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      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Computation of time.
      • 4. Forms.
      • 5. Authentication of order or direction or rule, etc.
      • 6. Official seal of the Appellate Tribunal.
      • 7. Custody of the records.
      • 8. Sitting hours of the Appellate Tribunal.
      • 9. Working hours of the Appellate Tribunal.
      • 10. Judicial Member to preside.
      • 11. Calendar.
      • 12. Motion cases.
      • 13. Power to exempt.
      • 14. Power to extend times.
      • 15. Powers and functions of the Registrar.
      • 16. Power of adjournment.
      • 17. Delegation of powers by the Chairperson.
      • 18. Procedure for filing appeal, petition, application, etc.
      • 19. Particulars to be set out in the address for service.
      • 20. Initialling alteration.
      • 21. Presentation of appeal or petition.
      • 22. Number of copies to be filed.
      • 23. Lodging of Caveat.
      • 24. Endorsement and Verification.
      • 25. Translation of document.
      • 26. Endorsement and scrutiny of petition or appeal or document.
      • 27. Registration of appeal, application, petition, etc.
      • 28. Ex parte amendments.
      • 29. Calling for records.
      • 30. Production of authorization for and on behalf of an association.
      • 31. Interlocutory application.
      • 32. Procedure on production of defaced, torn or damaged documents.
      • 33. Preparation and publication of daily cause list.
      • 34. Carry forward of cause list and adjournment of cases on account of non sitting of a Bench.
      • 35. Order sheet.
      • 36. Maintenance of court diary.
      • 37. Statutes or citations for reference.
      • 38. Calling of cases in court.
      • 39. Regulation of court work.
      • 40. Registers to be maintained.
      • 41. Arrangement of records in pending matters.
      • 42. Contents of main file.
      • 43. Contents of process file.
      • 44. Execution file.
      • 45. File for miscellaneous applications.
      • 46. Destruction of record.
      • 47. Issue of notice.
      • 48. Summons.
      • 49. Steps for issue of fresh notice.
      • 50. Consequence of failure to take steps for issue of fresh notice.
      • 51. Entries regarding service of notice or process.
      • 52. Default of appearance of respondent and consequences.
      • 53. Filing of objections by respondent, form and consequences.
      • 54. Sitting of vacation Bench and posting of cases.
      • 55. Fee payable on appeal or petition etc.
      • 56. Award of costs in the proceedings.
      • 57. Inspection of records.
      • 58. Grant of inspection.
      • 59. Application for grant of inspection.
      • 60. Fee payable for inspection.
      • 61. Mode of inspection.
      • 62. Maintenance of register of inspection.
      • 63. Appearance of legal practitioner.
      • 64. Nomination or engagement of another legal practitioner.
      • 65. Consent for engaging another legal practitioner.
      • 66. Restrictions on appearance.
      • 67. Form and execution of Vakalatnama.
      • 68. Restriction on party's right to be heard.
      • 69. Professional dress for the advocate.
      • 70. Title of affidavits.
      • 71. Form and contents of the affidavit.
      • 72. Persons authorized to attest.
      • 73. Affidavits of illiterate, blind persons.
      • 74. Identification of deponent.
      • 75. Annexures to the affidavit.
      • 76. Application for discovery production and return of documents and, form of summons.
      • 77. Suo motu summoning of documents.
      • 78. Marking of documents.
      • 79. Return and transmission of documents.
      • 80. Procedure for examination of witnesses, issue of Commissions.
      • 81. Examination in camera.
      • 82. Form of oath or affirmation to witness.
      • 83. Form of oath or affirmation to interpreter.
      • 84. Officer to administer oath.
      • 85. Form recording of deposition.
      • 86. Numbering of witnesses.
      • 87. Grant of discharge certificate.
      • 88. Witness hhata payable.
      • 89. Records to he furnished to the Commissioner.
      • 90. Taking of specimen handwriting, signature etc.
      • 91. Order.
      • 92. Operative portion of the order.
      • 93. Corrections.
      • 94. Pronouncement of order.
      • 95. Pronouncement of order by any one member of the bench.
      • 96. Authorizing any member to pronounce order.
      • 97. Making of entries by Court Master.
      • 98. Transmission of order by the Court Master.
      • 99. Format of order.
      • 100. Indexing of case files after disposal.
      • 101. Transmission of files or records or orders.
      • 102. Copies of orders in library.
      • 103. Register of Special Leave Petitions or appeals.
      • 104. Placing of orders of the Supreme Court before Appellate Tribunal.
      • 105. Filing through electronic media.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Application.
      • 4. Capacity declaration.
      • 5. Capacity booking.
      • 6. Provision of Access to third party shipper CNG or LCNG stations.
      • 7. Obligations of shippers and authorised entity.
      • 8. Gas parameters.
      • 9. Facilities at the entry points and exit points.
      • 10. Nomination, scheduling, metering, allocation and billing.
      • 11. Gas accounting and reconciliation.
      • 12. Charges.
      • 13. Authorised entity's shortfall charges.
      • 14. Overrun charges.
      • 15. System imbalance charges.
      • 16. Hourly delivery, offtake and receipt rates.
      • 17. System Use Gas (SUG), Lost and Unaccounted for Gas (LUAG).
      • 18. Line Pack (LP).
      • 19. Planned maintenance.
      • 20. Force majeure.
      • 21. Operating procedures and emergencies.
      • 22. Confidentiality of information.
      • 23. Miscellaneous.
      • 24. Repeal.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Application.
      • 4. Declaration of capacity.
      • 5. Gas parameters.
      • 6. System Use Gas (SUG), Line Pack (LP) and Transmission Losses (TL).
      • 7. Measurement of gas.
      • 8. Obligations at entry point and exit point.
      • 9. Facilities at entry point and exit point.
      • 10. Pipeline capacity booking.
      • 11. Interconnection of two common carrier or contract carrier natural gas pipeline.
      • 12. Methodology for providing access.
      • 13. System indiscipline and charges.
      • 14. Planned maintenance.
      • 15. Information about force majeure.
      • 16. Operational planning.
      • 17. Emergencies.
      • 18. Confidentiality of information.
      • 19. Miscellaneous.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Application.
      • 4. Scope of affiliate code of conduct.
      • 5. Degree of accounting separation.
      • 6. Confidentiality of consumer information.
      • 7. Shared corporate services.
      • 8. Non-discriminatory access to services.
      • 9. Compliance measures.
      • 10. Record keeping and reporting requirements.
      • 11. Consequences of default and termination of authorization procedure.
      • 12. Miscellaneous.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Form, manner and the time of furnishing of returns, statements and Annual Report.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Annual Statement of Accounts and other relevant records.
      • 4. Permanent records.
      • 5. Authorized Signatory.
      • 1. Short title and commencement.
      • 2. Definition.
      • 3. Scope of work.
      • 4. Period of engagements.
      • 5. Selection of Institutional Consultants.
      • 6. Consultancy Evaluation Committee (CEC) and Consultancy Monitoring Committee (CMC).
      • 7. Invitation or Expression of Interest.
      • 8. Short List or Consultants.
      • 9. Terms of Reference.
      • 10. Request for Proposals.
      • 11. Receipt of proposals.
      • 12. Evaluation of proposals.
      • 13. Selection by direct negotiation.
      • 14. Proposed form of contract.
      • 15. Confidentiality.
      • 16. Conflict of interest.
      • 17. Procedure for selection of individual Consultants.
      • 18. Saving of inherent power of the Board.
      • 19. General power to amend.
      • 20. Power to remove difficulties.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Application.
      • 4. Initiation of proposal through expression of interest route or suomotu by Board.
      • 5. Criteria for selection of entity for expression of interest route.
      • 6. Invitation by Board for laying, building, operating or expanding of CGD network.
      • 7. Bidding criteria.
      • 8. Fixation and recovery of Transportation rate for CGD and CNG,
      • 9. Performance bond.
      • 10. Grant of authorization.
      • 11. Natural gas tieup and financial closure.
      • 12. Exclusivity period.
      • 13. Postauthorization monitoring of activities (precommissioning).
      • 14. Service obligations of authorized entity (post commissioning).
      • 15.
      • 16. Consequence of default predetermined penalties and termination of authorisation procedure.
      • 17. Entity authorized by the Central Government for laying, building, operating or expanding CGD network before the appointed day.
      • 18. Entity not authorized by the Central Government for laying, building, operating or expanding CGD network before the appointed day.
      • 19. Power to remove difficulties.
      • 20. Miscellaneous.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Applicability.
      • 4. Initiation of proposal through expression of interest route or suomotu by Board.
      • 5. Criteria for selection of entity for expression of interest route.
      • 6. Invitation by Board for laying, building, operating or expansion of natural gas pipeline.
      • 7. Bidding criteria.
      • 8. Performance bond.
      • 9. Grant of authorization.
      • 10. Capacity booking, natural gas tieup and financial closure.
      • 11. Fixation and recovery of natural gas pipeline tariff.
      • 12. Expansion of capacity in natural gas pipeline.
      • 13. Postauthorization monitoring of activities (precommissioning).
      • 14. Service obligations of authorized entity (post commissioning).
      • 15. Quality of service standards.
      • 16. Consequences of default and termination of authorization procedure.
      • 17. Entitles authorized by the Central Government for laying, building, operating or expanding natural gas pipeline before the appointed day.
      • 18. Entity not authorized by the Central Government for laying, building, operating or expanding natural gas pipeline before the appointed day.
      • 19. Provisions relating to dedicated pipelines for transport of natural gas.
