: (TO BE PUBLISHED IN PART iV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 No. F.3(57)/Fin (Rev-12019-20/DS-VU 608 / Dated: 6 fp ng / Wi Notification No, 60/2018- State Tax No. F.3(57)/Fin(Rev-1)/2019-20/ - In exercise of the puwers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Delhi Goods and Services Tax (Thirteenth Amendment) Rules, 2018,
(2) They shall come into force w.e.f. 30" day of October, 2018.
2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 83, the following rule shall be inserted, namely:- “83A. Examination of Goods and Services Tax Practitioners.- (1) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule, shall pass an examination as per sub-rule (3) of the said rule.
(2) The National Academy of Customs, Indirect Taxes and Narcotics (hereinafter referred to as “NACIN”) shall conduct the examination.
(3) Frequency of examination.- The examination shall be conducted twice in a year as per the schedule of the examination published by NACIN every year on the official websites of the Board, NACIN, common portal, GST Council Secretariat and in the leading English and regional newspapers.
(4) Registration for the examination and payment of fee,- (JA person who is required to pass the examination shall register online on a website specified by NACIN.
(ii) A person who registers for the examination shall pay examination fee as specified by NACIN, and the amount for the same and the manner of its payment shall be specified by NACIN on the official websites of the Board, NACIN and common portal.
(5) Examination centers.- The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time of registration.
(6) Period for passing the examination and number of attempts allowed.-
(i) A person enrolied as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolment:
Provided that if a person is enrolled as a goods and services tax practitioner before 1* of July 2018, he shall get one more year to pass the examination:
Provided further that for a goods and services tax practitioner to whom the provisions of clause (b) of sub-rule (1) of rule 83 apply, the period to pass the examination will be as specified in the second proviso of sub-rule (3) of said rule.
(ii)A person required to pass the examination may avail of any number of attempts but these attempts shall be within the period as specified in clause (i).
(iii) A person shall register and pay the requisite fee every time he intends to appear at the examination.
(iv) In case the goods and services tax practitioner having applied for appearing in the examination is prevented from availing. one or more attempts due to unforeseen circumstances such as critical illness, accident or natural calamity, he may make a request in writing to the jurisdictional Commissioner for granting him one additional attempt to pass the examination, within thirty days of conduct of the said examination.
NACIN may consider such requests on merits based on recommendations of the jurisdictional Commissioner.
(7) Nature of examination.-The examination shall be a Computer Based Test. It shall have one question paper consisting of Multiple Choice Questions. The pattern and syllabus are specified in Annexure-A.
(8) Qualifying marks.- A person shal! be required to secure fifty per cent of the total marks.
(9) Guidelines for the candidates.- (i) NACIN shall issue examination guidelines covering issues such as procedure of registration, payment of fee, nature of identity documents, provision of admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal.
(ii)Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under: - {a) obtaining support for his candidature by any means;
(>) impersonating;
(c) submitting fabricated documents;
{d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination;
(e) found in possession of any paper, book, note or any other material, the use of which is not permitted in the examination center;
(f) communicating with others or exchanging calculators, chits, papers etc. (on which something is written);
(g) misbehaving in the examination center in any manner;
(h) tampering with the hardware and/or software deployed; and
(i) attempting to commit or, as the case may be, to abet in the commission of all or any of the acts specified in the foregoing clauses.
(10) Disqualification of person using unfair means or practice.- If any person is or has been found to be indulging in use of unfair means or practices, NACIN may, after considering his representation, if any, declare him disqualified for the examination.
(11) Declaration of result.- NACIN shall declare the results within one month of the conduct of examination on the official websites of the Board, NACIN, GST Council — Secretariat, common portal and State Tax Department of the respective States or Union territories, if any. The results shall also be communicated to the applicants by e-mail and/or by post.
(12) Handling representations.- A person not satisfied with his result may represent in writing, clearly specifying the reasons therein to NACIN or the jurisdictional Commissioner as per the procedure established by NACIN on the official websites of the Board, NACIN and common portal.
(13) Power to relax.- Where the Board or State Tax Commissioner is of the opinion that it is necessary or expedient to do so, it may, on the recommendations of the Council, relax any of the provisions of this rule with respect to any class or category of persons.
Explanation :- For the purposes of this sub-rule, the expressions —
(a) “jurisdictional Commissioner” means the Commissioner having jurisdiction over the place declared as address in the application for enrolment as the GST Practitioner in FORM GST PCT-1. It shall refer to the Commissioner of Central Tax if the enrolling authority in FORM GST PCT-1 has been selected as Centre, or the Commissioner of State Tax if the enrolling authority in FORM GST PCT- 1 has been selected as State;
(}) NACIN means as notified by notification No. 03/2018-State Tax, dated
05.06.2018.
