GOVERTdMENT SIKKIM EXTRAO RDINARY PUBLISHED BY AUTHORITY GAZETTE Gangtok Wednesday 29" September, 2010 No.537 LAW DEPARTMENT GOVERNIvIENT OF SlKKlM, GANGTOK.
l NOTIFICATION 27rh September, 2010 The following Act passed by the Sikkim Legislallve Assemlrly and having received the assent of the Governor on 161h day of September, 2010 ls hereby published for general inlormation:- No. 15/LD/P/2010 DEfinitions THE SIKKIM FISCAL RESPONSIBILITY AND BUDGET MANAGEMENT ACT, 2O1O (ACT No. 15 ol 2010 ) AN ACT to provide for lhe responsibliy oi lhe Slate Government to ensure liscal slabilj{y and susia nablllly through rnainiajning ba ance n revenue account and p anned red!clion ofiiscaLdelicit and prudent and sustainable debl management cons stent wilh f scal stabllity ihrough imits on Slate Governmenl's boraowings nclLrding off-budgel borrowillg and achieving greater transparency in flscal operal on ot the Government and conduct oi iiscal pol cy in a medium terrn f sca lramework and lor malters connected therewith or incldenial thereto.
8e it enacted by lhe as fo lowsr - Short title and CoInmencement Legislature of the Slate of Sikklm in the Sixly{irsl Year of the Republlc of nd a '1. (1) This Aci may be called the Sikkim Frsca Bespons biily and Budgel NlanagementAct, 2010.
(2) lt extends to the !,vho e of Slkkim.
(3) ll shall come nto iorce on such date as lhe Government may, by notil callon in the Ollicial Gazette appoini.
2. _ 11s Acl, u_less lhe co-rerr ott erwse reqJ..es. -
(a) "budget" means the anrrual f nanc al statement laid before lhe Legislative Assembly underartic e 202 otthe Consttulon of lndla;
(b) "current year" means the linancial year precedjng lhe ensuing yearl
(c) "ensuing yeaf' means the J nancialyear lor which ihe budget is being presentedl Medium Term Fiscal Plan to be laid belore the Legislative Assembly
(d) "financial year" means the year beg nn ng on the 1"1 day ol April and ending on 31 day oi March next lo lowingl
(e) "fiscal deficil' Tea-s r.e e,ce:s of, -
(i) tota disbursefnents lrom the Consoldated Fu11d of the Slate (exclud ng repayment oidebl) over total recelpts into the Consolidaled Fund exc uding the debl receipts during a tinancla yeaT; or (i ) loial expendllure from the Consolidaled Fund of the State ( ncluding loans and advances but exclLrding debi repayment) over own iax and non-tax revsnue receipts, devo ut on and olher granis from the Government oi lndia to the State, and non-debj capiia receipts during a financial year whlch represenls the bo.rowing Tequ rernenls, net ol repayment oi debt ol the Slale Government during lhe linancial year;
(i) "fiscal indicator" means the measures such as numerical cell ngs and propodions to gross Siate domesllc producl as may be prescrlbed, for eva !ation of ihe flscal posiUon oi the State Governrnent;
(g) " Government" means the Stale Government of S kkim i
(h) " Legislative Assembly" means the Legls ativo Asser.bly ol the Stale oi S kkim l
(l) " prescribed" means prescribed by rules made under th s Act l
(j) " previous ygar" rneans lhe year preced ng the cunent year.
(k) "revenue deflcit" means the difierence behveen revenue expendilure and revenue Teceipis i { ) "Siate" means the State of Sikktm i
(m) "tola I liabilities" meansthe iabilitles underthe Consoldaled Fund ol ihe Stale and the Public Account ol the Siaie.
(1) The Governmenl shall, in each Ilnancial year, lay belore the Legislative Assembly a Medium Term Fiscal Plan along v/ith the Budqel.
The [,4edium Tem Fisca Plan shall seliorth alhree-year roll]ng target for the prescribed J scal ndicators wllh specilicaiion oi underlying assumpUons lelaling lo parameters underylng project ons for receipts and expendilure and the band ,,\, ihin wh ch they can vary whis rernaining consistent wilh iargels.
ln particularand wilhout preludice to the provis onscontainedtnsubsection (2),lhe MediurnTerm FiscatP an shallinc ude an assessment of suslainab lity relating 10,"
(i) the balance b€lween revenue receipts andreven!e expendture;
(ii) the use ol capilal recelpls including borrowings for generating producllve assets.
