Registered No. WB/SC-247
No. WB/DTP/Pt.I/CPS/2004/5969
Extraordinary

Published by Authority
BAISHAKHA 9 ]
THURSDAY, APRIL 29, 2004
[SAKA 1926
PART I-Orders and Notifications by the Governor of West Bengal, the High Court, Government Treasury etc.

GOVERNMENT OF WEST BENGAL

Department Of Power

NOTIFICATION

No. 174-Power/III          Dated : 15th April, 2004

In exercise of the power conferred by clause (h) of sub-section (2) of section 180, read with sub-section (1) of section 104 of the Electricity Act, 2003 (36 of 2003) and in supersession of this Department Notification No. 189-Power/III dated Calcutta, the 12th September, 2001, published on September, 19, 2001 in the Kolkata Gazette, Extraordinary, the Governor is pleased hereby, to make the following rules :

Rules

1. Short title and commencement :

(1) These rules may be called the West Bengal Electricity Regulatory Commission (annual statement of accounts) Rules 2004.

(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) "the Act" means the Electricity Act 2004 (36 of 2003);

(b) "Annexure" means an Annexure appended to these rules;

(c) "annual statement of accounts" means the annual statement of accounts as prepared under       rule5;

(d) "Commission" means the West Bengal Electricity Regulatory Commission constituted under sub-section (1) of section 82 of the Act;

(e) "financial year" means a period of twleve calendar months ending on the 31st day of March of every year;

(f) "Schedule" means a schedule under an Annexure;

(g) "statement" means a statement forming part of the annual statement of acconts;

(2) Words and expeessions used, and not defined in these rules, but defined in the Act, shall have the same meanings as respectively assigned to them in the Act.

3. Acconting Period :

The accounting period for which the annual accounts have to be prepared by the Commission shall be a period of twelve calendar months ending on the 31st day of March of every year.

4. Preparation and submission of annual statement of accounts :

The annual statement of accounts of the Commission shall be prepared within three months from the end of every financial year and shall be forwarded to the STate Government immediately after certification by the Comtroller and Auditor General or his authorized representative under sub-section (4) of section 104 of the Act for laying before the State Legislature.

5. Forms and contents of the annual statement of acclunts :

(1) The annual statement of accounts of the Commission shall consist of the following statement of accounts :

(a) Receipts and Payments Accounts in such form as specified in Annexure I;

(b) Income and Expenditure Accounts in such form as specified in Annexure II;

and

(c) Balance Sheet in such form as specified in Annexure III.

(2) The Receipts and Payments Accounts, Income and Expenditure Accounts, and Balance Sheet forming part of the Annual Statement of Accounts of the Commission shall contain Schedule X, Y, Schedule X1Y1 and Schedule 1 to 5 and A to J respectively.

6. Accounting registers and records :

The Commission shall maintain the registers and records as specified in Annexure IV for all financial transactions in the office of the Commission.

The formats of the registers and records shall be according to the prescribed formats of the State Government where specific formats have not been specified in these rules.

7. Adoption of the annual statement of accounts by the Commission :

(1) The annual statement of accounts of the Commission shall be considered and initially adopted by the Commission before their submission for audit to the Comptroller and Auditor General of India or to any other person appointed by him on his behalf.

(2) The annual statement of accounts as aforesaid shall, after completion of the audit and after inforporating therin any changes necessitated to be considered, be adopted by the Commission.

 

ANNEXURE I

(See Rule 5)

Receipts and Payments Accounts for the year ended 31st March ..................

 Dr.                                                                                                              Cr.

Previous Year

Rs.

Receipt

To
Amount Rs.
Total Amount Rs.

Previous Year

Rs.

Payments

By
Amount Rs.
Total Amount Rs.
  
1.
Opening Balance
  
 
 
1
Establishment charges and (Schedule X)
 
 
 
(i)
Cash in Hand
 
 
 
(i)
Pay and allowances
 
 
 
(ii)
Cash at Bank
 
 
 
(i)
Wages
 
 
 
2.
Grants-in-aid from Government of West Bengal
 
 
  
(iii)
Remuneration for professional and other services
 
 
 
3.
Receipts of the Commission
 
 
 
(iv)
Leave salary and Pension Contribution
 
 
 
(i)
Receipts from investments :
 
 
 
(v)
Travel Expenses : (Schedule Y)
 
 
 
 
(a) Investment encashed
 
 
 
 
(a) Domestic Travel
 
 
 
 
(b) Interest on Investment
 
 
 
 
(b) Foreign Travel
 
 
 
(ii)
Recovery of loans and advances from employees
 
 
 
 
(c) Leave Travel concession
 
 
 
(iii)
Other receipts
 
 
 
(vi)
Honorarium
 
 
 
 
(a) Commission
 
 
 
(vii)
Overtime allowances
 
 
 
 
(b) Fees, fines and penalty
 
 
 
(viii)
Medical and health care facilities
 
 
 
 
(c) Interest on Cash at Bank
 
 
 
(ix)
Bonus
 
 
 
 
(d) Interest on loans and Advances to employees
 
 
 
(x)
Other establishment charges
 
 
 
 
(e) Miscellaneous receipts
 
 
 
2.
Administrative and other office Expenses
 
  
 
 
 
 
 
(i)
Meeting/ Conference etc. Charges
 
 
 
