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MINISTRY OF AGRICULTURE (Department of Agriculture and Cooperation)

ORDER New Delhi, the 12th May 2003

S. O. 540 (E).- In exercise of the powers conferred by section 3 of the Essential commodities Act, 1955 (10 of 1955), the Central Government hereby makes the following Order further to amend the Fertilizer (Control) Order, 1985, namely:- (1) This Order may be called the Fertilizer (Control) Third Amendment Order, 2003. (2) It shall come into force on the date of its publication in the Official Gazette. 2. In clause 21 of the Fertilizer (Control) Order, 1985 (hereinafter referred to as the said Order),- (i) in paragraph (a), for the words "specified by the Controller in this behalf; and", the following shall be substituted, namely:- "Specified by the Controller in this behalf: Provided that in case of containers the gross weight of which is 5 kg. Or less, no such printing of superscription and other particulars shall be necessary if such superscription and other particulars are printed on a separate label which is securely affixed to such container."; (ii) in Paragraph (b), after the second proviso, the following proviso shall be inserted, namely:- "Provided also that in case fertilizer bags are in cut, torn or damaged condition during transportation or mishandling during loading or unloading operation, the manufacturer of such fertilizer may, under intimation to the State Government and the Central Government, repack the fertilizer in new bags or restandardize the quantity in terms and declared weight.". 3. In clause 23 of the said Order, after sub-clause (4), the following shall be inserted, namely:- "(5) If a manufacturer or importer, detects or has reasonable doubt about the standard of the fertiliser manufactured or imported by him, and dispatched for sale has deteriorated in quality during transit

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due to natural calamity and is not of the prescribed standards, he may, within fifteen days from the date of dispatch from factory or port, apply with detailed justifications to the Central Government for obtaining permission for reprocessing the same in a factory to meet the prescribed standards and the Central Government may, after considering the facts, permit the re-processing of such fertilizer on the terms and conditions as may be notified by the Central Government in this behalf: Provided that no such application for permission to reprocess the fertilizer by the manufacturer or importer shall be accepted by the Central Government after the expiry of the said period of fifteen days". 4. In Schedule I of the said Order, in Part-A, under the heading "SPECIFICATION OF FERTILIZERS",- (a) in sub-heading 1 (a) relating to Straight Nitrogenous Fertilisers, in serial number 1 relating to Ammonium Sulphate, after item (iv), the following item shall be inserted, namely:- "(v) Sulphur (as S), percent, by weight minimum 23.0"; (b) in sub-heading 1 (b) relating to Straight Phosphatic Fertilisers,- (i) in serial number 1 relating to Single Superphosphate (16% P2O5) after item (iii), the following item shall be inserted, namely:- "(iv) Sulphur (as S), percent, by weight minimum 11.0"; (ii) in serial number 2 relating to Single Superphosphate (14% P2O5) after item (iii), the following items shall be inserted, namely:- "(iv) Sulphur (as S), percent, by weight minimum 11.0"; (iii) in serial number 7 relating to Single Superphosphate (16% P2O5) Granulated), after item (iv), the following items shall be inserted, namely:- "(v) Sulphur (as S), percent, by weight minimum 11.0"; (c) in sub-heading 1 (c) relating to Straight Potassic Fertilisers, in serial number 2 relating to Potassium Sulphate, after item (iv), the following item shall be inserted, namely:- "(v) Sulphur (as S), percent, by weight minimum 17.5"; (d) in sub-heading 1 (d) relating to NP Complex Fertilisers,- (i) in serial number 3 relating to Ammonium Phosphate Sulphate (16-20-0), after item (v), the following item shall be inserted, namely:- "(vi) Sulphur (as S), percent, by weight minimum 13.0"; (ii) in serial number 4 relating to Ammonium Phosphate Sulphate (20-20-0) after the item (vii), the following items shall be inserted, namely:- "(viii) Sulphur (as S), percent by weight minimum 13.0"; (e) in sub-heading 1 (f) relating to Micronutrients,- (i) in serial number 1 relating to Zinc Sulphate hepta hydrate, after item (vii), the following item shall be inserted, namely:- "(viii) Sulphur (as S), percent, by weight minimum 10.0"; (ii) in serial number 2 relating to Manganese Sulphate, after item (vii), the following item shall be inserted, namely:- "(viii) Sulphur (as S), percent by weight minimum 17.0"; (iii) in serial number 5 relating to Copper Sulphate (CUSO4.5H2O), after item (v), the following item shall be inserted, namely:- "(vi) Sulphur (as S), percent, by weight minimum 12.0"; (iv) in serial number 6 relating to Ferrous Sulphate (FeSO4,7H2O) after the item (vi), the following item shall be inserted, namely:- "(vii) Sulphur (as S), percent, by weight minimum 10.5"; (v) in serial number 10 relating to Zinc Sulphate Monohydrate (ZnSo4H2O) after item (viii), the following item shall be inserted, namely:- "(ix) Sulphur (as S), percent, by weight minimum 15.0"; (vi) in serial number 11 relating to Magnesium Sulphate, after item (v), the following item shall be inserted, namely:- "(vi) Sulphur (as S), percent, by weight minimum 12.0"; (f) in serial number 1 (g), after serial number 2 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- "3. Zincated Phosphate (Suspension)

(i) Total Phosphate (as P205) percent by weight minimum 12.9 (ii) Total Zinc (as Zn) percent by weight minimum 19.4 (iii) Neutral Ammonium Citrate Soluble Phosphate (as P205) percent by weight,

minimum 3.9

(iv) Lead (as Pb) percent by weight maximum 0.003 (v) pH 8±1

(g) in sub-heading "1 (h) 100% water soluble Complex fertilizers,- (i) in serial number 1 relating to Potassium Nitrate (13-0-45), item (i) shall be omitted;

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(ii) Serial number 2 relating to Potassium Nitrate (13-0-45) (prilled), and the entries relating thereto shall be omitted; (iii) in serial number 3 relating to Mono Potassium Phosphate (0-52-34), entry (v) relating to particle size shall be omitted; (iv) in the serial number 4 relating to Calcium Nitrate, item (v) relating to particle size shall be omitted; (v) after serial number 9, the following serial numbers and entries shall be inserted, namely:- "10. Potassium Magnesium Sulphate

(i) Moisture, percent, by weight, maximum 0.5 (ii) Potash content (as K2O) percent, by weight, maximum 22.0 (iii) Magnesium as MgO, percent, by weight, minimum 18.0 (iv) Total Chloride (as Cl), percent, by weight, (on dry basis) maximum 2.5 (v) Sodium (as NaCl), percent, by weight (on dry basis), maximum 2.0 (vi) Sulphur (as S), percent, by weight, minimum 20.0

11. NPK 19:19:19 (100% water soluble) (i) Total Nitrogen percent, by weight, minimum 19.0 (ii) Nitrate Nitrogen percent, by weight, maximum 4.0 (iii) Ammonical nitrogen percent, by weight, minimum 4.5 (iv) Urea Nitrogen in nitrogen percent, by weight, minimum

Minimum 10.5 19.0

(v) Water soluble Potash (as K20) percent, by weight, minimum 19.0 (vi) Sodium as NaCl percent, by weight, on dry basis maximum 0.5 (vii) Matter insoluble in water percent by weight, maximum 0.5 (viii) Moisture percent, by weight maximum 0.5

12. Mono Ammonium Phosphate (12:61:0) (100% water soluble) (i) Moisture percent, by weight, maximum 0.5 (ii) Ammonical nitrogen percent, by weight minimum 12.0 (iii) Water Soluble phosphate (as P2O5) percent, by weight, minimum 61.0 (iv) Matter insoluble in water percent, by weight, maximum 0.5 (v) Sodium as NaCl percent by weight on dry basis maximum 0.5

5. In Schedule II of the said Order, in Part-B relating to Methods of Analysis of Fertilizers, after sub-heading "23. Determination of Boron in Micronutrient Fertilizer Mixture- Volumetric Method" and entries relating thereto, the following sub-headings and entries shall be inserted, namely:- "24. Determination of Sulphur Method of determination of Sulphur present in the Sulphate form in various fertilizers has been described separately for Nitrate free and Nitrate containing Samples as given below: Classification of procedures: Procedure (a):- For Nitrate Free samples such as Ammonium Sulphate, Potassium Sulphate, Zinc Sulphate, copper Sulphate, Ferrous Sulphate, Manganese Sulphate, N. P. and NPK complexes and mixtures. Procedure (b):- Super Phosphate. Procedure (c):- For Nitrate containing fertilizers such as Ammonium Phosphate Sulphate Nitrate 20:20:0. (i) Quality of Reagents:- Unless specified otherwise, pure chemicals, glass, distilled or demineralised water shall be used in tests. Note:- (1) "Pure Chemicals" means chemicals which do not contain impurities which affect the results of analysis. (2) "de-mineralised water" means the water obtained by water passing through a cation and anion exchange resins or a combined cation-anion exchange resins. (ii) Reagents:- (1) Hydrochloric Acid- Concentrated. (2) Dilute Hydrochloric Acid- Dilute 250 Ml of concentrated Hydrochloric Acid to 1000 ml. by

water. (3) Barium Chloride Solution -2%. Dissolve 20g of Barium Chloride in 1000 ml of water. (4) Silver Nitrate Solution -5%. Dissolve 5g Silver Nitrate in 100 ml water. Procedure (a):- (1) Weigh about 2.5g of sample and transfer of 250ml capacity volumetric flask with the help of dilute hydrochloric acid. (2) Make up the volume with dilute hydrochloric acid. (3) Apply stopper, shake well and filter through Whatman Filter paper No. 40 or equivalent port in a dry beaker if the solution is not clear and transparent.


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(3) Take 25ml of the filtered aliquot in a beaker of 250 ml capacity. Add 100 ml of water and heat to boil. While stirring add in a slow stream 1 ml of hot Barium Chloride solution for each one percent. Sulphur expected in sample plus additional 10ml in excess to ensure complete precipitation of Sulphur as Barium Sulphate Boil for a minute. (4) Digest the precipitate on a hot plate or water bath for 2 hours at low temperature such that the solution does not boil. Ensure the supernatent liquid to be clear and transparent. Cool to room temperature. Filter into a 30 ml capacity G4 grade sintered Gooch crucible previously dried at 2500C cooled and weighed. Wash the precipitate 10-12 times with hot water to ensure the precipitate to make it free from Barium Chloride. The filtrate may be tested with Silver Nitrate solution to confirm that the precipitate is free from Chloride. (5) Dry the crucible and its content to 2500C for two hours in a furnace by raising the temperature of the furnace slowly from room temperature. After drying, cool to room temperature in a desicator to a constant weight taken. Calculation:- Sulphur (as S) percent, by weight = 137.4 x M W Where M = Weight of precipitate W= Weight of the Sample taken Procedure (b):- (1) Weigh about 2.5 g of sample and transfer to a beaker of 250 ml capacity. Add 25 ml of concentrated Hydrochloric Acid and 25 ml of water. Heat to boil the solution gently. Boil for 5 minutes and cool. Add 75 ml of water and transfer quantitatively into a volumetric flask of capacity 250 ml with dilute Hydrochloric Acid solution and make up the volume. Apply stopper, shake well and filter about 50 ml or prepared solution through Whatman filter paper No. 40 or equivalent and proceed as at step (2) of Procedure (a) onward. Procedure (c):- (1) Weigh about 2.5 g of sample and transfer to a beaker of 250 ml capacity. Add 10 ml of concentrated Hydrochloric Acid and grind the sample with the help of a glass rod. Evaporate to dryness on a hot plate. Soak the mass again with few drops of concentrated Hydrochloric Acid and evaporate to dryness. (2) Add 100 ml of dilute Hydrochloric Acid, heat to boil and cool to room temperature. Transfer the content to a 250 ml volumentric flask. Filter a portion of the solution through a Whatman No. 40 filter paper or equivalent and proceed as at step (2) of Procedure (a) onwards. Note :- Based on AOAC 1995. 25. Method of Analysis of Zincated Phosphate (Suspension) Determination of total phosphate By the method as specified in 4 (ii) Determination of Citrate Soluble phosphates By the method as specified in 4 (v) Determination of total Zinc Procedure:- (ii) Cool, filter and make up the volumes suitably and proceed as per the procedure specified at Method No. 7 (iii) (b) (2) step (b) onwards or Method No. 8 (ii) (b) step (2) onwards". [F. No. 2-1/ 2002- Fert. Law]

SATISH CHANDER , Joint Secretary.