The Medium Term F sca P an sl'tall, lnler-alla, contain :.
(i) the medium lerm llscal objectives ot the Govemmenl ;
3.
(2)
(3)
(4)
(5) '; \ a_ "\a Lal'o,i o, lre oe-otra-ce o, lhe p,escr Deo tscd no .d,o-Jr rle o e! oLs ) ea. v s.a v s l1e Idrgets cel oul ea i. e., Jr d.. e i(e ) pe/o narce rr :ne c,rrerr r ear as pe. ,e 5ect e5l,rrd.elr ) a:lalp.rerlo- ecerl E(oroTic r,enos ano,LtLrp pro'pe.l5.o, groMh and devetopment affect ng Jisca postion ol lhe Government;
( v) the skaleg c priorities oi the Government in the flscat rnatters Ior the enauing ftnancralyear l
(v) lhe pollc es oi the Government jor the ensulng f nancial year re ating to taxation expendilure, borrowings and other liab I ties subbidies lending and investmenls, glrarantees and act v t es of Public Sector Undertakings which have polentia b!clgelary lmplicalons and lhe key ljscalmeasures and targets peda;ning to each ol lhese :
(vi) an eva uationlas to hov,, the cLrrrent potictes of the Government a.e nconIoIrril,,l/t- r' e.:scatr anJgere-rp,.nc.pl.s reto_r .
seclon d a-d the rsca ob..cuves Set o. I . L e lMootLm -e rn Fiscal Plan ;
The l\4ed um Term Fiscal ptan shail be in such forrn as mav be p-esc. beo
(1) The Government sha I take appropriale measures to eliminate the revenue dei c I and conlain liscal delicit and outslandino debt ro s,sta'naole te,/els.
(2) T,he Government sha I be guided by the fot owing I scal rnanagement p. nciples, namely : -
(a) 10 malntaia State Government debl at prudentand suslalnabl-o level ;
(b) lo manage guarantees and othercontingeni I ab tties prudenlly, w,tl oarlic-la. re,e,F,ce ro qra,.ly ano te!e ot sLrcliabillies' c o 6ns-.a lnal oorror^t19s are -seo ro. o.ooLcr.\e purposeJ dTd a.uur -,at on ot caottai dssels. a-o dro no. app t.d ro iinance cuffenl expendituTe;
o. ro er,-.e r.at re oo,ic) oectsio.ts o. l-e Govern-ant h.L/e . .
dueregardtothernancialimplicationsonlhelutLtregeaeraiions;
e\ roia, la'.,'e nreg :ryolthe.axr/sre1o, -ni-i.rt1 -gspeca lrce.r.ves co"ce.sio-s a. d exempnor,,ll to p"-sLe tar ool,cies v? rr d-e .eJa-o to eco,toT c e. c e, cy and complance costs;
(g)io plrsue non tax pollc es with due regard to cost recovery and equity;
(h)lo pursue expendilLtre polcies thal would provlde lmpetus 10 economic groMh, poverty, reduclion and rnproven-tenlln human welia.ei
(l) 10 buid up a revenue surplus for Ltse in caprta iorrflation and Fiscall\4anagement Principles productive expendilure
(j) lo ensure maintenance of the Governmenli physical assets of the Fiscal Management Targets rk ' lo ma''ta'n Iransparenc / o! d'sclo> ng rLllr(ie-t r llornal on ' to o tor, pub' c ro ,crul_ le lhe sldle o' Ihe o lo' c r ra_res t,r io mrn,-,ze rr o 'i""' _isk associal"d '^ill' Ta'agene.)l o' pubr c '' .i".,0, -io"',".,.S. uno lne -1,,1'es o'o/d'lg p'br:c goods and seru cesi ,.,-tn-.65J'"qs6-arqeof cJ''rL''abirles naITP\ n a-nel:
", i" a'- .n."