Annexure-A [See sub-rule 7] Pattern and Syllabus of the Examination PAPER: GST Law & Procedures:
Time allowed: | 2 hours and 30 minutes Number of Multiple Choice Questions: 100 Language of Questions: English and Hindi Maximum marks: 200 Qualifying marks: 160 No negative marking Syllabus:
1 The Central Goods and Services Tax Act, 2017 2 The Integrated Goods and Services Tax Act, 2017 3 All The State Goods and Services Tax Acts, 2017 The Union territory Goods and Services Tax Act, 2017 The Goods and Services Tax (Compensation to States) Act, 2017 The Central Goods and Services Tax Rules, 2017 The Integrated Goods and Services Tax Rules, 2017 All The State Goods and Services Tax Rules, 2017 Notifications, Circulars and orders issued from time to time under the said Acts and Rules.”.
. In the said rules, after rule 142, the following rule shall be inserted, namely:- . “142A. Procedure for recovery of dues under existing laws. - (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing Jaw before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the - demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01.
(2) Where the demand of an order uploaded under sub-rule (1) is rectified or modified or quashed in any proceedings, including in appeal, review or revision, or the recovery is made under the existing laws, a summary thereof shall be uploaded on the common portal in FORM GST DRC-08A and Part II of Electronic Liability Register in FORM GST PMT-01 shall be updated accordingly.”.
4. In the said rules, in FORM GST REG-16.,-
(a) against serial number 7, for the heading, the following heading shall be substituted, namely:- “In case of transfer, merger of business and change in constitution leading to change in PAN, particulars of registration of entity in which merged, amalgamated, transferred, etc.”
(b) in the instruction, after the Table, for the paragraphs beginning with the words “In case of death of sole proprietor” and ending with the words “surrender of registration falls”, the following paragraphs shall be substituted, namely:- “In case of death of sole proprietor, application shall be made by the legal heir / successor before the concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register with the tax authority before submission of the application for cancellation, This application shall be made only after the new entity is registered.
Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls or furnish an undertaking to the effect that no taxable supplies have been made during the intervening period (i.e. from the date of registration to the date of application for cancellation of registration).”.
5. In the said rules, in FORM GSTR-4, in the Instructions, for SI. No. 10, the following shall be substituted, namely:- “10. Information against the Serial 4A of Table 4 shall not be furnished.”.
6. In the said rules, for FORM GST PMT-01 relating to “Part II: Other than return related liabilities”, the following form shall be substituted, namely:- “Form GST PMT -01 [See rule 85(1)}} Electronic Liability Register of Registered Person (Part-II: Other than return related liabilities) (To be maintained at the Common Portal) Reference No.- Date- GSTIN/Temporary Id — Name (Legal) — Trade name, if any - Stay status ~ Stayed/Un-stayed * Period - From --To --- (dd/mm/yyyy) Act - Central Tax/State Tax/UT Tax/Integrated Tax/CESS /All (Amount in Rs.)
Sr/ Date | Refere | Tax Ledger | Descri | Type of} Amount debited/credited » | (dd/m | nce Period, if | used ption | Transa | (Central Tax/State Tax/UT N | m/yyy | No. applicabl | for ction * | Tax/Integrated
0. | y) e dischar Tax/CESS/amount under ging existing law/Total) Fro | To | jiabitit T | Inter | Pena} Fe | Ot | Tot m y axjest |Ity |e | her| al Balance (Payable) (Central Tax/State Tax/UT Tax/Integrated Tax/ CESS/ amount under existing law/Total) Tax | Interest {| Penalty | Fee | Others | Total | Status (Stayed / Un-stayed) 15 16 17 18 19 20 21 *(Debit (DR) (Payable)] / [Credit (CR) (Paid)] / Reduction (RD)/ Refund adjusted (RF)] | | | | Note — t. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction shall be recorded accordingly.
2, All payments made out of cash or credit ledger against the liabilities would be recorded accordingly.
3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here.
4. Negative balance can occur for a single Demand ID also if appeal is allowed/ partly allowed. Overall closing balance may still be positive.
5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer.
| . 6. The closing balance in this part shall not have any effect on filing of return.
| 7. Reduction in amount of penalty would be automatic if payment is made within the | time specified in the Act or the rules.
8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash.
Debit and credit entry will be created simultaneously.”.