Note :- The Fertilizer (Control) Order, 1985 was published in the Gazette of India, vide number G. S. R. 758 (E) dated the 25th September, 1985 and subsequently amended vide number:- 1. G. S. R. 201 (E) dated 14th February, 1986 2. G. S. R. 508 (E) dated 19th March, 1986 3. G. S. R.1160 (E) dated 21st October, 1986 4. S. O. 822 (E) dated 14th September, 1987 5. S. O. 1079 (E) dated 11th December 1987 6. S. O. 252 (E) dated 11th March, 1988 7. S. O. 724 (E) dated 28th July, 1988 8. S. O. 725 (E) dated 28th July, 1988 9. S. O. 940 (E) dated 11th October, 1988 10. S. O. 498 (E) dated 29th June, 1989 11. S. O. 581 (E) dated 27th July, 1989 12. S. O. 673 (E) dated 25th August, 1989 13. S. I. 738 (E) dated 15th September, 1989 14. S. O. 140 (E) dated 12th February, 1990


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15. S. O. 271 (E) dated 29th March 1990 16. S. O. 403 (E) dated 23rd May, 1990 17. S. O. 675 (E) dated 31st August, 1990 18. S. O. 261 (E) dated 16th April, 1991 19. S. O. 444 (E) dated 2nd July, 1991 20. S. O. 530 (E) dated 16th August, 1991 21. S. O. 795 (E) dated 22nd November, 1991 22. S. O. 377 (E) dated 29th May, 1992 23. S. O. 534 (E) dated 20th July, 1992 24. S. O. 826 (E) dated 9th November, 1992 25. S. O. 354 (E) dated 3rd June, 1993 26. S. O. 397 (E) dated 18th June, 1993 27. S. O. 942 (E) dated 10th December, 1993 28. S. O. 163 (E) dated 14th February, 1994 29. S. O. 340 (E) dated 17th April, 1995 30. S. O. 459 (E) dated 22nd May, 1995 31. S. O. 835 (E) dated 12th October 1995 32. S. O. 575 (E) dated 20th August, 1996 33. S. O. 57 (E) dated 22nd January, 1997 34. S. O. 329 (E) dated 12th May, 1999 35. S. O.1068 (E) dated 4th November, 1999 36. S. O. 49 (E) dated 16th January, 2003 37. S. O. 373 (E) dated 1st April, 2003 38. S. O. 413 (E) dated 7th April, 2003 Ä. ApÒ. 68

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ÉâÝÖÌâ°dâ ~ÖZpâ³~âdÖpâ Àâ°yâ°K ~â{â¾Æ°yâK ÉâdÖËpâ{â I~â dÖÌâ°Ë{âúË, ÉâªÉâ¬©Ìâ° ÀâXÀâÝÖpâgâÔâ° Àâ°yâ°K µÖÉâ}â pâkâ}ê EÈÖfê.

ÉâªÉâ¬©Ìâ° ÀâXÀâÝÖpâgâÔâ° Àâ°yâ°K µÖÉâ}â pâkâ}ê ÉâäÀÖ·Ìâ° %ºÉâ³kâ}ê ÉâªfêX: ÉâªÀâXµÖE 48 dê©¾~âZ 2003 ÏêªgâÔâ³pâ°, ¬}Öªdâ: 20}ê© Éê~êDª±pÒ 2003

2003}ê© ÉÖ¶}â Àê°© 29pâ ¬}Öªdâ{â ÅÖpâyâ ÉâdÖËpâ{â gêuêÂÒ}â Æµê©Íâ ÉâªädêÌâ° ÅÖgâ¥II Éêdâ_}Ò 3(ii)pâ¶[ ~âZdârÀÖ{â The Income Tax 7th Amendment Rules 2003 (S. O. 634 [E] }â°Q ÉÖÀâËm¾dâpâ ÀâÃÖþ»gÖÐ dâ}ÖËrdâ pÖmX ~âyâZ{â¶[ Àâ°pâ° ~âZdâsÉâÈÖÐ{ê.

MINISTRY OF FINANCE (Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION

New Delhi, the 29th May, 2003 INCOME - TAX

S. O. 634(E).- In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962 namely:- 1. (1) These rules may be called the Income tax (7th Amendment) Rules, 2003. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962,-- (i) in rule 114, after sub-rule (3), the following sub-rule shall be inserted, namely:- "(4) The Application referred to in sub-rule (1) in respect of persons mentioned in column 2 of the Table below shall be accompanied by the documents mentioned in Column 3 as proof of identity and address of the applicant:

TABLE Sl. No.

Applicant Documents as Proof of identity and address

1 2 3 1. Individual

i)

Proof of identity:- Copy of school leaving certificate or matriculation certificate or degree of a recognised educational institution or depository account or credit card or bank account or water bill or ration card or property tax assessment order or passport or voter identity


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1 2 3

ii)

card or driving license or certificate of identity signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be In case of a person being a minor, any of the above documents of any of the parents or guardian of such minor shall be deemed to be the proof of identity. Proof of address:- Copy of electricity bill or telephone bill or depository account or credit card or bank account or ration card or employer certificate or passport or voter identity card or property tax assessment order or driving license or rent receipt or certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be. In case of a person being a minor, any of the above documents of any of the parents or guardian of such minor shall be deemed to be the proof of address.

2. Hindu undivided family Copy of any document applicable in the case of an individual specified in serial number 1, in respect of Karta of the Hindu undivided family, as proof of identity and address.

3. Company Copy of Certificate of Registration issued by the Registrar of Companies.

4. Firm Copy of Certificate of Registration issued by the Registrar of Firms.

or Copy of Partnership Deed.

5. Association of persons (Trusts)

Copy of Trust deed or

Copy of Certificate of Registration Number issued by Charity Commissioner.

6. Association of persons (other than Trusts) or body of individuals or local authority or artificial juridical person

Copy of Agreement or

Copy of Certificate of Registration Number issued by Charity Commissioner or Registrar of Co-operative Society or any other Competent Authority

or Any other document originating from any Central or State Government Department establishing Identity and address of such person.

(ii) in Appendix II, for Form No. 49A, the following FORM shall be substituted, namely:- Ä. ApÒ. 69




2003}ê© ÉÖ¶}â m³}Ò 10pâ ¬}Öªdâ{â ÅÖpâyâ ÉâdÖËpâ{â gêuêÂÒ}â Æµê©Íâ ÉâªädêÌâ° ÅÖgâ¥II Éêdâ_}Ò 3(i)pâ¶[ ~âZdârÀÖ{â %ºÉâ³kâ}ê ÉâªfêX: F. No. PT-180 (1) / 17/ 2002/ PT/dated: 10-6-2003 (GSR-474 (E) }â°Q ÉÖÀâËm¾dâpâ ÀâÃÖþ»gÖÐ dâ}ÖËrdâ pÖmX ~âyâZ{â¶[ Àâ°pâ° ~âZdâsÉâÈÖÐ{ê.

MINISTRY OF SHIPPING (PORTS WING) NOTIFICATION

New Delhi, the 10th June 2003 G. S. R. 474 (E).- In exercise of the powers conferred by clause (c) of sub-section (1) read with sub-section (6) of section 3 of the Major Port Trust Act, 1963 (38 of 1963), the Central Government hereby appoints the persons mentioned against Serial Number 15-17 in the Table below to be trustees not the Board of Trustees for the Port of New Mangalore and makes the following amendments in the notification


479

of the Government of India in the Ministry of Shipping (Ports Wing) G. S.R. No. 352 (E) dated 23-04-2003 read with G. S. R. No. 441 (E) dated 28-5-2003. 2. In the said notification after serial number 14 and the entry relating thereto, the following serial numbers and entries shall be inserted namely:-

TABLE 15 Director of Ports & Inland Water Transport, Karwar Representing State Government of Karnataka 16 Commissioner of Customs, Mangalore Representing Department of Customs. 17 Principal Officer, Mercantile Marine Department,

Chennai Representing Mercantile Marine Department.

3. Serial No. 3 and entry relating thereto in the Table of the Notification of the Government of India in the Ministry of Shipping (Ports Wing) G. S. R. No. 352 (E) dated 23-04-2003 is substituted by the following:-

3. Dr. K. S. Mukharya, (Retd.) Chairman & Managing Director of Fertilizer Corporation of India, C-32, Sector-26, NOIDA, Uttar Pradesh- 201 301

Representing the "Other Interests" under sub-clause (i) of clause (c) of sub-section (1) of Section 3 of Major Port Trusts Act, 1963.

[F. No. PT-18011/ 17/ 2002-PT] R. K. JAIN ,

Joint Secretary. Ä. ApÒ. 70




2003}ê© ÉÖ¶}â Àê°© 17pâ ¬}Öªdâ{â ÅÖpâyâ ÉâdÖËpâ{â gêuêÂÒ}â Æµê©Íâ ÉâªädêÌâ° ÅÖgâ¥II Éêdâ_}Ò 3(i)pâ¶[ ~âZdârÀÖ{â o dêÔâdâªvâ Hank Yarn Packing Notification 2003 issued by the Ministry of Textiles through their notification No. 2/ TDRO / 8/ 2003 dated 17th April 2003}â°Q ÉÖÀâËm¾dâpâ ÀâÃÖþ»gÖÐ dâ}ÖËrdâ pÖmX ~âyâZ{â¶[ Àâ°pâ° ~âZdâsÉâÈÖÐ{ê.

MINISTRY OF TEXTILES OFFICE OF THE TEXTILE COMMISSIONER

NOTIFICATION New Delhi, the 17th April 2003

HANK YARN PACKING NOTIFICATION No. 2/ TDRO/ 8/ 2003.- A statutory notification issued for the protection and in the interest of the handloom industry.

PART-1 Preamble: The Textiles (Development & Regulation) Order, 2001, an order issued under section 3 of the Essential Commodities Act 1955, empowers the Textile Commissioner appointed by the Central Government, inter-alia, for the protection of the handloom industry (a rural based industry) by way of ensuring that the yarn in hank form is available in adequate quantity at reasonable prices to the handloom industry and for that purpose, to make statutory provisions and for securing compliance to the said statutory provisions by all concerned, regulate, monitor, direct the textiles industry, trade and the related associations, federations, firms, persons, non- governmental organisations, councils, bodies, co-operatives and public sector undertakings, etc. and in this regard to secure co-ordination from the Central and state Government departments/ offices/ organisations and the semi-Government/ Government undertaking organisations. The handloom industry which caters to the employment and earning capacity of lakhs of poor handloom weavers and their family members needs to be provided with adequate quantity of yarn in the hank form (its raw material) at reasonable prices and on an assured basis. With this objective in view, this statutory notification has been issued by the Textile Commissioner.

PART - II 1. Statutory Provisions In exercise of the powers conferred on the Textile Commissioner, appointed by the Union of India (hereinafter referred to as the Textile Commissioner), by clauses 3, 8 and 11 of the Textiles (Development & Regulations) Order, 2001, an order issued under section 3 of the Essential Commodities Act, 1955, I, as the Textile Commissioner, hereby stipulate / prescribe the following definitions, directions, regulations,


480

provisions, guidelines and instructions etc., to be complied with by all concerned, namely the concerned textile industry, trade and related associations, federations, persons, non- governmental organisations etc.. 2. Short title, extent, commencement and application

1. This notification shall be called as the "Hank Yarn Packing Notification 2003" (hereinafter referred to as 'H.Y.N 2003').

2. It extends to the whole of India. 3. It shall come into force with effect from the 1st of January 2003. 4. It shall continue to be in force until further direction from the Textile Commissioner.

3. Repeal and Savings 1. The Hank Yarn Packing Notification No. 16/TDRO/ 8/ 1/ 2000/ Dtd. 31st March, 2000, ceases to

have effect from the date the H. Y. N. 2003 comes into force. 2. Notwithstanding such cessation of the notification referred to in sub-clause (1), any order made,

anything done or any action taken or rights accrued or penalty incurred or any direction made or notice issued or exemption granted or deemed to have been made, done, taken, accrued, incurred, issued or granted, as the case may be, under the Hank Yarn Packing Notification No. 16/ TDRO/ 8/ 1/ 2000 dated 31st March 2000 shall be deemed to have been made, done, taken, accrued, incurred, issued or granted under the corresponding provisions of the H. Y. N. 2003.

4. Definitions 1. "Captive consumption" shall mean the yarn actually used by a producer of yarn for producing cloth

in their own weaving /loom shed and / or knitting department, situated within India. 2. "Quarterly period" for the purposes of H. Y. N. 2003 shall mean the period January- March, April -

June, July -September and October- December of a calendar year. 3. "Transferee mill" shall mean the mill which has packed hank yarn in excess of its own obligation

and seeks to accept, to the extent of such excess packing, the obligation on account of another mill with a shortfall in fulfilment of its hank yarn packing obligation.

4. "Transferor mill" shall mean the mill which has a shortfall in the fulfilment of its hank yarn packing obligation and seeks to fulfil the said shortfall by transfer of obligation to another mill which has packed hankyarn in excess of its own obligation.