" _'r".I;c o-dgel ^ lh oLe 'ega d Io l_a gele'a ' ' ".onot a o-,,oot uto rever Le p_osoe'ls ano - n rize devialions dLlrlnq ihe course oi the year'
5. rIi r_partic-ra' a'ow hoJlo e'-ocelolr ege era'llyo the_oIegong ^r.!istons.
lhe Governmenl shall _ irij"n,, -'"'a_-" r.(o-_l bara'co oeo'-ning r'o,t. l\eyear 2011-12;
,ni ;dJce lre'lsca de' clt lo 3 5 oercenl oi'ne esl rdled G'oss '"'i?i" ooi"".. p'ooLcl in ea'n ol L-e fi-a'cra' year sla't:'o io]o ioir-rz ano rea'ce lhe ilscal deiiclt to not more than ini"" p"r"unt ot tt''u ""timated Gross Slate Domeslic Producl "irf]"'"nO oi STst March 2014 and adhere io li thereafter l r.
' cao Lne tota' ou:sldno'1g guara_'ees \t'f l lr e soec{ ac imI ' r""",i"i".,.c"r"g-o: Gore'n-'"rG-ararleesacr'2000 (21 of 2000) , , n, ; '. re LnaL.fe orl,Land'nO deol_GSDP 'dl'o'o 'oI4s a s_sla:nao e '"" * _ -u';_jrro" (he;oovela gelsolredellclassoe_'r-ed oi',f'," Co"u "-,"nr ougil' i' g''o".1 L-"'rscdr yea' 2A'''1 2- Provid"d thut r"uen,,e deflclt and flsca deiicit may exceed the Limlts toec,'io unier t' s secion dJe io groLro o' g-ounds or Ln'oresee' .I,,**a_0"."" ''""""es ol l_e Gov^rnne/l dLe lo nalio_a' se'u'it/ ;:""ltrii, "^,".*, "rpi;;i io ihe condilion ihat ihe excess beyond imits ".=.r ol "1"--"ii* .a,ar,r'es ooes 'o elceed lne ac(ua''s'a cosi tnat car De allrioJleo (o ll^e ca'a-r 'l es'
Provided furlher lhat the ground or glounds specilied ln the above n'ou,ro aai. o" p'"a"o oefore t'c _eg sraive AsseroJ ds soo,] ar.-ay' ;":'":;; :";;",;;;./ r"a' s-c; de''|^'r al oL'' I a/ exceed the aj"oresato ,'r,ts, r,.it' a1 accon_oa_) i'g 'eDoll slai-lg ln' l'\e v exle.ll o' excess a'd redSo'ls lqe'elor'' 6- I I rhe GO\err fenl5ra,' td\e sJ tdole neaSLren Io 6'9 l-e 9-eal'' " ' ' ,,;:;,;;.) :. i,, n."" oo" u'o.s 'r puo'c .-rere)r, '' he Preparation oi lhe Budget l Provlded that the Gove'nment shall have the power to reserve^any ar"f,r'rai"r't"rl"" *lran would adversely ailect ihe inleresl ol the Slale Exchequer.
,, tn o.lrucura.. a-d .,iL,oJt p ..-o'co Io Il'e ger"rd''lv ol.'l'e '',;,;;;':;;
"' so-'IqeGo/Prr-nP1rs'a'r'arl1at'-neor ,i"-,'-oi'- o' tu a*oel J 'c'o<" r- a slale'lent rr lhe rorr ac rnaY be Prescribed ' 4 Measures for Flscal TransPalencY .{ f Measures to enforce comPliance
7. \1)
(2)
(3) \4)
(5)
(7)
(a) the key fscal indicators includi|g lhose mentioned tn section 5 i
(b) the s gnillcani changes n the accounting standarcjs, pollcies and practices aijecting or llkely to affect the compulal on of prescr bed i scal lndicators I
(c) as far as practlcab e and consistent wlth proteciion ol pubtic interest, theconiingent iabilities created by way otgLrarantees.
The Budget and pollcles announced at the time oi the b!dget, sha I be cons stent wilh obiectives and targets specified in the Med um Term Fiscal Plan ior the coming and future years.
