The Orissa Industrial Infrastructure Development Corporation Rules, 1981
Published vide Notification No. 24106, dated 17th September, 1981, Orissa Gazette Extraordinary No. 1211/18-9-1981
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Chapter-I
Preliminary
1. Short title and commencement. - (1) These rules may be called the Orissa Industrial Infrastructure Development Corporation Rules, 1981. (2) They shall come into force on the date of their publication in the Official Gazette. 2. Definitions. - (1) In these rules, unless there is anything repugnant in the subject or context-(a) "Act" means the Orissa Industrial Infrastructure Development Corporation Act, 1980;
(b) "Form" means a Form appended to these rules;
(c) "Government" means the State Government of Orissa;
(d) "Managing Director" means the officer appointed by the State Government under Sub-section (1) of Section 12;
(e) "non-official Director" means a Director of the Corporation nominated under Clause (xii) of Sub-section (2) of Section 4;
(f) "Regulations" means the regulations made by the Corporation under Section 59;
(g) "section" means a section of the Act.
(2) All other words and expressions which are used but not defined in these rules shall have the same meaning respectively assigned to them in the Act.Chapter-II
Fees and allowances payable to the Directors
3. Travelling allowance to Directors of the Board. - (1) A non-official Director, who undertakes journey in connection with the affairs of the Corporation, at the instance of the Corporation shall be entitled to travelling and other allowances as admissible to the Managing Director. (2) An official Director, who undertakes journey in connection with the affairs of the Corporation, shall be entitled to draw travelling and daily allowance as may be admissible to him under the rules applicable to him in his official capacity under the Government : Provided that no such Director shall be entitled to draw any such allowance from the Corporation, if for the same journey he has already drawn travelling allowance and/or daily allowances from the Government in his official capacity. (3) The Corporation may, at the request of a Director, grant him in advance, travelling allowance not exceeding the estimated amount of expenses for the journey to be undertaken by him. (4) Any amount so paid under Sub-rule (3) shall be recovered in full from the amount of travelling allowances payable to him on completion of the journey. (5) A bill for travelling allowance, daily allowance or any other allowance, as the case may be, when claimed under this rule, shall require to be countersigned by-(i) the Chairman, when the claim relates to himself;
(ii) the Managing Director, when the claim relates to a non-official Director; and
(iii) the official Director, when the claim relates to the official Director himself, before such bill is submitted for audit and payment by the Corporation.
4. Compensatory allowances to non-official Directors. - In attending a meeting of the Corporation or of a Committee of the Corporation, as the case may be, a non-official Director shall be entitled to compensatory allowances, which shall comprise the following, namely :(i) if the meeting be a meeting of the Corporation, a sitting fee of two hundred rupees for each day on which he attends such meeting;
(ii) if the meeting be a meeting of a Committee of the Corporation, fifty rupees for each day on which he attends such meeting;
(iii) travelling allowances admissible under Rule 3;
(iv) conveyance allowances if admissible :
Provided that he shall not draw any additional compensatory allowances for any day for attending a meeting of a Committee, if he draws allowances for the same day for attending the meeting of the Corporation or the meeting of any other Committee of the Corporation. 5. Travelling allowance to members of Advisory Committees constituted by the Corporation. - The member of the Advisory Committees constituted by the Corporation other than officers of Government shall be entitled to travelling allowance at the rate admissible to the non-official Directors of the Corporation; provided that they shall not be entitled to any sitting fee.Chapter-III
Appointment, conditions of service and scale of pay of the Managing Director
6. Pay and allowances. - The Managing Director shall be appointed by the Government on such pay and allowances as may be fixed by the Government. 7. Travelling allowance. - (1) The Managing Director shall ordinarily be entitled to travelling allowances for the journeys performed in the service of the Corporation as per Travelling Allowance Rules of the State Government for officers of equivalent grade. The State Government may, however, allow a different rate of travelling allowance to Managing Director, as and when necessary. (2) Notwithstanding anything contained in Sub-rule (1) the Managing Director shall, whether he is a Government servant on deputation or not and irrespective of the pay drawn by him, in the case of journeys on tour including various types of journeys for which travelling allowance is admissible as for journeys on tour, be entitled to travel by air. (3) Bills for travelling allowances, daily allowance or conveyance allowance, as the case may be, claimed by the Managing Director shall be countersigned by himself. (4) Any tour to be undertaken by the Managing Director outside the country shall require previous sanction of the Board of Directors of the Corporation. Other tours shall be approved by the Managing Director himself. 