5. "Yarn" for the purpose of H. Y. N. 2003 shall mean, yarn made/ spun wholly out of cotton and / or its waste but does not include the following:-

(a) hosiery yarn; (b) sewing thread; (c) industrial yarns, like tyre cord, multiple yarn (more than 2 ply yarn), as defined by the

Bureau of Indian Standards from time to time; (d) mixed yarn of various counts reeled off from cop bottoms and yarn comprising single count

yarn reeled off from cop bottoms having loose ends or knots at short lengths. 6. "Yarn packed for civil consumption" shall mean, the yarn packed for sale in the domestic market,

which includes the following; (a) In the case of a producer of both yarn and cloth, the yarn packed for delivery, transfer and

sale in India other than exports and deemed exports as defined in the Export and Import Policy in force, in excess of the yarn actually used for producing cloth in their own weaving/ loom shed and/ or knitting department situated within India, (i.e. captive consumption) irrespective of whether the spinning, and weaving and/ or knitting units/ departments are located in the same premises or not.

(b) In the case of a producer of only yarn, the yarn packed by him for delivery, transfer and sale in India other than exports and deemed exports as defined in the Export and Import Policy in force.

7. All other terms defined in the Textiles (Development & Regulations) Order, 2001, shall carry the same meaning for the purposes of H. Y. N. 2003 to the extent relevant and necessary.


481

5. Submission of quarterly return Every producer of yarn shall furnish true and accurate information regarding packing of yarn in compliance with the directions, provisions, guidelines, etc., contained in H.Y.N. 2003, in Annexure-1 appended to HYN 2003, to the concerned Regional Office of the Textile Commissioner under whose jurisdiction such producer of yarn is located, so as to reach the said office on or before the 10th of the second month after expiry of each quarterly period, by Registered Post A. D. or by acknowledged hand delivery. 6. Extent of obligation and fulfilment thereof

1. Every producer of yarn who packs yarn for civil consumption shall pack yarn in hank form in each quarterly period commencing from January-March, 2003 and in every subsequent quarterly period, in proportion of not less than forty percent (40%) of total yarn packed by him during each quarterly period for civil consumption.

Provided that not less than eighty percent of the yarn required to be packed in hank form shall be of counts 40s and below.

2. A producer of yarn who is unable to pack yarn in hank form for any reason or who does not have reeling capacity to pack yarn in hank form, up to the extent, of stipulation made/ proportion prescribed under sub-clause (1) shall fulfil his obligation prescribed under this clause in either of the following manners"-

a) A Producer of yarn, with the written permission of the concerned Central Excise Department and the Regional Office of the Textile Commissioner, shall get his yarn reeled into hank form, by another producer having surplus reeling facility or through independent reeling unit(s) which is (are) in the records of the respective Regional Office of the Textile Commissioner. A producer of yarn who avails of this facility shall produce a certificate in the "Form-A" appended to this notification, duly certified by a Chartered/ Cost Accountant, to the concerned Regional Office of the Textile Commissioner along with the quarterly hank yarn packing return, i. e., Annexure-1, appended to the HYN 2003, for every concerned quarterly period.

or b) The Shortfall in respect of one producer of yarn (called as the transferor) for a particular quarter

shall be met by another producer (called as the transferee) after fulfilling his (transferee's) own hank yarn packing obligation to the satisfaction of the concerned Regional Office of the Textile Commissioner, and in this regard, the information shall be furnished by the transferor in Annexure-II appended to HYN 2003, so as to reach the concerned Regional Office of the Textile Commissioner, on or before the end of the second month after the expiry of each quarterly period, by Registered Post A. D. or by acknowledged hand delivery.

7. Carry forward of obligation:- If the shortfall in hank yarn packing obligation that is to say, the overall hank yarn packing obligation and / or coarser counts of hank yarn packing obligation is 15% or less than 15%, and if it is not possible to filfull the same by transfer of obligation within the same quarterly period, the said shortfall hank yarn packing obligation may be carried forward to the immediately following quarterly period and the same should be fulfilled in the said following quarterly period either by own packing or by transfer. 8. Carry forward of excess packing The surplus hank yarn packing in a quarterly period can be carried forward by a mill only to the following quarterly period for the purposes of fulfilment of its own shortfall in hank yarn packing obligation in the said following quarterly period, but not for undertaking hank yarn packing obligation of a transferor mill or for any other purpose or for any other quarterly period. 9. Fulfilment of obligation by transfer

1) The fulfillment of shortfall hank yarn packing obligation by a transferor mill for any quarterly period shall be against the hank yarn packing of the transferee mill in excess of its own obligation in the same quarterly period only.

2) If a mill which packed hank yarn more than its own hank yarn packing obligation, fails to submit the quarterly return in Annexure-I within the due date prescribed under HYN 2003, it shall not be


482

eligible for undertaking other mill's (transferor mill's) shortfall hank yarn packing obligation even if it submits the quarterly returns later and whether or not the delay in submission of the said quarterly return is condoned or not.

PART-III 10. Exemption

1) A spinning mill declared through an appropriate notification or order as a "relief undertaking" by the concerned State Government shall be exempted from the fulfilment of hank yarn packing obligation for the period specified in the notification or order.

2) The spinning mill declared as 'relief undertaking' shall submit a certified copy of such order/ notification of the State Government to the Consumer Service Section of the office of the Textile Commissioner, Mumbai, with a copy to the jurisdictional Regional Office of the Textile Commissioner within one month from the date of such notification or order, failing which, the exemption from fulfilment of the hank yarn packing obligation will be admissible from the actual date of submission thereof to the aforesaid authorities.

3) Notwithstanding the fact that a spinning mill has been exempted from fulfilment of hank yarn packing obligation under this clause, it shall be required to furnish the Hank Yarn Packing Return (Annexure-I) in terms of clause -5 of HYN 2003.

11. Duty to give information, etc., No person shall, with an Intent to evade the provisions of this notification, refuse to give any information lawfully demanded from him in terms of this notification or conceal, destroy, mutilate or deface any book or other documents or articles kept by him in the course of his business. Any such acts of omission or commission shall constitute a violation of the provisions of this notification read with the Textiles (Development & Regulation) Order, 2001 and the Essential Commodities Act, 1955. SUBODH KUMAR ,

Textile Commissioner. FORM - A

(Under clause 6 (2) of HYN 2003) CERTIFICATE OF REELING OF HANK YARN FROM OUTSIDE

"Certified that the following quantity of yarn produced by M/s. ........................................ during the quarterly period ............................ has been got reeled into hank form through M/s. ............................. located at (full address) ......................................with the due permission of the Central Excise Department vide letter No. ............................................ dated ....................................... (Copy enclosed) and the Regional Office of the Textile Commissioner. ............................................. vide letter No. .................... dated..................... Quantity in Kg.

Yarn Sent outside for the purpose of reeling into hankform

Quantity of yarn packed in hank form out of the yarn mentioned at Col. No. 5

Sl. No Category/ form

of yarn In Counts 40s

and below In counts

above 40s Total In counts 40s

and below In counts

above 40s Total

1 2 3 4 5 6 7 8 1. Cone 2. Cheese 3. Cops

(Signature of the Proprietor / Partner/ Director/ Managing Director/ Authorised Signatory of the mills who produce yarn,

with date)

(Signature of the Proprietor / Partner/ Director/ Managing Director/ Authorised Signatory of the reeling unit who reeled the other form of yarn into hank form,

with date) Seal of the Company / firm Seal of the Company/ firm

(Signature with date, seal and Enrollment No. of the Chartered Accountant/

Cost Accountant, as the case may be)


483

ANNEXURE -I QUARTERLY HANK YARN PACKING RETURN

(Under clause 5 of HYN 2003, No. 2/ TDRO/ 8/ 2003, dated: 17th April 2003) Note:- The Annexure-I, is to be submitted to the jurisdictional Regional Office of the Textile Commissioner so as to reach the said offices on or before the 10th of the Second month after the expiry of the concerned quarterly period. Part (00) Identification particulars (4-10)

1. Mill's Serial No. _____________________ 2. Mill's Name and Address _____________________ Form No. 3. Whether Spg. or Composite Unit

(Write 1 for Sgp and 2 for Composite in the box)

1 2 3

4. Nature of Management

(Write 1 for NTC, 2 for STC, 3 for Co-op and 4 for Pvt./ Others in the Box)

Q 0 3

5. Quarterly return pertaining to the period ending on

11 12 13 14

Part- (01) Packing details of non- obligatory varieties of yarn and yarn exempted from /not falling within the purview of Hank Yarn Packing Notification -2003.

(In Kgs.) Item Hosiery

Yarn (Supporting documents should be

maintained)

Sewing thread

Industrial Mixed Yarn

Yarn reeled off from cop bottoms

Yarn spun wholly from cotton

exported out of India

(Supporting documents should be

maintained)

Yarn spun wholly from

cotton delivered as deemed exports (as defined in Export and

Import Policy)

Yarn spun wholly from

cotton used for captive

consumption (Supporting documents should be

maintained)

Yarn spun from other

than wholly cotton.

Other non obligatory variety of

yarn packed

(with generic name)

Total (Col.

Nos. 1 to 9)

0 1 2 3 4 5 6 7 8 9 10 (15-20) 6 (21-27) 7 (28-34) 7 (35-41) 7 (42-48) 7 (49-55) 7 (56-62) 7 (63-69) 7 (70-76) 7 (77-83) 7 (84-90) 7

PART- (02) YARN PACKED FOR CIVIL CONSUMPTION (OBLIGATORY VARIETIES) FORM - Q.03 Wholly Cotton Yarn Description/ Form of packing Item No.

Counts 40s and below Counts above 40s Total (1+2) 0 00 1 2 3

(0) (15-20) 6 (21-27)7 (28-34)7 (35-41)7 a) HANK (Including Yarn reeled into hank form from outside reelers)

020101

(b) CONE 020201 (c) PIRNS 020202


484

0 00 1 2 3 (d) BEAM 020203 (e) OTHERS 020204 (f) Total quantity of yarn, other than in hank form packed for civil consumption (b+c+d+e)

020300 (020201+020202+ 020203+020204)

(g) Total quantity of Yarn packed for civil consumption (a+f)

020400 (020101 + 0202300)

(h) Hank Yarn Packing Obligation (H.Y. P. O.)

020501 80% of (h) of column No. 3=A (80% of item No. 020501 of Col. 3)

X 40% of (g) of column No. 3=B (40% of item No. 020400 of Col. 3)

(i) Shortfall in fulfillment of H.Y.P.O [(h)-(a)]

020601 (020501-020101)

A- (a) of column No. 1 B- (a) of column No. 3

(j) Excess hank yarn packing after fulfilling his own obligation. [(a)- (h)]

020701 (020101- 020501)

(a) of column No. 1--A (a) of column No. 3 -B

PART- (03) STOCK OF HANK YARN HELD (in Kgs.)

Month (1)

Unsold Stock (2)

Stock sold but not lifted (3)

Total Stock (2+3) (4)

Count 40s & Below Count above 40s Total Count 40s & Below Count Above 40s Total a) Stock on last day of the 1st month of the quarter

b) Stock on last day of the 2nd month of the quarter

c) Stock on last day of the 3rd month of the quarter

Certified that the particulars furnished above are true and correct. For fulfilment of shortfall H.Y.P.O., the Annexure-II shall be submitted so as to reach jurisdictional Regional Office of the Textile Commissioner on or before the end of the second month after the expiry of quarterly period for which this Annexure -I is submitted. Certified that the particulars furnished above are verified and found to be true and correct to the best of my (Mills management) knowledge and belief

Certified that the particulars furnished above are verified and found to be true and correct to the best of my (C. A.'s)

knowledge and belief. Signature (with date) of the Proprietor/ Partner/ MD/ Director/ Authorised Signatory of the Mill.

Signature (with date) of the Chartered Accountant/ Cost Accountant. (with Name and Enrollment No. of C. A.)

(Name & Seal of the mill)


485

ANNEXURE- II Application for transfer of Hank Yarn Packing Obligation (H. Y. P. O.)

(Under Clause 6 (2) of HYN 2003, No. 2/ TDRO/ 8/ 2003, dated: 17th April, 2003) Note:- The Annexure -II is to be submitted by the transferor mill (s) to the jurisdictional Regional Office of the Textile Commissioner, so as to reach the said offices on or before the end of the second month after the expiry of the concerned quarterly period. To, The Officer-In- Charge, Regional Office of the Textile Commissioner. Sir, In terms of the Hank Yarn Packing Notification No. 2/ TDRO/ 8/ 2003, dated 17th April, 2003, we (transferor) were required to pack _________ kgs of yarn for civil consumption in hank form (H. Y. P. O.) during the quarterly period. _____________ Whereas we have packed _______ Kgs. of yarn in hank form and already transferred __________ kgs of H. Y. P. O. of the said quarterly period to other transferee mill(s). Now we the transferor, have shortfall to the extent of ________ Kgs. in fulfillment of the H. Y. P. O. for the quarter _________. We therefore approached the transferee mill (s) M/s ___________________ who have got excess hank yarn packing during the current quarter _________________ after fulfilling their own H. Y. P. O. for transfer of our shortfall H. Y. P. O. for the quarter ________. We have also confirmed from transferee Mill(s) that they have submitted Annexure- I for the current quarter __________ to their jurisdictional Regional Office of the Textile Commissioner within due date specified in the HYN 2003. The particulars of transfer of H. Y. P. O. by the transferor mill and the particulars of excess hank yarn packing by the transferee mill (s) are finished below: 1. Mill Serial No. of Transferor: ------------------------ (In Kgs.)

