Department of Agriculture & Co-operation

Technology mission on Oilseeds, Pulses & Maize Division

The National Oilseeds and Vegetable Oils Development Board Rules, 1984

  under

National Oilseeds and Vegetable Oils Development Board Act, 1983 (29 of 1983)

 

Subordinate legislation under
THE NATIONAL OILSEEDS AND VEGETABLE OILS DEVELOPMENT BOARD ACT, 1983 (29 of 1983)
Date of commencement  of the Act. 

     G.S.R. 206 (E) the 8^th March, 1984.- In exercise of the powers conferred by sub-section (3) of section 1 of the National Oilseeds and Vegetable Oils Development Board Act, 1983 (29 of 1983), the Central Government hereby appoints the 8^th day of March, 1984 as the date on which the said Act shall come into force. 

[Ministry of Agriculture  No. 25-7/82-CA.II(ODB)/CA.VI (i)]
The National Oilseeds and Vegetable Oils Development Board Rules , 1984 

 1*       G.S.R. 207(E).- In exercise of the powers conferred by section  18 of the National Oilseeds and Vegetable Oils Development Board Act, 1983 (29 of 1983), the Central Government  hereby makes the following rules, namely :

 

CHAPTER 1
Preliminary

1.      Short title and commencement.- (1) These rules may be called the National Oilseeds and Vegetable Oils Development Board Rules, 1984. 

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

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

(a)                “Act” means the National Oilseeds and Vegetable Oils Development Board Act, 1983 (29 of 1983); 

(b)               “committee” means any of the committee appointed by the Board  under section 8 ; 

2.1 *[(bb) ]“Form means form annexed to these rules ;            

(c)                “Secretary” means the secretary appointed under subsection (3) of section 6 ; 

(d)               “section” means a section of the Act ; 

(e)                The words and expressions used and not defined, but defined in the Act shall have the meanings respectively assigned to them in the Act.

 

CHAPTER  II
The Board and its members 

3.                  Manner of filling vacancies among members.- (1) The Central Government may make consultations, as it may think fit, before appointing the representatives of the interests specified in clause (f), (g), (k), (l),(m), (n) and (o) of sub-section (4) of section 4. 

(2)               When a member of the Board other than an ex-officio member, dies or resigns or is deemed to have resigned or is removed from office or becomes incapable of acting, the Central Government may, by notification in the Official Gazette, appoint a person to fill that vacancy : 

Provided that where the vacancy is one which was held by the outgoing member by virtue of his membership of parliament under clause (e) of sub-section (4) of section 4. the appointment of the next incumbent of that vacancy shall be made on the basis of fresh election by that House of Parliament to which the outgoing member belonged. 

4.                  Term of office of members.- (1) Save as hereinafter provided,-

(i)                  a member, other than an ex-officio member, shall hold office for a period not exceeding three years from the date of his appointment ; 

(ii)                a member elected under clause (e) of sub-section (4) of section 4 shall cease to be a member of the Board if he ceases to be a member of the House of Parliament by which he was so elected ; 

(iii)               a member appointed under clauses (l), (m), (n) and (o) of sub-section 4  of section 4 shall cease to be a member of the Board if he ceases to represent the category  or interest from which he was so appointed : 

Provided that a member shall be eligible  for re-appointment. 

(2)               A person appointed to fill a casual vacancy under sub-rule (2) of rule 3 shall hold office so long as the member whose place he fills would have been entitled to hold office, if the vacancy had not occurred. 

5.                  Resignation.- (1) The office of a member, other than an ex-officio member, shall fall vacant from the date on which his resignation is accepted or on the expiry of thirty days from the date of receipt of intimation of resignation, whichever is earlier. 

(2)               The power to accept the resignation of a member under sub-rule (1) shall vest in the Chairman, who on accepting the resignation, shall report that to the Board at its next meeting. 

6.                  Removal from Board.- The Central Government may remove any member from office,- 

(a)    if he is of unsound mind and stands so declared by a competent court ; or 

(b)   if he is an undischarged insolvent ; or 

(c)    if he is convicted of an offence involving moral turpitude ; or  

(d)   if, without the leave of the Chairman, he fails to attend three  consecutive meetings of the Board. 

