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(Audit 01 DPDC) 6

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(Audit 01 DPDC) 7

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(Audit 01 DPDC) 8
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(Audit 01 DPDC) 9
cçll e¡j x L¾VÌ¡ƒp Hä fÐ¢LElj¾Vp p¡LÑm, ¢X¢f¢X¢p, (p¡hL œ²u J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçl, ®Xp¡) ¢hc¤Év ihe, 1 ew Bë¤m N¢Z ®l¡X, Y¡L¡-1000 z ¢lf¡VÑi§š² pe- 2004-2005
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(Audit 01 DPDC) 10

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(Audit 01 DPDC) 11

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2004-2005 AbÑ hRll ¢qp¡h ÙÛ¡e£ui¡h ¢el£r¡L¡m Eæue J l¡Sü i¡ä¡ll
®kqa¤ Ca¡f§hÑ ¢pHp¢X(Eæue) cçll O¡V¢a/Q¤¢l k¡Ju¡ A¢dL¡wn
h¡vp¢lL h¡Ù¹h fÐ¢af¡ce ¢lf¡VÑ fkÑ¡m¡Qe¡ Ll¡ qu z Ha fÐ¢auj¡e qu
j¡m¡j¡ml SeÉ ¢el£r¡pe 2004-05 Ae¤µRc 01 Ae¤k¡u£ A¢XV Bf¢šLªa
®k, 29-9-05 a¡¢lM Bm¡QÉ hRll i¡ä¡l j¡m¡j¡ml fÐ¢af¡ceL¡m f¢l¢nø
V¡L¡ 4,08,58,573.00 Hl jdÉ fÐLªa O¡V¢a V¡L¡ 3,91,86,184.51 (BCVj
“M” ®a h¢ZÑa phÑj¡V Eæue i¡ä¡l 4,34,02,478.86 V¡L¡ Hhw l¡Sü i¡ä¡l
1 ®bL 114) SeÉ ac¿¹ fÐ¢ahce fÐc¡e Ll¡ quR k¡q¡ Bm¡QÉ Bf¢ša
7,10,584.12 V¡L¡ AbÑ¡v phÑj¡V (4,34,02,487.86 + 7,10,584.12)=
A¿¹Ñi§š² l¢qu¡R z
4,41,13,071.98 V¡L¡ j§mÉl j¡m¡j¡m / k¿»¡wn O¡V¢a f¡Ju¡ k¡u z ¢L¿º
ÙÛ¡e£u A¢gp LaÑªL j¡m¡j¡m O¡V¢al hÉ¡f¡l ®L¡e L¡kÑLl£ fcrf NËqZ ®pqa¤ Bm¡QÉ haÑj¡e A¢XV Bf¢šLªa V¡L¡ 4,41,13,072.00 Hl jdÉ A
Ll¡ qu¢e (fÐj¡eLl paÉ¡¢ua Ae¤¢m¢f pwk¤š²) z ¢XV Bf¢ša öd¤j¡œ ¢pHp¢X, Eæue i¡ä¡l O¡V¢a/Q¤¢lS¢ea
A¢euj x ¢p, ¢f, X¢hÔE, ¢X ®L¡Xl 120 Hhw 121 eðl Ae¤µRcl ¢e- V¡L¡ 3,71,769.46 Hhw ¢pHp¢X, l¡Sü i¡ä¡l O¡V¢aS¢ea
cÑn¡e¤k¡u£ i¡ä¡l j¡m¡j¡m lrZ¡hrZ, r¢a Hhw O¡V¢al hÉ¡f¡l ¢hi¡N£u V¡L¡ 6,99,361.12 pq ®j¡V V¡L¡ 10,71,130.58 Hl (Ae¤-3 (O) Ae¤k¡u£)
LjÑLaÑ¡ c¡u£ z SeÉ avL¡m£e pw¢nÔø ¢pHp¢X, Eæue J l¡Sü cçll LjÑla
LjÑLaÑ¡/LjÑQ¡l£cl Efl Hhw i¡ä¡l hÉhÙÛ¡fe¡ L¡kÑœ²j f¢lQ¡me¡u
ÙÛ¡e£u LaÑªfrl Sh¡h x H ¢hou kb¡kb fcrf NËqe Ll¡ quR z ac¿¹ L¢j¢Vl hÉbÑa¡l SeÉ c¡u-c¡¢uaÅ haÑ¡u Hhw Hrœ L¡l c¡¢uaÅl Awn£c¡l£
fÐ¢ahce Hl L¡kÑLl£ hÉhÙÛ¡ flhaÑ£a A¢XVL Ah¢qa Ll¡ qh z LaV¤L¤ a¡ ¢X¢f¢X¢pl ¢h‘ BCe Efcø¡l ¢eLV qa ja¡ja NËq®el j¡dÉj
flhaÑ£ fÐu¡Se£u hÉhÙÛ¡LÒf p¤f¡¢ln fÐc¡e Ll¡ qm¡ (L¢f pwk¤š²) z
¢el£r¡l j¿¹hÉ x ÙÛ¡e£u LaÑªfrl Sh¡h NËqek¡NÉ eu z 29-4-05 Hhw 6- Unquote:
10-05 a¡¢lM Ha ¢hf¤m f¢lj¡e j¡m¡j¡m/k¿»¡wn O¡V¢a f¡Ju¡ paÅJ H ¢ho-
avL¡m£e pju ¢eu¡¢Sa c¡u£ 02 Se LjÑQ¡l£ Se¡h j¡p¤c L¢lj Hhw Se¡h j
u ¢el£r¡ Qm¡L¡m£e pju fkÑ¿¹ fcrf NËqZ e¡ Ll LaÑªfrl ü¡bÑL E-
¢el¦‹¡j¡e-®L Q§s¡¿¹ hlM¡Ù¹ Ll¡ qCu¡R (L¢f pwk¤š²: 3 J 4) Hhw 02 Se
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°c¢eL ¢i¢ša ¢eu¡¢Sa ¢el¡fš¡ fÐql£L Q¡L¤l£l ¢eu¡Se h¡¢am Ll¡ qCu¡R
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(Audit 01 DPDC) 12

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03 ¢nl¡e¡j: ¢WL¡c¡ll ¢eLV qa BuLl Lj LaÑe Ll¡u ®Xp¡l B¢bÑL r¢a $ 1,13,552/=
¢houhÙ¹¤ x f¢lQ¡mL, œ²u J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçl, ®Xp¡, Y¡L¡ Hl 2004-2005 Cw B¢bÑL Bf¢ša Eõ¢Ma 4(Q¡l)¢V f¡S¡l¡ S£f œ²ul ¢e¢jš Aœ cçl qCa Q¤¢š² ü¡rl
hvpll ¢qp¡h ¢el£r¡L¡m LÉ¡n i¡EQ¡l ew-33 a¡w: 24/3/2005 Cw fkÑ¡m¡Qe¡ Ll¡ qu z Ha pq fÐu¡Se£u L¡kÑ¡c£ pÇfæ Ll¡ qCmJ ®Xp¡l fÐQ¢ma ¢h¢d ®j¡a¡hL
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f¡S¡l¡ N¡s£ plhl¡ql Q§s¡¿¹ ¢hm f¢ln¡d L¡m ®jp¡pÑ lÉ¡wNp ¢m¢jVXl ¢eLV qa 4% q¡l Evp Ll n¡dL¡m Eš² cçl qCa fÐu¡Se£u Ll¡¢c LaÑe f§hÑL ¢hm f¢ln¡d
$ 4,74,240/= V¡L¡ LaÑe ®cM¡e¡ qmJ fÐLªa fr h¡wm¡cn hÉ¡wL Y¡L¡a LÉ¡n i¡EQ¡l ew-34 Ll¡ qCu¡R ¢hd¡u A¢XV Bf¢š¢Vl Sh¡h fÐc¡el SeÉ AbÑ J ¢qp¡h f¢lcçl
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3,60,688)= 1,13,552/= V¡L¡ Lj Sj¡ ®cu¡ quR z ¢hm Eš² V¡L¡ pjeÄul Lb¡ EõM b¡¢LmJ pjeÄ- 2)/98/523 (1-73) a¡¢lM: 14/8/2000 Cw ®j¡a¡hL plhl¡qL¡l£ ®jp¡pÑ
ul fr ®L¡e fÐj¡e¡¢c ¢el£r¡L¡m£e pju f¡Ju¡ k¡u¢e z lÉ¡wNp ¢m: qa œ²uLªa N¡s£l ¢hm f¢ln¡dl pju Bill of Entry Hl ¢hfl£a
pjeÄu Ll¡ qu (fÐj¡eL pwk¤š²) z NBR-Hl fœ, Bill of Entry Hhw AbÑ J
A¢euj x S¡a£u l¡Sü ®h¡XÑl S¡lh¡/Ll-7/A:B:¢h:/1/2000 a¡w:29/01/2002 ®j¡a¡hL
¢qp¡h f¢lcçl LaÑªL pjeÄuLªa BuLll ¢qp¡h fkÑ¡m¡Qe¡u ®cM¡ k¡u ®k,
¢WL¡c¡l/plhl¡qL¡l£cl ¢eLV qa Evp BuLl LaÑe Ll BuLl ¢h¢dj¡m¡ 1984 ®j¡a¡hL
Eš² 4(Q¡l)¢V N¡s£ Bjc¡e£l SeÉ plhl¡qL¡l£ phÑj¡V $ 1,13,552/= Evp
Eq¡ Sj¡ fÐc¡el ¢ecÑn luR z ¢L¿º ÙÛ¡e£u LaÑªfr Lj V¡L¡ Sj¡ fÐc¡e LlR z
BuLl fÐc¡e L¢lu¡Re (fÐj¡eL pwk¤š²- 1 J 2) z flhaÑ£a NBR-Hl fœ
®j¡a¡hL Bjc¡e£ j§mÉl ®Qu plhl¡q j§mÉ ®hn£ qJu¡u A¢a¢lš² AbÑl
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Efl BuLl d¡kÉÑ L¢lu¡ f¢ln¡¢da BuLl $ 1,13,552/= pjeÄu L¢lu¡ Ah¢nø
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$ 3,60,688 BuLl LaÑe Ll¡ qCu¡R (pwk¤š²-3) z NBR-Hl Bcn ®j¡a¡hL
$ 1,13,552.00 + $ 3,60,688.00= 4,74,240.00 V¡L¡ BuLl ¢qp¡h LaÑe
Ll¡ qCu¡R z ®pqa¤ Hrœ ®L¡e fÐL¡l A¢euj h¡ B¢bÑL r¢a Ll¡ qu e¡C z
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(Audit 01 DPDC) 13

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04 ¢nl¡e¡j: ¢f¢fBl-2003 Hl ¢ecÑn¡e¤k¡u£ clfœ j§mÉ¡ue e¡ Ll $ 5,94,00,000/= V¡L¡
HM¢au¡l h¢qÑi§a A¢eu¢ja hÉu z
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hRll ¢qp¡h ÙÛ¡e£ui¡h ¢el£r¡L¡m ¢WL¡c¡ll clfœ k¡Q¡C Hhw j§mÉ¡ue pÇf¢LÑa ®lLXÑ fœ fÐÙ¹¡h J B¢bÑL fÐÙ¹¡h fªbLi¡h c¡¢Mml j¡dÉj 28/01/2003 Cw a¡¢lM Sh¡hl Bm¡L A¢XV Bf¢š¢V ¢eÖf
fkÑ¡m¡Qe¡ Ll¡ qu z Ha fÐa£uj¡e qu ®k, ÙÛ¡e£u A¢gp LaÑªL ¢f¢fBl-2003 Hl ¢ecÑnl f¢lf¢ ®M¡m¡ clfœ BqÆ¡e Ll¡ qu z clfœ NËqe/®M¡m¡l a¡¢lM ¢Rm ¢šl SeÉ p¤f¡¢ln Ll¡ qCm z
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5,94,00,000/= V¡L¡ A¢eu¢jai¡h hÉu Ll¡ quR z EõM Ll¡ ®ka f¡l NeM¡a œ²u Bqh¡e clfœ L¢j Ll¡l ¢e¢jš fÐ¢a ®Vä¡ll SeÉ fªbL j§mÉ¡ue L¢j¢V NWe ®Xp¡l
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Ll¡ qmJ HLC pwÙÛ¡ AbÑ¡v ¢hc¤Év, SÅ¡m¡e£ J M¢eS pÇfc j¿»e¡mul pcpÉ pjeÄul j§mÉ¡ue ®Vä¡ll SeÉ j§mÉ¡ue L¢j¢V NWe Ll¡ qu (fÐj¡eL pwk¤š²) z ac¡e¤k¡u£
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L¡¢lNl£i¡h ®lpfe¢pi ¢hX¡ll B¢bÑL fÐÙ¹¡h ®M¡m¡l fl L¢j¢Vl p¤f¡¢l-
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(Audit 01 DPDC) 14

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LÉ¡nhC J pw¢nÔø e¢bfœ k¡Q¡C Ll¡ qu z k¡Q¡CL¡m ®cM¡ k¡u ®k, jp¡pÑ ebÑø¡l ¢lp¡pÑp Ah 3z ¢c ®XC¢m ø¡l : 26/10/2002
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¢š²fœ ew-¢fHp-3/œ²u-2/111 a¡w: 09/4/2002 Cw z ¢jV¡l…¢m f¢lcnÑe fÐ¢ahce H EõM Ll¡ qu ¢jV¡l…
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(Audit 01 DPDC) 15

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(Audit 01 DPDC) 16

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(Audit 01 DPDC) 17

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(Audit 01 DPDC) 18

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(Audit 01 DPDC) 19

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(Audit 01 DPDC) 20

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(Audit 01 DPDC) 21
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a¡w: 12/03/01 Hl j¡dÉj ®jp¡pÑ BC¢Xu¡m H¾V¡lfÐ¡CSL Hm.¢p ew CE¢p¢hCBl¢h/HpC m¡QÉ rœ ®cM¡ k¡u ®k, Assesment Notice Ae¤k¡u£ HLM¡e 24
®pVl SeÉ 17,59,869 Hhw Assesment Notice Ae¤k¡u£ 26 ®pVl
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1906523.00 V¡L¡l ¢hm f¢ln¡dl ¢e¢jš ®fn Lle z ¢L¿º ®Xp¡ LaÑªfr 19,06,523.00 V¡L¡l ÙÛm 19,06,523/= Hl f¢lhaÑ 36,66,392/= f¢ln¡d Ll¡ qu e¡C (L¢f
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36,66,392.00 V¡L¡ ®jp¡pÑ BC¢Xu¡m H¾V¡lfÐ¡CS Hl Ae¤L§m (plL¡l£ M¡a Sj¡) fÐc¡e Lle z
gm ®Xp¡l (36,66,392-19,06,523.00)=97,59,8699.00 V¡L¡ A¢a¢lš² f¢ln¡d Ll¡u B¢bÑL r¢a Efl¡š² hÉ¡MÉ¡l Bm¡L A¢XV Bf¢š¢V ¢eØf¢šl SeÉ Ae¤l¡d
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AaHh, ®Le Hhw ®L¡e AhÙÛ¡l ®fÐ¢ra p¤f¡¢lnLªa 19,06,523.00 V¡L¡ ¢hou¢V 36,66,392.00
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(Audit 01 DPDC) 22
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04 ¢houx- clfœ BqÆ¡e hÉa£a 39,64,063/= V¡L¡l j¡m¡j¡m plhl¡q NËqe …l¦al A¢euj z 39,64,063/= p¡hL ®Xp¡l f¢lQ¡me J pwlre L¡Sl SeÉ Sl¦l£ ¢i¢ša ®f¡m J ®f¡m
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ÙÛ¡e£ui¡h ¢el£r¡L¡m e¢bfœ fkÑÉ¡m¡Qe¡u f¢lm¢ra qu ®k, ÙÛ¡e£u LaÑªfr ®L¡e clfœ BqÆ¡e clc¡a¡ ®jp¡pÑ ¢SJLe ¢m: J p¡j¡c C¢”¢eu¡¢lw Ju¡LÑp ¢m: Le-
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SeÉ ®jp¡pÑ ¢SJLe ¢m: Hä p¡j¡c C¢”¢eu¡¢lw Ju¡LÑp ¢m: Lep¡¢VÑu¡j Hl p¢qa ®j¡V HM¡e EõMÉ ®k, Bf¢ša ®k p§œ eðl (¢fHp-1/œ²u-2/66 a¡w:
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V¾V eðl Hhw Eq¡a 2¢V Awn l¢qu¡R z fÐbj Awn H-®a ®f¡m
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Ef-jq¡hÉhÙÛ¡fL

(Audit 01 DPDC) 23
cçll e¡j x L¾VÌ¡ƒp Hä fÐ¢LElj¾Vp p¡LÑm, (œ²u J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçl, ®Xp¡) ¢X¢f¢X¢p, ¢hc¤Év ihe, 1 ew Bë¤m N¢Z ®l¡X, Y¡L¡-1000 z ¢el£r¡ pex- 1999-2002
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Ef-jq¡hÉhÙÛ¡fL

(Audit 01 DPDC) 24
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(Audit 01 DPDC) 25
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Ef-jq¡hÉhÙÛ¡fL

(Audit 01 DPDC) 26
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m¡CV¢ew HÉ¡lø¡l plhl¡ql SeÉ Q¤¢š² ü¡r¢la qu z Q¤¢š²l
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¢el£r¡¿¹ HC cçl LaÑªL pÇf¡¢ca œ²u Q¤¢š² ew:¢fHp-18/œ²u-131/1924 a¡w: 23/10/01 pÇfæ qJu¡l fl plhl¡qL¡l£ Eš² j¡m¡j¡m i¡ä¡l plhl¡q Lle z flhaÑ£a
fkÑÉ¡m¡Qe¡u f¢lm¢ra qu ®k, Eš² Q¤¢š² fœl j¡dÉj ®jp¡pÑ BC¢Xum H¾V¡lfÐ¡CS LaÑªL 6 Q¤¢š²l d¡l¡ Ae¤k¡u£ plhl¡q¡šl f¢lcnÑe L¡m f¢lcnÑe cm LaÑªL
®pV (18¢V) 132 ®L¢i m¡C¢Vw HÉ¡lø¡l, VwN£ ¢pHp¢X(l¡Sü)-®a plhl¡q ®eJu¡ qu z ¢L¿º 2¢V m¡CV¢ew HÉ¡lø¡ll ¢pl¡¢jL Awn i¡‰¡ f¡e h¢mu¡ a¡q¡cl f
Eš² j¡m¡j¡ml ®f¡VÑ mÉ¡¢äw C¾pfLne ¢lf¡VÑ fkÑÉ¡m¡Qe¡u ®cM¡ k¡u ¢p¢lu¡m ew- 517 J ¢lcnÑe fÐ¢ahce EõM Lle z ®kqa¤ fÐ¢a ®pV 3¢V L¢lu¡ 6 ®pVl
516 Hl ¢pl¡¢jL Awn i¡‰¡ b¡L¡u C¾pfLne L¢j¢V 2¢V HÉ¡lø¡l hÉa£a Ah¢nø 4¢V m¡C¢Vw SeÉ ®j¡V 18¢V m¡CV¢ew HÉ¡lø¡ll plhl¡q L¢lu¡Re Hhw k¡q¡l j-
HÉ¡lø¡l ÙÛ¡fel ja¡ja hÉš² Lle (L¢f pwk¤š²) z ÙÛ¡e£u LaÑªfr Eš² ¢lf¡VÑ Efr¡ L¢lu¡ ¢hm f¢l- dÉ 2¢V m¡CV¢ew HÉ¡lø¡ll ¢pl¡¢jL Bw¢nL i¡‰¡ ¢Rm z Hhw Ah
n¡d L¡m ®j¡V 5¢Vl ¢hm f¢ln¡d Lle (L¢f pwk¤š²) z gm œ¦¢Vf§ZÑ HL¢V HÉ¡lø¡l NËqe Ll¡u ¢nø 16¢V pÇf§ZÑ i¡m AhÙÛ¡u f¡Ju¡ k¡u z ®kqa¤ fÐ¢a 3¢V-®a
®Xp¡l Eš² HÉ¡lø¡l Hl j§mÉ h¡hc 2,43,900.00 V¡L¡l 4% ¢XpL¡E¾V h¡c ( 2,43,900 - HLpV qu ®pC ¢qp¡h 16¢Vl SeÉ 5®pV d¢lu¡ a¡q¡cl Eš² ¢hm f¢l-
9756)=2,34,144.00 V¡L¡ r¢a qu (fÐj¡Z fœ) z n¡d Ll¡ qu z flhaÑ£a a¡q¡l¡ Q¤¢š²l d¡l¡ Ae¤k¡u£ ¢pl¡¢jL i¡‰
¡ m¡CV¢ew HÉ¡lø¡l…¢m f¢lhaÑe L¢lu¡ ¢cm Hhw Eš² 2¢V
AaHh, Aqa¤L œ¦¢Vf§ZÑ HÉ¡lø¡l œ²u L¢lu¡ ®Xp¡l B¢bÑL AfQu Ll¡ qCm z a¡q¡ ¢el£r¡L Ah m¡CV¢ew HÉ¡lø¡l f§Zl¡u plhl¡q¡šl f¢lcnÑe fÐ¢ahcel ¢i¢ša a¡q¡cl
¢qa Ll¡l Ae¤l¡d Ll¡ qCm ÙÛ¡e£u A¢gp LaÑªL ®L¡e Sh¡h fÐc¡e Lle e¡C z pšl r¢al V¡L¡ Bc¡u Ah¢nø 1 ®pV ¢hm fÐc¡e Ll¡ qCu¡R z AaHh Bm¡QÉ ®rœ
Llax ¢el£rLL Ah¢qa Ll¡l SeÉ Ae¤l¡d Ll¡ k¡CaR z ®Xp¡l ®L¡e fÐL¡l B¢bÑL r¢a p¡de Ll¡ qu e¡C Hhw
k¡q¡ Ll¡ qCu¡R a¡q¡ kb¡kb ¢euje£¢a Ae¤plZ f§hÑL Ll¡ qCu¡R z
Hja¡hÙÛ¡u, Efl¡š² hÉ¡MÉ¡l Bm¡L A¢XV Bf¢š¢V ¢eØf¢šl SeÉ

