Notification, 2014

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 555] NEW DELHI, TUESDAY, OCTOBER 28, 2014/KARTIKA 6, 1936

MINISTRY OF POWER

New Delhi, the 16th October, 2014

NOTIFICATION

G.S.R 754(E).—Whereas sub-section (1) of section 83 of the Electricity Act, 2003 (hereinafter in this notification referred to as the said Act) provides that a Joint Commission may be constituted by an agreement to be entered into (a) by two or more Governments of States; or (b) by the Central Government, in respect of one or more Union territories, and one or more Governments of States, and shall be enforced for such period and shall be subject to renewal for each further period, if any, as may be stipulated in the agreement; And whereas the Central Government had constituted a Joint Electricity Regulatory Commission for Manipur and Mizoram vide notification dated the 18th January, 2005 under sub-section (5) of section 83 of the said Act, after the participating State Governments signed a Memorandum of Agreement (hereinafter in this notification referred to as the said Agreement) authorizing the Central Government to do so; And whereas sub-section (5) of section 83 of the said Act, the Central Government may, if so authorized by all the participating States, constitute a Joint Commission and may exercise the powers in respect of all or any of the matters specified under sub-section (3) of section 83 of the said Act and when so specifically authorized by the participating States;

And whereas vide clause (xxi) of the said Agreement, the States of Manipur and Mizoram have authorized Government of India to constitute a Joint Electricity Regulatory Commission for the States of Manipur and Mizoram and to frame rules to carry out the provisions of the said Act relating to the Joint Commission; Now, therefore, in exercise of powers conferred by sub-sections (3) and (5) of section 83 read with sections 104 and clause (h) of sub-section (2) of section 180 of the Electricity Act, 2003, the Central Government, in consultation with the Comptroller and Auditor-General of India, hereby makes the following rules, namely :—

1. Short title and commencement

(1) These rules may be called the Joint Electricity Regulatory Commission for the States of Manipur and Mizoram (Form of Annual Statement of Accounts and Records) Rules, 2014.

(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) “Accounts Officer” means an officer responsible for maintenance of accounts and preparation of annual accounts as nominated by the Chairperson of the Joint Commission;

(b) “Act” means the Electricity Act, 2003 (36 of 2003);

(c) “Audit Officer” means the Comptroller and Auditor-General of India or any officer appointed by him in connection with the audit of accounts of the Joint Commission;

(d) “Chairperson” means the Chairperson of the Joint Electricity Regulatory Commission for the States of Manipur and Mizoram;

(e) “Financial year” means a period not exceeding twelve calendar months commencing on the 1st April of a year and concluding on the 31st March of the subsequent year;

(f) “Form” means a form appended to these rules;

(g) “Joint Commission” means the Joint Electricity Regulatory Commission for the States of Manipur and Mizoram constituted under section 83 of the Act;

(h) “Member” means a Member of the Joint Electricity Regulatory Commission for the States of Manipur and Mizoram;

(i) “Participating State” means the State of Manipur and/or the State of Mizoram;

(j) “Schedule” means the schedule appended to these rules showing details of the amounts given;

(k) “Secretary” means the Secretary of the Joint Electricity Regulatory Commission for the States of Manipur and Mizoram.

(2) All the words and expressions used and not defined in these rules but defined in the Electricity Act, 2003 (36 of 2003), shall have the meanings assigned to them in that Act.

3. Accounts of the Commission. -

(1) The Joint Commission shall prepare the annual statement of accounts for every financial year commencing with 2007-08.

(2) The Secretary of the Joint Commission may authorise an officer of the Joint Commission to prepare the account on his behalf.

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

(4) The annual statement of accounts duly approved by the Joint Commission and after certification by the Comptroller and Auditor-General of India or his authorised representative, shall be submitted by the Secretary of the Joint Commission to the Central Government (for the first five years of operation of the Joint Commission) and the Participating State Governments (from the sixth year of operation of the Joint Commission onwards) by such date as may be specified by the Central Government.

(a) The Joint Commission shall prepare the following accounts in the forms mentioned below -

(i) the Receipt and Payment Accounts in Form A;

(ii) the Income and Expenditure Accounts in Form B;

(iv) the Balance Sheet in Form C.