7.                  Absence from India.- Before a member of the Board goes out of India. 

(a)    he shall intimate the Secretary the date of his departure from and the date of his expected return to India ; 

(b)   if he intends to be absent from India for a period longer than six months, he shall tender his resignation. 

8.                  Membership roll.- The Secretary shall keep a record of the names of members and their addresses. 

9.                  Change of address.- A member shall keep the Secretary informed of any change in his address and if he fails to inform the change of address, the address in the official records shall for all purposes be deemed to be his address.

 

CHAPTER III 

Travelling and other allowances to the members of the  Board/Committees
under the Board and the persons
associated by the Board 

10.              Travelling and other allowances to members of the Board and its committees and persons associated with the  Board under sub-section (7) of section 4 or co-opted as a member of its committees under sub-section (4) of section 8-(1) A member of the Board or its committee or a person associated with the Board under sub-section (7) of section 4 or a person co-opted as a member of a committee  under sub-section (4) of section 8, other than a Government servant, shall be entitled to draw in respect of any journey performed by him for the purpose of attending meeting of the Board or of a duly constituted committee thereof, or for the purpose of discharging any duty assigned to him by the Board or the committee concerned, travelling allowance and daily allowance at the highest rate admissible to Government servants of the first grade under the rules and orders made by the Central Government and for the time being in force : 

Provided that, the payment  of travelling allowance and daily allowance to a member who is a Member of the Parliament or a Member of a State Legislature shall be regulated in accordance with the Salary, Allowances and Pension of Members of Parliament Act, 1954 or the respective provisions of law pertaining to the Members of the concerned State legislature. 

(2)               In the case of any journey performed by an official of the Central Government or the State Government specially nominated by the Board to serve on any ad hoc committee or any other committee or to attend to any other business of the Board, the travelling and daily allowances admissible to him shall be payable by the Board at the rates admissible to him under the rules of the Government under which he is for the time being employed. 

(3)               No travelling allowances or daily allowance shall be allowed to a member of the Board or its committee or any other person associated by the Board or co-opted by its committee unless he certifies that he has not drawn any travelling or daily allowance from any other source in respect of the journey and half for which the claim is made.  

(4)               Travelling allowance shall be payable from the usual place of residence of a member or the person entitled  under these rules to the place of the meeting or the place where he has gone to attend to any business of the Board or any of its committees and back to his place of residence : 

            Provided that, when the journey commences from or the return journey terminates at any place other than his  usual place of residence, the travelling  allowance shall be limited to the amount that  would have been payable had the journey commenced from or terminated at the usual place of residence or to the amount payable in respect of the actual journey undertaken whichever is less : 

            Provided further that, in special circumstances and with previous approval of the Central Government, the Chairman may grant travelling allowance from places other than the usual place of residence of a member. 

(5)               The Secretary shall be the controlling officer for the purpose of travelling and daily allowance of the members of the Board or of any committee or the persons associated with the Board or co-opted  as member of any committee. 

11.              Conveyance Allowance.- No conveyance allowance for attending meetings of the Board or any of the committees of the Board or for attending to any other business of the Board shall be paid to those members or persons who draw travelling or daily allowance : 

Provided that a member or a person who is resident at a place where the meeting of the Board or any of the committees is held or where any other business of the Board is transacted, may be paid the actual expenditure incurred on conveyance by him subject to a maximum of rupees ten per day.  

12.              Payment of fees.- Fees may be paid upto a limit of Rs.1000 to a person associated by the Board or to a person co-opted as a member of a committee of the Board for special work of occasional or intermittent character done in furtherance of the objectives of the Board and in compliance with any of the provisions of the Act : 

Provided that the admissibility of fees and its quantum in each case will be decided in accordance with the relevant rules and orders framed by the Central Government : 

Provided further that fees beyond the limit of Rs. 1000 to one person during a year can be sanctioned only with the prior approval of the Chairman.  