The lvllnisle.ln-chargeof lhe Depa.lment of F nance sha revlew every quarler, the 1.ends in receipts and expendiiure in re a|on 10 lhe budget, remedial measures to be taken to achieve the budgel targets and every hali year place beiore the Legis alive Assembylheoutcomeof suchrevevr's.Thereviewrepoi(shoud be in such iorm as may be prescrbed Whie placing before the Legislalive Assembty the outcome oi s!ch revievr, the lMinisterln-chargdbl the Depailment oJ Ftnance sha I make a slatement explain nq -
(a) anydevialion n meel ng the ob gattons cast on ihe Govern ment under lhis Actj
(b)whethersuch devial on is substanliatand relates to the actiral or lhe potent al budge@ry oLttcomes; and
(c) the remed a measures ihe Government proposes to take- Any measure proposed n the course o{ the I nancial year, which may lead lo an increase in revenue deliclt, eitherthro!9h enhanced expendilure or oss of revenL.te, shal be accompanied by remedial measures, which wilL neulralze such increase or loss and such -neasures sha' be clearty n enlored.
j_ ( JSe l1e reve- re del.c 1 a1d'|.sca do,.iL elceed - r.e ca,e ot !nfoTeseen demands on the iinaIces oi the GoVernmenl the Government shall dentiiy the nel liscal cost arising due to nalura ca amily and such cost wou d provide ce ling tor extenl of non-compiance to lhe speci,ed limlts.
Whenever suppiementary estimates are presented to ihe Legislatrve Assembly, the Government shal a so present an accompany ingstatement lndicating the corresponding curtail.nent oi expenditure and/or augrnentaUon of revenLre to ofisel the fiscal mpact ol the supplementary esttmates The Governnent may assign to an independent external agency the lask ol carry ng out the periodica review lorthe compliance oi lhe provis ons of th s Act in the manner as may be prescribed.
(6) powerto makerules 8. (1) The Governmeft rnay, bynotiiicaton in the OflicialGazette, make rutes for carrying or.r1 lhe prov sions oi lhis Act.
(2) ln particu araad w hout prejudiceio the generalty oi the torego ng power such rules may provide for alt or any of lhe io ov/ing rnalers, namely:-
(a) lhe rieasLrres forevaluaton ot Isca ndicatois of lfte Government underc au,se (i) ol secton 2;
(b) ihe iorm of Medium Term Flscal p an under sub.section (S) of secllon 3
(c) the iorm ol statement jor disc osure under sub-section (2) of seciion 6
(d) the form of review repon under sub-section (2) ol Section 7;
(e) Any other matter urh ch ls required to be prescribed not inconslstent with the provsions ot ih s Act.
Rules to be lald betore 9. Every rule or order made lnder this Act sha I as soon as posslble, Legislative Assembly afier t is made be p aced on lhe lable of the Leg slative Assemb y and tf belore the expiry of the sessjon in which il s so ptaced or in the next sessron, the Leg slalive Assembly makes any modiiicaUon n any such rule or order, or the Legistat ve Assemb y decldes that the rule or order should not be made, the rule or order shaLtlhereafter have effect only n such modifled form or be ol no effecl, as the case rnay be so, however, that any such modificalion or ann!lmenl shall be wilhoul prejLld ce to lhe validiiy of anyihln! previously don6 under ihat r!le or order.
Protection of aciion 10. No su t, prosecullon o. other egal proceed ng shall lie against ihe taken in good faith Government or any ofiicer ol lhe GoveTnmenl Ioianyihing \,!hich is in goodiaith done or ntendedlo bedone underlhsAclorlhe rules made thereunder.
Application ototherlaws 11 TheprovislonsoJthisActshalbe n addltion to, and notin derogation not barred oi, the provis ons of any other lav/ ior the time be ng in force.
powerto remove 12. (1) llanydfilcultyarlsesin qivir,g etfect to the provisons ollhis difficulties Act, lhe Governmenl may, by order publjshed n the Oifica Gazette make such provisions not incons stenl wilh the prov s ons of lhis Acl as may appear lo be necessary or expedient ior removing the dilficu tyl
(2) Every order made under this section shall be la d as soon as may be after i1 is made, before Legislative Assembly.
B, K. PURKAYASTHA (SSJS) L,R..CUM-SECBETAFY LAW DEPARTI\,IENT FrLE NO. 1 6(82)LO/P/2010 S,G,P,G, - 537/Gazelte/100 N os./Dt- 29-09.2010.
GOVERNMENT SIKKIM EXTRAORDINARY PU BLIS HED BY AUTHORITY GAZETTE Ga ngtok Thursday 213' April, 20'11 xo.-66 LAW DEPARTMENT GOVERNMENT OF SIKKII\4 GANGTOK No. 6/LD/P/11 Daledt 2110412011 NOTIFICATION The {o lowing Actpassed bythe Sikkim Legislative Assembiy and having receivedthe assentot tre Go,/erlo- or 30'\ day o' Ma.ch 201'ts-.reoyp-olshed,org6leral,n,or.rat.on.- SIKKIM FISCAL RESPONSIBILITY AND BUDGET MANAGEMENT {AMENDt!1ENT) ACT, 2011 (ACT NO. 6 OF 2011) AN ACT io amend the Sikklrr Fiscal Responsibility and Budget Managemenl Act, 2010.