7. In the said rules, in FORM GST APL-04, after serial number 9, and the Table relating thereto, the following shall be inserted, namely:- “10. Details of IGST Demand Place of Supply Demand Tax Interest | Penalty Other Total (Name of
8. In the said rules, after FORM GST DRC-07, the following form shall be inserted, 2 Amount Determined Amount namely:- “FORM GST DRC-07A [See rule 142A(1)] Summary of the order creating demand under existing laws Reference No. Date - Part A — Basic details Sr.
No Description Particulars
(1) (2) (3)
1. IGSTIN Legal name <<Auto>> (Trade name, if any <<Auto>> F Y I Government Authority who passed the order creating the demand _) State /UT (D Centre “ Old Registration No.
as Jurisdiction under earlier law Act under which demand has been created Period for which demand has been created From — mm, yy To mm, yy Order No. (original)
10. Order date (original)
11. atest order no.
12. [Latest order date
13. Date of service of the order (optional)
14. Name of the officer who has passed the order (Optional) . Designation of the officer who has assed the order
16. Whether demand is stayed 0 No
17. Date of stay order 18 Period of stay From — to - Part B — Demand details
19. Details of demand created (Amount in Rs. in all Tables) Act Tax Interest Penalty Fee Others Total 1 3 4 5 6 7 Central Acts State/ UT Acts CST Act
20. Amount of demand paid under existing laws Act Tax Interest Penalty Fee Others Total 1 3 4 5 6 7 Centra!
Acts State / UT Acts CST Act
21.
(19-20) Balance amount of demand proposed to be recovered under GST laws << Auto-populated >> Act Tax Interest Penalty Fee Others Total 1 3 4 5 6 Central Acts State / UT Acts CST Act To (GSTIN/ID) sreeseerecenmerenenenannns Name Signature Name Designation Jurisdiction (Address) Copy to - Note —
1. In case of demands relating to short payment of tax declared in return, acknowledgement / reference number of the return may be mentioned.
2. Only recoverable demands shall be posted for recovery under GST laws. Once, a demand has been created through FORM GST DRC-07A, and the status of the demand changes subsequently, the status may be amended through FORM GST DRC-08A.
3. Demand paid up to the date of uploading the summary of the order should only be mentioned in Table 20. Different heads of the liabilities under existing laws should be synchronized with the heads defined under Central or State tax.
4, Latest order number means the last order passed by the relevant authority for the particular demand.
5. Copy of the order vide which demand has been created can be attached. Documents in support of tax payment can also be uploaded, if available.”.
9. In the said rules, after FORM GST DRC-08, the following form shall be inserted, namely:- “FORM GST DRC-08A [See rule 142A(2)} Amendment/Modification of summary of the order creating demand under existing laws Reference no. Date - Part A — Basic details Sr. Description Particulars No. _
(1) (2) (3)
1. _|GSTIN
2. {Legal name <<Auto>> 3, Trade name, if any <<Auto>>
4. [Reference no. vide which demand uploaded in FORM GST DRC-07A
5S. (Date of FORM GST DRC-07A vide which demand uploaded Government Authority who passed the _) order creating the demand State /UT ) Centre K<Auto>> (7. \Old Registration No. << Auto, editable>>
8. [Jurisdiction under earlier law <<Auto, editable>> 9, |Act under which demand has been <<Auto, editable>> created
10. {Tax period for which demand has been <<Auto, editable>> created
11. (Order No. (original) <<Auto, editable>> 12, Order date (original) <<Auto, editable>>
13. [Latest order no. <<Auto, editable>>
14. Latest order date <<Auto, editable>>
15. [Date of service of the order <<Auto, editable>>
16. Name of the officer who has passed the <<Auto, editable>> order (optional)
17. [Designation of the officer who has <<Auto, editable>> assed the order
18. |Whether demand is stayed eS Yes OC No
19. [Date of stay order
20. [Period of Stay
1. [Reason for updation <<Text box>> ; Part B — Demand details
22. Details of demand posted originally through Table 21 of FORM GST DRC-07A (Amount in Rs. in all tables) <<dAuto>> Act Tax Interest | Penalty | Fee | Others Total 1 2 3 4 5 6 7 Central Acts State / UT Acts CST Act
23. Updation of demand Act Type of updation Tax | Interest | Penalty | Fee | Others} Total 1 2 3 4" 6 7 g i. Quashing of demand (Complete closure of demand)
2. Amount of reduction, if any
3. Total reduction (1+2)
24. Balance amount of demand required to be recovered under the (22-23) Act << Auto-populated >> Act Tax Interest | Penalty | Fee | Others Total 1 2 3 4 5 6 7 Central .