13.              Travelling and daily allowances, etc. for  journey undertaken outside India.- No travelling allowance for any journey undertaken outside India shall be paid to any member of the Board or any committee or any person associated with the Board or co-opted as member of any committee : 

Provided that, if any member of the Board or any committee with the previous consent of the Central Government, travels outside India in the interest of the Board, he shall be entitled to receive travelling and other allowances at such rates as may be sanctioned by the Central Government from time to time for non-official members of a delegation sent by it outside India.

 

CHAPTER IV
Powers to incur expenditure

14.              Power to incur expenditure.- (1) Subject to the provisions of the Act and these rules and the rules made and orders issued by the Central Government relating to revenue  and expenditure for the time being in force, the Board may incur such expenditure as it may think fit on items provided for and within amounts sanctioned by the Central Government, in the budget. 

(2)               The re-appropriations between sub-heads and heads of expenditure may be made by the Board. 

(3)               The Board shall not incur expenditure outside India on any item without the previous sanction of the Central Government. 

15.              Contracts.- (1) The Board may enter into any contract for the discharge of the functions entrusted to it under the Act :  

Provided that –  

(a)                every contract which extends over a period of more than three years or involves an expenditure in excess of rupees one lakh and  

(b)               every agreement or contract for technical collaboration or consultation services with firms or foreign Governments shall require the previous sanction of the Central Government.  

(2)               Contracts shall not be binding on the Board unless they are executed by the Executive Director or any officer authorised by the Board. 

(3)               Neither the Executive Director nor any officer of the Board nor any member thereof shall be personally liable under any assurances or contracts made by the Board and any liability arising under such assurances or contract shall be discharged from the moneys at the disposal of the Board.  

16.              Financial transactions in general.-  Except as otherwise provided in these rules, the provisions of the Central Treasury Rules, the Delegation of Financial Power Rules 1978 and the General Financial Rules 1963 of the Central Government, for  the time being in force, shall, subject to such modifications or adaptations as may be made by the Board therein with the previous approval of  the Central Government apply to all financial transactions of the Board.   

17.              Powers and duties of Executive Director.- (1). The Executive Director shall as the Chief Executive of the Board. be responsible for the proper functioning of the Board, implementing the Board’s policies and the discharge of its functions as provided under the Act and the duties under these rules and the regulations framed by the Board.  

(2)               Subject to the provisions of these rules the Executive Director may delegate his powers under this rule to any other officer of the Board.  

(3)               The Executive Director shall have the power to grant leave to all officers and employees of the Board and may delegate this power to any other officer of the Board  subject to such conditions as he thinks fit.  

(4)               The Executive Director shall have power :-  

(i)                  to incur expenditure for contingencies, supplies and service and purchase of articles required for the maintenance and working of the office of the Board within such limits as may be laid down by the Board ; and 

(ii)                to carry out the measures in furtherance of the objects of the Act, as provided under section 9.

[No. 25-7/82-CA.II(DDB)/CA VII (ii)]

1*     CHAPTER – V
Powers of the Managing Committee

18.              The Managing Committee, subject to provisions of rule 19, shall have the powers to :-  

(a)                create posts carrying a scale of pay with maximum upto Rs.4500 per month subject to the observance of the orders issued by the Central Government from time to time; and  

(b)               sanction developmental schemes and incur expenditure on them upto a ceiling of rupees one crore, in each case.

 

CHAPTER – VI
The Board and its Establishment 

19.              Establishment of the Board.- (1) The Board may, subject to availability of funds by inclusion of specific budget provision for the purpose, sanction posts as provided for under sub-section (5) of section 6, if in its opinion such creation of posts is considered necessary for the efficient performance of its functioning : 

Provided that funds may also be made available for the purpose by savings under an appropriate head of the budget or by reappropriation  with the approval of the Central Government            

Provided further that no post carrying a pay or a scale of pay the maximum of which is above          Rs. 4500 per mensum subject to the observance of the orders issued by the Central Government from time to time shall be  created and appointments made thereto without the previous sanction of the Central Government.  

            Provided also that proposals relating to emoluments structure, namely, adoption of pay scales, allowances and revision thereof and creation of posts above the level specified  under rule 18 would need the prior approval of the Central Government.  