      • 20. Access and interconnectivity to natural gas pipeline.
      • 21. Provisions regarding tiein connectivity or extension of natural gas pipeline or laying of spurlines.
      • 22. Miscellaneous.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Applicability.
      • 4. Initiation of proposal through expression of Interest route or suo-motu by Board.
      • 5. Criterial for selection of entity for expression of interest route.
      • 6. Invitation by Board for laying, building, operating or expansion of petroleum and petroleum products pipeline.
      • 7. Bidding criteria.
      • 8. Performance bond.
      • 9. Grant at authorization.
      • 10. Capacity booking petroleum petroleum tie-up and financial closure.
      • 11. Fixation and recovery of petroleum and petroleum products pipeline tariff.
      • 12. Expansion of capacity in petroleum and petroleum products pipeline.
      • 13. Post-authorization monitoring activities (pre-commissioning).
      • 14. Service obligations of authorized entity (post commissioning).
      • 15. Quality of service standards.
      • 16. Consequences of default and termination of authorization procedure.
      • 17. Entitles authorized by the Central Government for laying, budding, operating or expanding petroleum and petroleum products pipeline before the appointed day.
      • 18. Entity not authorized by the Central Government for laying, building, operating or expanding petroleum and petroleum products pipeline before the appointed day.
      • 19. Provisions relating to dedicated pipelines for transport of petroleum products.
      • 20. Access and Inter-connectivity to petroleum and petroleum products pipeline.
      • 21. Provisions regarding modifications or expansion or extension in a petroleum and petroleum products pipeline.
      • 22. Miscellaneous.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Application.
      • 4. Service norms for new PNG connections.
      • 5. Obligations of Consumers.
      • 6. Metering.
      • 7. Billing.
      • 8. Disconnection of PNG Connection.
      • 9. Quality of Service pertaining to CNG station.
      • 10. Network interruptions.
      • 11. Complaint Handling.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Applicability.
      • 4. Scope and intent.
      • 5. The content of the regulation.
      • 6. Classification of emergencies.
      • 7. Implementation schedule.
      • 8. Consequences of default or noncompliance.
      • 9. Requirements under other statutes.
      • 10. PreEmergency Planning.
      • 11. Emergency Mitigation Measures.
      • 12. Emergency preparedness Measures.
      • 13. Response Procedures and Measures.
      • 14. Emergency Organization and Responsibilities.
      • 15. Infrastructure.
      • 16. Declaration of onsite and offsite emergencies.
      • 17. Resources for controlling Emergency.
      • 18. Demographic Information.
      • 19. Medical Facilities.
      • 20. Evacuation.
      • 21. Information to Public.
      • 22. Roles and responsibilities of stakeholders including external agencies.
      • 23. Reporting of the Incident.
      • 24. Action after reporting of incident by the entity.
      • 25. Termination of emergency.
      • 26. Emergency Recovery Procedures.
      • 27. ERDMP for pipelines carrying petroleum products and retail outlets.
      • 28. ERDMP for road transportation.
      • 29. Integration of the ERDMP with The National Disaster Management Plan (Ndmp).
      • 30. Security Threat Plan.
      • 31.0 Miscellaneous.
      • 1. Short title, commencement and interpretation
      • 2. Definitions
      • 3. Working hours of head office and regional offices of the Board
      • 4.
      • 5.
      • 6. Language of the Board
      • 7.
      • 8. Seal of the Board
      • 9. Affixation of seal of the Board
      • 10. Manner and form in which contracts to be executed
      • 11. Accounts and documents by whom to be signed
      • 12. Participation in proceedings before the Board
      • 13. Representation of consumer's interest
      • 14. Proceedings, etc., before the Board
      • 15. Bench to settle disputes
      • 16. Authority to represent
      • 17. Initiation of proceedings
      • 18. Petitions or complaints and pleadings before the Board
      • 19. General headings and form of complaint
      • 20. Affidavit in support
      • 21.
      • 22. Presentation and scrutiny of the petitions or complaints
      • 23. Service of notices and processes issued by the Board
      • 24. Filing of reply, opposition, objections, etc
      • 25. Hearing of the matter
      • 26. Powers of the Board to call for further information, evidence, etc
      • 27. Reference to issues to others
      • 28. Procedure to be followed where the party does not appear
      • 29. Orders of the Board
      • 30. Inspection of records of proceedings and supply of certified copies
      • 31. Interim orders
      • 32.
      • 33.
      • 34.
      • 35.
      • 36.
      • 37.
      • 38.
      • 39.
      • 40.
      • 41.
      • 42.
      • 43.
      • 44.
      • 45. Continuance of proceeding after death, etc
      • 46. Proceedings to be open to public
      • 47. Publication of petition or complaint
      • 48. Inspection of records and confidentiality
      • 49. Issue of orders and directions on procedures
      • 50. Saving of inherent power of the Board
      • 51.
      • 52.
      • 53. General power to amend
      • 54. Power to remove difficulties
      • 55. Extension or abridgment of time prescribed
      • 56. Effect of non-compliance
      • 57. Costs
      • 58. Enforcement of orders passed by the Board
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Application.
      • 4. Determination of natural gas pipeline tariff.
      • 5. Form for data submission by entity for determination of natural gas pipeline tariff.
      • 5A. Procedure for Determination of Unified Tariff and matters incidental thereto.
      • 6. Miscellaneous.
      • 1. Short title and commencement.
      • 2. Definition.
      • 3. Application.
      • 4. Determination of network tariff and compression charge for CNG.
      • 5. Form for data submission for determination of network tariff and compression charge for CNG.
      • 6. Miscellaneous.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Application.
      • 4. Determination of petroleum and petroleum products pipeline transportation tariff.
      • 5. Procedure for determination of petroleum and petroleum products pipeline transportation tariff.
      • 6. Miscellaneous.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Application.
      • 4. Determination of transportation rate for CGD and transportation rate for CNG and webhosting of information.
      • 5. Defaults.
      • 6. Miscellaneous.
      • 7. Repeal.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Applicability.
      • 4. Objective.
      • 5. Determining capacity of a City or Local Natural Gas Distribution Network.
      • 6. Declaring capacity of a City or Local Natural Gas Distribution Network by the Board.
      • 7. Periodicity for determining capacity of city or local natural gas distribution networks.
      • 8. Miscellaneous.
      • 1. Short title and Commencement.
      • 2. Definitions.
      • 3. Applicability.
      • 4. Intent.
      • 5. Determining capacity of a Petroleum, Petroleum Products and Natural Gas Pipeline.
      • 6. Declaring capacity of Petroleum, Petroleum Products and Natural Gas Pipeline by the Board.
      • 7. Periodicity for determining capacity of a Petroleum, Petroleum Products and Natural Gas pipeline.
      • 8. Provisions relating to dedicated pipelines for transport of Petroleum, Petroleum Products and Natural Gas.
      • 9. Miscellaneous.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Application.
      • 4. Rationale for allowing exclusivity.
      • 5. Exclusivity for laying, building or expansion of CGD network.
      • 6. Exclusivity from the purview of common carrier or contract carrier.
      • 7. Specific performance bond.
      • 8. Service obligations.
      • 9. Post-exclusivity period, that is, beyond the period of exclusivity allowed under regulation 6.
      • 10. Cancellation of exclusivity.
      • 11. Miscellaneous.
      • 1. Short Title and Commencement.
      • 2. Definitions.
      • 3. Scope of these Regulations.
      • 4. Applicability.
      • 5. Approval or Suspension of the Contracts by the Board.
      • 6. Principles of Market and Market Design.
      • 7. Obligation to Seek Authorisation.
      • 8. Application for Authorisation.
      • 9. Conditions for Grant of Authorisation.
      • 10. Power to Make Inquiries and Call for Information.
      • 11. Grant of Authorisation.
      • 12. Renewal of Authorisation.
      • 13. Annual Authorisation Charge and Other Charges.
      • 14. Withdrawal of Authorisation.
      • 15. Exit Scheme.
      • 16. Net Worth Requirements.
      • 17. General Conditions.
      • 18. Shareholding Pattern of Gas Exchange.
      • 19. Shareholding Pattern of Clearing Corporation.
      • 20. Requirement and Criteria of Fit and Proper Person.
      • 21.
      • 22. Composition of the Board of Directors.
      • 23. Conditions of Appointment of Independent Directors.
      • 24. Appointment of the Managing Director.
      • 25. Code of Conduct for Directors and Key Management Personnel.
      • 26. Compensation and Tenure of Key Management Personnel.
      • 27. Segregation of Regulatory Departments.
      • 28. Statutory Committees.
      • 29. Constitution of Committees.
      • 30. Appointment of Compliance Officer.
      • 31. Disclosure and Corporate Governance Norms.
      • 32. Risk Management by Gas Exchange or Clearing Corporation.
      • 33. Default Remedy Mechanism on Gas Exchange or Clearing Corporation.
      • 34. Information Technology Infrastructure and Trading System.
      • 35. Delivery Procedure.
      • 36. Grievance Redressal of Members and Clients.
      • 37. Clearing and Settlement of Trades.
      • 38. Agreement between Gas Exchange and Clearing Corporation.
      • 39. Settlement Guarantee Fund (SGF).
      • 40. Contribution to the Settlement Guarantee Fund.
      • 41. Equal, Fair and Transparent Access.
      • 42. Maintenance of Books of Accounts and Records.
      • 43. Submission of Annual Financial Statements and Returns.
      • 44. Byelaws and Rules of Gas Exchanges and Clearing Corporation.
      • 45. Settlement and Netting.
      • 46. Right of Clearing Corporation.
      • 47. Market Oversight.
      • 48. Other Circumstances Requiring Intervention.
      • 49. Power to Call for Information.
      • 50. Power of Inspection.
      • 51. Directions by the Board.