Acts State / UT Acts CST Act Signature Name Designation Jurisdiction To -_{GSTIN/ID) seer er eee cen new e tenon eenne Name (Address) Copy to - Note -
1. Reduction includes payment made under existing laws. If the demand of tax is to be increased then a fresh demand may be created under FORM GST DRC-07A.
2. Copy of the order vide which demand has been modified /rectified / revised/ updated can be uploaded. Payment document can also be attached.
3. Amount recovered under the Act including adjustment made of refund claim will be automatically updated in the liability register. This form shall not be filed for such recoveries.” By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, ey, Dy. Secretary VI (Finance) No.F3(57)/Fin(Rev-1)/2019-20/DS-VU 62f/ Dated: 1é/ t4/ 73 Copy forwarded for information to:- l. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi
2. The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, IP. Estate, New Delhi
3. The Secretary (GAD), Government of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-[V (Extraordinary) in today’s date.
4, The Additional Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi
5. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, !.P.
Estate, New Delhi
6. The P.A. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.
7. The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi.
8. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi
9. OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, 1.P. Estate, New Delhi.
10., Guard File, ws Website. Qe (A.K. Singh) Dy. Secretary-VI (Finance) Note:- The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification, dated 22"! June, 2017, published vide no. F.3(10)/Fin.(Rev-1/2017-18/DS- V/342 dated 22™ June, 2017 and last amended vide notification No.54/2018-State Tax, dated the 12" December, 2019, published in the Gazette of Delhi, Extraordinary, Part [V, vide no.
F.3(32)/Fin.(Rev-1)/2019-20/DS-VI/611 dated the 12" December, 2019.
(ect wea se GS AMA A Were) wee wore aa fect Ua fea @rerea—1) fart feeatt uftrarera, ang. Hh. gete, ag feesi—110 002.
BMT. 3(67) / ferrerered—1) / 2019-20 / Se. VI/ oP / feate: ef, tf 7S SRT USAT 60/2018 — WI HY WOH O367Faca(MWsO-1)/2019-20/- wserx waned aa edt & sos, fecct Art Va Harner afeierray, 2017 (2017 ar 3)hr er 164 cant vera wizaat a watt axa gy, eet aret ate Bar ax fraa, 2017 ar sik dele wer a far Pevfataa erat aad &, Hute:- b (1) Set ferret or aietea are feeet Are HX Bar Hr (Axwal Aeiteret) rapa, 2018 el
(2) & arta $0 HFTAT,2018 S ware sr |
2. feret Are se Bar awe fra, 2017 H (Pra saat sae cea saa Maat wer wer 8), frat 83 4 cea freaieea Paar sicenita fra aren, sete:
“83 %, are st Maret eaeanfrat Hh eihen-(1) sete cafea, Brera dash faa 83 & suf (1) & ws (G) AE ait at sea faa & sufaa (2) & aria are ik Far at carat & oq A araifer Prat ver &, sea far H sofa (3) aE atten secet Bea |
(2) wegra war ees, HeTeT a HR araiferT sreeai(feet se afieeen HF sae Teale “Hees Her sear 8) Wea HT Maret Heel | (ayer St akane- Wer, wS,zteTeat, wae vie, are ae Bar ax oftse aia a urea eae OX ae wepT ahs stk eae ware wat A arereat cane Wants ae & sepER ae A at a eenfeas Hr area (4yetten & fore tiregeecor sit rr ar dart 4i) Hs cafta, Brad ote sedet ac Hoe &, Hea qanr fafiese aaase a snerersa UST HUT |