8. Reimbursement of medical expenses. - The Managing Director shall be entitled to reimburse the cost of medical expenses to the same extent as any other officer is entitled as per the Medical Benefit Rules framed by the Corporation from time to time : Provided that where the Managing Director is a Government servant on deputation he shall have the option to be governed by either the said regulations of the Corporation or the rules of the Government. 9. Residential accommodation. - The Managing Director shall be entitled to unfurnished residential accommodation covering a plinth area not exceeding two thousand five hundred square feet against payment of rent at the rate of seven and half per centum of his pay. 10. Leave and leave salary. - (1) Where the Managing Director is a Government servant on deputation to the Corporation, he shall, so long as he continues to remain in Government service, be entitled to leave and leave salary under the rules applicable to him as a Government servant. (2) Where the Managing Director is not a Government servant or being a Government servant has subsequently ceased to be so, he shall be entitled to leave and leave salary as may be admissible to other officers of the Corporation under the regulations framed by the Corporation from time to time. 11. Provident fund. - (1) Where the Managing Director is a Government servant on deputation to the Corporation and has been admitted to the provident fund maintained by Government, he shall, so long as he continues to be in Government service, be entitled to continue to subscribe to the said fund upon the same terms and conditions and subject to the same rules, as applicable to Government servants. (2) Where the Managing Director is not a Government servant or being a Government servant has subsequently ceased to be so, he shall be entitled to the benefit of the provident fund of the Corporation, if any. 12. Termination of service. - Except as otherwise expressly provided by the terms of a contract in any individual case, the State Government may terminate the service of the Managing Director who is not a Government servant on deputation to the Corporation or being a Government servant has subsequently ceased to be so, by giving him three months' notice or in lieu of such notice an amount equal to three months' pay. 13. Resignation. - Except as otherwise expressly provided by the terms of a contract in any individual case, the Managing Director who is not a Government servant on deputation to the Corporation, or being a Government servant has subsequently ceased to be so, may resign his office by giving three months' notice in writing to the Government : Provided that, if the Government so directs before the expiry of the aforesaid period of three months, the Managing Director giving such notice shall not vacate his office on or after the expiry of the period of three months until such time as he is relieved thereof. 14. Disciplinary action. - (1) The Managing Director, who is a Government servant on deputation to the Corporation, so long as he is in Government service, shall on the recommendations of the Corporation, be subject to disciplinary actions by the Government according to rules applicable to Government officer. (2) The Managing Director, who is not a Government servant, or being a Government servant he subsequently ceased to be so, shall be subject to disciplinary action by the Corporation with the approval of Government in accordance with the Regulations applicable to other officers of the Corporation. 15. Other conditions of service. - All other matters relating to the conditions of service of the Managing Director, who -(a) is a Government servant on deputation to the Corporation shall be regulated in accordance with the Rules and Regulations applicable to Government servants, and
(b) is not a Government servant, or being a Government servant has subsequently ceased to be so, in accordance with the provisions of the Regulations applicable to other officers of the Corporation.
Chapter-IV
Conditions for borrowing by the Corporation
16. Temporary borrowing by the Corporation. - The Corporation may, subject to the provisions in Section 22, for the purpose of meeting any current expenditure properly chargeable to revenue, borrow by way of temporary loan or overdraft from any Bank, State Government or otherwise, such sums as it may require, on such terms and conditions as the Corporation thinks fit. The amount so borrowed, together with the interest thereon shall be repaid from current revenues within a period of twelve months from the date of the temporary borrowing, or such extended period as the Government may allow. 17. Manner of issuing securities. - Every bond, debenture or other security issued by the Corporation for raising money or for securing money borrowed by or due from the Corporation shall be by a deed under the common seal of the Corporation and signed autographically by the Managing Director or any other officer authorised by the Corporation in that behalf. 18. Register of securities to be kept. - A register of bonds, debentures and other securities shall be kept by the Corporation in which shall be entered the number and date of every such bond, debenture or other security and the sum secured thereby and the names of the parties thereto with their addresses and all other necessary particulars thereof. 19. Instructions which may be issued for transfer of securities. - The Corporation may, from time to time, issue instructions for controlling the transfer of any bond, debenture or other security as it may deem expedient; provided that no such instructions shall have effect on the holder or transferee of any bond, debenture or other security unless distinct notice of such instructions appears thereon. 