Ae¤l¡d Ll¡ qCm z

Ef-jq¡hÉhÙÛ¡fL
Q¤¢š² J œ²u p¡LÑm ¢X¢f¢X¢p z

(Audit 01 DPDC) 27
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10 ¢houx- 29,08,702/= V¡L¡ Apj¢ða AhÙÛ¡u f¢su¡ l¢qu¡ R ¢p¢fX¢hÔE H ®L¡Xl ¢ecÑn Ef 29,08,702/= œ²¢jL ew: 1 qCa œ²¢jL ew: 4 Hl BN¡j Aœ cçl qCa pjeÄul SeÉ pw¢nÔø
¢ra z cçl ®fÐlZ Ll¡ qCmJ a¡q¡l¡ pju p¤k¡Nl Ai¡h p¢WL pju pj¢eÄa Ll e¡C z
ah œ²¢jL ew:4 Hl BN¡j kb¡ pju pjeÄu Ll¡ qCu¡¢Rm z ah Ae¤µRc 5-H
f¢lQ¡mL œ²u J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçl, ®Xp¡, 1 ew Bë¤m N¢Z ®l¡X, ¢hc¤Év ihe, Y¡L¡ A¢g pl 1999- ®k BN¡jl Lb¡ hm¡ qCu¡R Eq¡ plL¡l£ fÐ¢.aù¡e ®jp¡pÑ fÐN¢a Cä¡¢øÌS
2002 Cw p¡ml ¢qp¡h 22/7/2002 Cw a¡¢lM fkÑ¿¹ ¢hno ¢el£r¡ ¢ejÀh¢ZÑa i¡EQ¡l pj§q J q¡a l¢nc qCa ¢m: Hl j¡dÉj Ll¡e¡ qCu¡R Hhw Eš² V¡L¡l ®QL a¡q¡cl Ae¤L§mC fÐc¡e
®cM¡ ®Nm ®k, ¢el£r¡d£e A¢gp NÉ¡p ¢p¢mä¡l, L¢ÇfEV¡l ®j¢ne, i¡la Nje¡Njel SeÉ k¡a¡u¡a ¢hm, fÐ Ll¡ qCu¡R ¢hd¡u BN¡j pjeÄul fÐu¡Se e¡C L¡lZ ¢hml ¢hfl£a ®QL j¡lga
¢ah¡c R¡f¡e¡l p¢Qh hl¡hl SeLãl fr, Hhw ®Qu¡ljÉ¡e jq¡cul hÉhq©a N¡s£l f¡c¡e£ °al£ CaÉ¡¢cl SeÉ BN¡j Eš² V¡L¡ fÐc¡e Ll¡ qCu¡R z phÑ¡f¢l flhaÑ£a pLm BN¡j pjeÄu p¡de
h¡hc p¡L§mÉ (24,11,280 + 98,950 + 2,53,942 + 28,080 + 17,500)= 29,08,702/= V¡L¡ A¢NËj fÐc¡e Ll¡ qCu¡R EõMÉ Na 30 ®n S¤/08 Cw a¡¢lM ®Xp¡ Ahm¤ç qu (L¢f
Ll¡ qu z E¢õ¢Ma A¢NËjl AbÑ A¢XV Qm¡L¡m£e pju pjeÄu Ll¡l ®L¡e fÐj¡e fœ h¡ i¡EQ¡l e¢ba f¡Ju¡ k¡u pwk¤š²) z
e¡C z ¢p¢fX¢hÔE H ®L¡Xl 340,355,357,360 J 361 eðl Ae¤µRc Ae¤k¡u£ ANË£j fÐcš V¡L¡ Apj¢ða a¡L
Eq¡ â¦a ¢eø¢š/pjeÄu Hl hÉhÙÛ¡ L¢la qCh z ¢L¿º Bm¡QÉ A¢gp a¡q¡ Ll e¡C z Efl¡š² hÉ¡MÉ¡l Bm¡L Hhw kqa¤ Ca¡jdÉ BN¡j…¢m pjeÄu Ll¡ qCu¡R
®pqa¤ Bm¡QÉ A¢XV Bf¢š¢V ¢eØf¢šl SeÉ Ae¤l¡d Ll¡ qCm z
œ²¢jL i¡EQ¡l a¡¢lM A¢NËjl ¢hhlZ/k¡q¡L fÐc¡e A¢NËjl V¡L¡l f
ew ew Ll¡ qCu¡R ¢lj¡e
1 11 27/11/01 ¢hJ¢p h¡wm¡cn Hl Ae¤L§m 24 24,11,280.00
HpHg6, NË¡p ¢p¢mä¡l
2 05 9/10/02 L¢ÇfEV¡l ®j¢ne œ²u (l¡Sü) 98,950.00
3 06 01/10/02 L¢ÇfEV¡l ®j¢ne œ²u (Eæue) 98,950.00
4 ®mS¡l --- S: B: j¡æ¡e ®j¡õ¡, 2,53,942.00 Ef-jq¡hÉhÙÛ¡fL
ew 314 S: Ba¡Em j¡p¤c
5 54 29/6/02 °c¢eL SeLãl fÐ¢ah¡c R¡f¡e¡l SeÉ 28,080.00
6 56 29/6/2000 q¡a l¢ncl j¡dÉj N¡s£l f¡c¡e£ œ²ul SeÉ fÐN¢a 17,500.00
Cä¡¢øÌS ¢m:
®j¡V= 29,08,702/=
AaHh, ®L¡e AhÙÛ¡l ®fÐ¢ra Eš² ®L¡X¡m ¢hd¡e ®j¡a¡hL A¢NËj fÐcš 29,08,702/= V¡L¡ ¢hml j¡dÉj
pjeÄu Ll¡ qu e¡C z a¡q¡ ¢el£r¡¿¹ S¡e¡e¡l SeÉ Ae¤l¡d Ll¡ qCm ÙÛ¡e£u A¢gp LaÑªL ®L¡e Sh¡h fÐc¡e Lle
e¡C z pšl r¢al V¡L¡ Bc¡u Llax ¢el£rLL Ah¢qa Ll¡l SeÉ Ae¤l¡d Ll¡ k¡CaR z
(Audit 01 DPDC) 28
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11 72,71,557/= A¢XV Bf¢š¢Va Bl Hä BC eðl Hhw a¡¢lMl ®k EõM
¢houx- j¡m¡j¡m i¡ä¡l ®f±R¡l f§hÑ NËqe ®cM¡Cu¡ plhl¡qL¡l£L S¢lj¡e¡ qCa ®lq¡C fÐc¡e ®Xp¡l Ll¡ qCu¡R a¡q¡l jdÉ Bl Hä BC eðl ¢WL b¡¢LmJ a¡¢lM
72,71,557/= V¡L¡ B¢bÑL r¢a z 28/8/2001 Hl f¢lhaÑ qCh 20/9/2001 Cw (Bl Hä BC Hl L¢f
pwk¤š²) z a¡q¡R¡s¡ Bf¢š¢V L¡øj LaÑªfr LaÑªL öó fÐc¡el
SeÉ ¢hm fÐc¡el a¡¢lM 28/8/2001 EõM Ll¡ qCu¡R z k¡q¡ p
f¢lQ¡mL œ²u J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçl, ®Xp¡, Y¡L¡ A¢gpl 1999-2002 Cw p¡ml ¢qp¡h 22/7/2002 Cw a¡¢lM fkÑ¿¹ ÙÛ¡e£u
¢WL eq z fÐLªa fr Eš² a¡¢lM qCh 26/8/2001 Cw (L
i¡h ¢hno ¢el£r¡L¡m Q¤¢š² fœ eðl: 390/J Hä Hj LÉ¡f¡¢pVl hÉ¡wL, a¡w: 12/03/2001 qCa ®cM¡ k¡u k, jp¡pÑ BC¢Xu¡m
¢f pwk¤š²) z ®kqa¤ L¡øj LaÑªfr 26/8/2001 Cw a¡¢lM öól
H¾V¡lfÐ¡CS LaÑªL i¡la qCa Bjc¡e£Lªa 250 ®pV 11 ®L¢i hÉ¡wL LÉ¡f¡¢pVl p¤CQ plhl¡ql ¢e¢jš ®ø¡l Ah CeX¾V ew-36
SeÉ ¢hm fÐc¡e L¢lu¡R Hhw Aœ cçl qCa 27/8/2003 Cw a¡¢l-
a¡w: 10/02/01 Hl j¡dÉj Bcn fÐc¡e Ll¡ qu z ¢L¿º pw¢nÔø e¢b qCa ®cM¡ k¡u j¡m¡j¡m L¡øj öó fÐc¡el SeÉ LaªÑfr 28/08/01
M Eš² ¢hm f¢ln¡dl hÉhÙÛ¡ ®eJu¡ qCu¡R gm 28/8/2003 Cw
a¡¢lM hl¡Ÿ fÐc¡e Ll¡ qCmJ i¡ä¡l (l¡Sü), VwN£ LaÑªL Bl Hä BC ew-62 a¡w: 28/08/01 a¡¢lM 250 ®pV hÉ¡wL LÉ¡f¡¢pVl
a¡¢lM j¡m¡j¡m i¡ä¡l ®f±R¡ Aü¡i¡¢hL eq z a¡q¡R¡s¡ j¡m¡j¡m
NËqe fÐcnÑel j¡dÉj j¡m¡j¡m plhl¡qL¡l£L ®Vä¡l/®L¡Vnel 5.25 naÑ¡e¤k¡u£ 10% q¡l S¢lj¡e¡ h¡c 72,71,557.00
¢hmð plhl¡ql S¢lj¡e¡l naÑ qCm fÐ¢a pç¡q 1% q¡l phÑj¡V
V¡L¡ (7,27,15,573^ 10%) S¢lj¡e¡ qCa ®lq¡C fÐc¡e Ll¡u ®Xp¡ LaÑªfrl Eš² 72,71,557.00 V¡L¡ p¡nÐu qCa h¢’a Ll¡ qCu¡R
10% z
(L¢f pwk¤š²) z ¢ejÀ ¢hhlZ ®cJu¡ qCm x
Hja¡hÙÛ¡u, h¢ZÑa hÉ¡MÉ¡l Bm¡L Efl¡š² A¢XV Bf¢š¢V
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ew ¢aù¡el e¡j ¢hhlZ fœ pju f¢lj¡Z V¡L¡l f¢lj¡e
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1z 3/10/01 ®jp¡pÑ BC 250 ®pV 120 ¢ce 28/8/01 7,27,155.73 10% 72,71,557.00
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AaHh, ®Le Hhw ®L¡e AhÙÛ¡l ®fÐ¢ra j¡m¡j¡m L¡øj fÐc¡el f§hÑ i¡ä¡l NËqZ ®cM¡e¡l gm ®Xp¡l l¡Sü h¡hc 72,71,557.00
V¡L¡ l¡Sü r¢a Ll¡ qCu¡R a¡q¡ ¢el£r¡L S¡e¡e¡l SeÉ Ae¤l¡d Ll¡ qCm ÙÛ¡e£u A¢gp LaÑªL ®L¡e Sh¡h fÐc¡e Lle e¡C z pšl
i§yu¡ j¡m¡j¡m NËqel SeÉ i¡ä¡l LjÑLaÑ¡l ¢eLV qCa r¢al V¡L¡ Bc¡u Llax ¢el£rLL Ah¢qa Ll¡l SeÉ Ae¤l¡d Ll¡ k¡CaR z

(Audit 01 DPDC) 29
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1 2 3 4 5
12 ¢houx- fÐu¡Se e¡ b¡L¡ paÅJ VÊ¡¾pglj¡l plhl¡q ®eJu¡u/®Xp¡/plL¡ll 1,67,67,000/= V¡L¡ r¢a c¡u c¡¢uaÅ 1,67,67,000/= h¢ZÑa j¡m¡j¡m Y¡L¡ ®jVÊ¡- nql h¢qiÑ§a Hm¡L¡l ¢hc¤Év ¢halZ
¢edÑ¡le BhnÉL z fÐLÒf Hl BJa¡u Ae¤j¡¢ca ¢f¢f ®j¡a¡hL pwNËq Ll¡ qCu¡R z plL¡l£
¢pÜ¡¿¹ ®j¡a¡hL Efl¡š² fÐLÒf Hm¡L¡ fõ£ ¢hc¤Éa¡ue ®h¡XÑ J ®Xp-
f¢lQ¡mL, œ²u J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçl, ®Xp¡, Y¡L¡ A¢gpl 1999-2002 p¡ml ¢qp¡h ÙÛ¡e£u i¡h ¢hno ¢el£r¡L¡m L¡ Hl ¢eLV qÙ¹¡¿¹ll gm Cq¡l Q¡¢qc¡ hÉ¡fL q¡l qÊ¡p f¡u z ¢LR¤
®cM¡ k¡u ®k, ¢el£r¡d£e A¢gpl BJa¡d£e fÐLÒf i¡ä¡l (Eæue) VwN£, N¡S£f¤l Hl l¢ra ®mS¡l ew- ¢f¢X¢f fª: 37 ¢LR¤ NË¡jÉ Hm¡L¡ ®Xp¡l BJa¡u ¢Rm ®pM¡e ¢LR¤ pwMÉL ¢p-
qCa ®cM¡ k¡u ®k, Q¤¢š² ew-2994/¢f¢X¢f/ VÊ¡¾pglj¡l a¡¢lM 08/3/00 Hl j¡dÉj 25 ®L¢i ¢Xú: VÊ¡¾pglj¡l ‰m ®gCS VÊ¡¾pglj¡l hÉhq¡l Ll¡ qCu¡R z ¢p‰m ®gCS
500¢V Hhw 15 ®L¢iH VÊ¡¾pglj¡l 140¢V plhl¡q ®eJu¡ qu z Bl Hä BC ew- ¢VHp/345 a¡w-29/5/00 J ¢V VÊ¡¾pglj¡l f¢lhaÑe J Sl¦l£ Q¡¢qc¡ ¢jV¡e¡l mrÉ VÊ¡¾pglj¡l œ²u
Hp-10/364 a¡w-8/11/00 z ®mS¡l fkÑ¡m¡Qe¡u ®cM¡ k¡u ®k, 15 ®L¢iH VÊ¡¾pglj¡l j¡œ 3¢V J Hä Hj p¡ajp¢Sc f§hÑL jJS¤c Ll¡ qCu¡R z haÑj¡e ¢p‰m ®gCS VÊ¡¾pglj¡l jJS¤c
®L 28/6/00 a¡¢lM Cp¤É Ll Hhw 15 ®L¢iH VÊ¡¾pglj¡l j¡œ 137¢V AeÉ¡eÉ ®Xp¡ A¢gpL 8/11/00 a¡¢lM BR 25 ®L¢iH 86¢V Hhw 15 ®L¢iH 18¢V (L¢f pwk¤š²) z
Cp¤É Ll¡ qu z c£OÑ ¢ae hvpl A¢ah¡¢qa qJu¡l fl AbÑ¡v 30/9/02 a¡¢lM A¢XV Qm¡L¡m£e pjk fkÑ¿¹, Bl ®L¡e
Eõ¢Ma VÊ¡¾pglj¡l C¤pÉ Ll¡l ®L¡e fÐj¡e ®cM¡ k¡u e¡C z AbÑ¡v Eõ¢Ma VÊ¡¾pglj¡l ®Xp¡l ®L¡e L¡S AaHh, Efl¡š² hÉ¡MÉ¡ J h¡Ù¹ha¡l Bm¡L Bf¢š¢V ¢eØf¢šl SeÉ Ae¤l¡d
hÉhq©a qµR e¡ z gm h¡c h¡L£ 25 ®L¢iH (500 - 137)=363¢V Hhw 15 ®L¢iH (140-3)=137¢V c£OÑ ¢ce Ll¡ qCm z
AbÑ¡v ®M¡m¡ BL¡nl ¢eQ fl BR z k¡l j§mÉ 25 ®L¢iH VÊ¡¾pglj¡l 363¢V fÐ¢a¢V 36,000.00 V¡L¡ ¢qp¡h
(363 ^ 36,000)=1,30,68,000.00 V¡L¡ Hhw 15 ®L¢iH 137¢V fÐ¢a¢V 27,000.00 V¡L¡ ¢qp¡h (27,000 ^ 137)=
36,99,000.00 V¡L¡ HL¤e (1,30,68,000 + 36,99,000)= 1,67,67,000.000 V¡L¡ ®Xp¡/plL¡ll B¢bÑL r¢a p¡de
Ll¡ qCu¡R z k¡q¡ c¡u-c¢uaÅ ¢edÑ¡lZ BhnÉL (L¢f pwk¤š²) z
AaHh, HC ¢hou kb¡kb j¿¹hÉ fÐc¡el SeÉ Ae¤l¡d Ll¡ qCm ÙÛ¡e£u A¢gp LaªªÑL ®L¡e Sh¡h fÐc¡e Lle e¡C z (®j¡: n¡jp¤m Bmj)
pšl r¢al V¡L¡ Bc¡u Llax ¢el£rLL Ah¢qa Ll¡l SeÉ Ae¤l¡d Ll¡ k¡CaR z Ef-jq¡hÉhÙÛ¡fL