(ii) IY eafrer ot ater a fae wereex erat 8, semedit carr ger Peer chen Get a Farr ato st sah Te aut sae dere Fy AA ats, seme ae aad dea Hr armen THATGS WT arereat gare faferese Ht resi (Satter seg- olen Agel ana a sfhisa text oe areata Ft ones | araiat a Cae Herr Sera ART TMT weet See HT aH S waa a famed fea Sea
(6) ver sechot arch @y araftr atte atepmrer ware siwar-(i) raat a3 & gaRraar (2) & Paar are aR Baret erearht a eq A araifeser Pret cater A avait & at ag & stax cher sedet exer adie arn :
We ae Peet cata wr 1apeg, 2018 & Gs ara ae Barat caaarht & sa 4 aad frat otal F al SA Tea Sechol Het A fore wa ae site far ores :
Wg we at fe Peat are ait Aarer eaaereh = & fae, Pras Pra 83 & sofa (1) * Bs (GB) H sae ay ata F Teen secdor aeat A Halt seq Prana safes (3) & Fat KeyH A oer faferfese attr i) her sechoh awed A ante ay ara cafe React are aft sare ae wea Rig aE Tare Gsi) A aafateese says # stax eht |
(iii) Then 4 afhatera eet a aera Tad ae cata at vets a waeer axa ae sea fra a Aes aa Bre |
(iv) af& are atk Barat eater sweater weeaitat ot fer ashe wa, qdear ar Wrepicen arse a NOT wa or ate waret a arr sort & frente et omar &, at ag ‘3a seat Thar GH satorer B Gee fer H stax ote sede wat & few wa ah gaat art A spate vert ert & fee aftea sept at fefea A ae ae waar | sererh, aiftrertar srpert er Peet ae yore a arene ae Ca aeptat ox fare ar aa | (7yaten fr reper ater HEcyeT anenter aeterer eet | gat agianet wat A Pree aT UH Wet TT BT | Mica HN Mga HHH A Pafaiese Per ae e |
(8)arter ater. fare cater A per sitar Tore weet west ae Hee ar
(9) areaftrat a few anifeger- (i) arma chen anifagéer ant att frat taeefecr a ofa, Get aT ders, Wea arco Ht wpa, weer ox ar sode, when seq a Raré at Fr Aa, ate hen Wt airs aeaait wt caer ar were, SETAE I wfzran ait gars rent St Oe Set ae alae eet
(i) tar cata, at rafta weet a wens & water art A ferca & at oar aa B, af gu-feraa (10) & saaet & separ fave area | fey cafe ear fer ae areqiec entra ar werait &. waar ar e8ciet feet were b:- (mH) ferdh st Bere ZAR 3reit srFat sar H fore wearer wed Bea;
(SH) Wier LAT;
GT) oie eater Wed AAT;
a) wher & aaer a ar ater & aon & uae A ee Hef weet a west a BERT seat:
@) feet ars, gece, ate or Peet ater aaah a west A ora ore Foraeh Thar Hem A Te Het FY Hep a FT, @) at & ae dae wer a aegaed, cal, srreit aie Gra oe He Arar ah 3 HT Hele Wale ALT, (B) When sex A fered st ware ar qedagn wre;
() IRPafsa esdax sik aieeday & arr asas ae; HI H Yah wet A ities waht Soot wm srt F as Hea, weaitals, wet Hvar UW ASOT Bk |
(10) agit weet ar went ar waht art art cater ar fifa wien. aie ag caita Haat AeA aT wensit & water A fora F Ur oe war b, smeet sae aeUTaeeT ay frat aw F cea, aie ws &, ater & uv se Aika aea ar wait |
(11) Sfeorer dr alwor - saree cten & dart & we ae & star ats, sect, Marea wea, arr st Bar ex ater afta sik dafua usa a ae nea seer & ay fas, aie ag Sr write aaarget oe oom Fr aren ash
(12) searaet oe mteng- dar cata st aoe often & dase agi 8, ae o tener Tet ae Hed aT aS, sree, aener dita Fr miter awenset oe Hare ART Sater aise a Hereny feat sr A areot sr eave wo a Afeisee ad ge weuraiea BX weT |
(13) feritror acer ar efter - ret ats or Se ae sara Frag wee Pe ten eee araeaH aT ward %, aetag sah fore st are f sed FaaE at a afrae F onftet ose Prat & fart soar ar eat ast a vast catarat H ara, Are ae Ba aTSMN :- Se sy-faa H alata H Ae, se (&) “sHtenftar Tat ater ar A tar area HB & at stead dete wer AF shreet cagarit a wo 4 arate & fae aden A va & et A ofa Pew ae ena WR aera Va Sob Myre Sealy a sara wt ale araigat aa are afta a Gee wea A tee & eo A dae Pra ae 8, a Tes ae arp wT ae dre wed Hf amie ad aa oitantti a der & ea A aaa Pear aa F |
