departments
Financial Adviser-cum-Joint Secretary, Commerce &
Transport Department
Joint Secretary to Govt., Finance (Resource)
Department
Special Officer-cum-Joint Secretary to Govt.,
Finance (Budget) Deptt.
Joint Director of Treasuries & Inspection, Orissa
Addl. Director of Treasuries & Inspection, Orissa
F.A. & C.A.O., LSIP, Bolangir/ RRCS, Dhenkanal.
Joint Director, M.D.R.A.F.M.
Joint Director, G.A.A.
Comptroller of Finance in Universities.
F.O., Biju Pattnaik University of Technology.
F.A. & CAO (OPEPA, OLIC Ltd. ORHDC Ltd.,
OSCSC Ltd., OSRTC Ltd.)
Financial Adviser, Orissa Police Housing & Welfare
Corp.
CGM (Finance & Accounts), Orissa Industrial
Infrastructure
Development
Corp.
(IDCO),
Bhubaneswar.
Additional Controller of Accounts
Joint Director (Finance), Orissa State Health &
Family Welfare Society, Bhubaneswar.
GM (Finance), OSDMA
Total Cadre Posts
Sanctioned strength
after restructuring
(3)
12
3
13
1
1
1
1
2
2
1
1
6
1
5
1
1
1
1
1
55
458
Annexure-IV
OFS (SAG) CADRE
(Scale of Pay - PB-4 – 37,400-67,000 +Gr.Pay 8,800/-)
Sl.
No.
(1)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Name of the Post
(2)
Accounts Member, Sales Tax Tribunal
Examiner (L.F.A.)-cum-Addl. Secretary, Finance
Department
Member, Arbitration Tribunal
Addl. Commissioner of Commercial Taxes (Admn.)
Controller of Accounts, Orissa, Bhubaneswar
Addl. Secretary, Finance Deptt.
F.A.-cum-Addl.
Secretary,
Water
Resources
Department
F.A.-cum-Addl. Secretary, R.D. Deptt.
F.A.-cum-Addl. Secy., H.&.F.W. Deptt.
F.A.-cum-Addl. Secy., Home Deptt.
F.A.-cum-Addl. Secy., Revenue & D.M. Deptt.
F.A.-cum-Addl. Secy., H.&.U.D. Deptt.
F.A.-cum-Addl. Secy., Works Deptt.
Addl. Commissioner of Commercial Taxes(Revenue)
Addl. Commissioner of Commercial Taxes (SR-I)
Addl. Commissioner of Commercial Taxes (ST-II)
Addl. Commissioner of Commercial Taxes (VAT)
Addl. Commissioner of Commercial Taxes
(Vigilance)
Addl. Commissioner of Commercial Taxes (Law)
Addl. Commissioner of Commercial Taxes (Appeal)
(NZ/SZ/CZ)
Addl. Commissioner of Commercial Taxes (IT)
F.A.-cum-Addl.
Secretary,
Higher
Education
Department
F.A.-cum-Addl. Secretary, School and Mass
Education Departments
Total cadre Posts
Sanctioned strength
after restructuring
(3)
3
1
1
1
1
1
2
1
1
1
1
1
1
1
1
1
1
1
1
3
1
1
1
28
Deputation Posts
1
2
Finance & Accounts Member, BDA, Bhubaneswar.
Director, Finance, OFDC Ltd., Bhubaneswar.
Total Deputation Posts
Grand Total (SAG)
1
1
2
30
459
Annexure-V
OFS- (SPECIAL SECRETARY) CADRE
(Scale of Pay - PB-4 – 37,400-67,000 +Gr.Pay 9,000/-)
Sl.
No.
(1)
1
2
3
4
Name of the Post
Sanctioned strength
after restructuring
(2)
Special Secretary, Finance Department
Special Commissioner (Enforcement), O/o the
CCT(O), Cuttack
Director of Treasuries and Inspection, Orissa.
Director, M.D.R.A.F.M.
(3)
1
1
Total Posts
4
1
1
460
No. 833— AE(G.P.)-III-25/2006-F.
FINANCE DEPARTMENT
RESOLUTION
The 28th January 2009
At present, the G. P. wing of the Local Fund Audit Organisation is
having cadre strength of 13 Audit Superintendents for supervision of the
work of 119 Nos. of Auditors. In the present financial scenario of the
State Fund are flowing in large scale to the G. P. for implementation of
various Scheme /Development Works at grass root level for which
regular and proper audit of the G. Ps. have become absolutely
necessary to make them fiscally disciplined. Due to inadequate hands in
the cadre of Audit Superintendents in the G. P. wing the supervision
work is suffering to a great extent and the sprit of audit is likely to be
defeated. Thus the cadre strength of the Audit Superintendents needs
to be enhanced due to above administrative exigency.
After careful consideration, the Government have been pleased to
upgrade 5 (five) posts of Auditors in G. P. wing of Local Fund Audit,
Finance Department in the scale of pay Rs. 9,300—34,800 + Grade Pay
Rs. 4,200 (Previous scale of pay Rs. 4,750—125—7,500) to the rank of
Audit Superintendents in the scale of pay Rs. 9,300—34,800+Grade
Pay Rs. 4,200(Previous scale of pay Rs. 5,900—200—9,700) to
strengthen the existing cadre strength of Audit Superintendent.
Due to upgradation of 5 (five) posts of Auditors to the rank of
Audit Superintendents, equal Nos. of posts of Auditors stand abolished
at base level, reducing the cadre strength of Auditors to 114(119—5).
After upgradation and abolition of the post of Auditors as cited above
the reallocation of posts of Audit Superintendents and Auditors in
Districts, State Headquarters is made as under.