(Audit 01 DPDC) 30
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1 2 3 4 5
13 ¢houx- f§hÑl œ²uLªa j¡m¡j¡m Cp¤É e¡ qJu¡ pšÆJ f§Zl¡u œ²u¡cnl j¡dÉj j¡m¡j¡m œ²u L¢lu¡ i¡ä¡ll h¡¢ql 4,23,88,208/= E¢õ¢Ma j¡m¡j¡m…¢m c¤C¢V Bm¡c¡ Bm¡c¡ fÐLÒfl ¢f¢f ®j¡a¡hL
®g¢mu¡ l¡M¡u plL¡ll 3,82,45,000/= V¡L¡ r¢a k¡q¡l p¤c¡pm 4,23,88,208/= V¡L¡ Bc¡u ®k¡NÉ z fÐLÒf f¢lQ¡mLcl Q¡¢qc¡l ¢i¢ša pwNËq Ll¡ qCu¡R z CBl-3 fÐLÒfl
®ju¡c S¤e 2003 p¡m ®no qCu¡R z ¢jV¡l ÙÛ¡fel L¡kÑÉ¡cn fÐc¡eJ
f¢lQ¡mL, œ²u J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçl, ®Xp¡, Y¡L¡ A¢gpl BJa¡d£e ¢ehÑ¡q£ fÐL±nm£, ¢p.Hp. ¢hmð qu z ¢jV¡l fÐ¢aÙÛ¡fe Bä¡l NË¡Eä LÉ¡hm pq Be¤p¡¢‰L
¢X(Eæue), ®Xp¡, VwN£ Hl 1999-2002 p¡ml ¢qp¡h 22/7/2002 a¡¢lM fkÑ¿¹ pju ÙÛ¡e£ui¡h ¢hno AeÉ¡eÉ j¡m¡j¡ml fÐu¡Se qu z Be¤p¡¢‰L j¡m¡j¡ml Ai¡h fÐ¢aÙÛ¡f-
¢el£r¡L¡m i¡ä¡ll ®mS¡l eðl CBl-3, fªù¡ ew- 207 J 209 fkÑ¡m¡Qe¡u ®cM¡ k¡u ®k, Q¤¢š² fœ ew- el L¡S ¢LR¤V¡ ¢hmð qu z ¢jV¡l fÐ¢aÙÛ¡fel L¡S öl¦ qCu¡R Hhw
2178/Hg¢XBl¢f/¢jV¡¢lw CE¢eV a¡¢lM-08/02/01 Hhw Bl Hä BC ew-10/405 a¡w-28/6/01 Hl AeL…¢m ¢jV¡l ÙÛ¡fe Ll¡ qCu¡R z phÑ¡f¢l ®Xp¡ HL¢V Sl¦l£
j¡dÉj 11 ®L¢i ¢jV¡¢lw CE¢eV 15/5 HÉ¡¢Çfu¡l 20¢V 30/5 HÉ¡¢Çfu¡l 20¢V œ²u Ll¡ qu z ¢L¿º ®ph¡j§mL fÐ¢aù¡ez phÑc¡ ¢hc¤Év plhl¡q Q¡m¤ l¡M¡l SeÉ Sl¦l£
Eš² j¡m¡j¡m AcÉ¡h¢d Cp¤É Ll¡ qu e¡C z fÐu¡Se ®j¡a¡hL ¢h¢iæ °hc¤É¢aL j¡m¡j¡m pwNËq f§hÑL ¢hc¤Év
hÉhÙÛ¡ pQm l¡¢Ma qu z haÑj¡e HC pLm ¢jV¡l jJS¤c e¡C z
Efl ¢cL Q¤¢š² fœ ew- 12/CBl-3/¢jV¡¢lw CE¢eV a¡w-14/10/2002 Cw Hhw Bl Hä BC ew-10/426 Hl j¡dÉj 11
®L¢i ¢jV¡¢lw CE¢eV 15/5 HÉ¡¢Çfu¡l Hl 25¢V Hhw 30/5 HÉ¡¢Çfu¡ll 128¢V œ²u Ll¡ qu z ¢L¿º Eõ¢Ma AaHh, Efl¡š² hÉ¡MÉ¡ J h¡Ù¹ha¡l Bm¡L Bf¢š¢V ¢eØf¢šl SeÉ Ae¤l¡d
j¡m¡j¡m…¢m AcÉ¡h¢d AbÑ¡v BNø/2002 fkÑ¿¹ HL¢VJ Cp¤É Ll¡ qu e¡C z gm LaÑªfrl 11 ®L¢i ¢jV¡¢lw CE Ll¡ qCm z
¢eV 15/5 HÉ¡¢Çfu¡l fÐ¢a¢V 2,25,000.00 V¡L¡ ¢qp¡h (20 + 25)=45¢V ^ 2,25,000)=1,01,25,000.00
V¡L¡ Hhw 30/5 HÉ¡¢Çfu¡l Hl (20+128)=148¢V fÐ¢a¢V 1,90,000.00 V¡L¡ ¢qp¡h (148 ^
1,90,000)=2,89,20,000 V¡L¡ p¡L¤mÉ (1,01,25,000 + 02,89,20,000)= 3,82,45,000.00 V¡L¡ k¡q¡l Bl Hä BC
a¡¢lM qCa AbÑ¡v 28/6/02 qCa 31/8/02 a¡¢lM fkÑ¿¹ ®j¡V 13 j¡p h¡wm¡cn hÉ¡wLl phÑ¢ejÀ p¤c 10% ¢qp¡h
(3,82,45,000 ^ 10%`12 ^ 13)=49,43,208.00 V¡L¡ B¢bÑL r¢a k¡q¡l p¤c¡pm (3,82,45,000 +
49,43,208)=4,23,88,208.00 V¡L¡ Bc¡uk¡NÉ z Eõ¢Ma V¡L¡l j¡m¡j¡m…¢m i¡ä¡ll h¡¢ql Ù¹¢fLªa AhÙÛ¡u f¢su¡
b¡L¡u Eq¡l …eNa j¡e ü¡i¡¢hL i¡h ¢heø qCu¡R z ¢hd¡u AfÐu¡Se£u j¡m¡j¡m œ²ul SeÉ p¤c¡pm Eš² r¢al
V¡L¡ pw¢nÔø c¡u£ hÉ¡¢š²hNÑl ¢eLV qCa Bc¡u ®k¡NÉ z Ef-jq¡hÉhÙÛ¡fL
AaHh, ®Le Hhw ®L¡e AhÙÛ¡u ®fÐ¢ra f§hÑ œ²uLªa j¡m¡j¡m L¡S hÉhq¡l e¡ L¢lu¡ Eq¡ jS¤c Llax f§Zl¡u
j¡m¡j¡m œ²u Ll¡ plL¡ll 3,82,45,000.00 V¡L¡ BhÜ Ll¡u Eš² V¡L¡l p¤c¡pm 4,23,88,208.00 V¡L¡ r¢al ¢hou
¢el£r¡L S¡e¡e¡l SeÉ Ae¤l¡d Ll¡ qCm ÙÛ¡e£u A¢gp LaÑªL ®L¡e Sh¡h fÐc¡e Lle e¡C z pšl AfÐu¡Se£u
j¡m¡j¡m œ²ul SeÉ c¡uc¡¢uaÅ ¢el©fe Llax r¢al V¡L¡ Bc¡ul hÉhÙÛ¡ NËqe L¢lu¡ ¢el£rLL Ah¢qa Ll¡l SeÉ

(Audit 01 DPDC) 31
cçll e¡j x L¾VÌ¡ƒp Hä fÐ¢LElj¾Vp p¡LÑm, ¢X¢f¢X¢p, ¢hc¤Év ihe, 1 ew Bë¤m N¢Z ®l¡X, Y¡L¡-1000 z ¢el£r¡ pex- 1999-2002
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14 ¢houx- 121¢V HÉ¡p¡¢pkV ¢X¢ØVÌ¢hEne HÉ¡L¤Cfj¾V (¢X¢p fÉem) pÇf§ZÑ l©f eø 49, E¢õ¢Ma j¡m¡j¡m…¢m ¢iæ ¢iæ fÐLÒfl BJa¡u fÐLÒfl ¢f¢f
qCu¡ k¡Ju¡u ®Xp¡/plL¡ll 32,95,905/= V¡L¡ r¢a k¡q¡ p¤c¡pm 49,42,963/= V¡L¡ Bc¡u 042,963/= ®j¡a¡hL pwNËq Ll¡ qu z a¡q¡R¡s¡ Eš² j¡m¡j¡m…¢m f§ZÑ¡‰
®k¡NÉ z CE¢eV eq z Cq¡ hÉ¡V¡l£, hÉ¡V¡l£ Q¡SÑ¡l Hl M¤Ql¡ k¿»¡wn
j¡œ z œ²uLªa M¤Ql¡ k¿»¡wnl f¢lj¡e 121¢V AbÑ¡v 25 ®pV z
f¢lQ¡mL, œ²u J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçl, ®Xp¡, Y¡L¡ A¢gpl 1999-2002 p¡ml ¢qp¡h ÙÛ¡e£u i¡h ¢hno HC pLm j¡m¡j¡m hÉ¡V¡l£, hÉ¡V¡l£ Q¡SÑ¡l ÙÛ¡fel L¡S
¢el£r¡L¡m ®cM¡ k¡u ®k, ¢el£r¡d£e A¢gpl BJa¡d£e fÐLÒf i¡ä¡l (Eæue), VwN£, N¡S£f¤l-H l¢ra hÉhq©a qu z k¡q¡ c£OÑL¡m pwlre L¢lu¡ l¡¢MmJ p¡d¡lZax eø
®mS¡l ew-16 fª:95 fkÑ¡m¡Qe¡u ®cM¡ k¡u Q¤¢š² ew-5809/CBl-3/hÉ¡V¡l£ a¡w-02/10/96 Cw Hl qu e¡ z ¢h¢iæ p¡h-®ønel °hc¤É¢aL k¿»f¡¢al ®jl¡ja L¡S
j¡dÉj ¢WL¡c¡l ®jp¡pÑ BC¢Xum H¾V¡lfÐ¡CS Hl j¡dÉj 15¢V HÉ¡p¡¢puV ¢X¢ø¢hEne HÉ¡L¤Cf- Cq¡ hÉhq¡l Ll¡ qu z Bf¢ša Eõ¢Ma pÇf§ZÑ j¡mj¡m hÉhq¡l Ll¡
j¾V (¢X¢p fÉ¡em) plhl¡q ®eJu¡ qu z k¡q¡l Bl Hä BC ew- ¢V Hp-10/117 a¡w-02/7/97 Cw ¢L¿º Eš² qCu¡R z
15¢V ®pV j¡m¡j¡ml jdÉ HL¢V J Cp¤É e¡ L¢lu¡C f§Zl¡u I HLC fÐ¢aù¡e qCa Q¤¢š² ew 1995/CBl-
2/hÉ¡V¡l£ a¡w 02/10/98 Cw Hl j¡dÉj 10 ®pV plhl¡q ®eJu¡ qu z Eš² 10 ®pV j¡m¡j¡m Cp¤É Ll¡ qu z Hja¡hÙÛ¡u, A¢XV Bf¢š¢V ¢eÖf¢šl SeÉ Ae¤l¡d Ll¡ qCm z
¢L¿º f§hÑl 15 ®pV ®mS¡l ew-12 qCa ®mS¡l ew- CBl-1 fª:43 H ÙÛ¡e¡¿¹l Ll z k¡q¡ AcÉ¡hd£
AhÉhq©a AhÙÛ¡u f¢su¡ l¢qu¡R z gm LaÑªfrl 15 ®pV HÉ¡p¡¢puV ¢X¢ø¢hEne HÉ¡L¤Cfj¾V (¢X
¢p fÉ¡em) fÐ¢a¢V 2,19,687.00 V¡L¡ ¢qp¡h (219687 ^ 15)=32,95,305.00 V¡L¡ ¢e¢ÕQa r¢a p¡¢da
qu z k¡q¡ 7/97 qCa 6/02 pju fu¿¹ ®j¡V 5 hvpl h¡ 60 j¡p Hl p¤c h¡hc hvpl phÑ¢ejÀ p¤c 10% ¢qp¡h
p¤c h¡hc 16,47,653.00 V¡L¡ p¤c¡pm (32,95,305 + 16,47,963.00) = 49,42,963.00 V¡L¡ Bc¡u ®k¡NÉ
z (®j¡: n¡jp¤m Bmj)
Ef-jq¡hÉhÙÛ¡fL
AaHh, HC ¢hou kb¡kb j¿¹hÉ fÐc¡el SeÉ Ae¤l¡d Ll¡ qCm ÙÛ¡e£u A¢gp LaÑªL ®L¡e Sh¡h fÐc¡e L- Q¤¢š² J œ²u p¡LÑm, ¢X¢f¢X¢p z
le e¡C z pšl r¢al V¡L¡ Bc¡u Llax ¢el£rLL Ah¢qa Ll¡l SeÉ Ae¤l¡d Ll¡ k¡CaR z

(Audit 01 DPDC) 32
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15 ¢houx- ¢edÑ¡¢la pju L¡kÑÉ pÇf¡ce hÉ¡bÑ ¢WL¡c¡lNZl ¢eLV qCa S¢lj¡e¡ Bc¡u e¡ Ll¡u plL¡- 1,03,84,715/= Q¤¢š²fœl h¢ZÑa Force Majeure Hl BJa¡u plhl¡qL¡l£l Bhce
ll 1,03,84,715/= V¡L¡ B¢bÑL r¢a z Eš² V¡L¡ Bc¡u ®k¡NÉ z ®j¡a¡hL LaÑªfrl Ae¤j¡ceœ²j plhl¡qL¡m S¢lj¡e¡ hÉ¢aa hª¢Ü
Ll¡ qu z Ec¡qle ül©f Bf¢ša h¢ZÑa œ²¢jL ew: 5-H h¢ZÑa Q¤
f¢lQ¡mL œ²u J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçl, ®Xp¡ Hl œ²u¡cn ew: ¢fHp-2/œ²u-22639 a¡w: 9/9/98 Cw H ¢š² ew: 758/CBl-3/VÊ¡¾pglj¡l a¡w:12/12/2000 Cw Hl ¢hfl£a
h¢ZÑa h¡¢Z¢SÉL naÑ¡hm£ 5(¢h) ®j¡a¡hL plhl¡q pÇfæ ¢hmð qCm fÐ¢a pç¡ql SeÉ plhl¡qLªa l¡S¯e¢aL A¢ÙÛla¡, qla¡m, djÑOV CaÉ¡¢c L¡lZ ¢h-
j¡m¡j¡ml j§mÉl 10% q¡l phÑ¡µQ 10% S¢lj¡e¡ R¡s¡ J œ²u¡cn h¡¢am Ll¡l ¢euj l¢qu¡R (L¢f pwk¤š²) hQe¡f§hÑL plhl¡qL¡m S¢lj¡e¡ hÉ¢aa hª¢Ü Ll¡ qCu¡R (L¢f
z pwk¤š²) z a¡q¡R¡s¡ plhl¡qL¡l£ LaÑªL j¡m¡j¡m plhl¡ql f§hÑ
®Xp¡ fÐ¢a¢e¢d j¡m¡j¡m fÐ¡LÚplhl¡q f¢lcnÑe L¢lhe h
f¢lQ¡mL, œ²u J i¡ä¡l hÉh¡ÙÛ¡fe¡ f¢lcçl, ®Xp¡ Y¡L¡ A¢gpl 1999-2000 qCa 2001-2002 p¡ml ¢qp¡h ¢mu¡ naÑ b¡L (L¢f pwk¤š²) z ÚHC fÐ¡LÚplhl¡q f¢lcnÑL
ÙÛ¡e£u i¡h ¢hno ¢el£r¡L¡m (f¢l¢nø L-H) h¢ZÑa 6¢V L¡Sl ¢hm i¡EQ¡l L¡kÑÉ¡cn ®Vä¡l J ®Xp¡l EµQ fkÑ¡ul LjÑLaÑ¡ pÇfæ L¢lu¡ b¡Le z AeL pju
AeÉ¡eÉ pw¢nÔø ®lLXÑ fœ fkÑ¡m¡Qe¡ L¢lu¡ ®cM¡ k¡u ®k, ¢hi¡N ¢edÑ¡¢la pju L¡kÑÉpÇf¡ce ®Xp¡l fÐ¢a¢e¢d LaÑªL j¡m¡j¡m fÐ¡LÚplhl¡q f¢lcnÑe ¢hmð
hÉbÑ ¢WL¡c¡lNZl ¢eLV qCa S¢lj¡e¡ Bc¡u e¡ Ll¡u plL¡ll 1,03,84,715.00 V¡L¡ B¢bÑL r¢a qCu¡R O¢Vm plhl¡qL¡m S¢lj¡e¡ hÉ¡¢aa hª¢Ü Ll¡ qu z
z
Hja¡hÙÛ¡u, Efl¡š² hÉ¡MÉ¡ J h¡Ù¹ha¡l Bm¡L A¢XV Bf¢š¢V
AaHh, HC ¢hou kb¡kb j¿¹hÉ fÐc¡el SeÉ Ae¤l¡d Ll¡ qCm ÙÛ¡e£u A¢gp LaÑªL ®L¡e Sh¡h fÐc¡e ¢eØf¢šl SeÉ Ae¤l¡d Ll¡ qCm z
Lle e¡C z pšl r¢al V¡L¡ Bc¡u Llax ¢el£rLL Ah¢qa Ll¡l SeÉ Ae¤l¡d Ll¡ k¡CaR z

Ef-jq¡hÉhÙÛ¡fL

(Audit 01 DPDC) 33
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16 ¢houx- phÑ¢ejÀ clc¡a¡l cl Afr¡ A¢dL cl EÜªšL¡l£cl c¡a¡l Ae¤L§m L¡kÑÉ¡cn fÐc¡e LaÑªfrl 1,02,19,540/= pw¢nÔø Q¤¢š²l ¢hfl£a j¡m¡j¡m œ²ul ¢e¢jš BqÆ¡eLªa clfœ c¢mm
1,02,19,540/= V¡L¡ p¡nÐu qCa h¢’a z k¡¢Qa L¡¢lNl£ hZÑe¡l p¢qa phÑ¢ejÀ clc¡a¡ ®jp¡pÑ Hj.Hj j¡¢ÒV
p¡¢iÑpp Hl L¡¢lNl£ fÐÙ¹¡h p¢WL ¢Rm e¡ k¡q¡l gm Eš² clfœ
fÐÙ¹¡h j§mÉ¡uel SeÉ N¢Wa L¢j¢V a¡q¡¢cNL L¡¢lNl£i¡h ee ®lpfe
f¢lQ¡mL, œ²u J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçl, ®Xp¡, Y¡L¡ A¢gpl 1999-2002 p¡ml ¢qp¡h ÙÛ¡e£u i¡h ¢hno ¢el£r¡L¡m ¢pi ¢qp¡h ¢hhQe¡ Lle (L¢f pwk¤š²) z ¢hc¤Év fÐh¡q p¢WL l¡M¡l
¢WL¡c¡l/plhl¡qL¡l£l ¢hm i¡EQ¡l Q¤¢š² fœ J i¡EQ¡l ew- 8 a¡w: 05/01/02 Cw qCa ®cM¡ ®Nm ®k, Q¤¢š² fœ SeÉ p¢WL j¡fl Hhw p¢WL j¡el j¡m¡j¡m hÉhq¡l Ll¡ Af¢lq¡kÑÉ z
ew-3/Bl¢f¢XHp/H„Hm¢fC LÉ¡hm a¡w:12/6/2000 Hhw p§œ ew-¢fHp-1/œ²u-2/47 a¡w:22/4/01 Hl j¡dÉj 11 ®L AeÉb¡u hs dlel c§OÑVe¡u S¡ej¡ml ¢hl¡V r¢a p¡de qCa f¡l Hhw A
¢i 185 ¢j:¢j: 3-®L¡l H„Hm¢fC HÉ¡m¤¢j¢eu¡j Bä¡lNË¡Eä LÉ¡hm 20.00 ¢L:¢j: œ²ul ¢e¢jš ®Xp¡l ÙÛ¡e£u ¢hla ¢hc¤Év fÐh¡q j¡l¡aÈLi¡h hÉqa qCa f¡l z k¢cJ B¢bÑL i¡h
clfœ/®L¡Vne BqÆ¡e Ll¡ qCm 5¢V plhl¡q fÐ¢aù¡e clfœ c¡¢Mm Lle z 05 Se cl c¡a¡l jdÉ Hj.Hp. j¡¢ÒV p¡¢iÑpp a¡q¡l¡ Lj cl fÐÙ¹¡h L¢lu¡Re ¢L¿º L¡¢lNl£i¡h a¡q¡cl p¢WL j¡el/j¡fl
a¡q¡l fÐcš cl 1,27,80,460.00 V¡L¡ Afl ¢cL Hj.Hp.H.C.¢Sp C¾V¡leÉ¡ne¡m LaÑªL fÐcš cl 2,30,00,000.00 e¡ qJu¡u a¡q¡cl-®L ee lpfe¢pi ¢hhQe¡ L¢lu¡ L¡¢lNl£i¡h ®lpfe¢pi
V¡L¡ ¢Rm ¢L¿º ¢el£r¡ GZ A¢gp phÑ¢ejÀ clc¡a¡ Hj.Hp. j¡¢ÒV p¡¢iÑpp Hl fÐcš 1,27,80,460.00 V¡L¡u phÑ¢ejÀ clc¡a¡l p¢qa Eš² j¡m¡j¡m plhl¡ql SeÉ Q¤¢š² ü¡rl Ll¡ qu z
L¡kÑÉ¡cn fÐc¡e e¡ L¢lu¡ 2u cl c¡a¡l cl 2,30,00,000.00 V¡L¡ L¡kÑÉ¡cn fÐc¡e Ll¡u (2,30,00,000 - 1,27,80,460)
=1,02,19,540.00 V¡L¡ LaÑªfrl B¢bÑL p¡nÐu qCa h¢’a Ll¡ qCu¡R z ¢hhlZ ¢ejÀ ®cJu¡ qCm (L¢f pwk¤š²) z Efl¡š² hÉ¡MÉ¡l Bm¡L h¢ZÑa Bf¢š¢V ¢eØf¢šl SeÉ Ae¤l¡d
Ll¡ qCm z
j¡m¡j¡ml e¡j f¢lj¡Z clfœ Awn J clc¡a¡l e¡j fÐcš cl
11 ®L¢i 185¢j:¢j: 20 ¢L:¢j: 1z HjHp. j¡¢ÒV p¡¢iÑpp 1,27,80,460.00 1j
20 ¢L:¢j: 2z HjHp p¡j¡c C¢”¢eu¡¢lw 3,17,50,000.00 5j
Ju¡LÑp ¢m:
20 ¢L:¢j: 3z HjHp. H¢Sp 2,30,00,000.00 2u
C¾V¡leÉ¡ne¡m
3-®L¡l H„Hm¢fC
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20 ¢L:¢j: 4z Hj.Hj.¢h.Bl.¢h. LÉ¡hm 2,38,60,000.00 3u
HÉ¡m¤¢j¢eu¡j Bä¡l Cä¡¢øÌS ¢m: (CE¢eV-2)
NË¡Eä LÉ¡hm 20 ¢L:¢j: 5z Hj.Hp.He.ÚBl.¢S. ¢m: 2,50,00,000.00 4bÑ
AaHh, Efl¡š² ¢hou kb¡kb j¿¹hÉ fÐc¡el SeÉ ÙÛ¡e£u LaÑªfrl cª¢ø BLoÑe Ll¡ qCm ÙÛ¡e£u A¢gp LaÑªL ®L¡e
Sh¡h fÐc¡e Lle e¡C z pšl r¢al V¡L¡ Bc¡u Llax ¢el£rLL Ah¢qa Ll¡l SeÉ Ae¤l¡d Ll¡ k¡CaR z