(a) Hanae & ikea Away 03/2018- Wea Fz, ARNT 05.06.2018 TART TAT Hikrafad weet HH E | TTT [su-fraa 7 afar) atten ar teat sit Tea wer Tm: ofwadl aftr sit wir Waa: 2 de 3 30 fae warts eer went hr ae: 100 Seat Ar ser: 3iaeit att Tear aftenaa 3m: 200 Hew 3H: 100 ws THN Ha aT | OSU:
hegre Are 3 Sar at Hida, 2017 weap Are HY Sar He aiBieraA, 2017 Wer Area Hi Bar we arftrierasa, 2017 Be weasels sit Var ar afta, 2017 Are 3it Bar aN Area wr aieend) HiPieraH, 2017 Heer Ara HK Bar Hr faa, 2017 warpa Area I Har we feraa, 2017 walt Wer Area HH Bar awe ferry, 2017 O i c o l —~ a] G A ) t n ] G e ) N y oe Saat aitierat aie fraat & areller war are ox amet aftr, aftes atte sneer Ua
3. 3c faa A, frat 142 & cea farafafaa faa sxacenita Pear aren, wutc- "142ey, faeerener faftrat a afer eter a ayeh Hr wirer-(1) Patt ears ital athet GY Seer ST A a HT St Ai, carat, enfta, Hrar ar ats sey ater afar Hr ot faa fer & gt ar ceenq Pema A & aha antes A as arlatat & CRoneeaer ayaa a sit F ae aH Pe se fae w are et age as at, BiOferaar a stir ayer br oresth ste afeferaay a afer age a fae stage at a “gee afheadt treat - 7a A, arener cea ox avats rar ar waar ae onder AY aia at saaciiete alftea career & set 2 A aifea fear area |
(2) set sa-feraat (1) a arefter ares Paw are Pere areer ahr ata wer arte, qeferateeer a gate ata fett arraigat A oRetita, saat ar aeraisa fear arar F at saat UR, wer sivadl famed-se A war dea W Hees Pea aren sr geerarern anfted Uareet & ar 2 wt aaa Hegel Pra awa | 4, sea Taga A wee sivads sivgsi-16 F,- (&) wa Seas 7 & aaa, Utes Ea Wy Reafaiea efter Tar sre, Heie- "arian & stator, faart sik nea A Rada Hae 4 frase ano sa says eforegrarer a ta fateiteat A aftacer gar &, fora Pera, wate, xaror anit fra wat 1";
(@) Hager A onch H wea Sacaertt Hr Ary AT ae AY erect B yw eer are atk "MEMO ate Ar Waal anra airdy e eect A Barca eet aa ras o raat W “THA THUR St Ary Hr aw A srdeet Hit BL wiearat a aaer sa fais ses FAT eat aT | ae sas, Brat aden Fast aT wate at aT Wee Stas, at ae wiient & wa sae te at & fw ade at A Uoregepet Ra se UE set Hae aS sens st ore Bea aH Tea a Pra STITT | Te art & fou saded att S YS sa aN Haley & few Hoe aot aeaE HT feat wea wt fora woreda ar aeedor ar Ar vend arta aredt & at sa wana ar THA Wedd at fe aeaadh safe a ahr (aren, voreteecor Ff ana & carter Te tet & fore adaer Ht aN an) He Hr alee vars aet ra ware $. 3a feraa Arend sthradan-4 H, aeqeeit A, wer BO 107k Ae wT seer Vet W, PAFATSA HAV Tar ATT, Hehe .
“10. ARO 4 a 4a oh rae Seay ae fear aT 1"
6. Sed fae Fst 2: aaeat a daiOa awh sew S Rew S dita wea sew dera-01 F Ba 1 Mea wer Tar aM, aaet- “ged sheadt drvra-01 (faa 85(1) fa) Treg sale wT getegiieey aiken vereeTt (are 2: feacoh & aaitra afacal B fire) (aaa Vee WT TET aI) Fast FO antre siradransvevsreur ssstera (fatter) Sia witata- eatravareaita HOA MT BAST BVAT Ws CTPA KUVSTTHAATT (sq A THA) anra | dest | at Hater, | ater | fear i deae | nite fr ae wea (heft ewss ao jae am|sare | olen el ae dents avediga ayvstevatger ay a o& Wa | Beet a ded Wve) fee word WL Ae | ar eT | caret | ita | Pre | wer | Rar 2]/,3},4]5] 6 | 7 | 8 | 8 | 10] 1 | 12] «13 J 14 Herre (ez) BMT SU Usd R/ AT USTAT at /TApe A/T HST wep a ae TAT . aa 2 ae of eat emit | Bre | ater | wer | eee (eerftevareciiara) 15 16 17 18 19 20 21 “(faemeer Sar) Ray era (Mary) (HeeNyet Grsyeartiss weer (eH) fecqur-..
