3501 GI/2014 (1) jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II—[k.M 3—mi&[k.M (ii)
PART II—Section 3—Sub-section (ii) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 1741] ubZ fnYyh] c`gLifrokj] flrEcj 4] 2014@Hkkæ 13] 1936 No. 1741] NEW DELHI, THURSDAY, SEPTEMBER 4, 2014/BHADRA 13, 1936 कारपोरेट काय म ंालयकारपोरेट काय म ंालयकारपोरेट काय म ंालयकारपोरेट काय म ंालय आदशेआदशेआदशेआदशे नई �द�ली, 4 िसतंबर, 2014 काकाकाका....आआआआ. . . . 2226 2226 2226 2226 ((((अअअअ).).).).————कंपनी अिधिनयम, 2013 (2013 का 18) (िजसे इसम� इसके i'pkr~~ उ� अिधिनयम कहा गया ह)ै को 29 अग�त, 2013 को रा�पित क� अनुमित �ा !ई और अिधिनयम क� धारा 143, जो संपरी$क% क� शि�यां और कत'(% तथा संपरी$ा के मानक% का उपबंध करती ह*, 1 अ�ैल, 2014 से �वृ. ह;ै और उ� अिधिनयम क� धारा 139 क� उप-धारा (5) और उप-धारा (7) esa Hkkjr ds fu;a=kd महालेखापरी$क को �कसी सरकारी कंपनी या के01ीय सरकार या �कसी रा2य सरकार या सरकार% या भागत:
के01ीय सरकार और भागत: एक या अिधक रा2य सरकार% के �5य$ या अ�5य$ �वािम5व या िनयं6ण वाली �कसी अ0य कंपनी म� संपरी$क के 8प म� िनयुि� �कए जाने के िलए स:यक 8प से अ;हत �कसी संपरी$क को िनयु� करने क� शि� का उपबंध �कया गया ह ै। vkSj mDr vf/fu;e dh /kjk 143 dh mi&/kjk (5)] ftlesa Hkkjr ds fu;a=kd&egkys[kkijh{kd dh vuqiwjd ys[kkijh{kk djokus dk vf/dkj nsus dh O;oLFkk gS] mu daifu;ksa dk fofu£n"V :i ls lekfo"V ugha djrh gS tks fofu£n"V :i ls dsUnzh; ljdkj ;k fdlh jkT; ljdkj ;k ljdkjksa ;k Hkkxr% dsUnzh; ljdkj vkSj Hkkxr% ,d ;k vf/d jkT; ljdkjksa ds vizR;{k LokfeRo ;k fu;a=k.k esa gS A vkSj mDr vf/fu;e dh /kjk 139 dh mi&/kjk (5) vkSj mi&/kjk (7) esa mfYyf[kr daifu;ksa ds fy, /kjk 143 dh mi&/kjk (5) ds mica/ksa ds dk;kZUo;u esa dfBukb;ka mRiUu gqbZ gSa_ 2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] vr%] dsUnzh; ljdkj daiuh vf/fu;e] 2013 dh /kjk 470 dh mi&/kjk (1) }kjk iznÙk 'kfDr;ksa dk iz;ksx djrs gq, mDr dfBukb;ksa dks nwj djus ds fy, fuEufyf[kr vkns'k djrh gS] vFkkZr~%— 1- Laf{kIr uke vkSj izkjaHk—
(1) bl vkns'k dk uke daiuh (dfBukb;ksa dks nwj djuk) lkroka vkns'k] 2014 gS A
(2) ;g vkns'k jkti=k esa izdk'ku dh rkjh[k ls izoÙ`k gksxk A 2- daiuh vf/fu;e] 2013 dh /kjk 143 dh mi&/kjk (5) esa ^^ljdkjh daiuh ds ekeys esa** 'kCnksa ls 'kq: gksus okys vkSj 'kCnksa ^^rFkk laijh{kk ds fy, visf{kr** ij [kRe gksus okys Hkkx ds LFkku ij fuEufyf[kr j[kk tk,xk] vFkkZr~%— ^^dsUnzh; ljdkj }kjk ;k fdlh jkT; ljdkj vFkok ljdkjksa }kjk ;k dsUnzh; ljdkj }kjk Hkkxr% vkSj ,d ;k vf/d jkT; ljdkjksa }kjk Hkkxr% izR;{k ;k vizR;{k :i ls /kfjr ;k fu;af=kr fdlh ljdkjh daiuh ;k fdlh vU; daiuh ds ekeys esa Hkkjr dk fu;a=kd&egkys[kkijh{kd /kjk 139 dh mi&/kjk (5) vFkok mi&/kjk (7) ds v/hu laijh{kd dh fu;qfDr djsxk vkSj ,sls laijh{kd dks ml jhfr ds izfr funs'k nsxk ftlesa daiuh dh ys[kkvksa dks laijhf{kr fd;k tkuk ------visf{kr gS A** ¹iQk- la- 1@33@2013&lh,y&Vº vejnhi ¯lg HkkfV;k] la;qDr lfpo MINISTRY OF CORPORATE AFFAIRS ORDER New Delhi, the 4th September, 2014 S.O. 2226(E).—Whereas the Companies Act, 2013 (18 of 2013) (hereinafter referred to as the said Act) received the assent of the President on the 29th August, 2013 and section 143 of the Act, which provides for the powers and duties of the auditors and auditing standards, came into force with effect from 1st April, 2014;
And whereas sub-sections (5) and (7) of section 139 of the said Act provide for power of the Comptroller and Auditor-General of India to appoint an auditor duly qualified to be appointed as an auditor in a Government company or any other company owned or controlled, directly or indirectly, by the Central Government, or by any State Government or Governments, or partly by the Central Government and partly by one or more State Governments;
And whereas sub-section (5) of Section 143 of the said Act which provides for power of the Comptroller and Auditor-General of India to conduct supplementary audit does not specifically cover companies ‘owned or controlled, directly or indirectly, by the Central Government, or by any State Government or Governments, or partly by the Central Government and partly by one or more State Governments’;
And whereas difficulties have arisen in implementation of the provisions of sub-section (5) of section 143 for companies referred to in sub-sections (5) and (7) of section 139 of the said Act;
Now, therefore, in exercise of the powers conferred by sub-section (1) of section 470 of the Companies Act, 2013, the Central Government hereby makes the following Order to remove the aforesaid difficulties, namely :—
1. Short title and commencement.—
(1) This order may be called the Companies (Removal of Difficulties) Seventh Order, 2014.
(2) It shall come into force on the date of its publication in the Official Gazette.
¹Hkkx IIµ[k.M 3 (ii)º Hkkjr dk jkti=k % vlk/kj.k 3
2. In section 143 of the Companies Act, 2013 in sub-section (5), for the portion beginning with the words “In the case of a Government company” and ending with the words “required to be audited and”, the following shall be substituted, namely :— “In the case of a Government company or any other company owned or controlled, directly or indirectly, by the Central Government, or by any State Government or Governments, or partly by the Central Government and partly by one or more State Governments, the Comptroller and Auditor- General of India shall appoint the auditor under sub-section (5) or sub-section (7) of Section 139 and direct such auditor the manner in which the accounts of the company are required to be audited and”.
[F. No. 1/33/2013-CL.-V] AMARDEEP SINGH BHATIA, Jt. Secy.
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