(Audit 01 DPDC) 34
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17 45,50,000/= E›¡¢fa A¢XV Bf¢š¢Va plhl¡qahÉ ¢halZ VÊ¡¾pglj¡ll 20% h¤-
¢houx- clfœ naÑ¡e¤k¡u£ h¤uV ®Vø hÉ¢aa VÊ¡¾pglj¡l plhl¡q ®eJu¡u ®Xp¡l 45,50,000/= V¡L¡ uV qCa ®Vø Ll¡e¡l hš²hÉ p¢WL eq z fÐLªafr qCh 2% (c¤C)
r¢a z na¡wn z clfœ fÐÙ¹¡hl p¢qa h¤uVl ®Vø p¡¢VÑ¢gLV c¡¢Mm
Ll¡u Hhw f§Zl¡u h¤uV ®Vø Ll¡e¡ pju p¡fr qCh ¢hd¡u Eš²
f¢lQ¡mL, œ²u J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçl, ®Xp¡, Y¡L¡ A¢gpl 1999-2002 p¡ml ¢qp¡h ÙÛ¡e£u i¡h ¢hno ®Vø qCa LaÑªfrl Ae¤j¡ceœ²j AhÉ¡q¢a ®cJu¡ qu (L¢f
¢el£r¡L¡m clfœ fÐ¡‚me fkÑÉ¡m¡Qe¡u f¢lm¢ra qu ®k, Aœ L¡kÑ¡mu ¢h¢iæ VÊ¡¾pglj¡l œ²ul SeÉ pwk¤š²) z a¡q¡R¡s¡ fÐ¢a¢V VÊ¡¾pglj¡l Vøl SeÉ clfœ
Q¤¢š² fœ a¡w-504/Hg Bl ¢X¢f a¡w-14/5/00 J Q¤¢š² fœ ew-136/C,Bl-3/VÊ¡¾pglj¡l a¡w-29/12/99 $50,000.00 l¡M¡ qCu¡R h¢mu¡ ®k Bf¢š E›¡fe Ll¡ qCu¡R
Hl j¡dÉj ¢p¢X BC 455 ¢V VÊ¡¾pglj¡l plhl¡q NËqe Ll¡ qu z Q¤¢š² fœl naÑ¡e¤k¡u£ plhl¡qLªa a¡q¡ kb¡bÑ eq z
VÊ¡¾pglj¡l Hl 20% h¤uV qCa ®Vø Ll¡e¡l naÑ b¡L¡u ¢hm f¢ln¡dl pju 5% Eš² ®Vø Hl S¡¢je ül©f
¢WL¡c¡ll ¢eLV qa LaÑe L¢lu¡ l¡M¡ qu z k¡q¡ ®Vø ¢lf¡VÑ Ešmel fl ®gla ®k¡NÉ ¢Rm z ¢L¿º Hja¡hÙÛ¡u, A¢XV Bf¢š¢V ¢eØf¢šl SeÉ Ae¤l¡d Ll¡ qCm z
LaÑªfr ¢WL¡c¡ll Bhcel ®fÐ¢ra h¤uV ®Vø hÉa£a ¢WL¡c¡ll ¢hm qCa ®Vø ¢g h¡hc LaÑeLªa 5%
¢lVene j¡¢e i¡EQ¡l ew-03/a¡w-1608/00 J i¡EQ¡l ew-32 a¡w-06/8/000 Hl j¡dÉj ®glv fÐc¡e L¢lu¡Re
z EõMÉ ®k, fÐ¢a¢V VÊ¡¾pglj¡l h¤uV ®Vø Ll¡l SeÉ 50,000.00 V¡L¡l EdÄÑ l¡M¡ qu z
k¡q¡ fÐ¡‚me/clfœ fÐ¢a CE¢eV VÊ¡¾pglj¡ll j§mÉl p¢qa ®k¡N L¢lu¡ j§mÉ/cl ¢edÑ¡¢la qu z Hrœ
®Vø hÉa£a ¢hm f¢ln¡d Ll¡u ¢WL¡c¡lL (455 ^ 20 ^ 50,000)=45,50,000.00 V¡L¡ B¢bÑL (®j¡: n¡jp¤m Bmj)
pq¡ua¡ Ll¡u Eš² V¡L¡ ®Xp¡l B¢bÑL hÉu S¢ea r¢a qCu¡R (fÐj¡e fœ pwk¤š²) z Ef-jq¡hÉhÙÛ¡fL
AaHh, HC ¢hou kb¡kb j¿¹hÉ fÐc¡el SeÉ Ae¤l¡d Ll¡ qCm ÙÛ¡e£u A¢gp LaÑªL ®L¡e Sh¡h fÐc¡e

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(Audit 01 DPDC) 35
18 ¢houx- A¢dL cl EÜªaL¡l£ ®hplL¡l£ fÐ¢aø¡e qCa ¢fLBf plhl¡q ®eJu¡l 30,20,640/= V¡L¡ r¢a pq 30,20,640/= h¢ZÑa ¢hou EõMÉ ®k, p¡hL ®Xp¡l j¡WfkÑÉ¡u L¡Sl SeÉ
plL¡l£ ¢ecÑn mwOe z 16¢V ¢p‰m LÉ¡h ¢fL-Bf pwNËql SeÉ j¿»Z¡mu Ae¤j¡ce
fÐc¡e Ll z j¡W-fkÉ¡u L¡Sl ®rœ fÐaÉ¿¹ A’m k¡Ca qu Hhw
f¢lQ¡mL œ²u J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçl, ®Xp¡, 1 ew Bë¤m N¢Z ®l¡X, ¢hc¤Év ihe, Y¡L¡ A¢gpl ®m¡Lhm J j¡m¡j¡m hqe L¢lu¡ ¢hc¤Év hÉhÙÛ¡L phÑc¡C pQø
1999-2002 Cw p¡ml ¢qp¡h ÙÛ¡e£ui¡h ¢hno ¢el£r¡L¡m HC A¢gp LaÑªL œ²u¡cn ew: ¢fH-2/œ²u- l¡¢Ma qu ¢hd¡u A¢dL n¢š²pÇfæ k¡eh¡qel fÐu¡Se qu z ®pC
2/58 a¡w: 03/6/01 Hl j¡dÉj 16¢V jCh¡q£ ¢pwNm LÉ¡h ¢fLBf œ²ul fÐ¡‚me, clfœ/®L¡Vne, ¢p, Hp mrÉ p¡hL ®Xp¡ LaÑªfr ¢XSm N¡s£ plhl¡ql Ae¤j¡ce fÐc¡e Lle
fkÑ¡m¡Qe¡u f¢lm¢ra qu ®k, Eš² N¡s£ œ²u h¡wm¡cn CØf¡a J fÐL±nm LfÑ¡lne Hl fÐ¢aù¡e ®jp¡pÑ Hhw ac¡e¤k¡u£ clfœ BqÆ¡e Ll¡ qu z ¢XSm N¡s£l plhl¡ql
fÐN¢a Cä¡¢øÌS ¢m: 1,23,39,360.00 V¡L¡ EÜªa L¢lu¡ 1j Hhw hplL¡l£ fÐ¢aù¡e ®jp¡pÑ Ešl¡ jVlpÚ ¢hou¢V S¡¢eu¡J ®jp¡pÑ fÐN¢a Cä¡¢øÌS ¢m: ®fVÊ¡m N¡s£l
1,53,60,000.00 V¡L¡ EÜªa L¢lu¡ 3u phÑ¢ejÀ clc¡a¡ NZÉ qu z Hrœ 1j ¢ejÀ clc¡a¡ L¡kÑÉ¡cn fÐ¡¢çl cl c¡¢Mm Lle k¡q¡ L¡¢lNl£ hZÑe¡ Ae¤k¡u£ h¡¢am h¢mu¡ ¢hh
phÑ¡¢dL ®k¡NÉa¡ ASÑe L¢lmJ ÙÛ¡e£u A¢gp aªa£u ¢ejÀ clc¡a¡ Ešl¡ jVlpÚ ¢m: ®L a¡q¡cl EÜªa ¢Qa z EõMÉ pwNËqLªa ¢fL-Bfl qpÑ f¡Ju¡l 2000 ¢p¢p
cl 1,53,60,000.00 V¡L¡u L¡kÑÉ¡cn fÐc¡e Lle z gm 1j ¢ejÀ clc¡a¡L L¡kÑÉ¡cn fÐc¡e e¡ L¢lu¡ 3u Abh¡ ®hn£ Q¡Ju¡ qCmJ ®jp¡pÑ fÐN¢a Cä¡¢øÌS ¢m: Hl C¢’-
clc¡a¡L A¢dL j§mÉ L¡kÑÉ¡cn ®cJu¡u ®Xp¡/plL¡ll (1,53,60,000 - 1,23,39,360)= 30,20,645.00 el qpÑ f¡Ju¡l ¢Rm 1997 ¢p¢p z Afl¢cL ®jp¡pÑ Ešl¡ jVlpÚ Hl
V¡L¡ B¢bÑL hÉu S¢ea r¢a qCu¡R z Cq¡ hÉa£a NZfÐS¡a¿»£ h¡wm¡cn plL¡ll fÐd¡ej¿»£ L¡kÑÉ¡m- fÐcš N¡s£l C¢’el qpÑ f¡Ju¡l 2499 ¢p¢p z ¢XSm N¡s£ A¢dL n
ul fœ pwMÉ¡ 53,23,18,00,00,05,2000 Hl p¡LÑ¤m¡l S¡l£Lªa ¢ecÑn h¡wm¡cn CØf¡a J LfÑ¡lne f ¢š²pÇfæ J Hl C¢”e ®fVÊ¡m N¡s£l C¢”e qCa A¢dLal S¢Vm
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(Audit 01 DPDC) 36
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plL¡l£ ®L¡o¡N¡l Sj¡l pjbÑe j§m pec fœ ¢hml p‰ f¡Ju¡ k¡u e¡C z HM¡e EõMÉ ®k, Q¤¢š²fœl 3:2:4 H
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fÐ¢aù¡el ¢qp¡h V¡L¡ fÐc¡el ®k±¢š²L L¡lZ ¢el£r¡L S¡e¡e¡l SeÉ Ae¤l¡d Ll¡ qCm ÙÛ¡e£u A¢gp LaÑªL ®L¡e (®j¡: n¡jp¤m Bmj)
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(Audit 01 DPDC) 37
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mr V¡L¡l A¢dL f¢ln¡dl ®rœ 0.75% q¡l BuLl LaÑe L¢la qCh z Ah¢qa Ll¡e¡ qu z ¢hc¤Éal ja HL¢V ®ph¡j§mL fÐ¢aù¡e
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Ef-jq¡hÉhÙÛ¡fL

(Audit 01 DPDC) 38
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(Audit 01 DPDC) 39
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(Audit 01 DPDC) 40
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(Audit 01 DPDC) 42
(Audit 01 DPDC) 43
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(Audit 01 DPDC) 44
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(Audit 01 DPDC) 45
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9
(Audit 01 DPDC) 46
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(Audit 01 DPDC) 47
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30 ¢houx- f§hÑl jJS¤cLªa j¡m¡j¡m Cp¤É e¡ L¢lu¡ ea¤e i¡h œ²u J Cp¤É Ll¡u f§hÑl j¡m¡j¡ml 1,45,05,810/= p¡hL œ²u J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçl f¢lQ¡me J pwlre L¡Sl
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Ll¡l SeÉ Ae¤l¡d Ll¡ k¡CaR z (®j¡: n¡jp¤m Bmj)
Ef-jq¡hÉhÙÛ¡fL

(Audit 01 DPDC) 48
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31 ¢houx- 343¢V 11 ®L¢i ¢feC¾p¤mVl i¡‰¡ NËqZ Ll¡u LaÑªfr 1,52,535 V¡L¡ r¢a z 1,52,535 /= A¢XV Bf¢šl Sh¡h S¡e¡e¡ k¡CaR ®k, j¡m¡j¡m f¢lcnÑe p¢WL
f¡Ju¡ ®NmC Bl Hä BC (R&I) Ll¡ qu z ®L¡e AhÙÛ¡aC i¡‰
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(Audit 01 DPDC) 49
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9932 ¢houx- Cp¤ÉLªa VÊ¡¾pglj¡ll ¢hfl£a f¤l¡ae VÊ¡¾pglj¡l ®glv NËqe e¡ Ll¡u 54,72,300/= p¡hL ®Xp¡l ¢halZ VÊ¡¾pglj¡l pwNËql fÐd¡e mrÉ qm¡ Ji¡l
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9
(Audit 01 DPDC) 50
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33 ¢houx- ¢lL¤C¢Sne J Cp¤É i¡EQ¡l L¡V¡L¡¢Vl j¡dÉj A¢dL Cp¤É fÐc¡e Llax 75,158/= V¡L¡ 75,158/= ¢ehÑ¡q£ fÐL±nm£, h¡¢Z¢SÉL f¢lQ¡me ¢hi¡N, m¡mh¡N LaÑªL
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Ef-jq¡hÉhÙÛ¡fL

(Audit 01 DPDC) 51
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(Audit 01 DPDC) 52
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35 ¢houx-i¡ä¡l jS¤c p£m Cp¤É e¡ L¢lu¡ f§Z: p£m œ²u Llax f§hÑl œ²uLªa ¢jV¡l p£m 18,58,262/= f¢lQ¡me J pwlre L¡Sl j¡m¡j¡m jq¡-hÉhÙÛ¡fL, NË¡qLph¡, (Ešl)
AhÉq©a l¡M¡u ®Xp¡l 18,58,262 V¡L¡ r¢a z Hhw jq¡hÉhÙÛ¡fL NË¡qLph¡ (c¢rZ) Hl Q¡¢qc¡ Hhw ¢h¢iæ
fÐLÒfl j¡m¡j¡m plL¡l Ae¤j¡¢ca ¢f¢f ®j¡a¡hL A¢a: fÐd¡e fÐ-
i¡ä¡l LjÑLaÑ¡, he¡e£ i¡ä¡l ÚHl 99-02 p¡ml ¢qp¡h ¢hno ¢el£r¡ L¡m jq¡hÉhÙÛ¡fL Ešl J c¢rZ L±nm£ (f¢lLÒfe¡ J Eæue)- Hl Q¡¢qc¡l ¢i¢ša ®L¾cÐ£ui¡h œ²u
®mS¡l fkÑÚÉ¡m¡Qe¡u ®cM¡ k¡u ®k, Bl Hä BC ew- f: J p:/hQ±l/1.3/99- J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçll j¡dÉj pwNËq Ll¡ qCu¡ b¡L z
00/jdÉ(E:)/jdÉ(c:)/012 a¡w-19/8/99 Hl j¡dÉj VwN£ i¡ä¡l qCa qm¤c fÐ¡XmL ¢jV¡l p£m Q¡¢qc¡ hÉ¢aa ®L¡e j¡m¡j¡m pwNËq Ll¡ qu e¡ h¡ Ll¡l p¤k¡N e¡C
79800¢V, m¡m p£m 49600¢V, e£m p£m 1,19,800¢V, he¡e£ i¡ä¡l qÙ¹¡¿¹l L¢lu¡ ¢p.Hp.¢X z h¢ZÑa j¡m¡j¡m c¤C¢V Bm¡c¡ Bm¡c¡ fÐLÒfl z HL fÐLÒfl
(Eæue) J ¢p.Hp.¢X(l¡Sü) i¡ä¡l ¢jV¡l p£ml jJS¤c fÐcnÑe Llax Q¤¢š² ew- 57297/25 a¡w- j¡m¡j¡m AeÉ fÐLÒf hÉhq¡ll ¢h¢d ¢eod l¢qu¡R z Bm¡QÉ ®rœ
22/02/01 Hl j¡dÉj 3 mr e£m J m¡m p£m Bjc¡e£ Ll¡ qu z AeÉ¢cL he¡e£ i¡ä¡l ¢el£r¡ Qm¡L¡m£e AeÉ fÐLÒfl/M¡al ¢f¢f Ae¤k¡u£ Q¡¢qc¡l ¢hfl£a Eš² j¡m¡j¡m œ²u
fkÑ¿¹ qm¤c p£m 52,900 ¢V (fª: ®m: 378, 23) Hhw e£m 86400¢V (f:379, 380,24) AhÉhq©a Ll¡ qCu¡R z a¡q¡R¡s¡ Na 30®n S¤e/08 Cw a¡¢lM ®Xp¡ Ahm¤ç
AhÙÛ¡u f¢su¡ l¢qu¡R z k¡q¡ i¢hoÉa hÉhq¡ll pñ¡he¡ e¡C (ea¤e Bjc¡e£Lªa ¢jV¡ll L¡lZ f¢lhaÑel qu z
SeÉ) z LaÑªfr Eš² ¢jV¡l p£m kb¡pju Cp¤É e¡ L¢lu¡ he¡e£ i¡ä¡l ®g¢mu¡ l¡M¡l fÐ¢a¢V p£ml
j§mÉ CEHp Xm¡l .230 ¢qp¡h (86400 + 52900 ^ .230)= 18,58,262 V¡L¡ ®Xp¡l ab¡ plL¡ll B Hja¡hÙÛ¡u, h¡Ù¹ha¡l Bm¡L A¢XV Bf¢š¢V ¢eØf¢šl SeÉ Ae¤l¡d
¢bÑL r¢a qCu¡R (fÐ¢a Xm¡l 58.00 V¡L¡ ¢qp¡h) z Ll¡ qCm z
Ef-jq¡hÉhÙÛ¡fL