(2)               Subject to the other provisions of these  rules and regulations, -  

(a)                the Executive Director may make appointments to Group ‘A’ posts with the approval of the Chairman of the Board ; and  
(b)               the Executive Director may make appointments to Group ‘B’ , ‘C’ and ‘D’ posts.  

20.              Abolition of posts. – The Board may abolish any post which it is competent to create. 

21.              Filling of posts by direct recruitment .– All vacancies in the rank of officers carrying  a pay, or a scale of pay, the maximum of which is above Rs. 3500 per mensum or in any other posts classified as technical posts, to be filled by direct recruitment, shall be advertised and all vacancies in other ranks shall be notified to the local Employment Exchange  concerned and other agencies, in  accordance with rules and regulations in force in respect of vacancies under the Central Government and appointments shall be made from among the persons making application in pursuance of the advertisement or the candidates recommended by the Employment Exchange, as the case may be.

_________________________________________________________________

 1* Added by G.S.R. 94 (E), dated 23.2.1990

22.              Filling of posts by promotion.- In filling vacancies by promotion in respect of the categories of posts, referred to in sub-rule(2) of rule 19, the Executive Director shall consider the claims of all candidates eligible for promotion to such posts. 

23.              Sending persons abroad.- The Board shall not send any officer of the Board or any member of the Board to  places  outside India without the previous sanction of the Central Government.

 

CHAPTER – VII
Powers of Chairman, Vice-Chairman, 
Executive Director and Secretary

 24.              Power and duties of Chairman.- The Chairman shall preside over the meetings of the Board and shall exercise  such powers for the conduct of the business of the Board as may be vested in him by the Board.  

25.              Powers and duties of Vice-Chairman .- (1) The Vice-Chairman shall preside over the meetings of the Board in the absence of Chairman. 

(2)               The Vice-Chairman shall exercise such powers and perform such functions of the Chairman as may be delegated  to him by the chairman. 

26.              Powers and duties of the Executive Director,- (1) It shall be  the responsibility of the Executive Director to ensure that for carrying out the functions and duties under sub-rule (1) of rule 17, the Board works in close liaison with the State Governments, Union and other agencies, institutions and authorities, such as the Indian Council of Agricultural Research, the Agricultural Universities, Coconut Development Board and other institutions and organisations concerned with the Oilseeds industry and the Vegetable Oils industry and avoid duplication of efforts. It shall also be the responsibility of the Executive Director to ensure that in carrying out the functions and duties under sub-rule (1) of rule 27,  proper measures are taken to protect the interests of small farmers and producers so that  they may become participants in and beneficiaries of development and growth of oilseeds industry and the vegetable oils industry.  

(2)               The Executive Director shall exercise administrative control over all departments and officers of the Board. 

(3)               The Executive Director shall have power to call for documents and records and to inspect or cause to be inspected accounts and places of storage or  of business as required under the Act or these rules or as may be considered necessary for discharging properly any of the function of the Board.

(4)               The Executive Director shall have power to require the Board or any Committee thereof to defer taking any action in pursuance of any decision taken by the Board or  the Committee , as the case may be, pending a reference to the Central Government on such decision.  

(5)               Where the matter has to be disposed of by the Board or a Committee thereof and decision in respect of  that matter cannot wait till a meeting of the Board or the Committee, as the case may be, is held or till completion of circulation of the relevant papers among the members of the Board or the Committee, the Executive Director may take required decision himself with the approval of the Chairman if the matter requires the approval of the Board, and of the Vice-Chairman, if the matter requires the approval of any Committee or the Board.  

(6)               Where the Executive Director takes such decision with  the approval of the Chairman or the Vice-chairman, as the case may be, shall submit the same for ratification by the Board or the Committee, as the case may be, at its next meeting :  

Provided that if the Board or the Committee modifies or annuls the decision taken by the Executive Director , such modification or annulment shall be without prejudice to the validity of any action taken before such modification or cancellation. 