      • 52. Investigation of Certain Matters.
      • 53. Power to issue Interim Orders.
      • 54. Information Dissemination.
      • 55. Market Surveillance.
      • 56. Transaction Reporting by Gas Exchange, Trading Licensees, Shippers, Transporters and any other Market Participants.
      • 57. Whistle Blowers' Policy.
      • 58. Insider Trading.
      • 59. Internal Manual for Conflict Resolution.
      • 60. Norms and Procedure, etc.
      • 61. Miscellaneous.
      • 1. Short title and commencement.
      • 2. Objective.
      • 3. Definitions.
      • 4. Scope.
      • 5. Guiding Principles for Declaring the City or Local Natural Gas Distribution Network of an authorised area as Common Carrier or Contract Carrier.
      • 6. Procedure for Declaring the CGD Network of an authorised area as a Common Carrier or Contract Carrier or Regulating or Allowing Access thereto under Section 20 of the Act.
      • 7. Miscellaneous.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Scope.
      • 4. Objectives for declaring natural gas pipeline as common carrier or contract carrier.
      • 5. Contract carrier system for natural gas pipelines.
      • 6. Common carrier system for natural gas pipelines.
      • 7. General principles for common or contract carrier capacity.
      • 8. Verification of own requirement and capacity allocated on a contract carrier basis.
      • 9. Determination of contract carrier or common carrier capacity in natural gas pipeline.
      • 10. Declaring of existing pipeline for transportation of natural gas as a common or contract carrier.
      • 11. Miscellaneous.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Application.
      • 4. Terms and conditions for providing imbalance management services.
      • 5. Interpretation of regulations.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Applicability.
      • 4. Scope.
      • 5. Objective.
      • 6. Integrity Management System.
      • 7. Default and consequences.
      • 8. Requirement under other statutes.
      • 9. Miscellaneous.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Applicability.
      • 4. Scope.
      • 5. Objective.
      • 6. Integrity Management System.
      • 7. Default and consequences.
      • 8. Requirement under other laws.
      • 9. Miscellaneous.
      • 10. Power to remove difficulties.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Applicability.
      • 4. Scope.
      • 5. Objectives.
      • 6. Integrity Management System.
      • 7. Default and consequences.
      • 8. Requirement under other statutes.
      • 9. Miscellaneous.
      • 10. Power to remove difficulties.
      • 1. Short title and commencement.
      • 2. Definition.
      • 3. Levy of Fee.
      • 4. Levy of other charges.
      • 5. Power to review and modify fee and other charges.
      • 6. Explanatory Memorandum.
      • 7. Interpretation.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Convening of Board meetings.
      • 4. Presiding over Board meetings.
      • 5. Place and time of Board meetings.
      • 6. Notice for Board meeting.
      • 7. Quorum required and voting.
      • 8. Leave of Absence.
      • 9. Minutes of the meeting.
      • 10. Custody of the minutes book, common seal etc.
      • 11. Member not to participate in meetings in certain cases.
      • 12. Obligation of a Member to give information of disqualification.
      • 13. Interpretation.
      • 1. Short title and Commencement.
      • 2. Definitions.
      • 3. Principles and method of determining compensation.
      • 4. Powers of Collector and Procedure to be followed.
      • 5. Payment of compensation.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Contents of the Register.
      • 4. Access to the Register.
      • 5. Levy of fees and other charges.
      • 6. General.
      • 1. Short title and commencement
      • 2. Definitions
      • 3. Application
      • 4. Scope
      • 5. General provisions
      • 6. Procedure for formulation of standards
      • 7. Multi-stakeholder consultation
      • 8. Time period for preparation of standards
      • 9. Publication
      • 10. Price of standard
      • 11. Revenue model for development/amending/cancelling and existing standard
      • 12. Recognition of other standards
      • 13. Handling enquiries and complaints
      • 14. Miscellaneous
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. The Judge to conduct inquiry.
      • 4. Procedure for conducting inquiry.
      • 5. Powers of the Judge.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Salary.
      • 4. Leave.
      • 5. GPF or CPF, Pension and Gratuity.
      • 6. Leave Travel Concession, Travelling Allowance and Daily Allowance.
      • 7. Medical Treatment.
      • 8. Official Visits Abroad.
      • 9. Transport allowance.
      • 10. Accommodation.
      • 11. Oath of Officer and Secrecy.
      • 12. Telephone facility, official meetings and entertainment expenses.
      • 13. Residuary matters.
      • 14. Power to relax.
      • 15. Interpretation.
      • 1. Short title and commencement.
      • 2. Application.
      • 3. Definitions.
      • 4. Sanctioned strength of staff of Board.
      • 5. Recruitment and appointment.
      • 6. Pay fixation.
      • 7. Confidential reports.
      • 8. Disciplinary proceedings and imposition of penalties.
      • 9.
      • 10. Outdoor medical treatment.
      • 11. Indoor Medical Treatment.
      • 12.
      • 13.
      • 14.
      • 15. Provident Fund.
      • 16. Training.
      • 17. Other conditions of services.
      • 18. Power to relax.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Pay scale or secretary.
      • 4. Conditions of service.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Application.
      • 4. Scope.
      • 5. Intent.
      • 6. The standard.
      • 7. Default and consequences.
      • 8. Requirements under other statutes.
      • 9. Miscellaneous.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Scope.
      • 4. Application.
      • 5. Objective.
      • 6. The standard.
      • 7. Compliance to these regulations.
      • 8. Default and Consequences.
      • 9. Requirements under other statutes.
      • 10. Miscellaneous.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Application.
      • 4. Scope.
      • 5. Objective.
      • 6. The standard.
      • 7. Compliance to these regulations.
      • 8. Default and Consequences.
      • 9. Requirements under other statutes.
      • 10. Miscellaneous.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Application.
      • 4. Scope.
      • 5. Intent.
      • 6. The standard.
      • 7. Compliance to these regulations.
      • 8. Default and consequences.
      • 9. Requirements under other statutes.
      • 10. Miscellaneous.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Application.
      • 4. Scope.
      • 5. Objective.
      • 6. The standard.
      • 7. Compliance to these regulations.
      • 8. Default and Consequences.
      • 9. Requirements under other statutes.
      • 10. Miscellaneous.
      • 1. Short title and commencement.
      • 2.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Applicability.
      • 4. Scope.
      • 5. Intent.
      • 6. Demonstration of compliance.
      • 7.
      • 8.
      • 9.
      • 10.
      • 1. Short title, extent, commencement and application
      • 2. Definitions
      • 3. Establishment and incorporation of the Board
      • 4. Qualifications for appointment of Chairperson and other members
      • 5. Term of office, conditions of service, etc., of Chairperson and other members
      • 6. Powers of Chairperson
      • 7. Removal of Chairperson or any other member from office
      • 8. Meetings of the Board
      • 9. Vacancies, etc., not to invalidate proceedings of the Board
      • 10. officers and other employees of the Board
      • 11. Functions of the Board
      • 12. Powers regarding complaints and resolution of disputes by the Board
      • 13. Procedure of the Board
      • 14. Register
      • 15. Registration of entities
      • 16. Authorisation
      • 17. Application for authorisation
      • 18. Publicity of application
      • 19. Grant of authorisation
      • 20. Declaring, laying, building, etc., of common carrier or contract carrier and city or local natural gas distribution network
      • 21. Right of first use, etc
      • 22. Transportation tariff
      • 23. Suspension or cancellation of authorisation
      • 24. Board to settle disputes
      • 25. Filing of complaints
      • 26. Power to investigate
      • 27. Factors to be taken into account by the Board
      • 28. Civil penalty for contravention of directions given by the Board
      • 29. Orders passed by Board deemed to be decrees
      • 30. Appellate Tribunal
      • 31. Technical Member Petroleum and Natural Gas
      • 32. Terms and conditions of service of Technical Member (Petroleum and Natural Gas).
      • 33. Appeals to Appellate Tribunal
      • 34. Procedure and powers of the Appellate Tribunal.
      • 35. Power of Appellate Tribunal to make rules.
      • 36. Orders passed by Appellate Tribunal to be executable as a decree
      • 37. Appeal to Supreme Court
      • 38. Grants by Central Government
      • 39. Fund
      • 40. Accounts and audit
      • 41. Annual report and its laying before Parliament.
      • 42. Power of Central Government to issue directions
      • 43. Taking over control and management of facilities and business premises of any entity and retail outlets in public interest
      • 44. Punishment for contravention of directions of the Board
      • 45. Penalty for wilful failure to comply with orders of Appellate Tribunal
      • 46. Punishment for unauthorised activities
      • 47. Punishment for establishing or operating a liquefied natural gas terminal without registration.
      • 48. Punishment for laying, building operating or expanding a common carrier or contract carrier without authorisation
      • 49. Punishment for wilful damages to common carrier or contract carrier
      • 50. offences by companies
      • 51. Maintenance of data bank and information
      • 52. Obligations of entities
      • 53. Furnishing of returns, etc., to Central Government
      • 54. Chairperson, members, etc., to be public servants
      • 55. Protection of action taken in good faith
      • 56. Civil courts not to have jurisdiction.
      • 57. Cognizance of certain offences
      • 58. Delegation
      • 59. Power to remove difficulties
      • 60. Power of Central Government to make rules
      • 61. Power of Board to make regulations
      • 62. Rules and regulations to be laid before Parliament
      • 63. Transitional arrangements