(b) The authorised signatory to sign and authenticate the “Receipt and Payment Accounts”, “Income and Expenditure Accounts” and “Balance Sheet” shall be the Secretary of the Joint Commission.

(c) The annual statement of accounts shall be submitted to the Audit Officer on or before the 30 th June following the year to which the accounts relate and the Audit Officer shall audit the accounts of the Joint Commission and report thereon.

(d) The Joint Commission shall, on receipt of the audit report, correct 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. Form and time of preparation of Annual Accounts of the Commission. - a) The Joint Commission shall prepare the Annual Statement of Accounts for every financial year in the manner specified below and shall comprise:

(i) the Balance Sheet;

(ii) the Income and Expenditure Account;

(iii) the Schedules to the above financial statements;

(iv) the instructions and accounting principles;

(v) the notes and instruction from the Schedules

(vi) the Statements of Receipts and Payments.

(b) The Annual Statement of Accounts shall be finalised by the Joint Commission within a period of three months following the financial year to which the accounts relate.

(c) The Annual Statement of Accounts shall be prepared as per the format devised by the Committee of Experts appointed on the recommendation of the Parliamentary Committee.

5. Approval of the Annual Statement of Accounts. -

(a) Within three months after the end of the financial year, the Accounts Officer shall prepare and the Secretary shall submit the Annual Statement of Accounts to the Joint Commission for approval and on approval by the Joint Commission, the Annual Statement of Accounts shall be sent to the Comptroller and Auditor-General or any other person appointed by him for audit.

(b) The Accounts of the Joint Commission shall be authenticated by the Chairperson, one Member dealing with the Finance and the Secretary of the Joint Commission.

6. Preservation of records of accounts, etc. -

(a) The Joint Commission shall preserve the records of Balance sheet, Income and Expenditure Accounts and Receipts and Payments account prepared under these rules for a minimum period of ten years.

(b) The books of accounts and other relevant records shall be kept in the Joint Commission's office and it shall be the responsibility of the Accounts Officer to ensure that the books of accounts and other relevant records are properly maintained and securely preserved in safe custody and produced to Audit as and when required.

7. Authorized signatory. - The Balance Sheet, the Income and Expenditure Accounts and the Receipts and Payments Account shall be signed by the Director (Admn) or any other Officer authorised by the Joint Commission. JYOTI ARORA, Jt. Secy.

MINISTRY OF POWER

New Delhi, the 16 th October, 2014

NOTIFICATION

G.S.R. 755(E).— Whereas sub-section (1) of Section 83 of the Electricity Act, 2003 (hereinafter in this notification referred to as the said Act) provides that a Joint Commission may be constituted by an agreement to be entered into (a) by two or more Governments of States; or (b) by the Central Government, in respect of one or more Union territories, and one or more Governments of States, and shall be enforced for such period and shall be subject to renewal for each further period, if any, as may be stipulated in the agreement; And whereas the Central Government had constituted a Joint Electricity Regulatory Commission for Manipur and Mizoram vide notification dated the 18 th January, 2005 under sub-section (5) of Section 83 of the said Act, after the participating State Governments signed a Memorandum of Agreement (hereinafter in this notification referred to as the said Agreement) authorizing the Central Government to do so; And whereas sub-section (5) of Section 83 of the said Act, the Central Government may, if so authorized by all the participating States, constitute a Joint Commission and may exercise the powers in respect of all or any of the matters specified under sub-section (3) of Section 83 of the said Act and when so specifically authorized by the participating States;

And whereas vide clause (xxi) of the said Agreement, the States of Manipur and Mizoram have authorized Government of India to constitute a Joint Electricity Regulatory Commission for the States of Manipur and Mizoram and to frame rules to carry out the provisions of the said Act relating to the Joint Commission; Now, therefore, in exercise of powers conferred by sub-sections (3) and (5) of section 83 read with Sections 103, 106 and clause (g) and (j) of sub-section (2) of Section 180 of the Electricity Act, 2003, the Central Government, in consultation with the Comptroller and Auditor-General of India, hereby makes the following rules, namely:-

1. Short title and commencement. – (1) These rules may be called the Joint Electricity Regulatory Commission for the States of Manipur and Mizoram (Constitution and the manner of application of the Fund and Form and Time for Preparation of Budget) Rules, 2014.