1 faaror & Haida aided F Heat, waa ash ated a ga wa 4 aiRiofea fear seat | WeaaER HT IT a aaa afafefea Fear sre | afaedt a fae ame ower are A fee ae ash ders aaa ainiefaa faa sre | arte ar fercra, oftefters, qertar, qafdeteet anfe a aor daa wet A wal or aie at aaa viata rar ares | Ura Alt asst & fav st aanene aioe ar uaa # aie aria MPM UAT: HAT KM a Bi Berea aifor Hfets aa st AarTeH a ane | faferse ait sigs & fee od fray & ofaers ar arar Pear on awa & aie ater Hepat HY one %, aay ax at, wafer after gare Pet afaea * sitar & few ware & Heh wed gv aac sift afete aa at WERAG Bt Aaa | SF ster A sifeer aera ar, rah ar wea at ax ws ware et az
7. sittieraat a feraat A fafrigse waa & sitar ders at We ene Ht waa 4 aat Fae: erst | Wey UW THe Ut & AIA 4, SRT saat Yan & fae a eafeon ar a foe am feet ster Harr wh, Hers aa wae weet F afta fear sre | Farmer 3 vere Sr vate at veer afta Pra srs |
7. sea faa Aywer stew wites-04,7 main deste 9 HT sea Wale ah & gad freafafea siaseentta Pear ares, ater:
“10. 30g oh wa & ait & eat Were BT Re (MSIE | ATT we jert [att iar la Tea Bt a aA) 1 2 3 4 5 6 | feaniea THA feretiter s. saa Praa a wee oheadd France 07-8 aeets Reasiaa Wes siceata Pra aren , sUTL- “gag shvadt sand 07% [ferret 14201) ced] feregerarrer Paitray & arefter ander wr are faéer . anrasirari - qferardt feaxer a ater fafettzar Q) (2) Q)
1. trrrerarrsvar ,
2. fatter <<fddi>>
3. para ara, aie wg at . <<Pqa>>
4. emeachre uritrenqor, fortet All Stet H C} THIST WAT fee seer oriva farar & D ae
5. Aare Tioregerre.
6. bg FSR a atlter afenftar
7. Gaftyfttera, Prey atiier ater afer AY re & |
8. fre arate, foreet aier yforer Fr ag F Are, ae @ are, oe aa
9. bareer &. (Fer)
10. reer artre (Fer) LL. preereret arreer a.
12. Frdteretat airerer airtrer
13. Breer a Sar #r artes Ge)
14. rftreergt ant ater, fora onder onfter fer & aR)
1S. Breer ore wet are ritrertt a aoe 16 ant Aaa aT Far Ol Ue * ar O we
17. Rr seer Hy artret :
18 Rr ar 3rafer - ae aT w— arr ar Prax
19. Yfora Fr ars Arar a salt cast anc A wea are A airs wt earst aaa yen Heo Fer 1 2 3 4 5 6 7 aera ara TsaaeT Tse a ef aare far wT sf
20. facet faftr a aitier dara ft as Alar Fr cH Oita | ar tart oO I I 2 3 4 5 6 7 aerr afer Taga Tsay aT wera eer fasnt BX Hara
21. Teale er 7S Arr Ar Hasse THe shear fait a ari (19-20) ayer Fr orusit 1 2 3 4 5 6 7 ara TsaeT Were aa fast BX Hider ar (sires erastat/3TSSN) (War) faratetaa wie - fecrer —
1. fra, A afta fr ms ar a afeea Garr aeaeth a & mat 4 siMAfaireaafaacr ar far a. sects fear sear |
2. hat ager Fr ams arr at sivads Tater & seit age w few wee Pear SIT wan ae Haeh-O7H a aeaa B ArT Yio Ht rch F ate aeTVAT, APT a afta a oftader fear area %, wiftuia a staneh-08a a Area a ae PRAT sea | .