Be it enacted by the Legislature ol Sikkjm in the Sixty-second Year of the Republlc of indla as iollowsr- ShortTi e 1.
and Commencement
(1) Thls Act may be cal ed lhe Sikklm Fiscal Responsibillty Budget L4anagement (Amendmeni) Act, 2011-
(2) lt shall come into force at once.
Section 5
2. ln the Sikkim Fiscal Responsibility and Budget Managtment (Amendment) Act, 2010, ior clause (d) of sub-section (1) ot section 5, the following clause shall be subslituted, namely !
(d) reduce debt siock to 55.9 % of the Gross State Domestic Product (GSDP) within a period ofiive yearc commencing from the year 2010-2011 and ending on 2014-2015, in lhe manner as meniioned below r- Maxlmum clebt stock as per centum of Gross State Domestlc Product (GSDP) 2010"2011 68.4 2011-2012 65.2 2012-2013 62.1 2013-2014 58.8 2014-2015 55.9 Repeal and savinq 3. (1) The Sikkim Fiscal Responsibility Budget Managsment (Amendment) Ordinance,201l (Ordinance No. 1 of 2011)is hereby repealed.
(2) Notwithstanding su ch repeal, anyihing done or any aciion laken under the Ordinance so repealed shall be deemed to have been laken under the corresponding provisions of this Aci.
(R.K, Purkayastha) SSJS L.R --cum.Secfetary, Law Department.
File No. 16 (82)/LD/P/11 S-C-P.C. " 2oo/ Gazette/ 1O0 CFJ 21.04,201 1 SIKKIM GOVERNMENT GAZETTE EXTBAORDINARY PUBLISHED BY AUTHORITY Mondav 25ih April, 2016Gangtok No.1/LD/16 .GOVERNMENT OF SIKKIM LAW DEPARTME,IIT GANGTOK NOTIFTCATION oaled: 23/04/2016 i € E E &-lr.
E E F rha lnllowrno Act oassed bv the Srkdn Legis'ative Asserrbly and hav'ng rece;ved assent ol tl,. coueinoion zgin oav ol Marcn,2016 is hereoy p-b ished lor ge-1eral inlornat on:- THE SIKKIM FISCAL RESPONSTBILITY AND BUDGET MANAGEMENT (AMENDMENT) ACT, 2016 (ACT NO' 1 OF 2016) AN ACT to amend the Sikkim Fiscal Responsibility and Budget Management Act' 20'10' Beitenacted bythe Legistature ofSikkim in ihe Sixty-sevenlh Year ofthe Republic of India as
1. ('1) This Act may be called ll"e Sikkim F:scal Respo']srbilily and Budget Management (Arre,]dmen0 Acl' 2016'
(2) lt shall come into lorce at once'
2. ln the Sikkim Fjscal Responsibilily and Budget Managemeni Act' 2010' in sub"seciion (1) ol seciion 5, ' (1 ) in cla Jse (b) lor tl"e wo'ds' adhere to it thereattel" occurrrng ai the end , the toriowrrg vlords ' figu'es and brackets shall be suostiuted' namelY:_ "fiscal deficit largets thetealter shall be as lollows namely :- li) Flscar deircit be anchored to a1 arnLal l'mi oi 3 percenl of t ' ir# ii"'"'o"t"slic Proouct The ilexibrrily oi 0 25 perceni followsi Shott title ahd cofimencedent Amendmant ot seclion 5
(2) over and above this for any given year is permissible if debt- Gross State Dom€siic Product rat o is ess than or equa to 25 percenl jn the Second preceding year
(li) An addliiona borrowing lmit oi 0.25 percenl ol Gross Slate Domeslic Product !n a g ven year is perm ss ble if the lnterest paymenls are less lhan or eqLrallo 10 perceni of ihe revenue recelpis in the second preceding year.
(iii) The hvo options under these ilexjbility provislons can be avaied either separate y, if any ol the above criteria is iullii ed, or s multafeo!s y ii both the above stated criteria areiulfilled. Thus, a maximum fisca deiicit up io 3-5 percert oi Gross Stale Domestic Product limit is permisslble in any givef year.