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

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

(a) “Accounting period” means the period for which the accounts have to be prepared by the Joint Commission and shall be concurrent with the financial year;

(b) “Act” means the Electricity Act, 2003(36 of 2003);

(c) “Budget” means the statement of estimated income and expenditure of the Joint Commission prepared as per section 106 of the Act;

(d) “Chairperson” means the Chairperson of the Joint Electricity Regulatory Commission for the States of Manipur and Mizoram.

(e) “Drawing and Disbursing Officer” means an officer designated as such by the Joint Commission to draw and make payments on behalf of the Joint Commission;

(f) “Financial Year” means a period not exceeding twelve calendar months commencing on the 1st April of a year and concluding on the 31st March of the subsequent year;

(g) “Form” means a form appended to these rules;

(h) “Fund” means the Joint Electricity Regulatory Commission for the States of Manipur and Mizoram Fund;

(i) “Joint Commission” means the Joint Electricity Regulatory Commission for the States of Manipur and Mizoram constituted under sub-section (5) of section 83 of the Act;

(j) “Member” means a member of Joint Electricity Regulatory Commission for the States of Manipur and Mizoram;

(k) “Participating State” means the State of Manipur and the State of Mizoram;

(l) “Secretary'” means Secretary of Joint Electricity Regulatory Commission for the States of Manipur and Mizoram.

(2) All the words and expressions used and not defined in these rules but defined in the Electricity Act, 2003, shall have the meanings respectively assigned to them in that Act.

3. Constitution of the Fund. -

(1) The Central Government hereby constitutes a Fund to be called the Joint Electricity Regulatory Commission for the States of Manipur and Mizoram Fund.

(2) The Fund shall be opened under the Public Account of India and this shall be a non-lapsable and non- interest bearing account.

(3) The Fund shall comprise of the following –

(i) any grants and loans made to the Joint Commission by the Central Government pursuant to the Memorandum of Agreement signed by the Participating States with the Central Government and any grants and loans made to the Joint Commission by the Participating State Governments under section 102 of the Act;

(ii) all fees received by the Joint Commission under the Act;

(iii) all sums received by the Joint Commission from other sources as may be decided upon by the Central Government from time to time.

4. Application of the Fund. - The Fund shall be applied for meeting -

(a) the salary, allowances and other remuneration of the Chairperson, Members, Secretary, Officers and other employees of the Joint Commission;

(b) the expenses of the Joint Commission in discharge of its functions under section 86 of the Act; and

(c) the expenses on objects and for the purposes authorised by the Act.

5. Release of amount from the Fund. -

(1) The Joint Commission shall seek release of amount from the Fund against its annual budget twice (in the month of April, and September) in a financial year and upon receiving such a requisition from the Joint Commission -

(a) the Central Government shall transfer the appropriate part of the sums of grants and loans for the Joint Commission approved by the Parliament in the annual budget of the Ministry of Power to the Fund;

(b) the Participating State Governments shall transfer the sums of grants and loans for the Joint Commission approved by the respective State Legislatures to the Fund;

(c) the Central Government shall simultaneously release the amount as requisitioned from the Fund to the Joint Commission by account payee cheque through its Pay and Accounts Office.

(2) The Joint Commission shall maintain proper accounts and other records of the grants and loans in the manner as may be specified by the Central Government in this behalf.

(3) At the close of Financial Year, the Joint Commission shall furnish a utilisation certificate stating therein the opening balance, amount (including of grants and loans) received from the Fund and utilised and the balance remaining unutilised.

6. Manner of applying the funds.-

(1) The Joint Commission shall meet expenses required in connection with the discharge of its functions under section 86 of the Act and also for meeting objects and purposes authorised by the Act.