Sl. No.

Item No. Particulars of transferor mill M/s -----------------

Wholly Cotton Yarn

Counts 40s & below (in case of Column 2)

0 00 1 2 3 1. 010101 Total H. Y. P. O. 2. 010201 (i) Hank Yarn packed (by own

packing including yarn reeled from outside reelers)

3. 010202 (ii) Quantity of H. Y. P. O. transferred so far

4. 010203 (iii) Total of (i) + (ii) 5. 010301 Quantity of H. Y. P. O. now being

transferred

6. 010401 Net further shortfall of H.Y.P.O if any Sr. No. [1-(4+5)]

II. Mill Serial No. of Transferee: ------------------------ (In Kgs.)

Sl. No.

Item No.

Particulars of transferor mill M/s -----------------

Wholly Cotton Yarn

Counts 40s & below (in case of Column 2)

0 00 1 2 3 1. 010101 Total H. Y. P. O. 2. 010201 (i) Hank Yarn packed (by own packing

including yarn reeled from outside reelers)

3. 010202 (ii) Quantity of H. Y. P. O. transferred so far

4. 010203 (iii) Total of (i) + (ii) 5. 010301 Quantity of H.Y.P.O. now being transferred 6. 010401 Net further shortfall of H.Y.P.O if any Sr.

No. [1-(4+5)]

We, the transferee mills have submitted Annexure-I for the current quarter ________________ to our jurisdictional Regional Office of the Textile Commissioner ___________________ within due date specified in HYN 2003. We the transferor and transferee mills agree with the above arrangement and request you to kindly issue us the registration letter for transfer of above H. Y. P. O. of above transferor mill. We further certify that the particulars furnished above are true and correct to the best of our knowledge and belief. We fully understand that, if any of the information furnished above is found incorrect at any point of time, the registration letter issued by the jurisdictional Regional Office of the Textile


486

Commissioner shall stand null and void without prejudice to any action that may be initiated against us severally or jointly, by the office of the Textile Commissioner. Thanking you,

Yours faithfully. (Signature (with date) of the Proprietor / Partner/ Director/ Managing Director/ Authorised Signatory of the transferee mill (with full address & phone no. of the mill)

Signature (with date) of Proprietor /Partner/ Managing Director/ Director/ Authorised signatory of transferor mill

(with full address & Phone No. of the mill)

We certify that the above information furnished by the transferor and the transferee mills tally with the Central Excise documents and other relevant records maintained by them. Signature (with date) of the Chartered Accountant/ Cost Accountant of Transferor mill. (with Name & Enrolment No. and seal)

Signature (with date) of the Chartered Accountant/ Cost Accountant of transferee mill.

(With Name & Enrolment No. and seal) Ä. ApÒ. 71

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2003}ê© ÉÖ¶}â m³}Ò 20pâ ¬}Öªdâ{â ÅÖpâyâ ÉâdÖËpâ{â gêuêÂÒ}â Æµê©Íâ ÉâªädêÌâ° ÅÖgâ¥I Éêdâ_}Ò 1pâ¶[ Æ°¾ûå AÁÒ Éê³©¸Ìâ°ÈÒ mûD©ÉÒ %ªvÒ Uª~âÀâpÒÀê°ªÂÒpâÀâpâ ÉâªfêX 12011/ 1/ 2001¥BCC}â°Q ¬}Öªdâ: 19¥6¥2003pâ ¾xËÌâ°Àâ}â°Q ÉÖÀâËm¾dâpâ ÀâÃÖþ»gÖÐ dâ}ÖËrdâ pÖmX ~âyâZ{â¶[ Àâ°pâ° ~âZdâsÉâÈÖÐ{ê.

MINISTRY OF SOCIAL JUSTICE AND EMPOWERMENT RESOLUTION

New Delhi, the 19th June 2003 No. 12011/1/2001-BCC.- The Government of India, vide the Ministry of Personnel, Public Grievances and Pension (Department of Personnel & Training) OM No. 36012/ 22/ 93.- ESTT, (SCT) dated the 8th September, 1993 have reserved 27% of vacancies in Civil Posts and Services under the Central Government to be filled through direct recruitment in favour of the Other Backward Classes (OBCs). 2. The National Commission for Backward Classes (NCBC) was set up as per the provisions of the NCBC Act, 1993 to entertain, examine and recommend upon the requests for inclusion and complaints of over-inclusion and under inclusion in the Central Lists of OBCs. 3. The Common Central List of OBCs in respect of 26 States / UTs were notified vide Ministry of Welfare Resolution No. 12011/ 68/ 93-BCC (C) dated the 10th September 1993, No. 12011/ 9/ 94-BCC dated the 19th October 1994, No. 12011/ 7/ 95-BCC dated the 24th May 1995, No. 12011/ 99/ 94-BCC dated the 11th December, 1997. The said lists were modified on the basis of the recommendations of the NCBC and notified from time to time vide Resolutions No. 12011/ 96/ 94- BCC dated the 9th March, 1996, No. 12011/ 44/ 96 BCC dated the 6th December, 1996, No. 12011/13/ 97-BCC dated the 3rd December, 1997, No. 12011/ 68/ 98- BCC dated the 27th October, 1999 No. 12011/ 88/ 99- BCC dated the 6th December, 1999, No. 12011/ 36/ 99- BCC dated the 4th April, 2000, No. 12011/44/ 99- BCC dated the 21st September 2000 and No. 12015/ 9/ 2000- BCC dated 06-09-2001. 4. The NCBC have subsequently recommended castes communities (including sub-castes/ synonyms) for inclusion/ amendment in the Central List of OBCs in respect of Andhra Pradesh, Chandigarh, Delhi, Haryana, Karnataka, Orissa, Rajasthan and West Bengal. 5. The Government have considered and accepted the recommendations of the Commission. Accordingly, the inclusion / amendments in the Central List of OBCs in respect of afore-said States/ UTs as given in the Annexure is hereby notified. These inclusions/ amendments shall take effect from the Date of issue of this Resolution. JAYATICHANDRA,

Joint Secretary. ANNEXURE

Inclusion/ Amendment in the Central List of Other Backward Classes (OBCs) in respect of under mentioned States/ UTs. 1. Andhra Pradesh 2. Chandigarh 3. Delhi 4. Haryana


487

5. Karnataka 6. Orissa 7. Rajasthan 8. West Bengal.

Sl. No.

Name of the State

Old Entry New Entry

1. Andhra Pradesh

90. Turupu Kapu (of Srikakulam and Visakhapatnam Districts who are subject to social custom of divorce and remarriages among their women.

90. Turupu Kapu (of Srikakulam, Vizianagram and Visakhapatnam Districts who are subject to social custom of divorce and remarriages among their women.

2. Chandigarh 24 Gawala/ Gwala/ Gowala / Gowale/ Gawla

24 Gawala/ Gwala/ Gowala/ Gowale/ Gawla/ Yadav/ Ahir

3. Delhi 26. Julaha 16. Chippi,

Tonk, Darzi 20. Dhunia, Pinjara, Kandera-

Karan, Dhunnewala 43. Nai, Hajjam, Nai. (Sabita)

26. Julaha, Julaha- Ansari (Excluding those in SCs.)

16. Chippi, Tonk, Darzi, Idrishi

20. Dhunia, Pinjara Kandera- Karan, Dhunnewala, Naddaf, Mansoori 43. Nai, Hajjam, Sai (Sabita), Salmani

4. Haryana 66. Lodh, Lodha 66. Lodh, Lodha Lodhi.

5. Karnataka 156. Vokkaliga, Vakkaliga, (Rural Sarpa Vokkaliga, areas Uppina Kolaga only) Vokkaliga

156. Vokkaliga, Vakkaliga, (Rural Sarpa Vokkaliga, areas Uppina Kolaga only) Vokkaliga Gouda/ Gowda

6. Orissa 43. Gola, Golla, Gope, Sadgope, Ahir, Gour, Gouda, Goudo, Mekala, Golla, Punnu Golla, Yadav, Laxminarayan Gola and Goudia Gola, Gopal/ Gopala, Sholakhandia, Maghada Gouda. 48. Hansi, Tanti, Sukuli, Vina, Tulabhina, Rangani,Dera, Dewanga, Kosta, Salia, Patsalia, Buna, Bunkar/ Bunkara,Bangali Tanti/ Bangiya Tanti, Matibansa Tanti, Asina Tanti, Aswina Tanti, Ashani Tanti, Aswinna Tanti 103. Mali, Phulia, Saghbaria, Bhajemali 188. Kalwar

43. Gola, Golla, Gope/ Gop, Sadgope, Sadgop, Ahir, Gour, Gouda, Goudo, Mekala Golla, Punnu Golla, Yadav, Laxminarayan Gola and Goudia Gola, Gopal, Gopala, Sholakhandia, Maghada Gouda, Dumal Gouda. 48. Hansi, Tanti, Sukuli, Vina, Tulabhina, Rangani, Dera, Dewanga, Kosta, Salia, Patsalia, Buna, Bunkar/ Bunkara, Bangali, Tanti/ Bangiya Tanti, Matibansa Tanti, Asina Tanti, Aswina Tanti, Ashani Tanti, Aswinna Tanti, Rangani Tanti/ Rangani Tantee/ Ranganee Tantee/ Rangini Tanti/ Ranguni Tanti. 103. Mali, Phulia, Saghbaria, Bhajemali, Pandara Mali, Muni, Raula (Raula in Ganjam District only- 188. Kalwar, Kalal, Kalar

7. Rajasthan Nil 62. Silawat (except Sompura Murtikar) 8. West Bengal Nil

Nil 55. Nashya Sekh 56. Shershabadia

Explanation:- In the above list for the State of Rajasthan, all castes, Which are known by the name of their respective traditional hereditary occupations and whose members follow different religions, include


488

all members of those castes, irrespective of whether they follow the Hindu religion or Islam or any other religion. Ä. ApÒ. 72

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(CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION

New Delhi, the 14th May 2003 INCOME-TAX

S. O. 550 (E).- In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income - tax Rules, 1962, namely:-

1. (1) These rules may be called the Income-tax (Sixth Amendment) Rules, 2003. (2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962,--- (i) in rule 12, in sub-rule (1), in clause (b), after the proviso, the following proviso shall be

inserted, namely:- "Provided Further that in the case of an individual or a Hindu undivided family, resident in India, where the total income does not include income chargeable to income-tax under the head "Profits and gains of business or profession". or "Capital Gains" or agricultural income, the assessee shall also have the option of filing the return in Form No. 2E "NAYA SARAL";

(ii) in Appendix II, after Form No. 2D, the following Form shall be inserted, namely:- "FORM No. 2E NAYA SARAL ITS-2E

(INCOME -TAX RETURN FORM FOR RESIDENT INDIVIDUAL / HINDU UNDIVIDED FAMILY NOT HAVING INCOME FROM BUSINESS OR PROFESSION OR CAPITAL GAINS OR AGRICULTURAL

INCOME). [See second proviso to rule 12 (1) (b) (iii)]

1. NAME 2. ADDRESS (in case of change)

PIN Telephone 3. Permanent Account Number 7. Sex M/F 4. Date of Birth - - 8. Assessment Year - 5. Status: Individual / Hindu undivided family: 9. Return:Original or Revised 6. Ward/ Circle/ Special Range 10 Particulars of Bank Account: (for payment of Refund)

Name of the Bank MICR Code Address of Bank Branch Type of Account Account Number

COMPUTATION OF INCOME Amount Amount

1. Income chargeable under the head "salaries " (Attach Form 16) 701 2. Annual value/ Higher of Annual rent received

or receivable / Reduced annual rent received or receivable because of vacancy

307

3. Taxes actually paid to local authority 312 4. Annual value of property (2-3) 313 5. Less: Deductions claimed u/s 24: (a) Thirty percent of annual value 321 (b) Interest payable on borrowed capital 322

6. Total of 5 above: 325 7. Income chargeable under the head "Income from House Property "(4-6) 702


489

8. Gross income from other sources: Gross Amount Amount Exempted (a) Dividends from companies 454 460 (b) Dividends from units 455 463 (c) Interest 456 461 (d) Rental Income from machinery plant etc 457 462 (e) Others: 458 464 Total 459 465

9. Total of 8 above (Gross amount minus Amount exempt) 470 10. Deduction u/s 57:

(a) Depreciation (b)

(c) 11. Total of 10 above 471 12. Income chargeable under the Head "Income from Other Sources (9-11) 706 13. Gross Total Income (1+7+12) 746 14. Deductions u/s Ch VIA Amount Amount

(a) 80 CCC 235 (d) 80G 242 (g) 80RRB 282 (b) 80 D 236 (e) 80L 260 (g) Sec. (c) 80 E 239 (f) 80QQB 275

15. Total of 14 above: 747 16. Total Income (13-15) 760 17. Tax on total Income: 810 18. Less Rebate Amount Amount

(a) Sec. 88 812 (c) Sec. 88C 814 (b) Sec. 88B 813

19. Total of 18 above: 820 20. Balance Tax payable (17-19) 827 21. Add Surcharge: 828 22. Tax payable (20+21) 832 23. Relief u/s 89 837 24. Balance Tax Payable (22-23) 841 25. Tax deducted at source (a) Salaries 868 (b) Others 872 26. Total of 25 above: 873 27. Advance tax Paid (attach copy of challans) Date Amount Date Amount

(a) Upto 15/9 858 (c) 16/12 to 15/03 860 (b) 16/9 to 15/12 859 (d) 16/03 to 31/03 861

28. Total of 27 above: 862 29. Tax paid during the previous year (26+28) 892 30. Interest payable: Amount Amount

(a) Section 234 A: 842 (c) Section 234 C: 844 (b) Section 234 B: 843 (d) Total Interest (a+b+c) 846

31. Less: Self assessment tax paid (Attach copy of Challan) 875 32. Tax payable / refundable (24-29+30-31) 891

VERIFICATION I .................................. (name in full and in block letters), Son/ daughter of ........................... Solemnly declare that to the best of my knowledge and belief, the information given in this return and the annexures and statements accompanying it are correct, complete and truly stated and in accordance with the provisions of the income-tax Act, 1961, in respect of Income chargeable to income-tax for the previous year relevant to the assessment year......................... Receipt No............. Date.................