( v) The f exib lity in ava ling the addilionalllmit underejiher oilho 1wo optionsor both wlll be avaiiab e i there s no revenue deiicit ln theyearinwhich borrowing lmits areto beiixed andthe immedlate Preceding year.
(v) ll any sanctloned borrow ng limil of 3 percent of Gross Slate Domestic Producl in any padicr.rlar year is un-ulllised, then the un.ulilised borrowing amou nl (calculated in rupees)can be ava led in the iolowlng year but up to iisca year2019-20."
io. clause (d), ihe follow ng clause shall be substituted, namely i' "(d) reduce debt stock to 19.04 % of the Gross State Domestic Producl (GSDP) within a period of (10) ten years commencing from lhe year
2010.201 1 and ending on 2019-20, inthe manneras mentioned below:- Maximum debtstock as per centum of Gross State Domestic Produc't (GSDP) 2010-11 68.40 2011-12 6s.20
2012.13 62.10 2013-r 4 58.80 2414"15 55.90 2015-16 20.63 2016-17 20 0c 2017-14 19.66 2018-19 19.32 201S"20 19.04 (Lakchung Sherpa) SSJS L.B,-cum-Secretary, Law Department.
S.G.P.G. -133/ Com.d/cazette /200 Nos./ Dtll8.04.2016.
THE SUBSEQUENT AMENDMENTS TO THE SIKKIM FISCAL RESPONSIBILITY AND BUDGET MANAGEMENT ACT, 2010 (ACT NO. 15 OF 2010) AMENDED AND UPDATED UPTO APRIL, 2016 GOVERNMENT SIKKIM EXTRAORDINARY PUBLISHED BY AUTHORITY GAZETTE Gangtok Wednesday 23'd June, 2021 No.146 GOVERNMENT OF SIKKIM LAW & PARL]AMENTARY AFFAIRS DEPARTMENT GANGTOK No. I OB|L&PAD|?O21 Dated: 22.06.2021 NOTIFICATION The following Act passed by the Sikkim Legislative Assembly and having received assent of the Governor on 18th day of June, 2021 is hereby published for general information:- THE FISCAL RESPONSIBILITY AND BUDGET MANAGEMENT (AMENDMENT) ACT,2021 ACT NO. I OF 2021 AN ACT further to amend the Fiscal Responsibility and Budget Management Act, 2010.
Be it enacted lndia as follows:- Short title and commencement by the Legislature of Sikkim in the Seventy-Second Year of the Republic of and Budget1 (1) This Act may be called the Sikkim Fiscal Responsibility Management (Amendment) Act, 2021.
It shall come into force at once.
ln the Fiscal Responsibility and Budget Management Act, 2010,
(1) ln sub-section (1),
(i) for the clause (b) and the entries relating thereto, the following shall be substituted, namely:- "(b) The State Government shall adhere to a maximum fiscal deficit of 4"/" of Gross State Domestic Product (GSDP) in 2021-22,3.5% of Gross State Domestic Product (GSDP) in 2022-23 and maintain it al 3"/" of Gross State Domestic Product (GSDP) in 2023-24 and thereafter:
(2) Amendment of Section 5
Provided that, an annual additional borrowing space of 0.5% of Gross State Domestic Product (GSDP) would be allowed for the period 2021-22 lo 2024-25 based on certain performance criteria in the power sector:
Provided further that, if the State Government is not able to fully utilize its sanctioned borrowing limit, as specified above, in any particular year during the years trom 2021-22 lo 2024-25, it will have the option of availing this unutilized borrowing amount in any of the subsequent years within 2021 -22 lo 2025-26"
(ii) for clause (d), the following shall be substituted, namely:- "(d) The State Government shall maintain a declining trend of Debt to Gross State Domestic Product (GSDP) ratio after the financial year 2022-23. The indicative debt path shall be as under:
Financial Year Debt to GSDP 2021-22 27.5 2022-23 28.1 2023-24 28.1 2024-25 28 2025-26 27.9 Suraj Chettri (SSJS) L.R-cum-Secretary Law & P.A. Department F. No. 11(656/L&PAD|2O21 S.G.P.G. 146/ Com. 2lGazette /100 Nos./ Dt:23.06.2021