(2) Opening of Bank Account -

(a) The Joint Commission shall after taking a decision of the full commission to open the main account of the fund to be maintained in a Nationalised commercial bank and subsidiary accounts shall be maintained at such other branches of such banks as the Joint Commission considers appropriate.

(b) The Joint Commission shall make available the specimen signatures of two of its officers to the authorised signatory to the nominated bank or banks for their information and record.

(c) The nominated bank or banks shall furnish daily payments and receipts scrolls to the Joint Commission which shall ensure that the cheques appearing in the payment scrolls are those issued by the Joint Commission and reconcile each transaction with the banks.

(3) Drawal of funds from the banks -

(a) The Fund shall be operated by the drawing and disbursing officer of the Joint Commission not below the rank of Deputy Secretary, as may be designated by the Chairperson from time to time.

(b) The withdrawal from the bank account shall be made only on presentation of cheque signed by the Drawing and Disbursing Officer and one other officer designated by the Joint Commission.

(c) The Drawing and Disbursing Officer shall be responsible for monitoring the proper transactions of receipts and payments on behalf of the Joint Commission.

(d) The Drawing and Disbursing Officer shall be responsible to ensure that the amount of cheques and demand drafts deposited in the accredited banks have been timely credited in the accounts of the Joint Commission and shall also reconcile the receipts and payments accounts with them.

7. Budget. -

(1) Periodicity and preparation of Budget - The Joint Commission shall prepare its budget which shall be the annual financial statement of the estimated receipts and expenditure of the Commission for the ensuing financial year.

(2) The Budget for the ensuing financial year shall be prepared by the Joint Commission by the end of September every year and forwarded to the Central Government, after taking into account its estimated receipts, vide section 106 of the Act.

(3) The Central Government may, after due appropriation made by the Parliament, make to the Joint Commission grants and loans of such sums of money as considers necessary, after having due regard to the requirement as communicated by the Joint Commission.

8. Form and content of the Budget. - The Budget of the Joint Commission shall include the Revised Estimates of the current year and the Budget Estimates for the next year, giving details of estimated receipts and expenditure in the format as at Annexure-I and Final grant as at Annexure-II and submit them to the Central Government by the 30th September and the 15th January of each financial year respectively.

9. Accounts. -

(1) The accounts of the Fund shall be maintained as per the provisions of the Joint Electricity Regulatory Commission for the States of Manipur and Mizoram (Form of Annual Statement of Accounts and Records) Rules, 2014.

(2) The accounts of the Joint Commission shall be authenticated by the Chairperson, one Member dealing with the finance and the Secretary of the Commission.

10. Audit of the Accounts. -

(1) The accounts of the Joint Commission shall be audited by the Comptroller and Auditor-General of India at such intervals as may be specified by him.

(2) The accounts of the Joint Commission as certified by the Comptroller and Auditor-General of India or any other person appointed by him in this behalf, together with audit report thereon shall be forwarded annually to the Central Government (for the first five years of operation of the Joint Commission) and to the Participating State Governments (from the sixth years of operation of the Joint Commission onwards) by the Joint Commission to enable it to place the audit report before each House of Parliament and the Participating State Legislatures.

11. Delegation of Powers. -

(1) The Chairperson of the Joint Commission shall have the powers of a Department of the Central Government relating to items as given in schedule V and schedule VI read with rule 13 of Delegation of Financial Powers Rules 1978, the General Financial Rules 2005and the General Provident Fund (Central Services) Rules 1960, except in the following matters -

(a) Creation of posts;

(b) re-appropriation of funds from one head to another;

(c) purchase of vehicles;

(d) write off of loss; and

(e) permitting any officer of the Commission to participate in seminars, conferences or training programme abroad:

Provided that the exercise of these powers shall be subject to the general restrictions and conditions contained in the Delegation of Financial Power Rules, 1978 and other general rules and orders issued by the Government of India from time to time.

(2) The Joint Commission shall lay down the detailed procedure for sanction of various expenditure and delegation of power among the Joint Commission, Chairman and Secretary of the Joint Commission.

12. Closure of the Fund. -

(1) The Fund shall remain operative so long as the relevant provisions of the Act remain in force.