3. Tee ANT wt sats ate Fr anka an daa Ph as ai a Hae anit 20 4 seca far orem | faeaara faftrat & aria afaca & fafter cist ay Hear AVA Wer HT F aeher wena H as eit & areas wear wen awe |
4. mater eer a. a fase Air & fae Gia wfteart cant afta Pear weer afar & |
5. Heer Hr vfs, forrt arr afore A as &, dover Bt oT wae & | dea ats wade F arcs HH sit arate far ot aHar &. aie soe at 1”
9. saat Rrra wee aftredt fared 08 & gear feafafea wes sia: eaite fear seat, Hare “wag oteedl stant -08a [frat 1426 (2) 2a] feqerarrer Paftredl as arefter aforet Pe ae Aer BHT Aare sAIATT faéer a. arrgarr & - aferardy Saft . a ater fafeiteat
(1) (2) (3) [._ pireadiona
2. ra elanetat <<dd>> B. ara aia, aie ais ar <<Caet>>
4. fader aan, ferare carr afer at wet Sieadt samet-07H A arta fear ara S. trea stoaér gSramcd-O7e fr artra, fst Sant art wt aceite far sar
6. mehr onftrencor, Toreet ater weet a C7} fare seer arte fear & SUA UST as ) a Kea >>
7. ARTAT TiSregerere. <<taeh:, Ae Ury>>
8. ga ater & sete aftenter <<tde:, Wet Aea>> Pp. arfttferaat, Forres arefter ater afort Fr <<€Geq:, AMET Alra>> aS
10. ae water, frat arr afta Ht 71g F <<tae:, WHat Ara>> Il. peer a. ye) <<€ae:, AWE Bwa>> 12, Barer argrear (Aer) <<Saat:, AWet Aea>>
13. pretreat sireer a. <<taa:, WWE BhrI>>
14. brdteterat aeer artre . <<a, WET Uyra>>
15. beer ht Bar Ar artke (Aer) <<tae:, WHE Bry>> 16. britrenrty apr ara, Braet areer ater <<tda:, ANE Ayry>> aver & (ae)
17. prréer otet ater aret arftrenret ar
18. i Ra ATT OX Wes aaa aa D D wa
19. Ares sireer ar are
20. Rie ht Hdfer i. regtetet @ fore aRUT <q YP>> aT @ - ATT & sake
22. | sivaét Sareet-O7e Fr avy 21 Alea A ae BT A chee Hr ag FTF ‘watt cast anoht 4 war are A) <<fdqir> afdierrt | ae | eaTeT gqarer | yen | Hea Hed 1 2 3 4 5 6 7 egret aOferara Taha Tat Rees err Tasht BT wie
23. AT HT Heads adits | | Hee aT WaT ae | cot | ware | yen | ar | 2 \. Ait ar Te ear Ser (ait Ft Ot oT WATT)
2. Be A THs, ale HS a
3. FI Be (142)
24. soe Arr sr aise cea wr siteadt fay & sete aa (22-23) & ameat <<aifel-ciqates>> site | | AT cart | alent | Yen | Heo oper 1 2 3 4 3 6 | 7 arerT aefraa Trae wearer afferent Hert facht az ea BeAaTATT ' aa TeaTeT after ay aa a, Goitradrarswet/ ssh) ceceeceteeeesssseseseseeeseeen aet (Fan) farafataa ofc -
1. peter A Reremereg akiierret a after few ae aerate aitafea & 1 ate ae A ait 4 gfe Fr set & at wear Hamedt-o7e a arefter wa as Ala Ar ot Tad F1
2. eer AY wie, Porerhr air suiaRaaetteagah way xercvasse Hr as Hoes Hr oT Hert F 1 Hore |EaTae HT sft Aereet feat a Beat zs | 3, Strewey Aft a areiter aap Ar ng tan, Gre geeniet car Ree ae oar & aad a warded Aled gaat & we A after wort A vac: Hewett Pra SMT | SA ANG HY aa a arse war A ose at ra aT || Wey wsttitel aa Reet w SRST & Weer a aM sas ATA oe — (to ao Fae) 30-afaa -Vi (faed) mm, 3(67) / Prartererea—1) / 2019-20 / S108, VI/ 658 / ferte: [Ef la ft § viata Prater at eared vd anazaa prearet oq serie:
1. wore afea, Alera soswsa, feed |
2. wenet Aiea (fea), users caren ata feed aren, fect afta, ag rc
3. aida (ares Were fase) usd wate art ect Brant ar va arated sia Bead art Hr antra A echt Worss set - Ee (BraTeMTeT) A venrereney |
4. Hides aha, Acta Aeaah, weds woth ata feet aan, Rect afaaeas, ae faecil afeaa, fea Aa, usdra ware aa fect aren, eat aftarea, as fect fora. ater wferrar, 29, feet fatneraen, Get afta, fare | BRS, We wy, feceh, care saa, ang Hh wets, aS ees | aakea afaa (fate), user werent aa feect ara, fect afta, as fees wee afar a feete aratitrent, asgrr cornet ata facet AHR, feedd aera, ae feron
10.1S FIgeT |
11. Farag | O O n a n S\ Oe 3a afta VI (x) Reaorag faa, faret a wares, sMEROT, HTT IV, A POH 03(10)/ra(arsi0- 1)/2017-18/81TH-Vi342, ANKE 22 Set, 2017 Garr ware sitar, artre 22 Ae, 2017 cant wart fee ae Y se set ao a aeterer TOM 03(32)/faec(arst0-1)/2019-20/89tS-VI/611, ana 12 tax, 2019 aarr sent Hitruet ¥.54/2018- west ane 12 Raz, 2019 carr fear war et |