(Audit 01 DPDC) 53
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36 ¢houx- plhl¡qL¡l£ LaÑªL kb¡pju j¡m¡j¡m S¡q¡S£ LlZ L¢la hÉbÑ qJu¡u Xm¡l ¢h¢eju q¡l hª 8,96,129/= Y¡L¡ nqll ¢hc¤Év hÉhÙÛ¡ ¢e¢l¢hµRæ l¡M¡ Hhw i¡ÒVS Hl
¢Ül j¡dÉj 8,96,129.00 V¡L¡ A¢dL fÐc¡e Ll¡u ®Xp¡ LaÑªfrl B¢bÑL r¢a z fÐh¡q ¢WL l¡M¡l mrÉ (500 + 500) = phÑj¡V 1000 ®pV
LÉ¡f¡¢pVl hÉ¡wL â¦a œ²ul mrÉ fªbL 2(c¤C) ¢V clfœ BqÆ¡e Ll¡
f¢lQ¡mL, œ²u J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçl, ®Xp¡, Y¡L¡ A¢gpl 1999-2002 p¡ml ¢qp¡h ÙÛ¡e£u i¡h qu z Eš² cl fœàul ¢hfl£a fÐ¡fÉ clfÐÙ¹¡hl jdÉ L¡¢lNl£i¡h ®lpfe
¢hno ¢el£r¡L¡m Q¤¢š² ew-216 J 217/LÉ¡f¡¢pVl hÉ¡wL a¡¢lM: 10/01/01 Hl e¢b fkÑÉ¡m¡Qe¡u ¢pi phÑ¢ejÀ clc¡a¡ ¢Rm ®jp¡pÑ Hp.H ®VÊX¡pÑ Hhw 2u phÑ
®cM¡ k¡u ®k, ®jp¡pÑ Hp.H. ®VÊX¡pÑ qCa 748¢V Hhw ®jp¡pÑ ®p±li ®VÊ¢Xw ¢ejÀ clc¡a¡ ¢Rm ®jp¡pÑ ®p±li ®VÊ¢Xw C¾V¡leÉ¡ne¡m ¢m: z
C¾V¡leÉ¡ne¡m qCa 500¢V phÑj¡V 1248 ®pV LÉ¡f¡¢pVl hÚÉ¡wL Bjc¡e£l ¢e¢jš ®mV¡l Ah ¢hc¤Év hÉhÙÛ¡ pQm l¡M¡l mrÉ â¦a LÉ¡f¡¢pVl hÉ¡wL…¢m
CeVä eðl ¢fHp-2/œ²u-2/13 a¡w:11/12/00 Hhw ¢fHp-2/œ²u-2/15 a¡w: 11/12/00 Hl j¡dÉj(250 + plhl¡q ®eJu¡l SeÉ phÑ¢ejÀ clc¡a¡l cl 2u phÑ¢ejÀ c¡lc¡a¡L pjq¡l
250)=500 ®pV Hl œ²u¡cn ®cJu¡ qu z flhaÑ£a ¢l¢fV œ²u¡cnl j¡dÉj ®jp¡pÑ ®p±li h¾Ve Llax fÐ¢a clfœl ¢hfl£a (250 ®pV + 250 ®pV) Hhw (250
C¾V¡leÉ¡ne¡m-®L 250 ®pV Hhw HpH ®VÊX¡pÑ-®L 624¢V plhl¡ql ¢ecÑn fÐc¡e Ll¡ qu z ®pV + 250 ®pV) plhl¡q ®eJu¡l SeÉ 2(c¤C)¢V fÐ¢aù¡el p¢qa
Hm¢p ew: 2891/136/11/®Xp¡/2001/ a¡w: 01/03/01 Hl j¡dÉj fÐbj HpH ®VÊX¡pÑ LaÑªL HL Q¤¢š² ü¡r¢la qu z Q¤¢š² ®j¡a¡hL plhl¡qL¡l£ ®jp¡pÑ HpH
Xm¡l ¢h¢eju q¡l 54.26 V¡L¡ ¢qp¡h 250 ®pV j¡m¡j¡m plhl¡q Ll ¢L¿º ANËe£ hÉ¡wL, ®VÊX¡pÑ kb¡pju j¡m¡j¡m plhl¡q pÇfæ L¢lu¡Re J Afl fÐ¢aù¡e
Ju¡fc¡ n¡M¡u ü¡lL ew- 308 a¡w: 9/8/01 Hl j¡dÉj h¡L£ 250 ®pVl SeÉ Xm¡l ¢h¢eju q¡l 57.65 ®jp¡pÑ ®p±li ®VÊ¢Xw C¾V¡leÉ¡ne¡m ¢mx 1(HL)¢V Q¤¢š²l
V¡L¡ ¢qp¡h (57.65 - 54.26)= 3.39 V¡L¡ fÐ¢a Xm¡l A¢dL f¢ln¡d Ll¡u (99753 ^ 3.39)= ¢hfl£a pÇf§ZÑ j¡m¡j¡m kb¡pju plhl¡q L¢la f¡l e¡C Hhw Afl HL
3,38,163.00 V¡L¡ r¢a qu (L¢f pwk¤š²) z ¢V Q¤¢š²l ¢hfl£a ®L¡e j¡m¡j¡mC plhl¡q Ll e¡C z gm fÐbj Q¤
¢š²l ¢hfl£a ¢hmð plhl¡ql SeÉ S¢lj¡e¡ Bl¡f Llax ¢hm f¢ln¡d
2ux- ANËe£ hÉ¡wLl pÈ¡lL ew- 280/2002/a¡w-22/01/02 Hl j¡dÉj Bl¡ 250 ®pVl Xm¡l ¢h¢eju Ll¡ qu Hhw Afl Q¤¢š²¢V h¡¢am Llax a¡q¡cl c¡¢MmLªa 10% Hl
q¡l 58.55 V¡L¡ ¢qp¡h f¢ln¡d Ll¡u (58.55-54.26)=4.29 V¡L¡ fÐ¢a Xm¡l A¢dL f¢ln¡d Ll¡u pjf¢lj¡e hÉ¡wL NÉ¡l¡¢¾V eNc¡ue Ll¡ qu z HM¡e EõMÉ ®k,
(108750 ^ 4.29)=4,66,538.00 V¡L¡ r¢a qu (L¢f pwk¤š²) z fÐbj Q¤¢š²l ¢hfl£a plhl¡qLªa j¡m¡j¡m m¡Ce pwÙÛ¡fel fl eø
qCu¡ ®Nm Warranty Period Hl jdÉ plhl¡qL¡l£ Eš² j¡m¡j¡m fÐ
3ux- ANËe£ hÉ¡wLl pÈ¡lL ew-3134/2001/a¡w-16/8/01 Hl j¡dÉj 124 ®pV Bjc¡e£l SeÉ V¡L¡l ¢aÙÛ¡fe hÉbÑ qJu¡u Eš² Q¤¢š²l ¢hfl£a c¡¢MmLªa hÉ¡wL
¢h¢eju q¡l fÐ¢a Xm¡l 57.65 V¡L¡ ¢qp¡h (57.65 - 54.26)= 3.39 V¡L¡ A¢a¢lš² fÐc¡e Ll¡u (26970 NÉ¡l¡¢¾VJ flhaÑ£a eNc¡ue Ll¡ qu z
^ 3.39)= 51,428.00 V¡L¡ r¢a qu z HL¤e (3,38,16 + 46,66,538 + 51,428)= 8,96,129.00 Afl¢cL ®jp¡pÑ Hp.H ®VÊX¡pÑ kb¡pju j¡m¡j¡m plhl¡q Ll¡u
V¡L¡ ®Xp¡ LaÑªfrl B¢bÑL r¢a p¡¢da qu z Hhw a¡q¡cl plhl¡qLªa LÉ¡f¡¢pVl hÉ¡wLl …eNaj¡e ¢WL b¡L¡u
a¡q¡¢cNL Q¤¢š²l naÑ¡e¤k¡u£ (L¢f pwk¤š²) 25% Hl pjf¢lj¡e
HM¡e ¢hnoi¡h EõMÉ ®k, Eš² j¡m¡j¡m…¢m k¢c HLC L¡kÑÉ¡cnl j¡dÉj œ²u Ll¡ qCa a¡q¡ qCm AbÑ¡v fÐ¢a¢V Q¤¢š²l ¢hfl£a 62 ®pV Ll ®j¡V 124 ®pV Hl ¢l
E¢õ¢Ma V¡L¡ ®Xp¡ LaÑªfrl p¡nÐu qCa z ¢fV AXÑ¡l ®cJu¡ qu z a¡q¡R¡s¡ 2u Q¤¢š²¢Va j¡m¡j¡m plhl¡q
hÉbÑ ®jp¡pÑ ®p±li ®VÊ¢Xw C¾V¡leÉ¡ne¡m ¢m: Hl
AaHh, ®L¡e AhÙÛ¡l ®fÐ¢ra HLC j¡mj¡m ¢h¢iæ L¡kÑÉ¡cnl j¡dÉj œ²u L¢lu¡ ®Xp¡l ®k B plhl¡qahÉ 250pV LÉ¡f¡¢pVl hÉ¡wLl SeÉ ®jp¡pÑ HpH
¢bÑL r¢a p¡de Ll¡ qCu¡R a¡q¡l L¡lZ hÉ¡MÉ¡ Ll¡l SeÉ Ae¤l¡d Ll¡ qCm ÙÛ¡e£u A¢gp LaÑªL ®VÊX¡pÑ Hl p¢qa Q¤¢š² ü¡r¢la qu Hhw kb¡pju a¡q¡l¡ j¡m¡j¡m
®L¡e Sh¡h fÐc¡e Lle e¡C z pšl r¢al V¡L¡ Bc¡u Llax ¢el£rLL Ah¢qa Ll¡l SeÉ Ae¤l¡d Ll¡ k¡CaR plhl¡q pÇfæ Ll z ®pC ®j¡a¡hL ®jp¡pÑ HpH ®VÊX¡pÑ LaÑªL
z plhl¡qLªa LÉ¡f¡¢pVl hÉ¡wLl f¢lj¡e qCm (250 ®pV + 250 ®pV
+ 62 ®pV + 62 ®pV + 250 ®pV)= 874 ®pV z
(Audit 01 DPDC) 54
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36 ¢h¢iæ pju Q¤¢š² ü¡r¢la qJu¡u B¿¹ÑS¡¢aL h¡S¡l Xm¡ll j§mÉ hª
¢Ü f¡Ju¡u Xm¡ll ¢h¢eju j§mÉl ¢LR¤ a¡lajÉ qCu¡R z k¡q¡a
L¡q¡lJ ®L¡e q¡a ¢Rm e¡ Hhw k¡q¡ M¤hC AfÐaÉ¡¢na z Afl¢cL
Efl¡š² L¡kÑ…¢m kb¡kb LaÑªfrl Ae¤j¡ceœ²j Ll¡ qCu¡R ¢hd¡u
HM¡e L¡e fÐL¡l A¢euj p¡¢da qu e¡C Hhw ®Xp¡ p¡¢hÑL
AhÙÛ¡u r¢aNËÙÛ qu e¡C z
Hja¡hÙÛ¡u, Efl¡š² hÉ¡MÉ¡l Bm¡L A¢XV Bf¢š¢V ¢eÖf¢šl SeÉ
Ae¤l¡d Ll¡ qCm z

Ef-jq¡hÉhÙÛ¡fL

(Audit 01 DPDC) 55
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37 ¢houx- A¢eu¢jai¡h ®fÐ¡f¡CVl£ BCVj œ²u¡cn fÐc¡el fl ¢aeh¡l Hm¢p Hl pju hª¢Ü Ll¡u f¡Eäl 10,30,048/= fÐf¡CVl£ BCVj pwNËql ®rœ j§m fÐÙ¹¤aL¡l£ fÐ¢aù¡e/
¢h¢eju q¡l hª¢Ü qJu¡u 5,60,745.00 V¡L¡ A¢a¢lš² fÐc¡e Hhw kb¡pju j¡m¡j¡m plhl¡q plhl¡qL¡l£ Hl Ae¤L§m °hc¢nL j¤â¡u pl¡p¢l L/C ®M¡m¡ qu
e¡ Ll¡u S¢lj¡e¡ h¡hc 4,69,303.00 V¡L¡ ®j¡V 10,30,048/= V¡L¡ ®Xp¡ LaÑªfrl r¢a z Hhw j¡m¡j¡m Shipment Hl fl œ²¢V¢hq£e S¡q¡S£ c¢mm pw
¢nÔø hÉ¡wL Sj¡ ¢cu plhl¡qL¡l£ j¡m¡j¡ml j§mÉ NËqe Ll b¡L z
f¢lQ¡mL œ²u J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçl, ®Xp¡, 1 ew Bë¤m N¢Z ®l¡X, ¢hc¤Év ihe, Y¡L¡ A¢gpl HC ®rœ j¡m¡j¡m h¾cl qa R¡sLle h¡ ®ø¡l ®f±R¡e¡ ¢hou
1999-2002 Cw p¡ml ¢qp¡h ÙÛ¡e£ui¡h ¢hno ¢el£r¡L¡m d¡ej¢ä NË£X EfL¾cÐl 50/75 Hj¢iH plhl¡qL¡l£l ®L¡e c¡u-c¡¢uaÅ b¡L e¡ z HM¡e EõMÉ ®Xp¡ h¾cl
132/33 ®L¢il 2¢V f¡Ju¡l VÊ¡¾pglj¡l ®fÐ¡f¡CVl£ BCVj CwmÉ¡ä HÉ¡p¡¢puVX ®Vf ®Q”¡l qa fÐu¡Se£u L¡øj ¢XE¢V fÐc¡e Llax j¡m¡j¡m R¡sLle Ll z
ÙÛ¡e£u HS¾V Cø¡ZÑ CmLVÊe h¡wm¡cn ¢m: œ²u¡cn ew-¢fHp-1/œ²u-2/42 a¡w: 27/02/2001
Cw Hl j¡dÉj 2¢V f¡Ju¡l VÊ¡¾pglj¡l 1,11,509.00 f¡Eä cl ANËe£ hÉ¡wL Hl j¡dÉj Hm¢p ew- °hc¢nL j¤â¡l j§mÉ hª¢Ül L¡le A¢a¢lš² ÙÛ¡e£u j¤â¡ f¢ln¡d ¢hou
2791/022/11/2001 a¡w: 01/3/01 LaÑªL pÇf¡¢ca qu z Eš² Hm¢p Ae¤k¡u£ j¡m¡j¡m plhl¡ql SeÉ ®k A¢ik¡N Ll¡ quR a¡l ¢hfl£a EõMÉ ®k, °hc¢nL j¤â¡l qÊ¡p hª
29/8/01 Hhw XL¤j¾V ®eN¡¢punel SeÉ 27/9/01 a¡¢lM d¡kÑÉ ¢Rm z flhaÑ£a plhl¡qL¡l£l ¢Ül hÉ¡f¡l¢V f§hÑ¡e¤j¡e pñh eu z ®kqa¤ j¡m¡j¡m Shipment
Ae¤l¡d Hm¢p pjup£j¡ 11/10/01 Hhw ®eN¡¢punel pju Bl¡ ¢ae pç¡q hª¢Ü Ll¡ qu z ¢L¿º qJu¡l fl S¡q¡S£ c¢mm pw¢nÔø hÉ¡wL ÙÛ¡fe p¡fr plhl¡qL¡l£
plhl¡qL¡l£ a¡qJ hÉbÑ qu z f§Zl¡u Hm¢pl pjup£j¡ 26/10/01 Hhw XL¤j¾V ®eL¡¢punel SeÉ a¡q¡cl j§mÉ NËqe Ll b¡L ®pqa¤ f§hÑ qaC j¡m¡j¡ml j§mÉ °hc
23/11/01 hª¢Ü Ll¡ qu ¢L¿º j¡m¡j¡m Eš² pjul jdÉ S¡q¡S£LlZ L¢la hÉbÑ qu z Cq¡l gm ¢hmðl L¡l- ¢nL j¤â¡u pwlre Ll l¡M¡ k¤¢š² k¤š² eu z L¡le 5/6 j¡p fkÑ¿¹ Ha
Z f¡Eäl ¢h¢eju q¡l 78.8465 qCa hª¢Ü f¡Cu¡ 838752 V¡L¡u AbÑ¡v 838752-788465=50287 V¡L¡ ¢hn¡m °hc¢nL j¤â¡ hÉ¡wL pwlre L¢lu¡ l¡¢Mm ®Xp¡LC Efl¡š²
fÐ¢a f¡Eä A¢a¢lš² fÐc¡e L¢la qu z gm (1,11,509 ^ 50287)=560745 V¡L¡ A¢a¢lš² fÐc¡e S¢ea r B¢bÑL r¢al pÇj¤M£e qCa qu z a¡q¡R¡s¡ °hc¢nL j¤â¡l j§mÉ¡ue
¢a (L¢f pwk¤š²) z k¢c qÊ¡p f¡u ®prœ ®Xp¡C m¡ih¡e qu z Afl¢cL j¡m¡j¡m
Shipment S¢ea L¡le LaÑªfrl Ae¤j¡ceœ²j œ²u¡cn Ae¤k¡u£ 7 pç¡q
œ²u¡cn Hl ¢hmðl naÑ¡hm£l 0.07 ew d¡l¡ ®j¡a¡hL j¡m¡j¡m plhl¡q ¢hmð S¢ea L¡lZ fÐ¢a pç¡ql ¢qp¡h FOB j§mÉl 3.5% S¢lj¡e¡ Bl¡f Ll¡ qu z ANËe£ hÉ¡wL ¢h-
SeÉ 0.5% q¡l Hhw phÑ¡µQ 5% q¡l S¢lj¡e¡ Bl¡fl naÑ l¢qu¡R z Eš² j¡m¡j¡m…¢m ¢n¢fw HS¾V Ju¡fc¡ n¡M¡L HC ¢hou fœ ¢mM¡ qm 3.5% Hl pjf¢lj¡e f¡:ø¡:
®jp¡pÑ ¢j¢óJu ¢n¢fw m¡Ce LaÑªL 11/03/02 a¡¢lM VwN£ÙÛ ¢pHp¢X(l¡Sü)-®a BlHäBC Hl Bc¡u Lle fÐ¢œ²u¡d£e BR hm S¡e¡ ®NR z
SeÉ Sj¡ ®cJu¡ qu z ¢L¿º LaÑªfr LaÑªL AcÉ¡hd£ ®f¡øm¢äw f¢lcnÑe Lle e¡C z Eš² j¡m¡j¡m
œ²u¡cnl a¡¢lM qCa 90 ¢cel jdÉ VwN£ÙÛ ¢pHp¢X (l¡Sü)-®a Sj¡ cJu¡l naÑ b¡¢LmJ 1 hvpll A Hja¡hÙÛ¡u, Efl¡š² hÉ¡MÉ¡l Bm¡L A¢XV Bf¢š¢V ¢eÖf¢šl SeÉ
¢dL pju ¢hmð j¡m¡j¡m plhl¡q ¢hd¡u S¢lj¡e¡ h¡hc 1,11,509.00 f¡Eäl 5% q¡l 5,595.25 f¡Eä AbÑ¡v Ae¤l¡d Ll¡ qm¡ z
(5,595.25 ^ 838752)=469303.00 V¡L¡ HLœ (560745+469303)=1030048.00 V¡L¡ A¢a¢lš² f¢l-
n¡d S¢ea r¢a z k¡q¡ Bc¡uk¡NÉ z
AaHh, HC ¢hou kb¡kb j¿¹hÉ fÐc¡el SeÉ Ae¤l¡d Ll¡ qCm ÙÛ¡e£u A¢gp LaÑªªL ®L¡e Sh¡h (®j¡: n¡jp¤m Bmj)
fÐc¡e Lle e¡C z pšl r¢al V¡L¡ Bc¡u Llax ¢el£rLL Ah¢qa Ll¡l SeÉ Ae¤l¡d Ll¡ k¡CaR z Ef-jq¡hÉhÙÛ¡fL