Sl.
No.
Name of the
District/SHqr.
Present
sanction
strength
of Audit
Supdt.
No. of
post
upgraded
Sanction
strength of
Audit
Supdt. after
upgradation
Present
sanctioned
strength of
Auditor
No. of post
upgraded/
abolished
Sanctioned
strength of
Auditors after
upgradation/
abolition
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
1
2
3
4
5
6
7
8
Balasore
Balangir
Cuttack
Dhenkanal
Ganjam
Kalahandi
Keonjhar
Koraput
1
1
1
1
1
1
1
1
+1
+1
1
1
2
1
1
1
1
2
09
05
16
07
11
06
05
13
-1
-2
-1
-
08
05
14
07
10
06
05
13
461
9
10
11
12
13
14
Mayurbhanj
Phulbani
Puri
Sambalpur
Sundargarh
State Hqrs
Total
1
1
1
2
13
+1
+1
+1
5
1
1
2
1
1
2
18
09
04
11
09
04
10
119
-1
-5
This Order supersedes all previous orders issued to this effect.
This Resolution will come into force from the date of its issue.
_______________
ORDER—Ordered that this Resolution be published in an extra
ordinary issue of the Orissa Gazette. Also ordered that copies of the
Resolution be sent to all Departments of Govt./all Heads of
Departments/all Collectors/Accountant General (A. & E.), Orissa,
Bhubaneswar.
By Order of the Governor
Sd/- S. PATNAIK
Examiner-cum-Special Secretary to Government
08
04
11
09
04
10
114
OMITTED FROM 2007-08
462
FINANCE DEPARTMENT
*****
No. TRD - 04/06 (Pt.) - 3729 (40)/F.,
From
Shri R.N. Senapati, I.A.S.
Principal Secretary to Government.
To
All Principal Secretaries
Commissioner-cum-Secretaries
Secretaries to Government
Sub:- Website of the Directorate of Treasuries & Inspection.
Bhubaneswar, dated the 28th Jan., 2008.
Madam/Sir,
After the successful implementation of
Orissa Treasury
Management System (OTMS), as a step towards providing easy access
to treasury related information in the State, a Website has been
developed by the Directorate of Treasuries and Inspection, Orissa
containing some important reports generated from all the treasuries. It
will provide reports like major receipts and expenditures of the State
and TV Numbers for all the DDOs. The address of the website is as
hereunder.
http:/Orissa.gov.in/treasuryweb
2.
It is therefore, requested that these reports may be accessed to
directly from the above website, as and when necessary.
Yours faithfully
Sd/- R.N.Senapati
Principal Secretary to Government
463
FINANCE DEPARTMENT
***
No.TRC-26/2006- 7930 /F., Dt.23.02.2008
From
Shri Priyabrata Mishra,
Special Secretary to Government.
To
The Principal Secretary /
Commissioner-cum-Secretary/
Secretary,
All Departments.
Sub: Preparatory measures for Budget Allotments in Soft copy by all
Departments and all Controlling Officers and supply of the same
to the Directorate of Treasuries and Inspection, Orissa to enable
transactions for the financial year 2008-09 through the Orissa
Treasury Management System.
Madam/Sir,
In inviting a reference to the subject mentioned above, I am directed to
say that the Annual Budget for the year 2008-09 has been placed in the
Orissa Legislative Assembly on 16.02.2008 and the Appropriation Bill, 2008 is
likely to be placed on 31.03.2008. After the Appropriation is approved by the
State Legislature, then only bills can be entertained by the Treasuries relating
to the allotments for the year 2008-09. A tentative schedule for the process of
distribution and communication of budget allotments for the year 2008-09 by
the Departments and Controlling Officers has been worked out as given
below.
TIME SCHEDULE FOR DISTRIBUTION OF ANNUAL BUDGET
ALLOTMENTS FOR THE FINANCIAL YEAR 2008-09
Sl.
Activity
Date
1. Refresher Training on “Budget Interface”
26.02.08 to 29.02.08
Software for Departments and Controlling
Offices at DTI Nerve Centre.
2. Distribution of Software CDs to During the training between
Departments (along with the CDS for 26.02.08 to 29.02.08
respective Controlling Officers) by
D.T. & I. (Orissa)
Latest by 07.03.08
3. Distribution of Controlling Officer-wise
Budget data by the Departments and
providing the export flat files to D.T.& I.
Orissa.
by
11.03.2008
4. Preparation of Import files for the Latest
Controlling Officers and distribution of (Simultaneously these would
those import files to the Departments to be handed over to the
be distributed to the Controlling Officers Departments as and when
the Departments supply the
under their jurisdiction.
464
5.
6.
7.
Controlling
Officer
level
distribution to D.T. & I.
Orissa.
11.03.2008 to 25.03.2008
Distribution of DDO-wise budget data
and providing the export files to D.T.& I.
Orissa by the Controlling Officers to be
fed into the Central Servers.
On or before 31.03.08
Transmission of Detailed DDO-wise data
from Central Location to Respective
Treasuries.
Receipt of fresh bills (all bills including
02.04.2008 onwards
salary bills for the month of March, 2008
(01.04.08 being a public
payable in April, 2008) by the Treasuries.
holiday)
2.
It is therefore, requested that necessary steps may kindly be taken at
your end to depute the concerned officials to attend the refresher training
programme at DTI Nerve Centre as per the time schedule.
This may kindly be treated as most urgent.
Yours faithfully,
Sd/- P.Mishra
Special Secretary to Government
PREPARED BY :-
FINANCE INFORMATION DIVISION, FINANCE DEPARTMENT