20. Assigning or conveying property of the Corporation for certain purposes. - The Corporation may, for the purpose of securing the payment of any such bonds, debentures or other securities as aforesaid or the payment with interest of any money so borrowed as aforesaid, or payable under any contract or otherwise, make and carry into effect any arrangement which the Corporation may deem expedient by assigning or conveying any property of the Corporation including its revenue, to trustees. 21. Debentures ordinarily payable to bearer. - Unless otherwise resolved by the Corporation in a general body meeting, any debenture which may be issued by the Corporation may be so framed that the principal money and interest thereby secured shall be payable to the bearer free from any equities between the Corporation and the person to whom the same may be issued. 22. Particulars of borrowing on guarantee to be furnished. - Where the Corporation proposed to borrow money on the guarantee of the Government as provided in Sub-section (4) of Section 22, the Corporation shall furnish to the State Government all such particulars of the amount, purposes, nature and circumstances of the proposed borrowing and the amount of outstanding loans and such other information as the State Government may require. 23. Prior approval of Government in case of issue or grant of securities guaranteed. - No security shall be issued or granted as such in respect of which the payment of the principal as well as the interest is guaranteed by the Government until the amount, price, rate of interest, date and method of issue of such security, the arrangement for the application of the proceeds of the issue and for the payment of such proceeds have been previously approved by the Government and no variation of any such arrangement shall be made without the like approval of the Government.Chapter-V
Annual financial statement and programme of work to be furnished by the Corporation
24. Budget and programme of work. - (1) The Corporation shall submit to the Government for approval before the 1st day of February of each year the annual financial statement and programme of work for the succeeding financial year. (2) The annual financial statement, and the supplementary financial statement, if any, shall be in Form 'A' and the programme for work, in Form 'B'. (3) The annual financial statement shall be accompanied by a statement of honoraria, salaries and allowances of the Directors, officers and servants of the Corporation, in Form 'C'. (4) The Corporation shall also forward to the Government with its programme of work, a note giving history and description of each scheme including inter alia the progress made, expenditure incurred and receipts accrued in the previous financial year in respect of continuing schemes. The note shall, in particular, bring out the financial implications of each scheme. 25. Manner and form of maintenance of accounts. - (1) The accounts of the Corporation shall be prepared and maintained in the manner and form adoptee by commercial organisations. (2) The Corporation shall keep at its head office properly maintained books of accounts with respect to-(a) all monies received by it,
(b) all other transactions of pecuniary nature,
(c) assets and liabilities of the Corporation.
(3) The annual statement of accounts required to be maintained by the Corporation under Sub-section (1) of Section 27 shall be in Form 'D'. 26. Annual report and other returns. - (1) The Corporation shall, within a period of three months after the closing of every financial year, submit to the Government an annual report. (2) The annual report referred to in Sub-rule (1) shall contain inter alia particulars regarding the -(a) industrial areas/estates, entrusted to the Corporation by the Government;
(b) programme of work for the year under report;
(c) progress of work during the year with particular reference to the-
(i) land acquired;
(ii) developments carried out;
(iii) amenities provided ;
(iv) industries established in the industrial area/estates; and
(v) details of any other activities entrusted to and undertaken by the Corporation under and in accordance with the Act;
(d) finance for the Corporation;
(e) change, if any, in the constitution of the Corporation;
(f) the staff of the Corporation, the head-quarters work and field work, scheme-wise;
(g) directions given by the Government to the Corporation and compliance thereof.
27. Audit of the accounts of the Corporation. - (1) The accounts of the Corporation shall be audited annually by the Auditor appointed under Subsection (2) of Section 27 any expenditure incurred in connection with such audit shall be payable by the Corporation. (2) The Auditor appointed under Sub-section (2) of Section 27 in connection with the audit of accounts of the Corporation shall have the same rights, privileges and authority in connection with such audit as the Comptroller and Auditor-General of India has in connection with the audit of Governments; and in particular shall have the right to demand the production of books, accounts, connected vouchers and other necessary documents and papers. (3) A copy of the audit report shall be communicated by the Auditor to the Corporation who shall submit a copy of the same alongwith its observations to the Government. The Auditor shall also forward a copy of the report to the Government. 28. Quarterly progress reports. - The Corporation shall submit to the Government quarterly progress reports on the working and accounts of the Corporation for the quarters ending on 31st March, 30th June, 30th September and 31st December in April, July, October and January respectively following the said quarters.Chapter-VI
Miscellaneous
Disposal by the Corporation of land acquired under the Land Acquisition Act, 1894
29. The Corporation shall not dispose of any land acquired under the Land Acquisition Act, 1894 by sale, unless permitted by the Government but may transfer the same by way of lease for industrial or allied purposes.Form 'A'