27.              Powers and duties of Secretary.- Subject to such powers and duties as may be delegated by the Chairman, Vice-Chairman and Executive Director, the Secretary shall. - (1) case all important papers and matters to be presented to the Board as early as practicable; 

(2)               issue directions as to the method of carrying out the decisions of the Board; 

(3)               grant receipt on behalf of the Board for all moneys received under the Act; 

(4)               maintain or cause to be maintained an account of the receipt and expenditure of the Board and also the various registers that may be prescribed for the Board under the Act or these rules; 

(5)               present an annual draft report on the working of the Board to the Board for approval and submit the report in the form approved by the Board to the Central Government not later than the dates specified from time to time in this behalf by the Central Government for being laid on the table of both Houses of Parliament; and 

(6)               report to the Executive Director in all administrative matters and in discharge or such other functions as the Executive Director may direct. 

CHAPTER – VIII
Finance Budget and Accounts of the Board

28.              Budget Estimates,- (1) The Board shall in each year prepare budget estimates  for the ensuing financial year and revised estimates for the current year and shall submit it for sanction to the Central Government on or before such date as may  be fixed by that Government. The revised budget when sanctioned shall supersede the original budget and shall be deemed to be the sanctioned budget for the year 

(2)               No expenditure shall be incurred until the budget is sanctioned by the Central Government and the expenditure has received the sanction of the competent authorities:- 

Provided that, pending  sanction of the budget by the Central Government, the Board may incur 1/6^th  of the expenditure provisions included in the Budget (except new service items). 

(3)               The budget shall be prepared in accordance with such instructions as may be issued from time to time and be in such form as the Central Government may direct. It shall include a statement of – 

(i)                  the estimated opening balance ; 

(ii)                the estimated receipts referred to in sub-section (1) of section 12 of the Act ; and .

(iii)               1*  [ The estimated expenditure classified under the following object heads or such other heads and sub-heads as the Central Government may direct, namely : -   

Object Heads of Classification for Expenditure

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Sr. No.             Object head                              Description/Definition

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   1                      2                                                             3

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		Object Class 1 (Personnel Services and Benefits)
1.	Salaries	Pay, allowances in all forms of Personnel including honoraria and leave encashment except travel expenses (other than leave travel concession).
2.	Wages	Wages of labourers and staff at present paid out of contingencies.
3.	Overtime	Amount paid to a Non-Gazetted Board employee for performing official duties beyond office hours in addition to his working hours.
4.	Pensionary charges	Payment of pension and gratuity in all forms to Board employees.
		Object Class 2 (Administrative Expenses)
5.	Domestic travel	Expenses on account of travel on duty in India including conveyance and fixed travelling allowances but excluding leave travel concessions which would be part of salaries. This will also include TA/DA to non-official members on account of travel in India.
------------------------------------------------------------------------------------------------------------ 1. Substituted by G.S.R. 261 (E), dated 7-6-1996
6.	Foreign travel expenses	Expenses on account of travel on duty outside India including deputation of Scientists abroad. This will also include the expenditure on TA/DA to non-official members going on tour abroad.
7.	Office expenses	All contingent expenses for running an office such as furniture, postage, purchase and maintenance of office machines and equipment, liveries, hot and cold wheather charges (excluding wages of staff paid from contingencies), telephones, electricity and water charges, stationery, printing of forms, purchase and maintenance of staff cars and other vehicles for office use. This will also include P.O.L. expenses on vehicles for office use.
8.	Rent, Rates, Taxes	Payment of rent for hired buildings, municipal rates and taxes, etc. It will also include lease charges for land.
9.	Publications	Expenditure on printing of office codes, manuals and other documents whether priced or unpriced but will exclude expenditure on printing of publicity material.
10.	Other Administrative expenses	Expenditure on Departmental canteen, hospitality/entertainment expenses, gifts and expenditure on conducted tours, expenditure on Conferences/Seminar/Workshops, etc. and other training programme.
		Object Class 3 (Contractual Services & Supplies)
11.	Supplies & Material	Expenditure on materials and supplies stores and equipment etc.
12.	POL	Expenditure on POL of transport vehicles used for field activities.
13.	Advertising & Publicity	Expenditure on exhibitions, fairs, printing of publicity material.
14.	Minor works	Expenditure on repair and maintenance of works, machinery and equipment.
15.	Professional Services	Charges for legal services, consultancy fees, remuneration to the examiners, invigilators etc. for conducting examinations and all other types of remunerations.
16.	Other Contractual Services	Expenditure on service or commitment charges  and notional value of gifts received.
		Object Class 4 (Grants, etc.)
17.	Grants-in-Aid	Grants-in-Aid (a)    Development Schemes (b)    Improvement of marketing facilities (c)    Research (d)    Extension activities
18	Contributions	Expenditure on membership of international bodies.
		Object Class 5 (Other Expenditure)
19	Interest	Interest on capital an discount on loans.
20	Other Charges	Payment on awards and prizes etc. Any other expenditure which cannot be classified under any of these specified object heads  will be debited to this head. Object Class 6 (Acquision of Capital Assets and other Capital Expenditure)
21	Motor  Vehicles	Purchase and maintenance of transport vehicles used for functional activities (field duties etc.) which are distinct from those used for running an office.
22	Machinery & equipment	Machinery & equipment, apparatus etc. other than those required for the running of an office and special tools and plants acquired for specific works.
23.	Major Works	Cost of acquisition of land and structures.
24	Loans & advances	All loans and advances granted to Board employees.
		Object Class 7 (Accounting Adjustments)
25	Depreciation	Depreciation on all assets items.
26	Reserves	Excess of income over expenditure.
27	Inter account transfer	Include transfer to and from reserve fund, etc., write back from capital to revenues.
28	Write-off /Losses	Write-off of irrecoverable loans, losses will include trading losses.