The Petroleum and Natural Gas Regulatory Board (Annual Statement of Accounts and Records) Rules, 2017

Published vide Notification No. G.S.R. 173(E), dated 20th February, 2017

Last Updated 17th June, 2020 [act3002]

Ministry of Petroleum and Natural Gas

G.S.R. 173(E). - In exercise of the powers conferred by clause (g) of sub-section (2) of Section 60 of the Petroleum and Natural Gas Regulatory Board Act, 2006 (19 of 2006), the Central Government, in consultation with the Comptroller and Auditor General of India, hereby makes the following rules to regulate the manner in which the accounts of the Petroleum and Natural Gas Regulatory Board shall be maintained, namely:-

1. Short title and commencement. - (1) These Rules may be called the Petroleum and Natural Gas Regulatory Board (Annual Statement of Accounts and Records) Rules, 2017.

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

2. Definitions. - (1) In these rules, unless the context otherwise requires, -

(a) "Act" means the Petroleum and Natural Gas Regulatory Board Act, 2006 (19 of 2006);

(b) "Audit Officer" means the Comptroller and Auditor General of India or any person appointed by him in connection with the audit of accounts of the Board".

(c) "Board", means the Petroleum and Natural Gas Regulatory Board established under sub-section (1) of section 3 of the Act;

(d) "Chairperson", means the Chairperson of the Board appointed under section 4 of the Act;

(e) "form", means the form to these rules;

(f) "Member", means a Member of the Board appointed under section 4 of the Act;

(g) "Secretary", means the Secretary of the Board appointed under section 10 of the Act;

(h) "Schedule", means a schedule appended to these rules;

(2) All other words and expressions used in these rules but not defined and defined in the Act shall have the same meanings respectively assigned to them in the Act.

3. Annual Statement of Accounts and other relevant records. - [(1) At the end of a period of twelve months ending on 31st March of every year, the Board shall prepare the following financial statements along with the schedules, notes on accounts and significant accounting policies in accordance with the notes and instructions for compilation of financial statements made by the Government of India, Ministry of Finance, Controller General of Accounts which shall also contain -

(a) Balance Sheet in

Annexure A

(b) Income and Expenditure Account in

Annexure B

(c) Schedules to the Financial Statements in

Annexure C

(d) Statement of Receipts and Payments in

Annexure D;]

(2) The Secretary of the Board shall supervise the maintenance of the accounts of the Board, the compilation of financial statement and return, and shall ensure that all accounts, books, connected vouchers and other documents and papers of the Board required by the Audit Officer for the purpose of auditing the accounts of the Board are placed at the disposal of that officer.

(3) The Annual Statement of Accounts will be placed before the Board for approval before submission to Comptroller Auditor General of India for certification.

[(4) The Secretary of the Board shall submit to the Central Government the Annual Statement of Accounts duly approved by the Board and certified by the Comptroller and Auditor General of India or his authorised representative, on or before 31st December of the following year to which the account relate to be laid before Parliament.]

(5) The Annual Statement of Accounts shall be submitted to the Audit Officer on or before the 30th June following the year to which the accounts relate and the Audit Officer shall audit the accounts of the Board and report thereon.

(6) The Board shall, on receipt of the audit report, rectify any defect or irregularity pointed out therein and report to the Central Government and the Audit Officer about the action taken by it thereon.

4. Permanent records. - The Board shall retain the Balance Sheet, Income and Expenditure Account and Receipts and Payments Account prepared under rule 3 as permanent records.

5. Authorized Signatory. - The Balance Sheet, Income and Expenditure Account, Receipts and Payments Account, Notes on accounts and significant accounting policies mentioned in rule 3 above shall be signed by the Secretary or Member-in-charge of finance and accounts and the Chairperson.

Form - A

Receipts and Payments Account

For the year ended _________________

A/c Code

Receipts

Current year As on

Previous year As on

A/c Code

Payments

Current year As on

Previous year As on

1.

To Balance Brought down:



13

By Chairperson and Members:



1.1

To Bank



13.1

By Pay and Allowances



1.2

To Cash in hand



13.2

By Other benefits



2

To Fee, Charges and Fine



13.3

By Traveling expenses:



2.1

To Fees



13.3.1

By Overseas



2.2

To Charges



13.3.2

By Domestic



2.3

To Fines



14

By Officers:



2.4

To Others (specify)



14.1

By Pay and Allowances



3

To Grants:



14.2

By Retirement benefits



3.1

To Accounts with Government



14.3

By Other benefits



3.2

To Others (specify)



14.4

By Traveling expenses:



4

To Gifts



14.4.1

By Overseas



5

To Seminars and conferences



14.4.2

By Domestic



6

To Sale of Publications



15

By Staff:



7

To Income on investments and Deposits



15.1

By Pay and Allowances



7.1

To Income on investments



15.2

By Retirement benefits



7.2

To Income on Deposits



15.3

By Other benefits



8

To Loans:



15.4

By Traveling expenses:



8.1

To Government



15.4.1

By Overseas



8.2

To Others (specify)



15.4.2

By Domestic



9

To Sale of Assets



16

By Hire of Conveyance



10

To Sale of Investments



17

By Wages



11

To Recoveries from pay bills



18

By Overtime



11.1

To Loans and Advances Principal Amount



19

By Honorarium



11.2

To Interest on Loans and Advances



20

By Other office expenses



11.3

To Miscellaneous



21

By Expenditure on Research



51

To Others (specify)



22

By Consultation expenses







23

By Seminars and conferences







24

By Publications of PNGRB







25

By Rent and Taxes







26

By Interest on Loans







27

By Promotional Expenses







28

By Membership fee







29

By Subscription







30

By Purchase of Fixed Assets (specify)







31

By Investments and Deposits







31.1

By Investments







31.2

By Deposits







32

By Security Deposits







33

By Loans and Advances to :







33.1

By Employees







33.1.1

By Bearing Interest







33.1.2

By Not bearing Interest







33.2

By Suppliers/ contractors







33.3

By Others (specify)







34

By Repayment of loan







35

By Others








By Leave Salary and Pension







35.1

Contribution







35.2

By Audit Fee







35.3

By Misc:







36

By Balance carried down:







36.1

By Bank







36.2

By Cash in hand




Total




Total



Advisor

Secretary

Member(s)

Chairperson

Form - B

Income and Expenditure Account

for the period 1st April to 31st March

(In Rupees)

A/c Code

Expenditure

Schedule

Current year As on

Previous year As on

A/c code

Income

Schedule

Current year As on

Previous year As on

13

To Chairperson and Members




2

By Fee, Charges and Fine

A



13.1

To Pay and Allowances




2.1

By Fee




13.2

To Other benefits

C



2.2

By Charges




13.3

To Travelling expenses:




2.3

By Fines




13.3.1

To Overseas




2.4

By Others (specify)




13.3.2

To Domestic




3

By Grants

B



14

To Officers:




3.1

By Account with Government




14.1

To Pay and Allowances




3.2

By Others (specify)




14.2

To Retirement benefits

D



4

By Gifts




14.3

To Other benefits

C



5

By Seminars and conferences




14.4

To Travelling expenses:




6

By Sale of Publications




14.4.1

To Overseas




7

By Income on investments and Deposits




14.4.2

To Domestic




7.1

By Income on investments




15

To Staff:




7.2

By Income on Deposits




15.1

To Pay and Allowances




11.2

By Interest on Loan and Advances




15.2

To Retirement benefits

D



12

By Miscellaneous Income




15.3

To Other benefits

C



12.1

By Gain on Sales of assets




15.4

To Travelling expenses:





By Excess of expenditure over income




15.4.1

To Overseas





(Transferred to Capital Fund Account)




15.4.2

To Domestic





Total




16

To Hire of Conveyance









17

To Wages









18

To Overtime









19

To Honorarium









20

To Other office expenses

E








21

To Expenditure on Research









22

To Consultation expenses









23

To Seminars and conferences









24

To Publications of PNGRB









25

To Rent and Taxes









26

To Interest on loans









27

To Promotional Expenses









28

To Membership fee

F








29

To Subscription

G








35

To Others










To Leave Salary and Pension









35.1

Contribution









35.2

To Audit Fee









35.3

To Misc.