Seal Signature of the receiving Official

Signature Date: .................... Place: ...................

[Notification No. 130/ 2003/ F.No. 142/03/ 2003-TPL] SURAJ BHAN NAIN, Director,


490

Note:- The Principal rules were published vide notification No. S.O. 969 (E) dated 26-3-1962 and were last amended vide Notification No. 126/ 2003 dated: 9th May, 2003. Ä. ApÒ. 73




2003}ê© ÉÖ¶}â m³}Ò 16pâ ¬}Öªdâ{â ÅÖpâyâ ÉâdÖËpâ{â gêuêÂÒ}â Æµê©Íâ ÉâªädêÌâ° ÅÖgâ¥II Éêdâ_}Ò 3(i)pâ¶[ ~âZdârÀÖ{â The Removal of (Licensing requirements, stock limits and movement Restrictions) on specified Food Stuffs (Amendment) Order, 2003 (G.S.R No. 490 (E) }â°Q ÉÖÀâËm¾dâpâ ÀâÃÖþ»gÖÐ dâ}ÖËrdâ pÖmX ~âyâZ{â¶[ Àâ°pâ° ~âZdâsÉâÈÖÐ{ê.

MINISTRY OF CONSUMER AFFAIRS FOOD AND PUBLIC DISTRIBUTION (Department of Consumer Affairs)

ORDER New Delhi, the 16th June 2003

G. S. R. 490 (E).- In exercise of the powers conferred by section 3 of the Essential Commodities Act, 1955 (10 of 1955), the Central Government hereby makes the following Order to amend the Removal of (Licensing requirements, Stock limits and Movement Restrictions) on specified Foodstuffs Order, 2002, namely:- 1. (1) This order may be called the Removal of (Licensing requirements, Stock limits and Movement Restrictions) on Specified Foodstuffs (Amendment) Order, 2003. (2) It shall come into force on the expiry of thirty days from the date of its publication in the Official Gazette. 2. In the Removal of (Licensing requirements, Stock limits and Movement Restrictions) on Specified Foodstuffs Order, 2002 (herein referred to as the said Order), for clause 2, the following clause shall be substituted, namely:- "2. Definitions:- "dealer" means any person engaged in the business of purchase, movement, sale, supply, distribution or storage for sale of any of the commodities specified in clause 3 whether as a wholesaler or retailer or producer or manufacturer of exporter or importer and whether or not in conjunction with any other business and includes his representative or agent but does not include a producer or manufacturer or importer or exporter of sugar.' 3. In clause 3 of the said Order, for the words " and edible oils" the following shall be substituted, namely:- "Edible oils, pulses, gur, wheat products (namely maida, rava, suji, atta, resultant atta and bran) and hydrogenated vegetable oil or vanaspati." 4. In the said Order, after clause 6 the following clause shall be added, namely:- "7. Nothing contained in this Order shall affect the operation of the levy orders issued by the State Governments for the purpose of procurement of rice as levy from the millers or dealers of paddy or rice in pursuance of the powers delegated to the State Governments by the Central Government under section 3 of the Essential Commodities Act, 1955". Note:- The Principal Order was published in the Gazette of India vide GSR No. 104 (E) dated 15-2-2003. [F. No. (10/1/ 2002- ECR & E)]

SATWANT REDDY, Additional Secretary. Ä. ApÒ. 74




2003}ê© ÉÖ¶}â m³}Ò 10pâ ¬}Öªdâ{â ÅÖpâyâ ÉâdÖËpâ{â gêuêÂÒ}â Æµê©Íâ ÉâªädêÌâ° ÅÖgâ¥II Éêdâ_}Ò 3(ii)pâ¶[ ~âZdârÀÖ{â o dêÔâdâªvâ %ºÉâ³kâ}ê ÉâªfêX F. No. 23/ 24/ 19-RVR( Vol. XV) ¬}Öªdâ: 10¥6¥2003 (The Electricity


491

Act 2003 Central Act 36 of 2003 Ìâ°}â°Q uÖîgê yâpâ°Àâ ±gê$) (S. O. 669 E) }â°Q ÉÖÀâËm¾dâpâ ÀâÃÖþ»gÖÐ dâ}ÖËrdâ pÖmX ~âyâZ{â¶[ Àâ°pâ° ~âZdâsÉâÈÖÐ{ê.

MINISTRY OF POWER NOTIFICATION

New Delhi, the 10th June 2003 S. O. 669 (E).- In exercise of the powers conferred by Sub-section (3) of Section 1 of the Electricity Act, 2003 (36 of 2003,) the Central Government hereby appoints the 10th Day of June, 2003, as the date on which the following provisions of the said Act shall come into force, namely:- Sections 1 to 120 and Sections 122 to 185. [F. No. 23/24/99-R & R (Vo. XV)]

AJAY SHANKAR, Joint Secretary. Ä. ApÒ. 75




2003}ê© ÉÖ¶}â m³}Ò 13pâ ¬}Öªdâ{â ÅÖpâyâ ÉâdÖËpâ{â gêuêÂÒ}â Æµê©Íâ ÉâªädêÌâ° ÅÖgâ¥II Éêdâ_}Ò 3(i)pâ¶[ ~âZdârÀÖ{â o dêÔâdâªvâ The Board of Industrial and Financial Reconstruction (Salaries and Allowances and Conditions of Service of Chairman and other Members Amendment) Rules 2003 (GSR-484 (E) }â°Q ÉÖÀâËm¾dâpâ ÀâÃÖþ»gÖÐ dâ}ÖËrdâ pÖmX ~âyâZ{â¶[ Àâ°pâ° ~âZdâsÉâÈÖÐ{ê.

MINISTRY OF FINANCE (Department of Economic Affairs)

(Banking Division) NOTIFICATION

New Delhi, the 13th June 2003 G. S. R. 484 (E).- In exercise of the powers conferred by clause (a) of sub-section (2) of Section 36 of the Sick Industrial Companies (Special Provisions) Act, 1985, (1 of 1986), the Central Government hereby makes the following amendments further to amend the Board for Industrial and Financial Reconstruction (Salaries and Allowances and Conditions of Service of Chairman and other Members), Rules, 1987, namely:- 1. Short title and commencement:- (1) These Rules may be called the Board for Industrial and Financial Reconstruction (Salaries and Allowances and Conditions of Service of Chairman and Other Members) (Amendment), Rules, 2003. (2) They shall come into force on the date of their publication in Official Gazette. (3) In the Board for Industrial and Financial Reconstruction (Salaries and Allowances and Conditions of Service of Chairman and other Members) Rules, 1987, in rule 5, after sub-rule (1) the following shall be insisted, namely:- "(2) Where the Chairman or a member on completion of his tenure as Chairman or a member, as the case may be, the authority competent to grant leave shall grant cash equivalent of leave salary for unutilized earned leave, if any at the credit of such Chairman or member, as the case may be, on the date of completion of his tenure: Provided that the quantum of encashment of leave thus granted together with encashment of leave if any, already allowed to them at the time of their retirement from their respective Department or body or institution or authority does not exceed the maximum limit as to number of days for encashment of earned leave prescribed under the Central Civil Service (Leave) Rules, 1972". [F. No. 5 (26) 2001-IF-II)]

VINOD RAI, Joint Secretary. Note:- 1) The principal rules were published vide Notification No G. S. R. 26 (E) dated 12th January,

1987. 2) The Principal rules were amended by Notification No. G. S. R. 700 (E) dated 12th

December 1997. Ä. ApÒ. 76




492


2003}ê© ÉÖ¶}â m³}Ò 20pâ ¬}Öªdâ{â ÅÖpâyâ ÉâdÖËpâ{â gêuêÂÒ}â Æµê©Íâ ÉâªädêÌâ° ÅÖgâ¥II Éêdâ_}Ò 3(i)pâ¶[ ~âZdârÀÖ{â o dêÔâdâªvâ Ministry of Finance (Department of Revenue)pâÀâpâ ¬}Öªdâ: 20.6.2003pâ 8 %ºÉâ³kâ}êgâÔâ}â°Q (G. S. R. 498 (E), GSR 499 (E), GSR 500 (E), GSR 501 (E), GSR 502 (E), GSR 503 (E) GSR 504 (E), and GSR 505 (E) }â°Q ÉÖÀâËm¾dâpâ ÀâÃÖþ»gÖÐ dâ}ÖËrdâ pÖmX ~âyâZ{â¶[ Àâ°pâ° ~âZdâsÉâÈÖÐ{ê.


NOTIFICATION New Delhi, the 20th June 2003

No. 7/ 2003 - SERVICE TAX G. S. R. 498 (E).- In exercise of the powers conferred by sub-section (2) of section 66 of the Finance Act, 1994 (32 of 1994), the Central Government hereby appoints the 1st Day of July, 2003, as the date from which the service tax shall be levied under sub-section (2) of section 66 of the said Finance Act. [F. No. B 3/ 7/ 2003- TRU]

V. SIVASUBRAMANIAN, Deputy Secretary.


No. 8/ 2003 - SERVICE TAX G. S. R. 499 (E).- In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided, by a call centre or a medical transcription centre, to a client from the whole of the service tax leviable thereon under sub-section (2) of section 66 of the said Act. Explanation:- For the purposes of this notification,- (i) 'Call Centre' means a Commercial concern which provides assistance, help or information, through telephone, on behalf of another person; (ii) "medical transcription centre" means a commercial concern which transcribes medical history, treatment, medical observations and the like. 2. This notification shall come into force on the 1st day of July, 2003. [F. No. B 3/ 7/ 2003- TRU]

V. SIVASUBRAMANIAN Deputy Secretary.


No. 9/ 2003 - SERVICE TAX G. S. R. 500 (E).- In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided in relation to commercial training or coaching by,- (a) a vocational training institute; (b) a computer training institute; or (c) a recreational training institute; to any person, from the whole of the service tax leviable thereon under sub-section (2) of section 66 of the said Act. Explanation.- For the purposes of this notification,- (i) "Vocational training institute" means a commercial training or coaching centre which

provides vocational coaching or training that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching;

(ii) "Computer training institute" means a commercial training or coaching centre which provides coaching or training relating to computer software or hardware;

(iii) "recreational training institute" means a commercial training or coaching centre which provides coaching or training relating to recreational activities such as dance, singing, martial arts, hobbies.