(Audit 01 DPDC) 56
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38 ¢houx- 90 ®pV AV¡ ®i¡ÒVS ®l…mVl Cp¤É e¡ Ll¡ paÅJ ®mS¡l hÉ¡m¾p öeÉ 48,13,405/= h¢ZÑa A¢XV Bf¢šl Sh¡h S¡e¡e¡ k¡CaR ®k,
fÐcnÑe Ll¡u 48,13,405/= V¡L¡ r¢a z 01z ®jp¡pÑ Siemens Power Transmission & Distribution Ltd. LaÑªL
œ²u¡cn ew PS-2/Pro-2/2699 dated: 22-11-1998 Hl ¢hfl£a 19¢V
¢ehÑ¡q£ fÐL±nm£, ¢p.Hp.¢X(Eæue), ®Xp¡, VwN£ A¢gpl 1999-2002 p¡ml ¢qp¡h ÙÛ¡e£u i¡h Siemens Voltage Regulator. 100A Hhw 16¢V Voltage Regulator
¢hno ¢el£r¡ L¡m Bl Hä BC ew- ¢V Hp-10/337 a¡w: 07/03/00 Hl j¡dÉj ®jp¡pÑ ¢pj¾p f¡Ju¡l 328 Amps i¡ä¡l plhl¡q Ll¡ qu Hhw BlHäBC ew: TS-10/337 dated
VÊ¡¾p¢jne ¢m: qCa 328 HÉ¡Çfu¡l 16 ®pV AV¡ ®i¡ÒVS ®l…mVl i¡ä¡l lrL B: nq£c LaÑªL …
e Llax ®mS¡l a¡w- C, Bl-3 Hl fª:26 ¢qp¡h i¤š² Ll¡ qu z ®mS¡l Eš² rja¡l (328 HÉ¡Çfu¡l) ®L¡e 07-03-2000 Hl j¡dÉj Eš² j¡m¡j¡m NËqe Ll¡ qu (®mV¡l Ah Ce-
®l…mVl Ah¢nø ¢Rm e¡ z AbQ Se¡h nq£c J Se¡h eS¤l¦m Cpm¡j, i¡ä¡l LjÑLaÑ¡ ü¡r¢la Cp¤É V¾V J Bl Hä BC Hl L¢f pwk¤š²) z Bl Hä BC-®a E¢õ¢Ma
i¡EQ¡l ew-26528 a¡w: 14/3/00, 26537 a¡w: 06/4/00, 26537 a¡w: 09/4/00, 26540 a¡w: 23/4/000 J j¡m¡j¡ml f¢lj¡e e¡ð¡l (19¢V J 16¢V) b¡¢LmJ ®mS¡l ®f¡¢øw Hl
26662 a¡w- 25/5/000 Hl j¡dÉj 18¢V ®l…mVl Cp¤É Ll¡ qCu¡R (L¢f pwk¤š²) z AbÑ¡v 18¢V
AbÑ¡v 6 ®pV ®l…mVl Cp¤É L¢lu¡ mS¡l hÉ¡m¾p öeÉ fÐcnÑe Ll¡ qCu¡R z j§max (16 ®pV - pju i§mœ²j e¡ð¡ll f¢lhaÑ (19 ®pV J 16 ®pV) ®pV ®mM¡ qu z
6 ®pV) =10 ®pV hÉ¡m¾p fÐc¡e e¡ Ll¡u Eš² AV¡ ®i¡ÒVS ®l…mVl Hl j§mÉ fÐ¢a ®pV fÐLªafr Eq¡ ®pV e¡ qCu¡ e¡ð¡l qCh z ®pV Hhw e¡ð¡ll S¢Vma¡C
CEHp Xm¡l 8871 h¡ (10 ®pV ^ 8871 ^ 54.26)= 48,13,405.00 V¡L¡ ®Xp¡l r¢a qCu¡R (fÐ¢a j¡: A¢XV Bf¢šl j§m L¡lZ z
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AaHh, HC ¢hou kb¡kb j¿¹hÉ fÐc¡el SeÉ Ae¤l¡d Ll¡ qCm ÙÛ¡e£u A¢gp LaÑªL ®L¡e Sh¡h 02z ®mS¡l Hhw Cp¤É iEQ¡l/®NVf¡n Ae¤k¡u£ 328 HÉ¡Çfp A-
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(Audit 01 DPDC) 57
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(Audit 01 DPDC) 58
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(Audit 01 DPDC) 59
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(Audit 01 DPDC) 60
(Audit 01 DPDC) 61
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(Audit 01 DPDC) 62
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(Audit 01 DPDC) 63
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Sh¡h c¡e ¢hla b¡Le z pšÆl r¢al V¡L¡ Bc¡u L¢lu¡ ¢el£rLL Ah¢qa Ll¡l SeÉ Ae¤l¡d Ll¡ k¡CaR z
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ašÆ¡hd¡uL fÐL±nm£
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(fÐL±x p¢”a L¤j¡l ®O¡o) (jq£h¤l l¢qj ®Q±d¤l£) Ef-f¢lQ¡mL (®nM ®n¡uh¤m Bmj)
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¢X¢f¢X¢p, Y¡L¡ z ¢X¢f¢X¢p, Y¡L¡ z
(Audit 01 DPDC) 64
(Audit 01 DPDC) 65
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43 ¢houx- clfœ BqÆ¡e hÉ¢aa 3,39,75,000/= V¡L¡ j§mÉl 200 ®L¢il VÊ¡¾pglj¡l plhl¡q LlZ 3,39,75,000/= Y¡L¡ ¢hc¤Év ¢halZ LaÑªfrl fÐd¡e L¡S qm¡ NË¡qL-®L ¢el¢h
®L¡X¡m ¢ecÑnpq clfœ e£¢a mwOe z ¢µRæi¡h ¢hc¤Év plhl¡q Ll¡ z ¢hc¤Év plhl¡ql fÐd¡e pl”¡j qCm
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¢p¢f X¢hÔJ ¢h ®L¡Xl 88 J 89 Ae¤x ®j¡a¡hL ®L¡e L¡S pÇf¡cel f§hÑ 2¢V S¡a£u °c¢eL f rÉ f§hÑ BqÆ¡eLªa clfœ phÑ¢ejÀ ®lpfe¢pi clc¡a¡ ®jp¡pÑ j¡j
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no ¢el£r¡L¡m clfœ Q¤¢š²fœ ®mV¡l Ag CeV¾V fkÑÉ¡m¡Qe¡u f¢lm¢ra qu ®k, Q¤¢š² fœ ew ¢fV AXÑ¡l ®cJu¡ qu z Cq¡a fÐ¢auj¡e qu ®k, ¢l¢fV AXÑ¡ll
758/CBl-3/VÊ¡¾pglj¡l a¡¢lM: 12/12/2000 Cw Hl j¡dÉj 1150¢V 200 ®L¢iH VÊ¡¾pglj¡l ¢h¢iæ j¡dÉj ¢halZ VÊ¡¾pglj¡l pwNËq clfœ e£¢aj¡m¡ J fÐd¡ej¿»£l ¢e-
¢WL¡c¡ll j¡dÉj plhl¡q ®eJu¡ qu (L¢f pwk¤š²) z¢L¿º flhaÑ£a AbÑ¡v 2002 p¡m BlJ VÊ¡¾pglj¡l cÑnl mwOe h¡ ®L¡e A¢euj pwN¢Wa qu e¡C z
œ²ul BhnÉL qJu¡u f§hÑ pÇf¡¢ca 758 ew Q¤¢š²l ¢hfl£a ¢l¢fV Bcn ew: ¢fHp-4/fÐ¡-2/102 a¡w:
30/9/2002 Cw Hl j¡dÉj ®L¡el©f clfœ BqÆ¡e hÉa£a ®jp¡pÑ j¡j f¡Ju¡l ¢m: qCa c¤C hvpl f§hÑ Hja¡hÙÛ¡u, A¢XV Bf¢š¢V ¢eØf¢šl SeÉ Ae¤l¡d Ll¡ qCm z
(12/12/2002 Cw) pÇf¡¢ca Q¤¢š²l EÜªa j§mÉ fÐ¢a¢V 1,47,900/= cl (1,48,900 ^ 250)=
3,67,50,000/= V¡L¡ f¢ln¡d Ll¡ qCu¡R z EõMÉ ®k, NZ-fÐS¡a¿»£ h¡wm¡cn plL¡ll fÐd¡e j¿»£l
L¡kÑÉ¡mul fœ pwMÉ¡ 53,23,18.00.00.05-2000 Hl j¡dÉj HLj¡œ CØf¡a J fÐL±nm LfÑ¡lne f
¢lQ¡¢ma fÐ¢aù¡e qCa Evf¡¢ca f§eÉ œ²u J ®ph¡ NËqel ¢ecÑn b¡¢LmJ Hrœ a¡q¡ e¡ L (®j¡: n¡jp¤m Bmj)
¢lu¡ ®hplL¡l£ fÐ¢aù¡e/plhl¡qL¡l£ j¡j f¡Ju¡l ¢m: qCa ¢he¡ ®Vä¡l j¡m¡j¡m plhl¡q ®eJu¡ ®L¡X Ef-jq¡hÉhÙÛ¡fL
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AaHh, HC ¢hou kb¡kb j¿¹hÉ fÐc¡el SeÉ Ae¤l¡d Ll¡ qCm ÙÛ¡e£u A¢gp Sh¡h c¡e ¢hla b¡L z
pšÆl A¢a¢lš² V¡L¡ Bc¡u L¢lu¡ ¢el£rLL Ah¢qa Ll¡l SeÉ Ae¤l¡d Ll¡ k¡CaR z

(Audit 01 DPDC) 66
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45 ¢houx- ¢edÑ¡¢la pju j¡m¡j¡m plhl¡q hÉbÑ ¢WL¡c¡lNZl ¢eLV qCa S¢lj¡e¡ Bc¡u e¡ Ll¡u 1,12,36,123/= A¢XV Bf¢šl Sh¡h S¡e¡e¡ k¡CaR ®k, Aœ f¢lcçl LaÑªL ü¡r¢la
®Xp¡ LaÑªfrl/plL¡ll 1,12,36,123/= V¡L¡ B¢bÑL r¢a z Q¤¢š²fœl ¢hfl£a plhl¡qahÉ pLm j¡m¡j¡m Q¤¢š² fœ h¢ZÑa naÑ
®j¡a¡hL p¡hL ®Xp¡ fÐ¢a¢e¢d LaÑªL fÐ¡LÚplhl¡q f¢lcnÑe
f¢lQ¡mL œ²u J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçl, ®Xp¡, 1 ew Bë¤m N¢Z ®l¡X, ¢hc¤Év ihe, Y¡L¡ Hl 99- pÇfæ qJu¡l fl plhl¡q Ll¡ qCu¡ b¡L z HC L¡S ®Xp¡l EµQ fkÑ¡ul
2002 Cw p¡ml ¢qp¡h ÙÛ¡e£ui¡h ¢hno ¢el£r¡L¡m, fÐ¡‚me clfœ L¡kÑÉ¡cn, Bl Hä BC J ¢hm LjÑLaÑ¡ pÇfæ L¢lu¡ b¡Le z pw¢nÔø LjÑLaÑ¡ c¡ç¢lL Sl¦l£ L¡-
i¡EQ¡l fkÑÉ¡m¡Qe¡u ®cM¡ k¡u ®k, ¢h¢iæ ¢WL¡c¡lL j¡m¡j¡m plhl¡ql SeÉ Q¤¢š²fœ pÇf¡cel pju S hÉÙ¹ b¡L¡u fÐ¡Lplhl¡q f¢lcnÑe ¢hmð qCu¡ b¡L z fÐ¡Lplhl¡q
pjup£j¡ ¢edÑ¡lZ L¢lu¡ ®cJu¡ qu z Q¤¢š² fœl 5.2.5 ew naÑ Ae¤k¡u£ ¢edÑ¡¢la pjup£j¡l jdÉ f¢lcnÑe ¢hmð O¢Vm ¢Lwh¡ Q¤¢š² fœ h¢ZÑa Force Majeure
j¡m¡j¡m plhl¡q/L¡kÑÉpÇf¡ce ¢WL¡c¡l hÉbÑ qCm A¢a¢lš² pjul SeÉ fÐ¢a pç¡q 5% qCa p- Hl BJa¡u ®Lhmj¡œ S¢lj¡e¡ hÉ¢aa plhl¡qL¡m hª¢Ü Ll¡ qu z B-
hÑ¡µQ 10% (Ah¢nø plhl¡q j§mÉl) q¡l S¢lj¡e¡ LaÑe ¢ecÑn b¡¢LmJ f¢l¢nø h¢ZÑa hÉbÑ m¡QÉrœ Xp¡ LaÑªL fÐ¡Lplhl¡q f¢lcnÑe ¢hmð L¡lZ plhl¡qL¡m
¢WL¡c¡lNZl ¢eLV qCa S¢lj¡e¡ h¡hc 1,12,36,123/= V¡L¡ LaÑe Ll¡ qu e¡C (f¢l¢nø ""U'' hª¢Ü Ll¡ qCu¡R (L¢f pwk¤š²) z
pwk¤š²) z k¡q¡ Bc¡uk¡NÉ (L¢f pwk¤š²) z
AaHh, ®L¡e AhÙÛ¡l ®fÐ¢ra Q¤¢š² fœl naÑ¡e¤k¡u£ L¡kÑÉpÇf¡ce hÉbÑ ¢WL¡c¡lNZl ¢eLV
qCa E¢õ¢Ma S¢lj¡e¡ Bc¡u Ll¡ qu e¡C z a¡q¡ A¢XVL Ah¢qa Ll¡l SeÉ Ae¤l¡d Ll¡ qCm ÙÛ¡e£u
A¢gp Sh¡h c¡e ¢hla b¡Le z pšÆl A¢a¢lš² V¡L¡ Bc¡u L¢lu¡ ¢el£rLL Ah¢qa Ll¡l SeÉ Ae¤l¡d
Ll¡ k¡CaR z (®j¡: n¡jp¤m Bmj)
Ef-jq¡hÉhÙÛ¡fL

(Audit 01 DPDC) 67
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01 ¢hou: fÐLªa ¢hm Afr¡ 5,28,752/= V¡L¡ A¢a¢lš² fÐc¡e Ll¡u LaÑªfrl r¢a z 5,28,752/= p¡hL Xp¡l œ²u f¢lcçll L¡kÑ¡cn ew- ¢fHp-1/œ²u-2/18 a¡w:
21/12/2000 ®j¡a¡hL ®jp¡pÑ BC¢Xu¡m H¾V¡lfÐ¡CS Hl Ae¤L§m
f¢lQ¡mL, œ²u J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçl ®Xp¡, ¢hc¤Év ihe, 1 ew Bë¤m N¢Z ®l¡X, Y¡L¡ Hl 15/5, 30/5 J 60/5 HÇfu¡l ¢p¢V 11 ®L¢i CeX¡l ¢jV¡¢lw CE¢eV
1999 - 2002 p¡ml ¢qp¡h ÙÛ¡e£ui¡h ¢hno ¢el£r¡ L¡m ¢WL¡c¡ll ¢hm i¡EQ¡l, Q¤¢š² L¡kÑÉ¡cn J plhl¡ql mrÉ 1,60,228/= j¡¢LÑe Xm¡l Hhw h£j¡, plL¡l£ Ll J
AeÉ¡eÉ ®lLXÑ fœ fkÑ¡m¡Qe¡ L¡m ®cM¡ k¡u ®k, Q¤¢š² ew-2178/Hg¢XBl¢f/¢jV¡¢lw CE ÙÛ¡e£u f¢lhqe h¡hc $ 53,33,120/= V¡L¡u L¡kÑ¡cn fÐc¡e Ll¡ qu
¢eV a¡w: 08/02/2001 Cw Hl f¢lfÐ¢ra 11 ®L¢i CeX¡l ¢jV¡¢lw CE¢eV 15/5, 30/5 J 60/5 H- (L¢f pwk¤š²) z ¢WL¡c¡ll p¢qa j¡m¡j¡ml j§mÉ ®f¡VÑ fkÑ¿¹
Çfu¡l ¢p¢V 58¢V plhl¡ql mrÉ L¡kÑ¡cn ew ¢fHp-1/œ²u-2/18 a¡w:21/12/2000 Hl j¡dÉj fÐc¡e (CFR) 1,60,228 j¡¢LÑe Xm¡l Q¤¢š² Ll¡ qu (L¢f pwk¤š²) z j¡m¡j¡-
Lle z Q¤¢š² ®j¡a¡hL Eš² j¡m¡j¡ml SeÉ 1,60,228 j¡¢LÑe Xm¡l pj¡e 86,93,928/= V¡L¡ + ÙÛ¡e£u ml j§mÉl ®rœ ÙÛ¡e£u j¤â¡u Q¤¢š² pÇf¡¢ca qu e¡C z j¡m¡j¡m
f¢lhqe h¡hc 53,33,120/=) V¡L¡ phÑj¡V 1,40,27,091/28 V¡L¡ ANËZ£ hÉ¡wL, ¢h, plhl¡ql fl ¢WL¡c¡l L¡kÑ¡cn/Q¤¢š² ®j¡a¡hL j¡¢LÑe Xm¡l ¢hm
Ju¡fc¡ n¡M¡ qCa Hm¢p ®M¡m¡ qu z Eš² j¡m¡j¡m Hm¢p ®M¡m¡l pju Q¤¢š² ®j¡a¡hL 1 Xm¡l c¡¢Mm Lle, k¡q¡ f¢lQ¡mL (œ²u J i¡ä¡l) LaÑªL kb¡l£¢a fÐaÉ¡ue
pj¡e 54.21 V¡L¡ ¢qp¡h Hm¢p ®M¡m¡ qCmJ ¢hm fÐc¡e Ll¡ L¡m£e pju fÐ¢a Xm¡l 57.56 Ll¡ qu z gm L¡kÑ¡cn/Q¤¢š²l Bm¡L j¡m¡j¡ml j§mÉ h¡hc 1,60,228
V¡L¡ AbÑ¡v (57.56 - 54.21)= 3.30 V¡L¡ A¢dL q¡l fÐc¡e Ll¡u (1,60,228 ^ 3.30) = 5,28,752/40 j¡¢LÑe Xm¡l Hl pjf¢lj¡e AbÑ 27/6/2001 a¡¢lMl ¢h¢eju q¡l 57.56
V¡L¡ LaÑªfrl r¢a p¡¢da qu z V¡L¡ q¡l ¢WL¡c¡lL f¢ln¡d Ll¡ qCu¡R z plL¡ll ¢eLV qCa AbÑ R¡sl
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¢hÙ¹¡¢la ¢el£r¡¿¹ ®cM¡ k¡u ®k, f¢lQ¡mL, œ²u J i¡ä¡l hÉ¡hÙÛ¡fe¡ f¢lcçl LaªÑL plhl¡qL¡l£ n¡dl ¢hd¡e e¡C z ®kqa¤ pw¢nÔø ÙÛ¡e£u ¢WL¡c¡lL Xm¡ll j§mÉ f
¢hm fÐc¡el ¢e¢jš f¢lQ¡mL, AbÑ Hl ¢eLV 1,60,228 j¡¢LÑe Xm¡l fÐc¡el SeÉ ¢hm¢V ®fÐlZ ¢ln¡d Ll¡ pñh eu, ®pqa¤ L¡kÑ¡cn/Q¤¢š² ®j¡a¡hL Xm¡ll pjf¢lj¡Z
Lle z ¢L¿º f¢lQ¡mL, AbÑ LaÑªL Eš² ¢hm¢V Q¤¢š² ®j¡a¡hL Xm¡l ¢h¢eju ®lCV e¡ f¢ln¡d L AbÑC ®Lhmj¡œ ¢WL¡c¡lL f¢ln¡d Ll¡ qCu¡R, ®hn£ AbÑ f¢ln¡d
¢lu¡ A¢a¢lš² q¡l AbÑ¡v fÐ¢a Xm¡l 3.30 V¡L¡ A¢dL q¡l f¢ln¡d Ll¡u Eš² V¡L¡ r¢a qu z HM¡e E- Ll¡ qu e¡C z
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¢lhaÑe L¢lu¡ Eš² A¢a¢lš² AbÑ fÐc¡el j¡dÉj LaÑªfrl 5,28,751/40 V¡L¡ r¢a Ll¡ qu z k¡q¡ Bc¡u- h¢ZÑa AhÙÛ¡u A¢XV Bf¢š ¢eØf¢šl SeÉ Ae¤l¡d Ll¡ qCm z
k¡NÉ (pw¢nÔø Q¤¢š², L¡kÑ¡cn, ¢hml gV¡L¢f pwk¤š² Ll¡ qCm) z
AaHh, ®L¡e AhÙÛ¡l ®fÐ¢ra Q¤¢š²l A¢a¢lš² V¡L¡ f¢ln¡d Ll¡ qCm a¡q¡l ®k±¢š²La¡ fÐc¡el
SeÉ Ae¤l¡d Ll¡ qCm ÙÛ¡e£u A¢gp LaÑªL ®L¡e Sh¡h fÐc¡e Lle e¡C z A¢a¢lš² fÐc¡eLªa r¢al (®j¡: n¡jp¤m Bmj)
V¡L¡ Bc¡u Lla: ¢el£rLL Ah¢qa Ll¡l SeÉ Ae¤l¡d Ll¡ k¡CaR z Ef-jq¡hÉhÙÛ¡fL