37

Depreciation









48

To Loss on sale of assets









49

To Bad Debts written off









50

To Provision for bad & doubtful debts










To Excess of income over Expenditure










(Transferred to Capital Fund Account)










Total









Advisor

Secretary

Member(s)

Chairperson

Form - C

Balance Sheet as on 31st March __________________________

(In Rupees)

A/c Code

Liabilities

Schedule

Current year As on

Previous year As on

A/c code

Assets

Schedule

Current year As on

Previous year As on

40

Funds

I



43

Fixed Assets:

H



40.1

Capital Fund




43.1

Gross Block at Cost





Add Excess of Income over Expenditure/ less excess of Expenditure over Income




43.2

Less Cumulative depreciation




40.2

Other Funds (specify)




43.3

Net Block




41

Reserves

J



44

Capital Work-in-progress

M



8

Loans:

K



31

Investments & Deposits

N



8.1

Government




31.1

Investment




8.2

Others




31.2

Deposits




42

Current Liabilities and provisions

L



33

Loans and Advances

O








3.1

Account with Governments

S








45

Sundry Debtors

P








36

Cash and Bank Balances

Q








46

Other Current Assets

R




Total





Total





Accounting Policies and Notes to

T








The Schedules referred above form an integral part of Balance Sheet.

Advisor

Secretary

Member(s)

Chairperson

Schedule A

(Fee, Charges and Fines)

(In Rupees)

A/c Code

Description

Current year As on

Previous year As on

2.1

Fee: Registration fee



2.1.1

Adjudication fee



2.1.2

Document access fee Others



2.1.3




2.1.4





Total



2.2

Charges:



2.2.1

Government



2.2.2

IOCL,BPCL,HPCL,ONGC,GAIL,NRL,CPCL,Balmer Lawrie, Beicco Lawrie, MRPL, OVL,BPRL, EIL & OIL.



2.2.3

Other PSUs



2.2.4

Private Operators




Total



2.3

Fines



2.3.1

Government



2.3.2

IOCL,BPCL,HPCL,ONGC,GAIL,NRL,CPCL,Balmer Lawrie, Beicco Lawrie, MRPL, OVL,BPRL, EIL & OIL.



2.3.3

Other PSUs Private



2.3.4

Operators




Total



2.4

Other (specify)




Grand Total



Note. - In Schedule A information may be furnished under suitable head of account depending upon the transactions.

Schedule B

(Grants)

(In Rupees)

A/c Code

Description

Source

Opening Balance as on

Grants due during the year

Grants received during the year

Closing Balance on

3.1

Government (Account with Governments)







Total






3.2

Other






3.2.1

Grants






3.2.2








Total







Grand Total






Note: Also see Schedule 'S'

Schedule C

(Other Benefits)

(In Rupees)

A/c Code

Description

Current year As on

Previous year As on

13.2

Chairperson and Members:



13.2.1

Leave Travel Concession



13.2.2

Medical Benefits



13.2.3

Others (specify)




Total



14.3

Officers:



14.3.1

Bonus Ex-gratia



14.3.2

Leave Travel Concession



14.3.3

Medical Benefits



14.3.4

Welfare Expenses



15.3

Staff:



15.3.1

Bonus Ex-gratia



15.3.2

Leave Travel Concession



15.3.3

Medical Benefits



15.3.4

Welfare Expenses




Total




Grand Total



Schedule D

(Retirement Benefits)

(In Rupees)

A/c Code

Description

Current year As on

Previous year As on

14.2

Officers:



14.2.1

Contribution to Provident Fund etc.



14.2.2

Pension



14.2.3

Gratuity



14.2.4

Other




Total



15

Staff:



15.1

Contribution to Provident Fund etc.



15.2

Pension



15.3

Gratuity



15.4

Other




Total




Grand Total



Schedule E

(Other Office Expenses)

(In Rupees)

A/c Code

Description

Current year As on

Previous year As on

20.1

Repair and Maintenance



20.1.1

Buildings



20.1.2

Office Equipment



20.1.3

Vehicles



20.1.4

Others



20.2

Electricity and Water



20.3

Insurance and Bank Charges



20.4

Printing



20.5

Stationery



20.6

Postage etc.



20.7

Telephones



20.8

Legal Fee and Expenses



20.9

Vehicle Petrol/ Diesel



20.10

Miscellaneous




Total



Schedule F

Membership fee

(In Rupees)

A/c Code

Description

Purpose

Period

Amount

Current Year as on

Previous Year as on

28.1







Total





Schedule G

(Subscription)

(In Rupees)

A/c Code

Description

Purpose

Period

Amount

Current Year as on

Previous Year as on

29.1







Total





Schedule H

(Fixed Assets)

(In Rupees)

A/C Code

Description

Gross Block

Depreciation

Net Block

Cost as on 1-4-

Additions during the year

Deductions during the year

Cost as on 31-3-

As on 1-4-

For Adjustment on year

As on 31-3-

As on 1-4-

Additions during the year

Deductions during the year

Cost as on 31- 3-

43.3.1

Land












43.3.2

Building












43.3.3

Office Equipment












43.3.4

Vehicles












43.3.5

Furnitures and Fixtures












43.3.6

Electrical Appliances












43.3.7

Air-conditioners












43.3.8

Computers












43.3.9

Books and Publications












43/3.10

Others, if any













Total













Previous year











Depreciation to be charged with Straight Line Method at the rates prescribed in the Companies Act, 1956

Schedule I

(Funds)

(In Rupees)

A/c Code

Description

Opening Balance as on

Additions during the year

Deductions during the year

Closing Balance as on

40.1

Capital Fund





40.2

Other Funds (specify)






Total





Schedule J

(Reserves)

(In Rupees)

A/c Code

Description

Opening Balance as on

Additions during the year

Deductions during the year

Closing Balance as on

41.1






41.2







Total





Schedule K

(Loans)

(In Rupees)

A/c Code

Description

Opening Balance as on

Received during the year

Payments during the year

Closing Balance as on

8.1

Government





8.2

Other (specify)






Grand Total





Schedule L

(Current Liabilities and Provisions)

(In Rupees)

A/c Code

Description

Current year as on

Previous year as on

42.1

Sundry Creditors



42.2

Deposit from:



42.2.1

Contractors



42.2.2

Operators and Others



42.3

Income Received in Advance



42.4

Outstanding Expenses



42.5

Provisions



42.6

Other Liabilities




Total



Schedule M

(Capital Work in Progress)

(In Rupees)

A/c

Description

Opening Balance as on

Additions during the year

Deductions

    Closing balance as on

at cost

Market value

44.1







44.2








Total






Schedule N

(Investments & Deposits)

(In Rupees)

A/c Code

Description

Opening Balance as on

Additions during the year

Deductions during the year

Closing Balance as on

31.1

Investments





31.2

Deposits






Total





Schedule O

(Loans and Advances)

(In Rupees)

A/c Code

Description

Current year as on

Previous year as on

33.1

Advances of Employees :



33.1.1

Chairperson and Members



33.1.1.1

For House Building



33.1.1.2

For Purchase of Conveyance



33.1.1.3

TA Advance



33.1.1.4

LTC and other advance



33.1.2

Officers:



33.1.2.1

For House Building



33.1.2.2

For Purchase of Conveyance



33.1.2.3

TA advance



33.1.2.4

LTC and other advance



33.1.3

Staff:



33.1.3.1

For House Building



33.1.3.2

For Purchase of Conveyance



33.1.3.3

TA advance



33.1.3.4

LTC and other advance



33.2

Advance to Suppliers/Contractors



33.3

Others (specify)




Total



Schedule P

(Sundry Debtors)

(In Rupees)

A/c Code

Description

Current year as on

Previous year as on

45.1

Secured Debtors



45.2.1

Unsecured Debtors



45.2.2

Upto six month old



45.2.2

More than six month old :



45.2.2.1

Considered good



45.2.2.2

Considered doubtful



A/c Code

Description

Current year as on

Previous year as on


Less :




Provision for Bad and Doubtful Debts already made Add/ Subtract provision required during the year


Total (y)




Total (x-y)



The provision is subtracted, Account Code 50 will appear as income in the Income and Expenditure Account

Schedule Q

(Cash and Blank Balances)

(In Rupees)

A/c Code

Description

Current year as on

Previous year as on

36.1

Balance with Schedule Banks :



36.2

Current Account



36.1.2

Term Deposit Account :



36.1.2.1

Short Term Deposit



36.2

Cash in Hand



Schedule R

(Other Current Assets)

(In Rupees)

A/c Code

Description

Current year as on

Previous year as on

46.1

Claims Receivable



46.2

Security Deposits



46.3

Prepaid Expenses



46.4

PNGRB Publication



46.5

Others (Specify)



Schedule S

(Accounts with Governments)

(Please refer to Schedule 'B')

(In Rupees)

Opening Balance

Amount due

Amount received

Closing balance

In case, in any particular year the amount paid by Government exceeds the sanction, the excess balance in the Accounts with Government will be shown as a liability in the Balance sheet.

Additional Information

Funds received from Government and utilized during the year

Amount Received


Utilization during the year

Salary

Traveling Allowances

Other Expenses

Fixed Assets

Current Assets

Members

Others

Members

Others










Total








Note. - Current Assets include cash in hand/ bank balance/ FDR/ Personal advances to members and other employees etc.