2. This notification shall come into force on the 1st day of July, 2003 and shall remain in force upto and inclusive of the 29th day of February, 2004. [F. No. B 3/ 7/ 2003- TRU]



493

NOTIFICATION New Delhi, the 20th June 2003 No. 10/ 2003 - SERVICE TAX

G. S. R. 501 (E).- In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided by a commercial training or coaching centre, in relation to commercial training or coaching, which form an essential part of a course or curriculum of any other institute or establishment, leading to issuance of any certificate or diploma or degree or educational qualification recognised by law for the time being in force, to any person, from the whole of the service tax leviable thereon under sub-section (2) of section 66 of the said Act; Provided that this exemption shall not be applicable if the charges for such services are paid by the person undergoing such course or curriculum directly to the commercial training or coaching centre. 2. This notification shall come into force on the 1st day of July, 2003. [F. No. B 3/ 7/ 2003- TRU]



G. S. R. 502 (E).- In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts that portion of the taxable services provided to a customer by any person in relation to maintenance or repair, under a maintenance contract or agreement in relation to maintenance or repair of any goods or equipment excluding motor vehicle, which was entered into prior to the 1st day of July, 2003, from the service tax leviable thereon under sub-section (2) of section (66) of the said Act, if- (a) the bill or invoice for the said portion of taxable services is raised prior to the 1st day of

July, 2003; and (b) the value of the said portion of taxable services is received from the customer prior the 1st

day of July, 2003. 2. This notification shall come into force on the 1st day of July, 2003. [F. No. B 3/ 7/ 2003- TRU]



G. S. R. 503 (E).- In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts so much of the value of all the taxable services, as is equal to the value of goods and materials sold by the service provider to the recipient of service, from the service tax leviable thereon under section (66) of the said Act, subject to condition that there is documentary proof specifically indicating the value of the said goods and materials. 2. This notification shall come into force on the 1st day of July, 2003. [F. No. B 3/ 7/ 2003- TRU]



G. S. R. 504 (E).- In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the business auxiliary services provided by a commission agent from the service tax leviable thereon under sub-section (2) of section 66 of the said Act. Explanation.- For the purposes of this notification, "Commission agent" means a person who causes sale or purchase of goods, on behalf of another person for a consideration which is based on the quantum of such sale or purchase. 2. This notification shall come into force on the 1st day of July, 2003. [F. No. B 3/ 7/ 2003- TRU]



494


G. S. R. 505 (E).- In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided to any person by a mandap keeper for the use of the precincts of a religious place as a mandap, from the service tax leviable thereon, under section 66 of the said Act. Explanation.- For the purpose of this notification, "religious place" means a place which is meant for conduct of prayers or worship pertaining to a religion. 2. This notification shall come into force on the 1st day of July, 2003. [F. No. B 3/ 7/ 2003- TRU]

V. SIVASUBRAMANIAN, Deputy Secretary. NOTIFICATION

New Delhi, the 20th June 2003 No. 54/ 2003 - CENTRAL EXCISE

G. S. R. 506 (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table hereto annexed, shall be amended, in the manner specified in the corresponding entry in column (3) of the said Table, namely:-

TABLE Sl.No Notification No. and date Amendments

1. 49/ 2003- Central Excise, dated the 10th June, 2003, published in the Gazette of India vide G. S. R. 471 (E), dated the 10th June, 2003.

In the said notification, in the Annexure, against S. No. 21, for the entry in column Activity, the following entry shall be substituted, namely:- "Industries, notified, under the Doon Valley notification (S. O. 102 (E), dated the 1st February, 1989) as amended from time to time, issued by the Ministry of Environment and Forests, in the Doon Valley area of the State of Uttaranchal."

2. 50/ 2003- Central Excise, dated the 10th June 2003, published in the Gazette of India vide G. S. R. 472 (E), dated the 10th June, 2003.

In the said notification, in Annexure-I, against S. No. 21, for the entry in column Activity, the following entry shall be substituted, namely:- "Industries, notified under the Doon Valley notification (S. O. 102 (E), dated the 1st February, 1989) as amended from time to time, issued by the Ministry of Environment and Forests, in the Doon Valley area of the State of Uttaranchal'.

[F. No. 354/ 122/ 2003- TRU] V. SIVASUBRAMANIAN, Deputy Secretary.

Ä. ApÒ. 77




2003}ê© ÉÖ¶}â Éê~êDª±pÒ 8pâ ¬}Öªdâ{â ÅÖpâyâ ÉâdÖËpâ{â gêuêÂÒ}â Æµê©Íâ ÉâªädêÌâ° ÅÖgâ¥II Éêdâ_}Ò 1pâ¶[ ~âZdârÀÖ{â o dêÔâdâªvâ The Taxation Laws (Amendment) Ordinance-2003 }â°Q (No. 2 of 2003) ÉÖÀâËm¾dâpâ ÀâÃÖþ»gÖÐ dâ}ÖËrdâ pÖmX ~âyâZ{â¶[ Àâ°pâ° ~âZdâsÉâÈÖÐ{ê.

MINISTRY OF LAW AND JUSTICE (Legislative Department)

New Delhi, dated the 8th September, 2003/ Bhadra 17, 1925 (Saka) THE TAXATION LAWS (AMENDMENT) ORDINANCE, 2003

No. 2 of 2003 Promulgated by the President in the Fifty- fourth year of the Republic of India

An Ordinance further to amend the Income-tax Act, 1961, the Wealth-tax Act, 1957 and the Expenditure- tax Act, 1987.

Whereas Parliament is not in session and the President is satisfied that circumstances exist which render it necessary for him to take immediate action;


495

Now, therefore, in exercise of the powers conferred by clause (1) of article 123 of the constitution, the President is pleased to promulgate the following Ordinance:-

CHAPTER-1 PRELIMINARY

1. Short title and commencement:- (1) This Ordinance may be called the Taxation Laws (Amendment) Ordinance, 2003. (2) Save as otherwise provided in this Ordinance, it shall come into force at once.

CHAPTER-II AMENDMENTS TO THE INCOME TAX ACT, 1961

2. Amendment of section 10:- In section 10 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Income-tax Act), in clause (15), - (A) after sub-clause (iiia), the following sub-clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2001, namely:- "(iiib) interest payable to the Nordic Investment Bank being a multilateral financial institution constituted by the Governments of Denmark, Finland, Iceland, Norway an Sweden, on a loan advanced by it to a project approved by the Central Government with that Bank on the 25th Day of November, 1986"; (B) in sub-clause (iv),- (a) in item (c), the existing Explanation shall be numbered as Explanation I thereof and after explanation 1 as so numbered, the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1962, namely:- Explanation 2.- For the removal of doubts, it is hereby declared that the usance interest payable outside India by an undertaking engaged in the business of ship-breaking in respect of purchase of a ship from outside India shall be deemed to be the interest payable on a debt incurred in a foreign country in respect of the purchase outside India"; (b) in the Explanation 1 occurring below item (i), after clause (d), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April 1991, namely: "(da) the business of ship -breaking; or"; 3. Insertion of new section 10BA:- After section 10 B of the Income tax Act, the following section shall be inserted with effect from the 1st day of April, 2004, namely:- "10BA. Special provisions in respect of export of certain articles or things:- (1) Subject to the provisions of this section, a deduction of such profits and gains as are derived by an undertaking from the export out of India of eligible articles or things, shall be allowed from the total income of the assessee; Provided that where in computing the total income of the undertaking for any assessment year, deduction under section 10A or section 10B has been claimed, the undertaking shall not be entitled to the deduction under this section: Provided further that no deduction under this section shall be allowed to any undertaking for the assessment year beginning on the 1st day of April, 2010 and subsequent years. (2) This section applies to any undertaking which fulfills the following conditions, namely:- (a) it manufactures of produces the eligible articles or things without the use of imported raw materials; (b) it is not formed by the splitting up, or the reconstruction, of a business already in existence: Provided that this condition shall not apply in respect of any undertaking which is formed as a result of the re-establishment, reconstruction or revival by the assessee of the business of any such undertaking as is referred to in section 33B, in the circumstances and within the period specified in that section; (c) it is not formed by the transfer to a new business of machinery or plant previously used for any purpose. Explanation.- The provisions of Explanation 1 and Explanation 2 to sub-section (2) of section 80-I shall apply for the purposes of this clause as they apply for the purposes of clause (ii) of sub-section (2) of that section; (d) ninety percent, or more of its sales during the previous year relevant to the assessment year are by way of exports of the eligible articles or things; (e) it employs twenty or more workers during the previous year in the process of manufacture of production. (3) This section applies to the undertaking, if the sale proceeds of the eligible articles or things exported out of India are received in or brought into, India by the assessee in convertible foreign exchange, within a period of six months from the end of the previous year or, within such further period as the competent authority may allow in this behalf. Explanation.- For the purposes of this sub-section, the expression "competent authority" means the Reserve Bank of India or such other authority as is authorised under any law for the time being in force for regulating payments and dealings in foreign exchange.


496

(4) For the purposes of sub-section (1), the profits derived from export out of India of the eligible articles or things shall be the amount which bears to the profits of the business of the undertaking, the same proportion as the export turnover in respect of such articles or things bears to the total turnover of the business carried on by the undertaking. (5) The deduction under sub-section (1) shall not be admissible, unless the assessee furnishes in the prescribed form, along with the return of income, the report of an accountant, as defined in the Explanation below sub-section (2) of section 288, certifying that the deduction has been correctly claimed in accordance with the provisions of this section. (6) Notwithstanding anything contained in any other provisions of this Act, where a deduction is allowed under this section in computing the total income of the assessee, no deduction shall be allowed under any other section in respect of its export profits. (7) The provisions of sub-section (8) and sub-section (10) of section 80-1A shall, so far as may be, apply in relation to the undertaking referred to in this section as they apply for the purposes of the undertaking referred to in section 80-1A. Explanation.- For the purposes of this section,- (a) "Convertible foreign exchange" means foreign exchange which is for the time being treated by the Reserve Bank of India as convertible foreign exchange for the purposes of the Foreign Exchange Management Act, 1999 (42 of 1999), and any rules made thereunder or any other corresponding law for the time being in force; (b) "eligible articles or things" means all hand- made articles or things, which are of artistic value and which requires the use of wood as the main raw material. (c) "export turnover" means the consideration in respect of export by the undertaking of eligible articles or things received in, or brought into, India by the assessee inconvertible foreign exchange in accordance with sub-section (3), but does not include freight, telecommunication charges or insurance attributable to the delivery of the articles or things outside India; (d) "export out of India" shall not include any transaction by way of sale or otherwise, in a shop, emporium or any other establishment situate in India, not involving clearance of any customs station as defined in the Customs Act, 1962 (52 of 1962). 4. Amendment of section 115P:- In section 115 P of the Income -tax act, for the words "one and one -fourth percent":, the words "one percent" shall be substituted. 5. Amendment of section 115 S:- In section 115 S of the Income-tax Act, for the words "One and one-fourth percent". the words "one percent" shall be substituted. 6. Amendment of section 132 B:- In section 132 B of the Income-tax Act, in sub-section (4), in clause (a), for the words "eight percent", the words "six percent", shall be substituted. 7. Amendment of section 158 BFA:- In section 158 BFA of the Income-tax Act, in sub-section (1), for the words "One and one-fourth per cent", the words "One percent" shall be substituted. 8. Amendment of section 201:- In section 201 of the Income-tax Act, in sub-section (1A), for the words "fifteen percent", the words "twelve percent" shall be substituted. 9. Amendment of section 206 C:- In section 206 C of the Income -tax Act,- (a) in sub-section (1),- (i) for the table, the following table shall be substituted, namely:-

TABLE Sl. No Nature of goods Percentage

1 2 3 1. Alcoholic Liquor for human consumption One percent 2. Tendu leaves Five percent. 3. Timber obtained under a forest lease Two and one-half percent 4. Timber obtained by any mode other than under a forest lease Two and one-half percent 5. Any other forest produce not being timber or tendu leaves Two and one half percent 6. Scrap One Percent"

(ii) for the proviso below the Table, the following proviso shall be substituted, namely:- "Provided that every person, being a seller shall at the time, during the period beginning on the 1st day of June, 2003 and ending on the day immediately preceding the date on which the Taxation Laws (Amendment) Ordinance, 2003 comes into force, of debiting of the amount payable by the buyer to the account of the buyer or of receipt of such amount from the said buyer in cash or by the issue of a cheque or draft or by any other mode, which ever is earlier, collect from the buyer of any goods of the nature specified in column (2) of the Table as it stood immediately before the 1st day of June, 2003 a sum equal to the percentage, specified in the corresponding entry in column (3) of the said Table, of such amount as income -tax in accordance with the provisions of this section as they stood immediately before the 1st day of June, 2003"; (b) after sub-section (1), the following sub-section shall be inserted, namely:-