(Audit 01 DPDC) 68
(Audit 01 DPDC) 69
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06 ¢houx- f¢ln¡¢da L¢jne j§mÉl Efl j§mÉ pwk¡Se Ll Bc¡u e¡ Ll¡u plL¡ll $ 54,937/= 54,937/= iÉ¡V LaÑe pwœ²¡¿¹ AdÉ¡cn/p¡LÑ¤m¡l ¢pHäHg HS¾V Hl L¢jnel
V¡L¡ l¡Sü r¢a, k¡q¡ Bc¡uk¡NÉ z ¢hm qCa iÉ¡V LaÑel L¡e p¤Øfø EõM e¡C z gm iÉ¡V LaÑe
pwœ²¡¿¹ HC ¢hou S¡a£u l¡Sü ®h¡XÑl iÉ¡V ¢hi¡N ®k¡N¡k¡N L
f¢lQ¡mL, œ²u J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçl ®Xp¡, Y¡L¡ A¢gpl 1999 - 2002 p¡ml ¢qp¡h 22/7/02 Cw ¢lu¡ S¡e¡ k¡u ®k, ¢pHäHg HS¾Vl L¢jnel Efl ®k iÉ¡V qu a¡q¡ ®X
qCa 17/10/2002 Cw a¡¢lM fkÑ¿¹ pju ÙÛ¡e£u i¡h ¢hno ¢el£r¡ L¡m œ²u¡cn eðl ¢fHp-1/œ²u- ¢mi¡l£ iÉ¡V h¡ pwrf ¢X/Hg iÉ¡V z HC ¢X/Hg iÉ¡V j¡m M¡m¡pl
2/621 Hl p§œ ®jp¡pÑ p£ N¡CX C¾V¡leÉ¡ne¡m-®L L¡kÑ¡cn ®j¡a¡hL Q¤¢š² eðl 3385/C, Bl- pju ¢hm Ah H¢¾VÌl j¡dÉj Bjc¡e£L¡lL/®h¢e¢g¢nu¡l£ LaªÑL f¢l-
3/11 ®L¢i a¡¢lM: 30/4/2002 Cw Hhw Q¤¢š² ew-3403/C, Bl-3/33 ®L¢i ®Lhm a¡¢lM: n¡¢da qCu¡ b¡¢Lm L¢jnel j§mÉ f¢ln¡dl pju f§Zl¡u iÉ¡V LaÑel
03/5/2002 Cw fkÑ¡m¡Qe¡u ®cM¡ k¡u ®k, Eš² œ²u¡cnl ¢hfl£a ®Xp¡l Bjc¡e£Lªa j¡m¡j¡m M¡m¡- ®L¡e AhL¡n e¡C z ®jp¡pÑ p£ N¡CX C¾V¡leÉ¡ne¡m LaÑªL j¡m
pl ¢pHäHg L¢jne Hhw f¢lhqe Q¡SÑ h¡hc LÉ¡n h¢ql i¡EQ¡l ew-08 a¡¢lM 07/5/2001 Cw Hl M¡m¡pl ¢hm Ah H¢¾VÌ…¢ma ¢X/Hg iÉ¡V (®X¢mi¡l£ iÉ¡V)
j¡dÉj ®jp¡pÑ p£ N¡CX C¾V¡leÉ¡ne¡mL ¢pHäHg L¢jne J j¡m¡j¡m f¢lhqe Q¡SÑ h¡hc Eš² ¢qp¡h phÑj¡V $ 14,685/= V¡L¡ f¢ln¡d Ll¡ qCu¡R z gm L¢jnel
i¡EQ¡ll $ 5,83,771/53 j¡œ f¢ln¡d Ll¡ qCu¡R z H ®rœ S¡a£u l¡Sü ®h¡XÑl p¡d¡lZ Bcn ew-4 j§mÉ f¢ln¡dl pju f§Zl¡u iÉ¡V LaÑel p¤k¡N ¢Rm e¡ z
j¤nL/93 a¡w: 29/6/93 Cw Hhw e¢b ew 7(23) j§nL f£: h¡:-95 a¡¢lM-16/9/99 ®j¡a¡hL ¢pHäHg L
¢jnel Efl 15% q¡l j§mÉ pwk¡Se Ll Bc¡uk¡NÉ z Bm¡QÉ i¡EQ¡l f¢ln¡¢da ¢pHäHg L¢jne h¡hc h¢ZÑa AhÙÛ¡u A¢XV Bf¢š¢V ¢eØf¢šl SeÉ Ae¤l¡d Ll¡ qCm z
3.66.246/90 V¡L¡ pq ®j¡V 5,83,771.53 V¡L¡ EõMÉ, 3,66,246/90 V¡L¡l Efl 15% q¡l 54,937.00
(3,66,246.90 ^ 15%) V¡L¡ j§mÉ pwk¡Se Ll Bc¡u/LaÑe ®k¡NÉ z ¢L¿º ¢el£r¡d£e A¢gp pw¢nÔø
plhl¡qL¡l£ fÐ¢aù¡el ¢hm qCa j§mÉ pwk¡Se Ll¡ h¡hc 54,937.03 V¡L¡ LaÑe Ll¡ qu e¡C z gm
plL¡ll Eš² V¡L¡ r¢a p¡de Ll¡ qCu¡R (L¢f pwk¤š²) z
AaHh, ®L¡e AhÙÛ¡l ®fÐ¢ra j§pL h¡hc 54,937/= V¡L¡ LaÑe e¡ Ll¡l ®k±¢š²La¡ ¢el£r¡L S¡e¡e¡l Ef-jq¡hÉhÙÛ¡fL
SeÉ Ae¤l¡d Ll¡ qCm ÙÛ¡e£u A¢gp LaÑªL ®L¡e Sh¡h fÐc¡e Lle e¡C z pšÆl r¢al V¡L¡ Bc¡u Q¤¢š² J œ²u p¡LÑm, ¢X¢f¢X¢p z
Lla: ¢el£rLL Ah¢qa Ll¡l SeÉ Ae¤l¡d Ll¡ k¡CaR z

99
(Audit 01 DPDC) 70
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44 ¢houx- Evp Ll h¡hc $ 60,311/= V¡L¡ LaÑe e¡ Ll¡u plL¡ll B¢bÑL r¢a, k¡q¡ Bc¡uk¡NÉ z 60,311/= S¡a£u l¡Sü ®h¡XÑl BuLl AdÉ¡cn ew-3(5) Ll-7/Bl ¢h/97/ f¢lfœ
ew-1/BuLl/98/98 a¡¢lM: 20/8/99 Cw j¡a¡hL ¢hm f¢ln¡dl ®rœ
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¢b ew-1 B-135/2001-2002/523 Hl j¡dÉj ¢h‘¡fe£ pwÙÛ¡ pj§ql ®rœ 5% q¡l Evp Lll ¢hd¡e b¡¢L-
mJ f¢lQ¡mL, œ²u J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçl, ®Xp¡ Y¡L¡ LaÑªL 1999 - 2002 p¡ml ¢hno ¢el£r¡L¡- 1z V¡L¡ 1/= qCa 2,00,000/= fkÑ¿¹ 0%
m f¢l¢nø Eõ¢Ma ¢h‘¡fe pwÙÛ¡ pj§ql ¢eLV qCa Eš² pÈ¡lL ®j¡a¡hL Evp h¡hc 5% q¡l LaÑe 2z V¡L¡ 2,00,001/= qCa
e¡ Ll¡u plL¡ll 60,311/= V¡L¡ B¢bÑL r¢a p¡de Ll¡ qCu¡R z ¢hÙ¹¡¢la ¢hhlZ f¢l¢nø T-®a EõM V¡L¡ 10,00,000/= fkÑ¿¹ 1.50/=
Ll¡ qCm z 3z V¡L¡ 10,00,001/= qCa
V¡L¡ 25,00,000/= fkÑ¿¹ 2.50/=
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V¡L¡ LaÑe e¡ Ll¡l ¢hou ¢el£r¡L S¡e¡e¡l SeÉ Ae¤l¡d Ll¡ qCm ÙÛ¡e£u A¢gp ®L¡e Sh¡h fÐc¡e ac¤dÑ fkÑ¿¹ 3.00/=
Lle e¡C z pšÆl r¢al V¡L¡ Bc¡u L¢lu¡ ¢el£rLL Ah¢qa Ll¡l SeÉ Ae¤l¡d Ll¡ k¡CaR z
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¢œL¡ pj§ql ¢hm qCa pwmNÀ£ L ®j¡a¡hL plL¡l£ Ll, ¢XHg¢f
Q¡SÑ J BuLl LaÑe Ll¡ qCu¡R z ah ®kpLm ®rœ ¢hm f¢ln¡dl
p£j¡ HL AbÑ hvpl 2.00 (c.¤C) mr V¡L¡ A¢aœ²j Ll e¡C, ®p ®rœ
Evp Ll LaÑel ®L¡e p¤k¡N ¢Rm e¡ z
h¢ZÑa AhÙÛ¡u A¢XV Bf¢š ¢eØf¢šl SeÉ Ae¤l¡d Ll¡ qCm z

Ef-jq¡hÉhÙÛ¡fL
jÉ¡eS¡l (L¡¢lNl£) jÉ¡eS¡l Ef-f¢lQ¡mL Ef-p¢Qh

Q¤¢š² J œ²u p¡LÑm, jÉ¡eSj¾V Hä C¾V¡le¡m A¢XV, f§aÑ A¢XV A¢dcçl ¢hc¤Év SÅ¡m¡e£ J M¢eS pÇfc
¢X¢f¢X¢p, Y¡L¡ z ¢X¢f¢X¢p, Y¡L¡ z ®p…eh¡¢NQ¡, Y¡L¡ z j¿»Z¡mu,
¢hc¤Év ¢hi¡N z
(Audit 01 DPDC) 71
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46 ¢houx- ¢h¢iæ ¢WL¡c¡l/plhl¡qL¡l£ fÐ¢aù¡e Hl ¢eLV qCa iÉ¡V h¡hc $ 31,34,917/= V¡L¡ 31,34,917/= œ²¢jL ew-01
LaÑe Ll¡ qu e¡C z plL¡ll B¢bÑL r¢a z
®jp¡pÑ p¡e p¡Ce ®Lhmp Hä l¡h¡l Ju¡LÑp ¢m: fÐ¢aù¡e¢V HL¢V
NZfÐS¡a¿»£ h¡wm¡cn plL¡ll S¡a£u l¡Sü ®h¡XÑl pÈ¡lL ew-23/j§pL/97 a¡w: 08/9/1997 Cw iÉ¡V ¢eh¢åa fÐ¢aù¡e z k¡q¡l iÉ¡V ¢ehåe eðl: 5111000144 z
®j¡a¡hL ®ph¡ fÐc¡eL¡l£l ¢hm f¢ln¡dl pju ¢edÑ¡¢la q¡l j§mÉ pwk¡Se Ll LaÑe Ll¡l ¢ecÑn l S¡a£u l¡Sü ®h¡XÑ j§mÉ pwk¡Se Ll p¡d¡lZ Bcn ew: 21/jp§L/97
¢qu¡R z ®L¡e L¡kÑ pÇf¡ce J f¢lhqel ®rœ 4.5%, plhl¡q ®rœ 3% Hhw L¢jne HS¾Vcl ¢eLV a¡¢lM: 24®n BNø, 97 Hl ®ph¡l ®L¡X Hp-037.00 Hl 3- Ae¤µRc
qCa 15% q¡l iÉ¡V LaÑe L¢la qCh z ®j¡a¡hL ®jp¡pÑ p¡e p¡Ce LÉ¡hmp Hä l¡h¡l Ju¡LÑp ¢m: j§pL-11
glj f§lZ L¢lu¡ ¢hml Q¡m¡el p‰ c¡¢Mm Ll z k¡q¡l j§pL Q¡m¡e f-
f¢lQ¡mL, œ²u J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçl, ®Xp¡ Y¡L¡ A¢gpl 1999-2002 p¡ml ¢qp¡h ÙÛ¡e£u i¡h œl œ²¢jL ew-58 qCa 59 fkÑ¿¹ (pwk¤š²) z gm Eš² fÐ¢aù¡el ¢eLV
¢hno ¢el£r¡L¡m Eš² ¢hi¡Nl ¢WL¡c¡l ®mS¡l pj§q, iÉ¡V ®l¢Sø¡l J ¢hm i¡EQ¡l pj§q fkÑ¡- qCa iÉ¡V LaÑel ®L¡e p¤k¡N ¢Rm e¡ z
m¡Qe¡u ®cM¡ k¡u ®k, Eš² l¡Sü ®h¡XÑl ¢ecÑn Ae¤k¡u£ phÑj¡V 31,34,917/= V¡L¡ (f¢l¢nø
âøhÉ) ¢WL¡c¡l£ fÐ¢aù¡el ¢eLV qCa LaÑe e¡ Ll¡u Eš² V¡L¡l l¡Sü r¢a Ll¡ qCu¡R z k¡q¡ Bc¡u- h¢ZÑa AhÙÛ¡u E›¡¢fa Bf¢š ¢eØf¢šl SeÉ Ae¤l¡d Ll¡ qCm z
k¡NÉ z
œ²¢jL ew-02
fÐc¡e Lle e¡C z pšÆl r¢al V¡L¡ Bc¡u Lla: ¢el£rLL Ah¢qa Ll¡l SeÉ Ae¤l¡d Ll¡ k¡CaR z ®jp¡pÑ fÐN¢a Cä¡¢øÌS ¢m:- ®Xp¡l L¡kÑÉ¡cn eðl: ¢fHp-1/œ²u-
2/54, a¡¢lM: 22/5/2001 Cw Hl j¡dÉj 04(Q¡l)¢V ¢jap¤¢h¢n f¡S-
l¡ ®fVÊ¡m S£f N¡s£ fÐ¢a¢V $ 25,64,000/= V¡L¡ cl (®X¢mi¡l£
Q¡SÑ h¡hc fÐ¢a N¡s£ $ 3,500/= V¡L¡ pq) ®j¡V $ 1,02,56,000/=
V¡L¡ Hhw 04(Q¡l)¢V ¢jap¤¢h¢n Hm-200 X¡hm ®L¢he ¢fLBf $
11,67,336/= V¡L¡ cl ®j¡V $ 46,69,344/= Hhw ®X¢mi¡l£ Q¡SÑ
h¡hc $ 14,000/= Hhw ®l¢SøÌne (f¤e:ile ®k¡NÉ MlQ h¡hc
72,000/= V¡L¡ pq phÑj¡V (1,02,56,000 + 46,69,344 + 14,000 +
72,000= 1,50,11,344/= V¡L¡l L¡kÑÉ¡cn fÐc¡e Ll¡ qu z Eš²
V¡L¡ qCa ®Xp¡l l¢SøÌne MlQ h¡hc (f§Z:ilek¡NÉ) $ 72,000/=
V¡L¡ ¢hu¡N ¢cu¡ Ah¢nø (1,50,11,344 - 72,000)= 1,49,39,344/=
V¡L¡l Efl 3% q¡l iÉ¡V h¡hc $ 4,48,180/= V¡L¡ kb¡l£¢a LaÑe
Ll¡ qCu¡R z ®Xp¡l fr fÐN¢a Cä¡¢øÌS ¢m: ¢hBl¢VH-®L ®l¢S-
øÌne MlQ h¡hc f¢ln¡¢da $ 72,000/= V¡L¡l (f¤e:ile ®k¡NÉ) Efl
®L¡e iÉ¡V fÐk¡SÉ eu z
A¢XV ¢Vj LaÑªL f¤e:ile ®k¡NÉ HC ®l¢SøÌne hÉu $ 72,000/=

V¡L¡l Efl (72,000 ^ 3%) = 2,160/= V¡L¡ iÉ¡V ¢qp¡h Ll¡u HC Bf
¢š E›¡¢fa qCu¡R z
h¢ZÑa AhÙÛ¡u E›¡¢fa Bf¢š ¢eØf¢šl SeÉ Ae¤l¡d Ll¡ qCm z
99
(Audit 01 DPDC) 72
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46 œ²¢jL ew-03
®jp¡pÑ j¡Cœ²¡ CmLVÊ¢e„ ¢m: fÐ¢aù¡e¢V HL¢V iÉ¡V ¢eh¢åa

fÐ¢aù¡e z k¡q¡l iÉ¡V ¢ehåe eðl: 5011007719 z S¡a£u l¡Sü ®h¡XÑ
j§mÉ pwk¡Se Ll p¡d¡lZ Bcn ew: 21/j§nL/97 a¡¢lM 24®n BNø, 97
Hl ®ph¡l ®L¡X Hp 037.00 Hl 3- Ae¤µRc ®j¡a¡hL ®jp¡pÑ j¡C-
œ²¡ CmLVÊ¢e„ ¢m: j§nL-11 glj f§lZ L¢lu¡ ¢hml Q¡m¡el p‰
c¡¢Mm Ll z k¡q¡l j§nL Q¡m¡e fœl œ²¢jL ew-955 z gm Eš² fÐ¢aù¡-
el ¢eLV qCa iÉ¡V LaÑel ®L¡e p¤k¡N ¢Rm e¡ z
œ²¢jL ew-04
®jp¡pÑ n¢š² C¢”¢eu¡¢lw ¢m: fÐ¢aù¡e¢V HL¢V iÉ¡V ¢eh¢åa fÐ

¢aù¡e z k¡q¡l iÉ¡V ¢ehå eðl: 5031003310 z k¡q¡l l¡Sü ®h¡XÑ
j§mÉ pwk¡Se Ll p¡d¡le Bcn ew- j§nL/97 a¡¢lM: 24®n BNø, 97 Hl
®ph¡l ®L¡X Hp-037.00 Hl 3 Ae¤µRc ®j¡a¡hL ®jp¡pÑ n¢š² C
¢”¢eu¡¢lw ¢m: j§nL-11 glj f§lZ L¢lu¡ ¢hml Q¡m¡el p‰ c¡¢Mm
Ll z k¡q¡l j§nL Q¡m¡e fœl œ²¢jL ew-58 qCa 66 fkÑ¿¹ (pwk¤š²) z
gm Eš² fÐ¢aù¡el ¢eLV qCa iÉ¡V LaÑel ®L¡e p¤k¡N ¢Rm e¡ z
œ²¢jL ew-05
®jp¡pÑ lÉ¡wNp ¢m: HL¢V iÉ¡V ¢eh¢åa fÐ¢aù¡e z k¡q¡l iÉ¡V