[See Rule 24(2)]
Annual financial statement
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Sub-head |
Actuals for the previous three years |
Budget for the current year |
Revised estimates for the current years |
Budget estimates for 20.... 20.... |
Remarks (explanation for increase/ decrease) |
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1 |
2 |
3 |
4 |
5 |
6 |
Part I-Budget estimates of the Orissa Industrial Infrastructure Development Corporation (Revenue receipt)
1. Recoveries of expenditures 2. Sale of tender forms 3. Recoveries of fines, etc., from contractors 4. Hire charges of tools and plants, supervision charges on sale of material and other similar receipts 5. Annual rent of land leased 6. Annual rent of building 7. Forfeiture of deposits 8. Miscellaneous 9. Subvention from the Government Deduct refunds. Net receipts-Part II-Budget estimates of the Orissa Industrial Infrastructure Development Corporation (Revenue expenditure)
1-A. Establishment (Administration)-(a) Pay of officers
(b) pay of establishment
(c) Allowance and honoraria
(d) Contingencies
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Total : |
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(a) Pay of officers
(b) Pay of establishment
(c) Allowance and honoraria
(d) Contingencies
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Total : |
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(a) Pay of officers
(b) Pay of establishment
(c) Allowances of honoraria
(d) Contingencies
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Total : |
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(a) Special tools and plants
(b) Vehicles
(c) Buildings
(d) Other items
7. Maintenance and repairs-(a) Repairs to tools and plants (Special)
(b) Repairs to tools and plants (Ordinary)
8. Municipal and other taxes 9. Miscellaneous expenditure Net expenditure on Revenue Account|
Total : |
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Part III-Budget estimates of the Orissa Industrial Infrastructure Development Corporation
1. Balance with the Corporation as on the beginning of the year 2. Loans from Government during the year 3. Other loans (Public or Private) 4. Sale of plots 5. Sale of buildings 6. Other capital receipts 7. Suspense account|
Total : |
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Part IV-Budget estimates of the Orissa Industrial Infrastructure Development Corporation (Capital) Account Expenditure
*1. Work in progress *2. Cost of land *3. (a) New work exclusive of cost of land(b) Cost of land
4. Establishment charges transferred from Revenue Account charged to Capital 5. Tools and plants 6. Amount transferred to depreciation fund 7. Amount transferred to other funds 8. Suspense Account|
Total : |
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*. The details of each scheme should be given in Part-V.
Part V-Budget estimates of the Orissa Industrial Infrastructure Development Corporation - Details of work in progress (New works)
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Name of scheme |
Item of capital expenditure |
Estimated cost of the work |
Expenditure to the end of the 1st year |
Account for the year before last |
Budget for the current year |
Revised estimates for the current year |
Budget estimates for the year 20.... 20.... |
Remarks (Explanation for increase or decrease) |
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
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1. |
Land acquisition |
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2. |
Survey and demarcation |
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3. |
Roads |
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4. |
Water works |
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(a) Head workers |
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(b) Pipelines |
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5. |
Drainage : |
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(a) Drainage lines |
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(b) Drainage disposal plants |
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6. |
Electricity : |
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(a) Laying out underground cables |
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(b) Street lighting |
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7. |
Buildings |
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8. |
Bridges |
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9. |
Railway sidings |
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Total : |
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Form 'B'
[See Rule 24(2)]
Annual programme of work
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Serial No. |
Name of scheme |
Estimated cost of the work |
Estimated expenditure in the year for which programme is proposed |
Estimated receipts |
Salient features of amenities and facilities to industries |
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1 |
2 |
3 |
4 |
5 |
6 |
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Form 'C'
[See Rule 24(3)]
Statement of honoraries, salaries and allowances
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Name of Director/ officer/ servant |
Scale of pay |
Present pay |
Honoraria |
Travelling allowances and daily allowance |
Conveyance allowance |
Dearness allowance |
Compensatory allowance |
House rent allowance |
Total columns 4 to 9 |
Remarks |
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
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Form 'D'
[See Rule 25(3)]
Income and expenditure account for the year ending.......