497

"(1A) Notwithstanding anything contained in sub-section (1), no collection of tax shall be made in the case of a buyer, who is resident in India, if such buyer furnishes to the person responsible for collecting tax, a declaration in writing in duplicate in the prescribed form and verified in the prescribed manner to the effect that the goods referred to in column (2) of the aforesaid Table are to be utilised for the purposes of manufacturing, processing or producing articles or things and not for trading purposes. (1B) The person responsible for collecting tax under this section shall deliver or cause to be delivered to the Chief Commissioner or commissioner one copy of the declaration referred to in sub-section (1A) on or before the seventh day of the month next following the month in which the declaration is furnished to him"; (c) in sub-section (3), for the words "seven days", the words " the prescribed time" shall be substituted; (b) in sub-section (5), for the words "ten days from the date of debit", the words "such period as may be prescribed from the time of debit" shall be substituted; (e) in sub-section (7), for the words "one and one-fourth percent-, the words "one percent" shall be substituted; (f) in the Explanation occurring at the end, in clause (a), for sub-clauses (i) and (ii) and the following sub-clauses shall be substituted, namely:- "(i) a public sector company, the Central Government, a State Government, and an embassy, a high commission, legation, commission, consulate and the trade representation, of a foreign State and a club, or (ii) a buyer in the retail sale of such goods purchased by him for personal consumption"; 10. Amendment of section 220:- In section 220 of the Income-tax act, in sub-section (2); for the words "one and one-fourth percent", the words "one percent" shall be substituted 11. Amendment of section 230:- In section 230 of the Income tax act, in sub-section (2), after the words, brackets and figure "sub-section (1)", the word, brackets, figure and letter or the first proviso to sub-section (1A)" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2003. 12. Amendment of section 234 A:- In section 234A of the Income-tax Act, in sub-sections (1) and (3), for the words "One and one fourth percent". the words "one percent" shall be substituted. 13. Amendment of section 234 B:- In section 234B of the Income-tax Act, in sub-sections (1) and (3), for the words "One and One -fourth percent", the words "one percent" shall be substituted. 14. Amendment of section 234C:- In section 234C of the Income-tax Act, in sub-section (1),- (i) in clause (a), in sub-clauses (i) and (ii), for the words "one and one-fourth per cent", the words "one percent" shall be substituted; (ii) in clause (b), in sub-clauses (i) and (ii), for the words "One and one-fourth percent" the words "one percent" shall be substituted. 15. Amendment of section 234 D:- In section 234D of the Income-tax Act, in sub-section (1), for the words "two -third percent" the words "One half percent" shall be substituted. 16. Amendment of section 244A:- In section 244A of the Income-tax Act, in sub-section (1), in clauses (a) and (b), for the words "two third percent", the words "one half percent" shall be substituted. 17. Amendment of section 272 A:- In section 272A of the Income-tax Act, in sub-section (2), after clause (i), the following clause shall be inserted, namely:- "(i) to deliver or cause to be delivered in due time a copy of the declaration referred to in sub-section (1A) of section 206C"; 18. Amendment of Second Schedule:- In the Second Schedule to the Income-tax Act, in rule 68A, in sub-rule (3), for the words "eight percent"; the words "six percent" shall be substituted.

CHAPTER - III AMENDMENTS TO THE WEALTH -TAX ACT, 1957

19. Amendment of section 17B:- In section 17B of the Wealth Tax Act, 1957 (27 of 1957) (hereinafter referred to as the Wealth Tax Act,) in sub-sections (1) and (3), for the words "one and one-fourth percent", the words "one percent" shall be substituted. 20. Amendment of section 31:- In section 31 of the Wealth Tax Act, in sub-section (2),- (a) for the words "one and one-fourth percent", the words "one percent", shall be substituted; (b) in the second proviso, for the words "one and one-fourth percent", the words "one percent" shall be substituted. 21. Amendment of section 34A:- In section 34 A of the Wealth -Tax Act,- (a) in sub-section (3) for the words "eight percent", the words "six percent" shall be substituted; (b) in sub-section (4B), in clause (a), for the words "two-third percent", the words "one half percent" shall be substituted.


498

CHAPTER-IV AMENDMENT TO THE EXPENDITURE-TAX ACT, 1987

22. Amendment of section 14 of Act 35 of 1987:- In section 14 of the Expenditure-Tax Act, 1987, for the words "one and one-fourth percent", the words "one percent" shall be substituted. A. P. J. ABDUL KALAM,

President. SUBHASH C. JAIN,

Secretary to the Govt. of India. Ä. ApÒ. 78




2003}ê© ÉÖ¶}â Àê°© 3pâ ¬}Öªdâ{â ÅÖpâyâ ÉâdÖËpâ{â gêuêÂÒ}â Æµê©Íâ ÉâªädêÌâ° ÅÖgâ¥II Éêdâ_}Ò 3(ii) pâ¶[ ~âZdârÀÖ{â o dêÔâdâªvâ %ºÉâ³kâ}ê ÉâªfêX: F. No. 17 (8) / 95-PL ¬}Öªdâ: 6¥5¥2003 (S. O. 499 (E) }â°Q ÉÖÀâËm¾dâpâ ÀâÃÖþ»gÖÐ dâ}ÖËrdâ pÖmX ~âyâZ{â¶[ Àâ°pâ° ~âZdâsÉâÈÖÐ{ê.

NOTIFICATION, New Delhi, the 6th May, 2003

S. O. 499 (E).- In exercise of powers conferred by sub-section (2) and Sub-section (2A) of section 3 of the Water (Prevention and Control of Pollution) Cess Act, 1977 (36 of 1977) and in supersession of the notification of the Government of India in the Ministry of Environment and Forests number S. O. 182 (E), dated the 28th February, 1992, except as respects things done or omitted to be done before such supersession, the Central Government hereby specifies- (a) the rate of cess given in column (2) of the Table below as the rates of cess payable by every person carrying on an industry as mentioned in the aforesaid Act and by every local authority, calculated on the basis of the water consumed by him or it, as the case may be, for the purpose mentioned in the corresponding entry in column (1) thereof; and (b) the rates of cess given in column (3) of the Table below as the rates of cess payable by a person carrying on an industry as mentioned in the aforesaid Act and by every local authority consuming water for domestic purpose calculated on the basis of the water consumed by him or it, for the purpose mentioned in the corresponding entry in column (1) thereof, if he or it fails to comply with any of the provisions of section 25 of the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974) or any of the standards laid down by the Central Government under the Environment (Protection) Act, 1986 (29 of 1986).

TABLE Purpose for which water is consumed Rate of cess under sub-

section (2) of section 3 Rate of cess under sub-section (2A) of section 3.

1 2 3 1. Industrial cooling, spraying in mine pits or

boiler feeds Five paise per kilolitre Ten paise per kilolitre

2. Domestic purpose Two paise per kilolitre Three paise per kilolitre 3.

(i) (ii) (iii)

Processing whereby water gets polluted and the pollutants are- easily biodegradable; or non-toxic; or both non- toxic and easily biodegradable

Ten paise per kilolitre Twenty paise per kilolitre

4.

(i) (ii) (iii)

Processing whereby water gets polluted and the pollutants are- not easily biodegradable; or toxic; or both toxic and not easily biodegradable

Fifteen paise per kilolitre Thirty Paise per kilolitre

2. Further, in exercise of the powers conferred by sub-section (1) of section 16 of the Water (Prevention and control of Pollution) Cess Act, 1977 (36 of 1977), the Central Government hereby exempts all industries consuming water less than ten kilo litres per day from the levy of cess specified in this notification. Provided that no such exemption shall be applicable in case of industries generating "hazardous wastes" as defined in clause (i) of rule 3 of the Hazardous Wastes (Management and Handling) Rules, 1989, made under section 6, 8, and 25 of the Environment (Protection) Act, 1986 (29 of 1986).


499

3. This notification shall come into force on the date of its publication in the Official Gazette. [F. No. 17 (8)/ 95-PL]

C. VISWANATH Joint Secretary,

Ä. ApÒ. 81




2003}ê© ÉÖ¶}â Àê°© 23pâ ¬}Öªdâ{â ÅÖpâyâ ÉâdÖËpâ{â gêuêÂÒ}â Æµê©Íâ ÉâªädêÌâ° ÅÖgâ¥II Éêdâ_}Ò 3(i) pâ¶[ ~âZdârÀÖ{â o dêÔâdâªvâ GSR 430 (E)- The Employees Pension (Amendment) Scheme, 2003 }â°Q ÉÖÀâËm¾dâpâ ÀâÃÖþ»gÖÐ dâ}ÖËrdâ pÖmX ~âyâZ{â¶[ Àâ°pâ° ~âZdâsÉâÈÖÐ{ê.

MINISTRY OF LABOUR NOTIFICATION

New Delhi, the 19th May, 2003 G. S. R. 430 (E).- In exercise of the powers conferred by Section 6A read with Sub-section (1) of Section 7 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, the Central Government hereby makes the following scheme further to amend the Employees Pension Scheme, 1995, namely:- 1. (i) This Scheme may be called the Employees' Pension (Amendment) Scheme, 2003. (ii) It shall come into force from the date of publication in the Official Gazette. 2. In the Employees Pension Scheme, 1995:- (i) after paragraph 39-A, the following paragraph shall be inserted, namely:- "39B Transfer Value,- in case exemption is granted to any establishment or in the case of a member being transferred from pension fund of one exempted establishment to another pension fund of exempted establishment or statutory pension fund or vice-versa, a transfer value payment will be made which will consist of the following:- (a) Withdrawal benefit relating to past service period upto 15-11-1995 as per Table-A multiplied by Table-B factor for the period between 16-11-1995 to the date of exemption/ transfer, and (b) Transfer value for pensionable service as per Table E for the service rendered from 16-11-1995 or from the date of joining the establishment to the date of exemption/ transfer as the case may be. (c) In the event of cancellation of exemption granted under Para 39, transfer of fund will be made as per the conditions mentioned in the exemption notification."; (ii) after Table-D, the following Table shall be inserted, namely:-

TABLE-E (See Paragraph 39-B)

(Transfer of contribution from Employees Pension Scheme, 1995 to exempted or other pension fund or vice-versa)

Number of full year's contribution paid Proportion of pay payable on last contribution month 1 0.978 2 1.979 3 3.003 4 4.051 5 5.124 6 6.221 7 7.345 8 8.494 9 9.671

[F. No. S-65012/1/2000-SS-II] D. S. POONIA Joint Secretary,

Ä. ApÒ. 82




500


2003}ê© ÉÖ¶}â Àê°© 28pâ ¬}Öªdâ{â ÅÖpâyâ ÉâdÖËpâ{â gêuêÂÒ}â Æµê©Íâ ÉâªädêÌâ° ÅÖgâ¥II Éêdâ_}Ò 3(i) pâ¶[ ~âZdârÀÖ{â o dêÔâdâªvâ %ºÉâ³kâ}ê ÉâªfêX: F.No. PT-18011/ 17/ 2002 PT dated: 28th May 2003}â°Q GSR 441 (E)-issued by the Ministry of Shipping (Ports Wing)}â°Q ÉÖÀâËm¾dâpâ ÀâÃÖþ»gÖÐ dâ}ÖËrdâ pÖmX ~âyâZ{â¶[ Àâ°pâ° ~âZdâsÉâÈÖÐ{ê.

MINISTRY OF SHIPPING (Ports Wing)

NOTIFICATION New Delhi, the 28th May, 2003

G. S. R. 441 (E).- In exercise of the powers conferred by clause (C) of sub-section (1) read with sub-section (6) of Section 3 of the Major Port Trust Act, 1963 (38 of 1963), the Central Government hereby appoints the persons mentioned against Serial Number 7-14 in the Table below to be trustees on the Board of Trustees for the Port of New Mangalore and makes the following amendments in the notification of the Government of India in the Ministry of Shipping (Ports Wing) G. S. R. No. 352 (E) dated 23-04-2003. 2. In the said notification after serial number 6 and the entry relating thereto, the following serial numbers and entries shall be inserted namely:-

TABLE 7. Divisional Railway Manager, Palghat, Southern

Railway, Chennai. Representing Ministry of Railways.

8. CO, INS Venduruthy & NOIC (K & L) , C/o FMO, Kochi.

Representing Defence Services.

9. Shri Brijesh Raman C/o. Shri Raj Narayan Singh, Sanjay Gandhi Nagar, Room No. 7, Hanuman Nagar, Kankad Bagh, Patna- 20.

Representing the "Other Interests" under Sub-clause (i) of clause (c) of sub-section (1) of section 3 of Major Port Trusts Act, 1963.

10. Shri A. R. Ramakrishnan, Chief Operating Officer, Essar Shipping Limited, Essar House, Opp. Race Course, Mahalaxmi, Mumbai- 400 034

Representing Indian National Ship owners' Association (INSA) under the category of "Ship owners" under sub-clause (ii) of clause (c) of sub-section (1) of Section 3 of the Major Port Trusts Act, 1963.

11. Dr. S. Philip Lewis Electro Mech Corporation, D-95, Industrial Estate, Rajajinagar, Bangalore- 560 004.

Representing Federation of Karnataka Chamber of Commerce & Industry (FKCCI) under the category of "Shippers" under sub- clause (ii) of clause (c) of sub-section (1) of Section 3 of the Major Port Trusts Act,1963.

12. Shri M. B. Padiyar, General Manager (Production), Kudremukh Iron Ore Company Limited, (KIOCL), II- Block, Koramangala, Bangalore- 560 034.

Representing Kudremukh Iron Ore Company Limited (KIOCL) under the category of "Shippers" under sub-clause (ii) of clause (c) of sub-section (1) of Section 3 of the Major Port Trusts Act, 1963.

13. Shri V. K. Sharma, Director, Mangalore Refinery and Petrochemicals Limited (MRPL), Kuthethur P. O. Via Katipalla, Mangalore- 574 149, Karnataka.

Representing Mangalore Refinery and Petrochemicals Limited (MRPL), under the category of "Shippers" under sub-clause (ii) of clause (c) of sub-section (1) of Section 3 of the Major Port Trusts Act, 1963.