 
 
 
 
 
(ii)
Telephone and Fax expenses
 
 
 
 
 
 
 
 
(iii)
(a) Rent
 
 
  
4.
Deposit receipts
  
  
  
  
(b) Rates and taxes
  
  
  
(i)
Security Deposit
  
  
  
(iv)
News papers / Periodicals
  
  
  
(ii)
Earnest money deposit
  
  
  
(v)
Advertisement / Periodicals
  
  
  
(iii)
Other Deposit
  
  
  
(vi)
Postage and Telegrams
  
  
  
5.
Remittance receipts other than recoveries from Pay bills
  
  
  
(vii)
Stationery
  
  
  
  
  
  
  
  
(viii)
Licences
  
  
  
  
  
  
  
(ix)
Printing
  
  
  
  
  
  
  
  
(x)
Publications
  
  
  
  
  
  
  
  
(xi)
Electricity Charges
  
  
    
  
  
  
  
  
(xii)
Petrol
  
  
  
  
  
  
  
  
(xiii)
Vehicle hire charges
  
  
  
  
  
  
  
  
(xiv)
Legal expenses
  
  
  
  
  
  
  
  
(xv)
Hospitality expenses
  
  
  
  
  
  
  
  
(xvi)
Audit Fee
  
  
  
  
  
  
  
  
(xvii)
Repair and Maintenanfe
    
  
  
  
  
  
  
  
    
(a) Office Building
  
  
  
  
  
  
  
  
  
(b) Machinery and Equipments
  
  
  
  
  
  
  
  
  
(c) Furniture and Fittings
  
  
  
  
    
  
  
  
    
(d) Vehicles
  
  
  
  
  
  
  
  
(xviii)
Training expenses
    
  
  
  
  
  
  
  
(xix)
Miscellaneous expenses
  
  
  
  
  
  
  
  
(xx)
General Insurances Charges
  
  
  
  
  
  
  
  
(xxi)
Members' (Meetings) fees
  
  
  
  
  
  
  
  
(xxii)
Consultancy fees :
  
  
  
  
  
  
  
  
3.
Non recurring expenditure :
  
  
  
  
  
  
  
  
(i)
Lands and buildings
  
  
  
  
  
  
  
  
(ii)
Motor Vehicles
  
  
  
  
  
  
  
  
(iii)
Furniture and Fixtures
  
  
  
  
  
  
  
  
(iv)
Equipment and Machinery
  
  
  
  
  
  
  
  
(v)
Xerox / Duplicating Machine
  
  
  
  
  
  
  
  
(vi)
Type-writer machines
  
  
  
  
  
  
  
  
(vii)
Books and Publications
  
  
  
  
  
  
  
  
(viii)
Fax machine
  
  
  
  
  
  
  
  
(ix)
Telephone installation
  
  
  
  
  
  
  
  
4.
Investments
  
  
  
  
  
  
  
  
5.
Advances to Staff :
  
  
  
  
  
  
  
  
(i)
House Building Advance
  
  
  
  
  
  
  
  
(ii)
Motor Car / Motor Cycle / Scooter advance
  
  
  
  
  
  
  
  
(iii)
Personal Computer Advance
  
  
  
  
  
  
  
  
(iv)
Cycle advance
  
  
  
  
  
  
  
  
(v)
Festival advance
  
  
  
  
  
  
  
  
(vi)
Others to be specified
  
  
  
  
  
  
  
  
6.
Contingent advance :
  
  
  
  
  
  
  
  
(i)
Advance for work
  
  
  
  
  
  
  
  
(ii)
Advance for purchase
  
  
  
  
  
  
  
  
7.
Deposits payments (particulars of deposits is to be indicated)
  
  

 

ANNEXURE II

(See Rule 5)

Income and Expenditure Accounts for the year ended 31st March ..................

Dr.                                                                                                               Cr.

Previous Year

Rs.
Sl. No.
Expenditure

Amount

Rs.

Total Amount

Rs.

Previous Year

Rs.
Sl. No.
Income

Amount

Rs.

Total Amount

Rs.
  
A.
Establishment charges (Schedule X1)
  
  
  
1
Grants-in-aid from Government of West Bengal
  
  
  
1.
Pay and Allowances
  
  
  
  
Add: Grants-in-aid receivable
  
  
  
2.
Wages
  
  
  
  
Total
  
  
  
3
Remuneration for professional and other services
  
  
  
  
Less: Amount capitalised
  
  
  
4
(a) Leave Salary and Pension Contribution
  
  
  
  
Net Total :
  
  
  
  
(b) Gratuity (including provions for gratuity)
  
  
  
2.
Interest on Investment
  
  
  
5.
Travel expenses (Schedule Y1)
  
  
  
3.
Interest on Csh at Bank
  
  
  
  
(a) Foreign travels
  
  
  
4.
Commission / Fees
  
  
  
  
(b) Domestic travels
  
  
  
5.
Miscellaneous receipts :
  
  
  
  
(c) Leave travel concession
  
  
  
(i)
Sale of old newspapers etc.
  
  
  
6.
Honorarium
  
  
  
(ii)
Sale of Tender Paper
  
  
  
7.
Overtime allowances
  
  
  
6.
Provision for Gratuities Provision made during the year
  
  
  
8.
Medical and Health care facilities