(2) At the time of closure of the Fund, when the fund is no longer required, all the unspent balance under the fund shall be remitted into the Government Treasury.

JYOTI ARORA, Jt. Secy.

ANNEXURE – I Revised Estimates of (Current Year)/ Budget Estimates of (Next Year) (See rule 8) Head of Account Actuals Last two Years Budget Allotment Actuals of first 6 months (prev 2 years and FY) Actuals for the last 6 months (prev 2 years) Estimate last 6 months (FY) Total Revised Estimate Budget Estimate Difference between Allotment & RE (11-4) Difference between (BE & RE) Reasons for Variation Note1 : Heads of Account shall be as per list at Appendix A Note 2 : Budgetary provisions shall be explained with detailed memoranda as listed at Appendix B. ANNEXURE – II Final Grant Statement (Financial Year) (See rule 8) Head of Account Revised Allotment received Actuals of first 10 months Requirement last 2 months Total Final Grant Net Savings/ Excess Remarks Note 1 : Heads of Account shall be as per list at Appendix A. Note 2 : Budgetary provisions shall be explained with detailed memoranda as listed at Appendix B. Appendix A Detailed Heads of Account (with description) under which Joint Commission shall furnish budget Statements and Explanatory Memoranda thereto A/c Description Code

REVENUE

2. Fee and Charges 2.1 Fee 2.2 Charges 2.3 Fines Total 2.4 Others (Specify) Grand Total

3. Grants 3.1 From Government 3.2 From others Total

4. Gifts

5. Seminars and Conferences

6. Sales of Publications

7. Income on Investments and Deposits 7.1 Income on investments 7.2 Income on Deposits

8. Loans 8.1 From Government 8.2 From Others (specify)

9. Sale of Assets

10. Sale of Investments

11. Recoveries from pay bills 11.1 Principal amount of Loans and Advances 11.2 Interest on Loans and Advances

12. Miscellaneous Income 12.1 Gain on sale of assets 12.2 Any Others (specify)

EXPENDITURE

13. Chairperson and Members 13.1 Pay and Allowances 13.2 Other benefits 13.3 Travelling expenses 13.3.1 Overseas 13.3.2 Domestic

14. Officers 14.1 Pay and Allowances 14.2 Retirement benefits 14.3 Other benefits 14.4 Travelling expenses 14.4.1 Overseas 14.4.2 Domestic

15. Staff 15.1 Pay and Allowances 15.2 Retirement Benefits 15.3 Other benefits 15.4 Travelling expenses 15.4.1 Overseas 15.4.2 Domestic

16. Hire of Conveyance

17. Wages 18 Overtime

19. Honorarium

20. Other Office Expenses

21. Expenditure on Research

22. Consultation fee

23. Seminars and Conferences

24. Publications of the Joint Commission

25. Rent and Taxes

26. Interest on Loans 27 Promotional Expenses

28. Membership fee

29. Subscription

30. Purchase of fixed assets

31. Investments and Deposits 31.1 Investments 31.2 Deposits

32. Security Deposits

33. Loans and Advances 33.1 To employees 33.1.1 Bearing Interest 33.1.2 Not-bearing interest 33.2 To Suppliers and Contractors 33.3 Others (to specify)

34. Repayment of Loans

35. Others 35.1 Leave salary and pension contribution 35.2 Audit fee 35.3 Miscellaneous

36. Depreciation

37. Loss on sale of assets

38. Bad debt written off

39. Provision for bad & doubtful debts Total Appendix B Explanatory Memoranda to RE/BE Statements of the Joint Commission for the States of Manipur and Mizoram

1. Statement showing grade-wise details of establishment with provision sought therefor in the estimates, with actual establishment strength and cost thereof in previous year.

2. Estimates of individual projects/consultancies costing over Rs. 5 lakhs indicating original cost, revisions if any and provisions sought for the project in the budget grants.

3. Details of Foreign exchange component in the Budget/Revised estimates.

4. Estimates of Revenue Receipts in Budget Year and previous year.

5. Statement showing financial results of the Joint Commission for the budget year and previous year. Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Electricity Act, 2003