14. Shri B. Nithyananda Shetty, Association of New Mangalore Port Stevedores, Westgate terminals, II Floor, Falnir, Mangalore- 575002.

Representing Association of New Mangalore Port Stevedores under the category of "Shippers" under sub-clause (ii) of clause (c) of Sub-section (1) of Section 3 of the Major Port Trusts Act, 1963.

[F. No. PT-18011/ 17/ 2002-PT] R. K. JAIN

Joint Secretary, Ä. ApÒ. 83




501


2003}ê© ÉÖ¶}â Àê°© 22pâ ¬}Öªdâ{â ÅÖpâyâ ÉâdÖËpâ{â gêuêÂÒ}â Æµê©Íâ ÉâªädêÌâ° ÅÖgâ¥II Éêdâ_}Ò 3(i) pâ¶[ ~âZdârÀÖ{â o dêÔâdâªvâ G. S. R. 428 (E)- Ministry of Finance (Department of Revenue) pâÀâpâ ¬}Öªdâ: 22.5.2003pâ ÉâªfêX: 82/2003-customs %ºÉâ³kâ}êÌâ°}â°Q ÉÖÀâËm¾dâpâ ÀâÃÖþ»gÖÐ dâ}ÖËrdâ pÖmX~âyâZ{â¶[ Àâ°pâ° ~âZdâsÉâÈÖÐ{ê.


NOTIFICATION New Delhi, the 22nd May, 2003

No. 82/ 2003-CUSTOMS G. S. R. 428 (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.105/ 99- Customs, dated the 10th August, 1999, namely:- In the said notification, in the Table, in Part-B,- (a) against Sl. No. 12B, for the entry in column (4) the entry "100%" shall be substituted; (b) for Sl. Nos. 18, 18A and 19, and the entries relating thereto, the following shall be substituted, namely:-

(1) (2) (3) (4) "18. All goods 3001, 3003, 3002, 3004 31, 3004 39, 3004 40, 3004

90, 3006 (except 3006 50 00, 3006 70 00 and 3006 80 00)

100%

18A Goods containing adrenal cortical hormones

3004 32 00 100%

18B All goods 3004 10, 3004 50, 3005, 3006 50 00, 3006 70 00, 3006 80 00

50%

19 All goods 3004 20, 3004 32 00 60%" (c) for Sl. Nos. 23, and the entries relating thereto, the following shall be substituted, namely:-

(1) (2) (3) (4) "23. All Goods 3304 10 00, 3304 30 00, 3304 91, 3305, 3306, 3307

(except 3307 41 00) 100%"

(d) for Sl. Nos. 24 and 24A, and the entries relating thereto, the following shall be substituted, namely:-

(1) (2) (3) (4) "24. All goods 3303, 3307 41 00 60% 24A. All goods 3304 20, 3304 99 75%"

(e) against Sl. No. 26A, for the entry in column (4) the entry "100%" shall be substituted; (f) for Sl. No. 30, and the entries relating thereto, the following shall be substituted, namely:-

(1) (2) (3) (4) "30. All goods 4202 32, 4202 39, 4202 92 00, 4202 99 00 100%"

(g) for Sl. No. 31, and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) "31. All goods 4202 22, 4202 29, 4203 91, 4204 60%"

(h) against Sl. No. 60A, for the entry in column (4) the entry "100%" shall be substituted; (i) for Sl. No. 67, and the entries relating thereto, the following shall be substituted, namely:-

(1) (2) (3) (4) "67. All goods 8504 21 00, 8504 22 00, 8504 31 00, 8504 32 00, 8504

33 00, 8504 34 00 100%"


502

(j) for Sl. No. 67D, and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4)

"67D. All goods 8544 11, 8544 19, 8544 49, 8544 59, 8544 60 100%" (k) for Sl. No. 68A, and the entries relating thereto, the following shall be substituted, namely:-

(1) (2) (3) (4) "68A. All goods 8504 10, 8507 10 00, 8507 20 00, 8539 10 00, 8539

21, 8539 29, 8539 31, 8539 39, 8539 90 60%"

(l) against Sl. No. 72B, for the entry in column (4) the entry "100%" shall be substituted. [F. No. 354/ 217/ 2002-TRU]

V. SIVASUBRAMANIAN, Deputy Secretary,

Note:- The principal notification No. 105/99-Customs, dated the 10th August, 1999 was published in the Gazette of India Extraordinary vide G. S. R. 582 (E), dated the 10th August, 1999 and was last amended by notification No. 13/ 2003- customs, dated the 20th January, 2003 [G. S. R. 41 (E), dated the 20th January 2003]. Ä. ApÒ. 84




2003}ê© ÉÖ¶}â Àê°© 9pâ ¬}Öªdâ{â ÅÖpâyâ ÉâdÖËpâ{â gêuêÂÒ}â Æµê©Íâ ÉâªädêÌâ° ÅÖgâ¥II Éêdâ_}Ò 3(ii) pâ¶[ ~âZdârÀÖ{â o dêÔâdâªvâ %ºÉâ³kâ}ê ÉâªfêX: S. O. 536 (E)- The Income Tax (fifth Amendment) Rules, 2003 }â°Q ÉÖÀâËm¾dâ ÀâÃÖþ»gÖÐ dâ}ÖËrdâ pÖmX~âyâZ{â¶[ Àâ°pâ° ~âZdâsÉâÈÖÐ{ê.

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION, New Delhi, the 9th May 2003

INCOME TAX S. O. 536 (E).- In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (Fifth Amendment) Rules, 2003. (2) They shall come into force from the 1st day of April 2004. 2. In the Table to Appendix -1 of the Income tax rules, 1062, in part A relating to TANGIBLE ASSETS, under the heading "III. Machinery and Plant", in sub-item (3), after entry (xi), the following shall be inserted, namely:- "(xia) Life saving Medical equipment, being- (a) D. C. Defibrillators for internal use and pace makers. (b) Haemodialysors (c) Heart lung machine (d) Cobalt Therapy Unit (e) Colour Doppler (f) SPECT Gamma Camera (g) Vascular Angiography System including Digital substraction Angiography (h) Ventilator used with anaesthesia apparatus (i) Magnetic Resonance Imaging System (j) Surgical Laser 40". (k) Ventilators other than those used with anesthesia (l) Gamma knife (m) Bone Marrow Transplant Equipment including silastic long standing intravenous catheters

for chemotheraphy


503

(n) Fibre optic endoscopes including, Paediatric resectoscope/ audit resectoscope, Peritoneoscopes, Arthoscope, Microlaryngoscope, Fibreoptic Flexible Nasal Pharyngo Bronchoscope, Fibreoptic Flexible Laryngo Brochoscope, Video Laryngo Brochoscope and Video Oesophago Gastroscope, Stroboscope, Fibreoptic Flexible Oesophago Gastroscope

(o) Laparoscope (Single incision) [Notification No. 126/ 2003/ F. No. 67/FB/ 2003- TPL]

DEEPIKA MITTAL Under Secretary,

Note:- The principal rules were published vide Notification No. S. O. 969 (E), dated the 26th March, 1962 and last amended by Income-tax (Fourth Amendment) Rules, 2003 vide Notification No. S.O. 368 (E) dated the 1st April 2003. Ä. ApÒ. 85




2003}ê© ÉÖ¶}â OÄZÈÒ 4pâ ¬}Öªdâ{â ÅÖpâyâ ÉâdÖËpâ{â gêuêÂÒ}â Æµê©Íâ ÉâªädêÌâ° ÅÖgâ¥II Éêdâ_}Ò 3(i) pâ¶[ ~âZdârÀÖ{â o dêÔâdâªvâ G.S.R. 303 (E)- The Competition Commission of India (Selection of Chairperson and other members of the commission) Rules, 2003 }â°Q ÉÖÀâËm¾dâ ÀâÃÖþ»gÖÐ dâ}ÖËrdâ pÖmX~âyâZ{â¶[ Àâ°pâ° ~âZdâsÉâÈÖÐ{ê.

MINISTRY OF FINANCE (Department of Company Affairs)

NOTIFICATION New Delhi, the 4th April 2003

G.S.R. 303 (E).- In exercise of the powers conferred by clause (a) of sub-section (2) of section 63 read with Section 9, of the Competition Act, 2002 (12 of 2003), the Central Government hereby makes the following rules, namely:- 1. Short Title and Commencement.- (1) These rules may be called the Competition Commission of India (Selection of Chairperson and other Members of the Commission) Rules, 2003. (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 Competition Act, 2002 (12 of 2003); (b) "Commission" means the Competition Commission of India established under sub-section (1) of section 7 of the Act; (c) "Committee" means the Committee constituted under Sub-rule (1) of rule 3. (2) Words and expressions used but not defined in these rules and defined in the Competition Act, 2002 (12 of 2003) shall have the same meaning assigned to them in that Act. 3. Constitution of committee:- (1) The Central Government shall constitute a Committee for the selection of Chairperson and other Members of the Commission. (2) The Committee shall consist, of- (a) a person, who has been a retired judge of the Supreme Court or a High Court or a retired Chairperson of a Tribunal established or constituted under an Act of Parliament or a distinguished jurist or a Senior Advocate for five years or more;..................... Member, (b) a person who has special knowledge of, and professional experience of twenty-five years or more in international trade, economics, business, commerce or industry;................. Member, (c) a person who has special knowledge of, and professional experience of twenty-five years or more in accountancy, management, finance, public affairs or administration........ Member. to be nominated by the Central Government. (3) The Central Government shall nominate one of the Members of the committee to act as the Chairperson of the committee.


504

(4) The Joint Secretary in the Ministry of Finance and Company Affairs (Department of Company Affairs) dealing with the Competition Act, 2002 (12 of 2003) shall be the Convener of the committee. (5) The term of the committee constituted under sub-rule (1) shall be for a period of one hundred and twenty days from date of its constitution. 4. Functions of Committee.- (1) As and when vacancies of Chairperson or a member in the Commission exist or arise, or are likely to arise, the Central Government may make a reference to the Committee in respect of the vacancies to be filled. (2) The Committee shall devise its own procedure for purpose of the selection of the Chairperson or a Member of the Commission. (3) The Committee shall recommend a person, or a panel of not more than three persons in order of priority, as the committee may think fit, in respect of each vacancy that has been referred to the committee. (4)The Committee shall make its recommendations to the Central Government, within a period not exceeding ninety days. (5) If the members of the committee differ in making its recommendation, the recommendation of selection of the Chairperson or a member of the Competition Commission of India shall be decided by the majority of the members of the committee. 5. Vacancy, etc., not to invalidate proceedings of the Committee.- No act or procedure of the committee shall be invalid merely by reason of any vacancy in the committee. [F. No. 1/6/ 2003- CL.V]

RAJIV MEHRISHI, Joint Secretary, Ä. ApÒ. 86




2003}ê© ÉÖ¶}â m³}Ò 9pâ ¬}Öªdâ{â ÅÖpâyâ ÉâdÖËpâ{â gêuêÂÒ}â Æµê©Íâ ÉâªädêÌâ° ÅÖgâ¥II Éêdâ_}Ò 3(i) pâ¶[ ~âZdârÀÖ{â o dêÔâdâªvâ The Notaries (Amendment) Rules 2003 GSR 467 (E) }â°Q ÉÖÀâËm¾dâpâ ÀâÃÖþ»gÖÐ dâ}ÖËrdâ pÖmX~âyâZ{â¶[ Àâ°pâ° ~âZdâsÉâÈÖÐ{ê.

MINISTRY OF LAW AND JUSTICE (Department of Legal Affairs)


G.S.R. 467 (E).- In exercise of the powers conferred by Section 15 of the Notaries Act, 1952, (53 of 1952), the Central Government hereby makes the following rules further to amend the Notaries Rules, 1956, namely:- (1) These rules may be called the Notaries (Amendment) Rules, 2003. (2) They shall come into force on the date of their publication in the official Gazette. 2. In the Notaries Rules 1956, in Form II-B appended thereto, for the words and brackets "Secretary to the Government of India/ Government of ...................... (Name of the State)", the words brackets "Joint Secretary to the Government of India/ Secretary to the Government of ................... (Name of the State)" shall be substituted. [F. No. 5(187) / 2003 - NC]

BRAHM AVTAR AGRAWAL, Joint Secretary & Legal Adviser

Note:- The principal rules were published in the Gazette of India, vide S.R.O. 324, dated 14-2-1956 and subsequently amended by G.S.R. 370 (E), dated 8-7-1997, G.S.R. 547 (E) dated 31-8-1998, G.S.R. 17 (E), dated 5-1-2000, G.S.R. 262 (E), dated 28-3-2000, G.S.R. 630 (E), dated 21-7-2000, G.S.R. (172) (E), dated 12-3-2001, G.S.R. 330 (E), dated 9-5-2001 and G.S.R. 460 (E), dated: 25-6-2001. Ä. ApÒ. 87



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