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Previous year |
Sl. No. |
Expenditure |
Rs. |
Rs. |
Previous year |
Sl. No. |
Income |
Rs. |
Rs. |
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(1) |
(2) |
(3) |
(4) |
(5) |
(1) |
(2) |
(3) |
(4) |
(5) |
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I. |
To establishment and other charges |
I. |
By sale of Tender forms |
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A. |
Establishment |
II. |
By recoveries of fines, etc. from contractors |
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B. |
Contingencies and Municipal taxes |
III. |
By hire charges of tools and plants |
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C. |
Leave and pension contributions |
IV. |
By supervision charges on sale of materials and similar other recoveries |
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D. |
Audit fees |
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Less-Transferred to (excluding expenditure on income as per contract)- |
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1. |
Development expenditure |
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2. |
Factory |
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II. |
To interest on Government loans |
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Less-Interest rate on Bank and Sales Tax deposit |
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Less-Balance transferred to - |
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1. |
Development expenditure |
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2. |
Sheds |
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III. |
To depreciation on as per Schedule 'A' (Scientific Instruments) |
V. |
By annual rent of land leased by the Corporation |
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Ordinary tools and plants |
VI. |
By forfeiture of deposits |
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Vehicles Furniture Telephone Typewriters and Duplicating Machine Cycle Franking Machine Less-Transferred to (excluding depreciation on tools, plant given on hire) |
VII. |
By miscellaneous receipts |
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1. |
Factory sheds |
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2. |
Development expenditure |
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IV. |
To miscellaneous expenditure to excess of income over expenditure transferred to balance sheet |
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Balance sheet as at.......
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Figures for the previous year |
Liabilities |
Rs. |
Rs. |
Figures for the previous year |
Assets |
Rs. |
Rs. |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
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Reserve and surplus |
Fixed assets |
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Income and expenditure Account (if any) |
(At cost as per Schedule 'A') |
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Gross value |
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Less-Depreciation |
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Receipts on capital account |
Capital expenditure |
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Premium price on lease of plots of industrial areas as per Schedule 'D' |
(a) Towards development of industrial areas and estates as per Schedule 'B' |
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(b) Towards construction of factory sheds as per Schedule 'C'. |
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Loans |
Current assets, loans and advances |
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From Government |
A. Current assets |
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Interest accrued on above |
(i) Stocks |
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From other sources (including interest accrued thereon) |
As certified by Executive Engineer |
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Deposits |
(ii) Sundry Debtors- |
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Towards cost of construction from Government |
(a) Debtors considered good |
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Current liabilities and provisions |
(b) Debtors considered doubtful |
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Current liabilities |
Less : Provisions |
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(i) Deposits- |
III. Cash and Bank balances |
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(a) From Industrialists |
(a) Cash with Banks |
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(b) From contractors |
(c) Cash on hand |
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A. Against cement issued |
(i) In deposits A/c. |
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B. Towards premium price for the plot of land |
(ii) In current A/c. |
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C. For sheds |
B. Loans and advances |
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D. Sundry deposits |
(a) Loans |
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(ii) Liabilities for construction and other capital expenditure |
(b) Advances for purchase and expenditure |
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(iii) Liabilities for establishment and other charges including other deductions |
(c) Advances to staff members |
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Provisions : |
(d) Miscellaneous advances recoverable in cash or kind |
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(i) For expenses |
(e) Sundry advances including other deposits |
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(ii) For contingent liabilities |
Income and other expenditure account (if any, deficit to the end of the previous year) |
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Total Rs....... |
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Schedule 'A'
Fixed assets forming part of the balance sheet as at.......
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Sl. No. |
Depreciation |
Cost price at |
Additions during the year |
Total |
Deductions |
Depreciation up to the end of the previous year |
Depreciation for the year |
Total depreciation |
Net balance |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
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1. |
Scientific instruments |
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2. |
Ordinary tools and plants |
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3. |
Vehicles |
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4. |
Furniture |
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5. |
Telephones |
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6. |
Typewriter and Duplicating machine |
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7. |
Cycle |
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8. |
Franking Machine, etc. |
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9. |
Other assets |
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Total : |
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Schedule 'B'
Capital expenditure towards development of industrial areas and estates forming part of the balance sheet as at.......
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Sl. No. |
Description |
Expenditure to the end of the year |
Expenditure during the year |
Total expenditure |
DEduction (written back) |
Net |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
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1. |
Development expenditure |
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2. |
Establishment expenditure |
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3. |
Interest |
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4. |
Depreciation |
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Total : |
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Schedule 'C'
Capital expenditure for construction of factory sheds forming part of the balance sheet as at......
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Sl. No. |
Description |
Expenditure to the end of the year |
Expenditure during the year |
Total expenditure |
DEduction (written back) |
Net |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
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1. |
Development expenditure |
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2. |
Establishment expenditure |
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3. |
Interest |
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4. |
Depreciation |
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Total : |
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Less - Recovery of construction of cost, unrecovered balance of construction of cost on factory sheds
Schedule 'D'
Capital Receipts - Premium on lease of plots of industrial areas forming part of the balance sheet at............
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Sl. No. |
Name of the industrial area |
Receipt to the end of the year |
Receipts during the year |
Total receipts |
Deduction |
Net |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
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