29.              Accounts of the Board.- (1) The Board shall maintain accounts of all receipts and expenditure relating to each year and maintain records annually of the receipts and payment account and  income and expenditure account and a Balance Sheet in Form ‘A’ , Form ‘B’ and Form ‘C’  respectively. These accounts shall be approved by the Board and submitted to Auditors. 

(2)               The annual accounts of the Board as mentioned in sub-rule (1) together with audit report thereon, as provided under  sub-section (4) of section 14 of the Act shall be submitted annually to the Central Government as soon as possible after the close of the year and in any case not  later than the dates specified in this behalf by the Central Government for being laid on the table of both Houses of Parliament. 

(3)               Without preudice to anything contained in this rule, the Board shall, after the end of each financial year, submit to the Central Government  a report in a form to be decided  by the Central Government giving a true and full account of its activities, policies and programmes during the previous financial year latest by the 30^th June. 

30.              Deposit of funds of the Board in banks and investment of such funds.-

(1)               Money required for the current expenditure of the Board with the exception of petty cash and surplus moneys shall be kept in a bank account in the state Bank of India or any of the nationalised banks and operated as per requirements and expenditure shall be incurred only after the sanction thereof by withdrawing money from this account.  

(2)               Funds in the Board’s Pension Fund or Provident Fund not required for current expenditure may be invested in Trustee Securities or Ten Year Treasury Savings Deposit Certificates or National Savings Certificates or National Deposit Certificates to the extent permissible or in fixed deposit with the State Bank of India or any of its subsidiaries or, if approved by the Central Government, with any other nationalised Bank. 

Explanation.- In this sub-rule, 

‘nationalised bank’ means a corresponding new bank constituted under section 3 of the  Banking Companies (Acquisition and Transfer of Undertakings ) Act 1970 or (5 of 1970) section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980 (40 of 1980). 

(3)               Payment by or on behalf of the Board shall be made in cash or cheque drawn against the account of the Board. 