Schedule T

(Accounting Policies and Notes to Accounts)

Significant Accounting Policies

1. Accounts have been prepared on accrual basis

2. Provision has been made for full amount of doubtful debts

3. In case, excess of expenditure over income exceeds Capital Fund, then the excess amount may be adjusted against other funds (A/c code 40.2) and/ or reserves (A/c code 41)

Notes to Accounts

Contingent Liabilities

Advisor

Secretary

Member(s)

Chairperson

[Annexure-A]

Form of Financial Statements (Non-Profit Organisations)

Name of Entity: Petroleum and Natural Gas Regulatory Board

Balance Sheet As At ------------------------

(Amount – Rs.)


CORPUS or CAPITAL FUND AND LIABILITIES

CORPUS or CAPITAL FUND

RESERVES AND SURPLUS

EARMARKED/ ENDOWMENT FUNDS

SECURED LOANS AND BORROWINGS

UNSECURED LOANS AND BORROWINGS

DEFERRED CREDIT LIABILITIES

CURRENT LIABILITIES AND PROVISIONS

Schedule

Current Year

Previous Year


1

2

3

4

5

6

7







8

9

10

11








24

25


......
......

......

......

......

......

......


......
......

......

......

......

......

......

TOTAL

......

......



ASSETS

FIXED ASSETS

INVESTMENTS- FROM EARMARKED/ ENDOWMENT FUNDS

INVESTMENTS- OTHERS

CURRENT ASSETS, LOANS ADVANCES ETC.

MISCELLANEOUS EXPENDITURE

(to the extent not written off or adjusted)



......

......

......

......

......

......



......

......

......

......

......

......

TOTAL

......

......

SIGNIFICANT ACCOUNTING POLICIES

CONTINGENT LIABILITIES AND NOTES ON ACCOUNTS



[Annexure-B]

Form of Financial Statements (Non-Profit Organisations)

Name of Entity: Petroleum and Natural Gas Regulatory Board

Income and Expenditure Account for the Period or Year Ended ----------------

(Amount – Rs.)


Income

Income form Sales or Services

Grants or Subsidies

Fees or Subscriptions

Income from Investments (Income on Investment from earmarked or endow. Funds transferred to Funds)

Income from Royalty, Publication etc.

Interest Earned

Other Income

Increase or (decrease) in stock of Finished goods and works-in-progress

Schedule

Current Year

Previous Year


12

13

14

15

16

17

18

19





20

21

22

23













24

25

......

......

......

......

......

......

......

......

......

......

......

......

......

......

......

......

TOTAL (A)

......

......

EXPENDITURE

Establishment Expenses

Other Administrative Expenses etc.

Expenditure on Grants, Subsidies etc

Interest

Depreciation (Net Total at the year-end- corresponding to Schedule 8)


......

......

......

......

......


......

......

......

......

......

TOTAL (B)

......

......

Balance being excess of Income over Expenditure (A-B)

Transfer to Special Reserve (Specify each)

Transfer to or from General Reserve

......

......

......

......

BALANCE BEING SURPLUS or (DEFICIT) CARRIED TO CORPUS CAPITAL FUND

......

......

SIGNIFICANT ACCOUNTING POLICIES

CONTINGENT LIABILITIES AND NOTES ON ACCOUNTS



[Annexure-C]

Form of Financial Statements (Non-Profit Organisations)

Name of Entity: Petroleum and Natural Gas Regulatory Board

Schedules Forming Part of Balance Sheet As At ----------------

(Amount – Rs.)

SCHEDULE 1 - CORPUS or CAPITAL FUND :
Balance as at the beginning of the year

Add : Contribution towards Corpus or Capital Fund Add or (Deduct) : Balance of net income or (expenditure) transferred from the Income and Expenditure Account

Current Year

Previous Year


...
...
...
...

......


......

......

......

BALANCE AS AT THE YEAR-END


......


......

SCHEDULE 2 - RESERVES AND SURPLUS :


1. Capital Reserve :



As per last Account
Addition during the year
Less : Deductions during the year


2. Revaluation Reserve :



As per last Account
Addition during the year
Less : Deductions during the year


3. Special Reserves :



As per last Account
Addition during the year
Less : Deductions during the year


4. General Reserves :



As per last Account
Addition during the year
Less : Deductions during the year

Current Year

Previous Year


......
......
(......)




.....




......




......




......


......
......
(......)




.....




......




......




......


......
......
(......)


......
......
(......)



......
......
(......)



......
......
(......)


......
......
(......)


......
......
(......)



TOTAL


......


......

Form of Financial Statements (Non-Profit Organisations)

Name of Entity: Petroleum and Natural Gas Regulatory Board

Schedules Forming Part of Balance Sheet As At -------------------

(Amount – Rs.)

SCHEDULE 3-EARMARKED/ENDOWMENT FUNDS


(a) Opening balance of the funds


(b) Additions to the Funds:



(i) Donations or grants



(ii) Income from Investments made on account of funds



(iii) Other additions (specify nature)

FUND-WISE BREAK UP

TOTALS

Fund WW

Fund XX

Fund YY

Fund ZZ

Current Year

Previous Year

......

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TOTAL (a+b)

......

......

......

......

......

......


(c) Utilisation or Expenditure towards objectives of funds


(i) Capital Expenditure



- Fixed Assets



- Others



Total






(ii) Revenue Expenditure

- Salaries, Wages and allowances etc.

- Rent

- Other Administrative expenses



Total



......

......
......

......

......
......
......



......

......
......

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......

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......



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......



......

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TOTAL (c)

......

......

......

......

......

......

NET BALANCE AS AT THE YEAR- END ( a+b-c)

......

......

......

......

......

......

Notes
(1) Disclosures shall be made under relevant heads based on conditions attaching to the grants.
(2) Plan Funds received from the Central/State Governments are to be shown as separate Funds and not to be mixed up with any other Funds.

Form of Financial Statements (Non-Profit Organisations)

Name of Entity: Petroleum and Natural Gas Regulatory Board

Schedules Forming Part of Balance Sheet As At ---------------

(Amount – Rs.)

SCHEDULE 4-SECURED LOANS AND BORROWINGS:


1.

Central Government


2.

State Government ( Specify)


3.

Financial Institutions



(a) Term Loans



(b) Interest accrued and due


4.

Banks:



(a) Term Loans




- Interest accrued and due



(b) Other Loans ( specify)




- Interest accrued and due


5.

Other Institutions and Agencies


6.

Debentures and Bonds


7.

Others (Specify)

Current Year

Previous Year





......
......

......


......




......

......

......

.....





......
......

......


......




......

......

......

.....



......
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......
......



......
......
......
......







TOTAL


......


......

Note : Amounts due within one year

Form Of Financial Statements (Non-Profit Organisations)

Name of Entity: Petroleum and Natural Gas Regulatory Board

Schedules Forming Part of Balance Sheet As At -----------------

(Amount – Rs.)


SCHEDULE 5- UNSECURED LOANS AND BORROWINGS


1.

Central Government


2.

State Government (Specify)


3.

Financial Institutions


4.

Banks:




(a) Term Loans




(b) Others Loans (specify)


5.

Other Institutions and Agencies


6.

Debentures and Bonds


7.

Fixed Deposits


8.

Others (Specify)

Current Year

Previous Year


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......
......
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......
......
......
......
......


......
......
......
......
......
......
......
......
......

TOTAL

......

......

Note: Amounts due within one year



(Amount – Rs.)

SCHEDULE 6- DEFERRED CREDIT LIABILITIES:


(a)

Acceptances secured by hypothecation of capital equipment and other assets


(b)

Others

Current Year

Previous Year

......

......

......

......

TOTAL

......

......

Note : Amounts due within one year

(Amount – Rs.)

SCHEDULE 7 - CURRENT LIABILITIES AND PROVISIONS

A.

CURRENT LIABILITIES



1. Acceptances



2. Sundry Creditors :




(a) For Goods




(b) Others



3. Advances Received



4. Interest accrued but not due on:




(a) Secured Loans/ borrowings




(b) Unsecured Loans/ borrowings



5. Statutory Liabilities




(a) Overdue




(b) Others



6. Other Current Liabilities

Current Year

Previous Year




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......

......

......

......

......




......

......

......

......

......

......




......

......

......

......

......

......




......

......

......

......

......

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TOTAL (A)


......


......

B.

PROVISIONS



1. For Taxation



2. Gratuity



3. Superannuation/Pension



4. Accumulated Leave Encashment



5. Trade Warranties/ Claims



6. Others (Specify)



......

......

......

......
......
......



......

......

......

......
......
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TOTAL (B)


......


......

TOTAL (A+B)


......


......

Form of Financial Statements (Non-Profit Organisations)

Name of Entity: Petroleum and Natural Gas Regulatory Board

Schedules Forming Part Of Balance Sheet ------------------------------

(Amount – Rs.)

SCHEDULE 8 - FIXED ASSETS

Gross Block

Depreciation

Net Block


Description


A. FIXED ASSESTS:
1. LAND:
(a) Freehold
(b) Leasehold
2. BUILDINGS:
(a) On Freehold Land
(b) On Leasehold Land
(c) Ownership Flats/ Premises
(d) Superstructures on Land not belonging to the entity
3. PLANT MACHINERY & EQUIPMENT
4. VEHICLES
5. FURNITURE, FIXTURES
6. OFFICE EQUIPMENT
7. COMPUTER/ PERIPHERALS
8. ELECTRIC INSTALLATIONS
9. LIBRARY BOOKS
10. TUBEWELLS & W.SUPPLY
11. OTHER FIXED ASSETS

Cost/Valuation As at beginning of the year

Additions during the year

Deduct ions during the year

Cost/Valuation at the year end

As at beginning of the year

On Additions during the year

On Deductions during the year

Total up to the Year end

As at the Current year end

As at the Previous year end

......
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...
...
...
...
...
...
...
...
...
...
...
...
...
...

(......)
(......)
(......)
(......)
(......)
(......)
(......)
(......)
(......)
(......)
(......)(......)
(......)(......)

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...

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......
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......
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TOTAL OF CURRENT YEAR

......

...

(......)

......

......

......

......

...

......

......

PREVIOUS YEAR

......

...
...

(......)

......

......

......

......

...

B. CAPITAL WORK-IN-PROGRESS

......

......

TOTAL

......

......

(Note to be given as to cot of assets on hire purchase basis included above)

Form of Financial Statements (Non-Profit Organisations)

Name of Entity: Petroleum and Natural Gas Regulatory Board

Schedules Forming Part Of Balance Sheet As At ---------------

(Amount – Rs.)

SCHEDULE 9-INVESTMENTS FROM EARMARKED/ENDOWMENT FUNDS



1. In Government Securities


2. Other approved Securities


3. Shares


4. Debentures and Bonds


5. Subsidiaries and Joint Ventures


6. Others (to be specified)

Current year

Previous Year

......
......
......

......
......
......

......
......
......

......
......
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TOTAL

......

......

SCHEDULE 9-INVESTMENTS-OTHERS



1. In Government Securities


2. Other approved Securities


3. Shares


4. Debentures and Bonds


5. Subsidiaries and Joint Ventures


6. Others (to be specified)

Current year

Previous Year

......
......
......

......
......
......

......
......
......

......
......
......

TOTAL

......

......

Form of Financial Statements (Non-Profit Organisations)

Name of Entity: Petroleum and Natural Gas Regulatory Board

Schedules Forming Part of Balance Sheet As At ---------------

(Amount – Rs.)

SCHEDULE 11-CURRENT ASSETS, LOANS, ADVANCES ETC.

A. CURRENT ASSETS:


1.

Inventories:




(a) Stores and Spares




(b) Loose Tools




(c) Stock-in- trade





Finished Goods





Work-in-progress





Raw Materials


2.

Sundry Debtors:



(a)

Debts Outstanding for a period exceeding six months



(b)

Others


3.

Cash balances in hand (including cheques/ drafts and imprest)


4.

Bank Balances:



(a) With Scheduled Banks:




- On Current Accounts




- On Deposit Accounts (includes margin money)




- On Savings Accounts



(b) With non- Scheduled Banks:




- On Current Accounts




- On Deposit Accounts




- On Saving Accounts


5.

Post Office- Savings Accounts

Current Year

Previous Year


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......



......
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......

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TOTAL (A)


......


......

Form of Financial Statements (Non-Profit Organisations)

Name of Entity: Petroleum and Natural Gas Regulatory Board

Schedules Forming Part of Balance Sheet As At --------------

(Amount-Rs.)

SCHEDULE 11-CURRENT ASSETS, LOANS, ADVANCES ETC. (Contd.)

B. LOANS, ADVANCES AND OTHER ASSETS


1.

Loans:




(a) Staff




(b) Other Entities engaged in activities/objectives similar to that of the Entity




(c) Other (specify)


2.

Advances and other amounts recoverable in cash or in kind or for value to be received:




(a) On Capital Account




(b) Prepayments




(c) Others


3.

Income Accrued:




(a) On Investments from Earmarked/Endowment Funds




(b) On Investments-Others




(c) On Loans and Advances




(d) Others (includes income due unrealised-Rs. ..............)


4.

Claims Receivable

Current Year

Previous Year




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TOTAL (B)

......

......

TOTAL (A+B)

......

......

Form of Financial Statements (Non-Profit Organisations)

Name of Entity: Petroleum and Natural Gas Regulatory Board

Schedules Forming Part of Income & Expenditure for the Period/year Ended ------

(Amount – Rs.)

SCHEDULE 12 - INCOME FROM SALES/SERVICES


(1) Income from Sales



(a) Sale of Finished Goods



(b) Sale of Raw Material



(c) Sale of Scraps


(2) Income from Services



(a) Labour and Processing Charges



(b) Professional/Consultancy Services



(c) Agency Commission and Brokerage



(d) Maintenance Services (Equipment/Property)



(e) Others (Specify)

Current Year

Previous Year


......
......
......



......
......
......
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......


......
......
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......
......
......
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TOTAL

......

......

SCHEDULE 13-GRANTS/SUBSIDIES
(Irrevocable Grants & Subsidies Received)


(1) Central Government


(2) State Government(s)


(3) Government Agencies


(4) Institutions/Welfare Bodies


(5) International Organisations


(6) Others (Specify)

Current Year

Previous Year



......
......
......
......
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......



......
......
......
......
......
......

TOTAL

......

......

Form of Financial Statements (Non-Profit Organisations)

Name of Entity: Petroleum and Natural Gas Regulatory Board

Schedules Forming Part of Income & Expenditure for the Period/year Ended ------------

(Amount – Rs.)

SCHEDULE 14-FEES/SUBSCRIPTIONS


(1) Entrance Fees


(2) Annual Fees/Subscriptions


(3) Seminar/ Program Fees


(4) Consultancy Fees


(5) Others (Specify)

Current Year

Previous Year

......
......
......
......

......
......
......
......

TOTAL

......

......

Note - Accounting Policies towards each item are to be disclosed

SCHEDULE 15 - INCOME FROM INVESTMENTS
(Income on Invest. from Earmarked/ Endowment Funds transferred to Funds)



(1) Interest



(a) On Govt. Securities



(b) Other Bonds/Debentures


(2) Dividends:



(a) On Shares



(b) On Mutual Funds Securities


(3) Rents


(4) Others (Specify)

Investment from Earmarked Fund

Investment - Others

Current Year

Previous Year

Current Year

Previous Year



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......


......
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......



......
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......
......


......
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......



......
......


......
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TOTAL

......

......

......

......

TRANSFERRED TO EARMARKED/ENDOWMENT FUNDS

......

......






Form of Financial Statements (Non-Profit Organisations)

Name of Entity: Petroleum and Natural Gas Regulatory Board

Schedules Forming Part of Income & Expenditure For The Period/year Ended ---------

(Amount – Rs.)

SCHEDULE 16 - INCOME FROM ROYALTY, PUBLICATION ETC.


(1) Income from Royalty


(2) Income from Publications


(3) Others (specify)

Current Year

Previous Year

......
......
......

......
......
......

TOTAL

......

......

SCHEDULE 17- INTEREST EARNED


(1) On Term Deposits:



(a) With Scheduled Banks



(b) With Non- Scheduled Banks



(c) With Institutions



(d) Others


(2) On Savings Accounts:



(a) With Scheduled Banks



(b) With Non- Scheduled Banks



(c) Post Office Savings Accounts



(d) Others


(3) On Loans:



(a) Employees/Staff



(b) Others


(4) Interest on Debtors and Other Receivables

Current Year

Previous Year


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......
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......

......
......
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......

......
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......


......
......
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......

......
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......

......
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TOTAL

......

......

NOTE- Tax deducted at source to be indicated

Form of Financial Statements (Non-Profit Organisations)

Name of Entity: Petroleum and Natural Gas Regulatory Board

Schedules Forming Part of Income & Expenditure for the Period/year Ended -----------

(Amount – Rs.)

SCHEDULE 18 - OTHER INCOME


(1) Profit on Sale/disposal of Assets:



(a) Owned assets



(b) Assets acquired out of grants, or received free of cost


(2) Export Incentives realized


(3) Fees for Miscellaneous Services


(4) Miscellaneous Income -

Current Year

Previous Year


......
......
......
......
......


......
......
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......

TOTAL

......

......

SCHEDULE 19 - INCREASE / (DECREASE) IN STOCK OF FINISHED GOODS & WORK IN PROGRESS


(a) Closing stock



- Finished Goods



- Work-in-progress


(b) Less: Opening Stock



- Finished Goods



- Work-in-progress

Current Year

Previous Year


......
......
......
(......)
(......)


......
......
......
(......)
(......)

NET INCREASE/(DECREASE) [ a-b]

......

......

SCHEDULE 20-ESTABLISHMENT EXPENSES


(a) Salaries and Wages


(b) Allowances and Bonus


(c) Contribution to Provident Fund


(d) Contribution to Other Fund (specify)


(e) Staff Welfare Expenses


(f) Expenses on Employees' Retirement and Terminal Benefits


(g) Others (Specify)

Current Year

Previous Year

......
......
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......
......
......

......
......
......
......
......
......
......

TOTAL

......

......

Form of Financial Statements (Non-Profit Organisations)

Name of Entity: Petroleum and Natural Gas Regulatory Board

Schedules Forming Part of Income & Expenditure for the Period/year Ended --------------

(Amount – Rs.)

SCHEDULE 21- OTHER ADMINISTRATIVE EXPENSES ETC.