1* [ (4) Such cheques and all orders for making deposit or investment or withdrawal of the same or for the disposal in any other manner or the funds of the Board shall be signed by the Secretary and in his absence by Finance and Accounts Officer and countersigned by the Executive Director or any other officer of the Board duly authorised by him.” ]

 

CHAPTER – IX
Miscellaneous

31.              Reports and returns.– (1) The Chairman or any other officer authorised by the Chairman shall have power to call for any information on statistics in respect of oilseeds and vegetable oils or any other product of oilseeds and vegetable oils from –   

(i)                 growers of oilseeds ;  

(ii)                dealers in  oilseeds and vegetable oils including oilseeds and vegetable oils milling industry  ;    

(iii)              manufacturers of oilseeds and vegetable oils products ; and 

(iv)              any person or firm or company or any other institution dealing in, or having any connection with, oilseeds and vegetable oils products. 

(2)        The Board shall furnish latest by 31^st December   a   programme  of   its activities including developmental programmes for the next financial year. -

------------------------------------------------------------------------------------------------------------1*  Substituted by G.S.R. 634 (E), dated 12 – 10-1998

(3)        In the event of the Financial Adviser, Department of Agriculture and Cooperation, who is a member of the Board  disagreeing on any financial matter under consideration of the Board and beyond the delegated powers of the Department of Agriculture and Cooperation under the Delegation of Financial Powers Rules, 1978, the matter shall be referred to the Central Government for a Decision.

 

FORM ‘A’
[See rule 29(1)]

NATIONAL OILSEEDS AND VEGETABLE OILS DEVELOPMENT BOARD
Receipt and Payment Accounts for the year

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RECEIPTS                                                        PAYMENT

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      1                                                                              2

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To balance with Banks (Indicate all Current/Saving Bank Account in various Banks  in detail)

(A)   Non-Plan expenditure/(B) Plan Expenditure. I. Administration.

Cash in hand Headquarters Regional Offices Imprest Balance(Details to be indicated) Grants received from Central Government House Building Advance Conveyance Advance Festival Advance T.A. Advance Medical Advance Pay Advance Loans Repaid Other Advances (Details to be specified) Suspense Payments Recoverable Interest on Loans Sundry Payments Recoverable Sale of ____________ Income from Farms/Demonstration Centres (Details to be  specified) Miscellaneous receipts (Nature of receipts to be specified viz. House Rent Recovery, Interest on advances, etc.)

1.      Pay of Officers. 2.      Pay of Establishment 3.      Allowances/Honorarium 4.      Contingency/Office Expenses 5.      Rent, rates & taxes. 6.      Other Charges 7.      Travel Expenses 8.      Loans II. Development III. Improvement of marketing facilities. IV. Extension Activities. V. Statistics. VI. Research. VII. Works VIII. Provident Fund/Pension/Leave salary contribution Total Plan/Non-Plan Expenditure Expenses on Farms/Demonstration Centre. Payment of Taxes, etc. Suspense Receipts Refunded (By Suspense payments) Cooperative Sundry Recoveries.

Sundry receipt To Suspense Receipts Cooperative Sundry Recoveries Cumulative Time Deposit Recoveries. Life Insurance Corporation Recoveries. Provident Fund Recoveries   Income Tax Recoveries.	Cumulative Time Deposit Recoveries Life Insurance Corporation Recoveries. Income Tax Recoveries Provident Fund Recoveries. Miscellaneous Expenses. By Closing Balance with Bank (Bank-wise, Account-wise details to be specified). Cash in hand Headquarters. Regional Offices. Imprest Balance (details to be indicated) Advances (details to be specified item-wise House Building Advance, festival Advance. etc.).
Total	Total
iii. GENERAL PROVIDENT FUND
Receipts	Payment
To Opening Balance (Details of such investment/ Fixed Deposit Bank-wise/Government Scheme/Bonds to be specified security-wise/bond-wise)   Subscription from members Recovery of Advances Interest on investment Interest recoverable Suspense receipts refundable.	General Provident Fund Advance Part Final withdrawal Final Settlement Interest granted to Members.   Establishment charges Miscellaneous Expenses Suspense (Imprest) Payment Recoverable Closing Balance (details to be specified as in the case of Opening Balance)
Total	Total
	Analysis of closing Balance Subscription Account suspense receipts refundable Excess of interest receipts over payments Less: Suspense Payments recoverable Interest Accrued and credited but not received.
Finance Officer                           Secretary                                                     Executive Director