(a) Purchases
(b) Labour and processing expenses
(c) Cartage and Carriage inwards
(d) Electricity and Power
(e) Water charges
(f) Insurance
(g) Repairs and Maintenance
(h) Excise Duty
(i) Rent, Rates and Taxes
(j) Vehicles Running and Maintenance
(k) Postage, Telephone and Communication Charges
(l) Printing and Stationary
(m) Travelling and Conveyance Expenses
(n) Expenses on Seminar/Workshops
(o) Subscription Expenses
(p) Expenses on Fees
(q) Auditors Remuneration
(r) Hospitality Expenses
(s) Professional Charges
(t) Provision for bad and Doubtful Debts/ Advances
(u) Irrecoverable Balances Written-off
(v) Packaging Charges
(w) Freight and Forwarding Expenses
(x) Distribution Expenses
(y) Advertisement and Publicity
(z) Others (specify)

Current Year

Previous Year

......
......
......
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......
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......

......
......
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......
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......
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......
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......
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......
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......
......
......
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......
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......

TOTAL

......

......




Form of Financial Statements (Non-Profit Organisations)

Name of Entity: Petroleum and Natural Gas Regulatory Board

Schedules Forming Part of Income & Expenditure for the Period Ended ---------

(Amount – Rs.)

SCHEDULE 22- EXPENDITURE ON GRANTS, SUBSIDIES ETC.

    (a) Grants given to Institutions/ Organisations
    (b) Subsidies given to Institutions/ Organisations

Current Year

Previous Year

......
......

......
......

TOTAL

......

......

Note- Name of the Entities, their Activities along with the amount of Grants/Subsidies are to be disclosed.

SCHEDULE 23-INTEREST

    (a) On Fixed Loans
    (b) On Other Loans (including Bank Charges)
    (c) Others (specify)Interest on CPF/GPF

Current Year

Previous Year

......
......
......

......
......
......

TOTAL

......

......

Form of Financial Statements (Non-Profit Organisations)

Name of Entity: Petroleum and Natural Gas Regulatory Board

Schedules Forming Part of the Account for the Period Ended ---------

Schedule 24-Significant Accounting Policies (Illustrative)

1. Accounting Convention. - The financial statements are prepared on the basis of historical cost convention, unless otherwise stated and on the accrual method of accounting.

2. Investments

2.1. Investments classified as "long term investments" are carried at cost. Provision for decline, other than temporary, is made in carrying cost of such investments.

2.2. Investments classified as "Current" are carried at lower of cost and fair value. Provision for shortfall on the value of such investments is made for each investment considered individually and not on a global basis.

2.3. Cost includes acquisition expenses like brokerage, transfer stamps.

3. Fixed Assets

3.1. Fixed Assets are stated at cost of acquisition inclusive of inward freight, duties and taxes and incidental and direct expenses related to acquisition. In respect of projects involving construction, related pre-operational expenses (including interest on loans for specific project prior to its completion), from part of the value of the assets capitalized.

3.2. Fixed Assets received by way of non-monetary grants, (other than towards the Corpus Fund), are capitalized at values stated, by corresponding credit to Capital Reserve.

4. Depreciation

4.1. Depreciation is provided on straight-line method as per rates specified in the schedule II of the companies Act, 2013 except depreciation on cost adjustments arising on account of conversion of foreign currency liabilities for acquisition of fixed assets, which is amortized over the residual life of the respective assets

4.2. In respect of additions to/deductions from fixed assets during the year, depreciation is considered on pro-rata basis.

4.3. Assets costing Rs. 5,000 or less each are fully provided.

5. Miscellaneous Expenditure. - Deferred revenue expenditure is written off over a period of 5 years from the year it is incurred.

6. Government Grants/subsidies

6.1. Government grants of the nature of contribution towards capital cost of setting up projects are treated as Capital Reserve.

6.2. Grants in respect of specific fixed assets acquired are shown as a deduction from the cost of the related assets.

6.3. Government grants/subsidy are accounted on realization basis.

7. Foreign Currency Transactions

7.1. Transactions denominated in foreign currency are accounted at the exchange rate prevailing at the date of the transaction.

Form of Financial Statements (Non-Profit Organisations)

Name of Entity: Petroleum and Natural Gas Regulatory Board

Schedules Forming Part of the Account for the Period Ended ---------

Schedule 24- Significant Accounting Policies (Illustrative) – Contd.

7.2. Current assets, foreign currency loans and current liabilities are converted at the exchange rate prevailing as at the year end and the resultant gain/loss is adjusted to cost of fixed assets, if the foreign currency liability relates to fixed assets, and in other cases is considered to revenue.

8. Lease. - Lease rentals are expensed with reference to lease terms.

9. Retirement Benefits

9.1. Liability towards gratuity payable on death/retirement of employees is accrued based on actuarial valuation.

9.2. Provision for accumulated leave encashment benefit to the employees is accrued and computed on the assumption that employees are entitled to receive the benefit as at each year end.

******************************************

Form of Financial Statements (Non-Profit Organisations)

Name of Entity: Petroleum and Natural Gas Regulatory Board

Schedules Forming Part of Account for the Period Ended ---------

Schedule 25–Contingent Libilities And Notes On Accounts (Illustrative)

1. Contingent Libilities

1.1. Claims against the Entity not acknowledged as debts Rs. (Previous year Rs. ¬ ).

1.2. In respect of:

- Bank guarantees given by/on behalf of the Entity – Rs. (Previous year Rs. ¬ ).

- Letters of Credit opened by Bank on behalf of the Entity – Rs. (Previous year Rs.¬ ).

- Bills discounted with banks – Rs. (Previous year Rs. ¬ ).

1.3. Disputed demands in respect of:

- Income tax Rs. (Previous year Rs. ¬ ).

- Sales-tax Rs. (Previous year Rs.¬ ).

- Municipal Taxes Rs. (Previous year Rs. ¬ ).

1.4. In respect of claims from parties for non-execution of orders, but contested by the Entity Rs. (Previous year Rs.¬ ).

2. Capital Commitments. - Estimated value of contracts remainingto be executed on capital account and not provided for(net of advances) Rs. (Previous year Rs. ¬ ).

3. Lease Obligations. - Future obligations for rentals under finance lease arrangements for plant and machinery amount to Rs. (Previous year Rs. ¬ )

4. Current Assets, Loans and Advances. - In the opinion of the Management, the current assets, loans and advances have a value on realization in the ordinary course of business, equal at least to the aggregate amount shown in the Balance Sheet.

5. Taxation. - In view of there being no taxable income under Income-tax Act 1961, no provision for Income tax has been considered necessary.

(Amount -Rs.)

Current Year Previous Year

6. Foreign Currency Transaction

6.1. Value of Imports Calculated on C.I.F Basis:

- Purchase of finished Goods

- Raw Materials & Components (Including in transit)

- Capital Goods

- Stores, Spares and Consumables

6.2. Expenditure in foreign currency:

(a) Travel

(b) Remittances and Interest payment to Financial Institutions/Banks in Foreign Currency

Form of Financial Statements (Non-Profit Organisations)

Name of Entity: Petroleum and Natural Gas Regulatory Board

Schedules Forming Part of Account for the Period Ended ---------

Schedule 25 –contingent Libilities and Notes on Accounts (Illustrative) – Contd.

    (a) Other expenditure:

    - Commission on Sales

    - Legal and Professional Expenses

    - Miscellaneous Expenses

6.3. Earning:

Value of Exports on FOB basis

6.4 . Remuneration to auditors:

As Auditors

    - Taxation matters

    - For Management services

    - For certification

Others

7. Corresponding figures for the previous year have been regrouped/rearranged, wherever necessary.

8. Schedules 1 to 25 are annexed to and form an integral part of the Balance Sheet as at_____and the Income and Expenditure Account for the year ended on that date.

Form of Financial Statements (Non-Profit Organisations)

Name of Entity: Petroleum and Natural Gas Regulatory Board

Receipts and Payments for the Period/year Ended ---------------------

(Amount-Rs.)

Receipts

Current Year

Previous Year

Payments

Current Year

Previous Year

I. Opening Balances

(a) Cash in Hand

(b) Bank Balances

i. In current accounts

ii. In deposit accounts

iii. Saving accounts

II. Grants Received

a) From Government of India

b) From State Government

c) From other sources (details) (Grants for capital & revenue exp. To be shown separately

III. Income on Investment from

a) Earmarked/Endo w. Funds

b) Own Funds (Oth. Investment)

IV. Interest Received

a) On Bank deposits

b) Loans, Advances etc

V. Other Income (Specify)

VI. Amount Borrowed

IX. Any other receipts (give details)


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I. Expenses

a) Establishment Expenses (corresponding to Schedule 20)

b) Administrative Expenses (corresponding to Schedule 21)

II. Payments made against funds for various projects (Name of the fund or project should be shown along with the particular or payment made for each project)

III. Investment and deposits made

a) Out of Earmarked/Endowment Funds

b) Out of Own Funds (Investment- Others)

IV. Expenditure on Fixed Assets & Capital Work-in-Progress

a) Purchase of Fixed Assets

b) Expenditure on Capital Work-in progress

V. Refund of surplus money /Loans

a) To the Government of India

b) To the State Government

c) To other providers of funds

VI. Finance Charges (Interest)

VII. Other Payments (Specify)

VIII. Closing Balances

a) Cash in Hand

b) Bank Balances

i) In current accounts

ii) In deposit accounts

iii) Saving accounts


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Total

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Total

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