¢ehåe eðl: 5071011879 z 3(¢ae)¢V j¡Cœ²¡h¡p plhl¡q h¡hc ®j¡V
35,58,000/= V¡L¡u lÉ¡wNp ¢m: Hl p¢qa ®Xp¡l Q¤¢š² pÇf¡¢ca
qu z ®j¡V j§mÉ 35,58,000/= V¡L¡l Efl 3% iÉ¡V ¢qp¡h ®j¡V iÉ¡V
c¡s¡u 1,06,740/= V¡L¡ z a¾jdÉ lÉ¡wNp ¢m: 3(¢ae)¢V N¡s£l
¢hfl£a Q¡m¡e ew: L/24, a¡¢lM: 02/4/2002 Cw j¡dÉj 54,675/=
V¡L¡ h¡wm¡cn hÉ¡wL Sj¡ Ll¡u (L¢f pwk¤š²) ¢hm f¢ln¡d fkÑ¡u
Ah¢nø (1,06,740 - 54,675) = 52,065/= V¡L¡ ¢h¢d ®j¡a¡hL LaÑe
Ll¡ qCu¡R z
h¢ZÑa AhÙÛ¡k E›¡¢fa Bf¢š ¢eØf¢šl SeÉ Ae¤l¡d Ll¡ qCm z

(Audit 01 DPDC) 73
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46 œ²¢jL ew-06
®jp¡pÑ ¢SJLe p¡j¡c C¢”¢eu¡¢lw Ju¡LÑp ¢m: fÐ¢aù¡e¢V HL¢V
iÉ¡V ¢eh¢åa fÐ¢aù¡e z k¡q¡l iÉ¡V ¢ehåe eðl: 5151001078 z S¡a£u
l¡Sü ®h¡XÑ j§mÉ pwk¡Se Ll p¡d¡lZ Bcn ew: 21/j§nL/97 a¡¢lM:
24®n BNø, 97 Hl ph¡l ®L¡X Hp 037.00 ®j¡a¡hL ®jp¡pÑ ¢S J Le
p¡j¡c C¢”¢eu¡¢lw Ju¡LÑp ¢m: ®Xp¡l p¢qa Q¤¢š² ew fœ-754/CBl-
3 a¡¢lM: 18/4/2001 Hl ¢hfl£a h¡wm¡cn hÉ¡wL Q¡m¡e ew: SN-
1/18, (ûm eðl-58), a¡¢lM: 18/6/2001 j¡dÉj iÉ¡V h¡hc eNc
2,00,000/= V¡L¡ Hhw Q¡m¡e ew: SV-2/40, ûm ew-15, a¡¢lM:
27/6/2001 j¡dÉj iÉ¡V h¡hc 2,00,000/= (c¤C mr) V¡L¡ pq ®j¡V
4,00,000/= (Q¡l mr) V¡L¡ h¡wm¡cn hÉ¡wL Sj¡ Lla: ¢hml p¢qa
c¡¢Mm Lle (L¢f pwk¤š²) z HLC ¢hou iÉ¡V HLh¡l f¢ln¡d Ll¡ qCu¡
b¡¢Lm f§Zl¡u iÉ¡V LaÑel p¤k¡N e¡C z plhl¡q j¡m¡j¡ml iÉ¡V
h¡wm¡cn hÉ¡wL l¢ra plL¡ll pw¢nÔø ¢qp¡h plhl¡qL¡l£ LaÑªL f¢l-
n¡dl Q¡m¡e fœ ¢hml p¢qa c¡¢Mm Ll¡u ¢hm f¢ln¡dl fkÑ¡u iÉ¡V
LaÑe Ll¡ k¡u e¡C z
œ²¢jL ew-07
®jp¡pÑ fÉ¡l¡X¡CS ®jV¡m¡¢SÑLÉ¡m LjfÔ„ ¢m: fÐ¢aù¡e¢V HL
¢V iÉ¡V ¢eh¢åa fÐ¢aù¡e z k¡q¡l iÉ¡V ¢ehåe eðl: 9221004116 z
S¡a£u l¡Sü ®h¡XÑ j§mÉ pwk¡Se Ll p¡d¡lZ Bcn ew-21/j§nL/97
a¡¢lM: 24®n BNø, 97 Hl ph¡l ®L¡X Hp-037.00 Hl 3- Ae¤µRc
®j¡a¡hL ®jp¡pÑ fÉ¡l¡X¡CS ®jV¡m¡¢SÑLÉ¡m LjfÔ„ ¢m: j§nL-11
glj f§lZ L¢lu¡ ¢hml Q¡m¡el p¢qa c¡¢Mm Ll z k¡q¡l j§nL Q¡m¡e f-
œl œ²¢jL ew-957, 958, 959, 1017, 1018, 1019, 1020 Hhw 1021
(pwk¤š²) z gm Eš² fÐ¢aù¡el ¢eLV qCa iÉ¡V LaÑel ®L¡e p¤k¡N
¢Rm e¡ z
œ²¢jL ew-08
®jp¡pÑ He¡¢SÑfÉ¡L C¢”¢eu¡¢lw ¢m: fÐ¢aù¡e¢V HL¢V iÉ¡V
¢eh¢åa fÐ¢aù¡e z k¡q¡l iÉ¡V ¢ehåe eðl: 5031004195 z S¡a£u l¡Sü
®h¡XÑ j§mÉ pwk¡Se Ll p¡d¡lZ Bcn ew: 21/j§nL/97 a¡¢lM: 24®n
BNø, 97 Hl ®ph¡l ®L¡X Hp 037.00 Hl 3 Ae¤µRc ®j¡a¡hL
®jp¡pÑ He¡¢SÑfÉ¡L C¢”¢eu¡¢lw ¢m: j§nL-11 glj f§lZ L¢lu¡ ¢h-
ml Q¡m¡el p‰ c¡¢Mm Ll z k¡q¡l j§nL Q¡m¡e fœl œ²¢jL ew: 138
qCa 147 fkÑ¿¹ (pwk¤š²) z gm Eš² fÐ¢aù¡el ¢eLV qCa iÉ¡V LaÑel
®L¡e p¤k¡N ¢Rm e¡ z
(Audit 01 DPDC) 74
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46 œ²¢jL ew-09
®jp¡pÑ Cø¡ZÑ ®LhmpÚ ¢m: fÐ¢aù¡e¢V HL¢V iÉ¡V ¢eh¢åa fÐ

¢aù¡e z k¡q¡l iÉ¡V ¢ehåe eðl: 2041000468 z S¡a£u l¡Sü ®h¡XÑ
j§mÉ pwk¡Se Ll p¡d¡lZ Bcn ew-21/j§nL/97 a¡¢lM 24®n BNø, 97
Hl ph¡l ®L¡X Hp-037.00 Hl 3 Ae¤µRc ®j¡a¡hL ®jp¡pÑ Cø¡ZÑ
LÉ¡hmp ¢m: Q¤¢š² ®j¡a¡hL HH¢p Ju¡pf (C¾p¤mVX) plhl¡ql ¢h-
ml p¡b j§nL-11 glj f§lZ L¢lu¡ ¢hml Q¡m¡el p¢qa c¡¢Mm Ll z k¡q¡l
j§nL Q¡m¡e fœl œ²¢jL ew-11753, 11762, 11768, 11754, 11755 J
11769 (pwk¤š²) z gm Eš² fÐ¢aù¡el ¢eLV qCa iÉ¡V LaÑel ®L¡e
p¤k¡N ¢Rm e¡ z
œ²¢jL ew-10
®jp¡pÑ j¡j f¡Ju¡l ¢m: fÐ¢aù¡e¢V HL¢V iÉ¡V ¢eh¢åa fÐ¢aù¡e z

k¡q¡l iÉ¡V ¢ehåe eðl: 5061008759 z S¡a£u l¡Sü ®h¡XÑ j§mÉ pw-
k¡Se Ll p¡d¡lZ Bcn ew-21/j§nL/97 a¡¢lM 24®n BNø, 97 Hl ph¡l
®L¡X Hp-037.00 Hl 3 Ae¤µRc ®j¡a¡hL ®jp¡pÑ j¡j f¡Ju¡l ¢m: 200
®L¢iH ¢halZ VÊ¡¾pglj¡l plhl¡ql ¢hml p¡b j§nL-11 glj f§lZ L
¢lu¡ ¢hml Q¡m¡el p¢qa c¡¢Mm Ll z k¡q¡l j§nL Q¡m¡e fœl œ²¢jL
ew- 06 qCa 11 fkÑ¿¹ (pwk¤š²) z gm Eš² fÐ¢aù¡el ¢eLV qCa iÉ¡V
LaÑel ®L¡e p¤k¡N ¢Rm e¡ z

Ef-jq¡hÉhÙÛ¡fL

(Audit 01 DPDC) 75
(Audit 01 DPDC) 76
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47 ¢houx- ¢WL¡c¡ll ¢hm qCa BuLl h¡hc 66,43,023/= V¡L¡ Lj LaÑe z plL¡ll l¡Sü r¢a z 66,43,023/= œ²¢jL ew-01
S¡a£u l¡Sü ®h¡XÑl BuLl ¢h¢d 16 J ¢h¢iæ pju S¡l£Lªa pwn¡de£ j¡a¡hL ¢WL¡c¡l/plhl¡qL¡l£ ®jp¡pÑ ¢SCHjL¡w ¢m: S¡a£u l¡Sü ®h¡XÑ Hl e¢b ew-8(128)Ll-
fÐ¢aù¡eL ¢hm f¢ln¡dl pju ¢edÑ¡¢la q¡l BuLl LaÑe ®k¡NÉ z 1/94/644 a¡¢lM: 14/7/99 Cw Hhw e¢b ew-8(128) Ll-1/94/432
a¡¢lM: 30/7/2000 Cw ®j¡a¡hL ®jp¡pÑ ¢SCHjL¡w ¢m:®L BuLl
f¢lQ¡mL, œ²u J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçl, ®Xp¡, Y¡L¡ A¢gpl 1999-2002 p¡ml ¢qp¡h ÙÛ¡e£u LaÑe hÉ¢alL ¢hm f¢ln¡dl pec fœ fÐc¡e Ll¡u Eš² fÐ¢aù¡el
i¡h ¢hno ¢el£r¡L¡m ®cM¡ k¡u ®k, f¢lQ¡mL (¢qp¡h) cçl l¢ra ¢WL¡c¡l ®mS¡l, BuLl ®l¢Sø¡l J c¡¢MmLªa ¢hml Efl Evp Ll LaÑel ®L¡e p¤k¡N ¢Rm e¡ (L¢f
¢hm i¡EQ¡l fkÑ¡m¡Qe¡ L¢lu¡ ®cM¡ k¡u ®k, f¢l¢nø h¢ZÑa ¢WL¡c¡l plhl¡qL¡l£ fÐ¢aù¡eL pwk¤š²) z S¡a£u l¡Sü ®h¡XÑl Eš² Bcn fœ¢V AeÉ e¢b/i¡EQ¡ll p¡-
¢hm f¢ln¡dl pju ¢edÑ¡¢la q¡l Afr¡ Lj BuLl LaÑe Ll¡u plL¡l 66,43,023/= V¡L¡ l¡Sü fÐ¡¢ç qCa b pwk¡¢Sa e¡ b¡L¡u ¢el£r¡ V£jL a¡vr¢eL i¡h ®cM¡e¡ pñh qu e¡C
h¢’a qCu¡R z z
AaHh, ¢L L¡le plhl¡qL¡l£ ¢ecÑn Ae¤k¡u£ BuLl LaÑe Ll¡ qu e¡C z a¡q¡ A¢XVL Ah¢qa Ll¡l h¢ZÑa AhÙÛ¡u E›¡¢fa Bf¢š ¢eØf¢šl SeÉ Ae¤l¡d Ll¡ qCm z
Ae¤l¡d Ll¡ qCm ÙÛ¡e£u A¢gp LaÑªL ®L¡e Sh¡h fÐc¡e Lle e¡C z pšl r¢al V¡L¡ Bc¡u Lla:
¢el£rLL Ah¢qa Ll¡l SeÉ Ae¤l¡d Ll¡ k¡CaR z œ²¢jL ew-02
®jp¡pÑ Cø¡eÑ ®Lhmp ¢m: HL¢V plL¡l£ j¡¢mL¡e¡d£e fÐ¢aù¡e

z ®Xp¡l œ²u J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçll p§œ ew: ¢fHp-1/œ²u-
2/1991 a¡¢lM: 09/02/2000 Cw j¡dÉj ÙÛ¡e£u œ²u¡cnl
naÑ¡e¤k¡u£ A¢NËj ¢qp¡h ®jp¡pÑ Cø¡ZÑ ®LhmpÚ ¢m:-®L
i§NiÑÙÛ LÉ¡hm plhl¡ql ¢e¢jš $39,49,106/00 (11,96,699 +
27,52,407) V¡L¡ PW Account Form-28 Hand Receipt (See Rule,
206, B,F,R) Hl j¡dÉj A¢NËj f¢ln¡d Ll¡u Evp Ll LaÑe Ll¡ pñh qu
e¡C z ¢hou Cø¡ZÑ ®Lhmp ¢m: Hl Y¡L¡ÙÛ A¢gp ®k¡N¡k¡N Ll¡
qCm a¡q¡l¡ BuLll ¢hou¢V fœ j¡lga Q–NË¡jl fa‰¡ÙÛ Cø¡ZÑ -
Lhmp ¢m: Hl fÐd¡e L¡kÑ¡muL Ah¢qa L¢lu¡ a¡q¡cl flhaÑ£/BNa
¢hm qCa LaÑel/pjeÄul ¢hou pÇj¢a S¡e¡Cu¡Re z ®p ja fœ fÐc¡e
f§hÑL a¡q¡cl flhaÑ£ ¢hm qCa A¢NËj fÐc¡eLªa AbÑl Efl Bf¢š
Ae¤k¡u£ Evp Ll LaÑe L¢lu¡ plL¡l£ ¢el£r¡L Ah¢qa Ll¡ qCh z
œ²¢jL ew-03
®jp¡pÑ fÉ¡l¡X¡CS jÉV¡m¡l¢SLÉ¡m LjfÔ„ ¢m: fÐ¢aù¡e¢V

S¡a£u l¡Sü ®h¡XÑ Hl e¢b ew-11(142) Ae¤:1/98/1290 a¡¢lM:
09/09/1998 Cw Bcn ®j¡a¡hL 5(fy¡Q) hvpll SeÉ Ll ®lu¡a fÐ¡ç
qJu¡u Eš² fÐ¢aù¡el c¡¢MmLªa ¢hml Efl Evp Ll LaÑel p¤k¡N
¢Rm e¡ (L¢f pwk¤š²) z
(Audit 01 DPDC) 77
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47 œ²¢jL ew-04
®jp¡pÑ ®p±li ®VÊ¢Xw C¾V¡leÉ¡ne¡m plhl¡qL¡l£ fÐ¢aù¡e

¢qp¡h Q¤¢š²l ¢hfl£a j¡m¡j¡m Bjc¡e£ L¢lu¡ Eš² j¡m¡j¡ml ®L¡e lLj f
¢lhaÑe hÉ¡¢alL ®Xp¡u plhl¡q Ll z plhl¡qLªa j¡m¡j¡ml j§mÉ h¡hc
$ 3,26,25,000/= V¡L¡l ¢hml Efl 3% fÐk¡SÉ q¡l BuLl c¡s¡u $
9,78,750/= V¡L¡ z S¡a£u l¡Sü ®h¡XÑ Hl e¢b ew-8(41) ¢à: p:
17(L:B:-2)/2001/03(54) a¡¢lL: 17/4/2001 Cw (L¢f pwk¤š²) A¢gp
pÈ¡lLl Bm¡L Eš² V¡L¡ qCa h¢ZÑa Bcn¡e¤k¡u£ Bjc¡e£ fkÑÉ¡u
AIT ¢qp¡h f¢ln¡¢daLl (L¢f pwk¤š²) h¡hc $ 4,53,897/=
V¡L¡ pjeÄu f§hÑL ¢hm qCa $ 5,24,853/= V¡L¡ LaÑe f§hÑL
h¡wm¡cn hÉ¡wL Sj¡ fÐc¡e Ll¡ qu ¢hd¡u ¢hml Efl Lj Ll LaÑe
Ll¡ qu e¡C z
œ²¢jL ew-05
®jp¡pÑ Hj. Hj CmL¢VÊLÉ¡m Cä¡¢øÌS plhl¡qL¡l£ fÐ¢aù¡e ¢qp¡h

®Xp¡l p¢qa Q¤¢š²l ¢hfl£a j¡m¡j¡m Bjc¡e£ L¢lu¡ Eš² j¡m¡j¡ml
®L¡e lLj f¢lhaÑe hÉ¢alL ®Xp¡u plhl¡q Ll z plhl¡qLªa j¡m¡j¡ml
j§mÉ h¡hc $ 1,01,32,050/= V¡L¡ ¢hml Efl 3% fÐk¡SÉ q¡l ®j¡V
BuLl c¡s¡u 3,03,961/50 V¡L¡ z S¡a£u l¡Sü ®h¡XÑ Hl e¢b ew-8
(41) ¢à:p:-17(L:A:-2)/2001/03(54) a¡¢lM: 17/04/2001 (L¢f
pwk¤š²) A¢gp pÈ¡lLl Bm¡L Eš² V¡L¡ qCa h¢ZÑa Bcn¡e¤k¡u£
Bjc¡e£ fkÑ¡u AIT ¢qp¡h f¢ln¡¢da Ll (gV¡L¢f pwk¤š²) h¡hc $
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(Audit 01 DPDC) 85

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(N) h¡wm¡h¡S¡l -- 13/2/99Cw

(L) ¢c ¢eE®ene -- 03/10/98Cw
(M) ®~c¢eL h¡wm¡l h¡Z£ -- 04/10/98Cw
(N) pwh¡c -- 04/10/98Cw

(L) pwh¡c -- 04/2/99Cw
(M) ¢c ¢eE®ene -- 04/2/99Cw
(N) ®~c¢eL h¡wm¡l h¡Z£ -- 05/2/99Cw

(L) ®~c¢eL l²f¡m£ -- 07/2/99Cw
(M) pwh¡c -- 08/2/99Cw
(N) ¢c h¡wm¡cn AhS¡li¡l -- 09/2/99Cw

(L) ®~c¢eL h¡wm¡l h¡Z£ -- 21/9/98Cw
(M) ®i¡ll L¡NS -- 21/9/98Cw
(N) ¢c Ce¢XfeX¾V -- 21/9/98Cw

(L) h¡wm¡h¡S¡l -- 21/9/98Cw
(M) ¢c h¡wm¡cn AhS¡li¡l -- 21/9/98Cw
(N) i¡ll L¡NS -- 21/9/98Cw
(Audit 01 DPDC) 86

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(Audit 01 DPDC) 91
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(Audit 01 DPDC) 92
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10 A¢XV Bf¢šl Sh¡h S¡e¡e¡ k¡CaR ®k, he¡e£ i¡ä¡l jq¡-hÉhÙÛ¡fL NË¡qLph¡ (Ešl)
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(Audit 01 DPDC) 93
(Audit 01 DPDC) 94
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8 ¢nl¡e¡j : fÐcš L¢jne J f¢lhqe j§mÉl Efl j§mÉ pwk¡Se Ll Bc¡u e¡ Ll¡u 1,34,263/= 1,34,263/=
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(Audit 01 DPDC) 95
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1 ¢nl¡e¡j : ¢edÑ¡¢la pju Bjc¡e£Lªa k¿»¡wnl j§mÉ f¢ln¡d e¡ Ll¡u $ 92,76,641/= V¡L¡ 92,76,641/=
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3 ¢nl¡e¡j: ¢WL¡c¡ll ¢eLV qa BuLl Lj LaÑe Ll¡u ®Xp¡l B¢bÑL r¢a $ 1,13,552/= 1,13,552/= Bf¢ša Eõ¢Ma 4(Q¡l)¢V f¡S¡l¡ S£f œ²ul ¢e¢jš Aœ cçl qCa Q¤¢š²
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(Audit 01 DPDC) 102
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(Audit 01 DPDC) 103
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07 ¢nl¡e¡j: 62,87,750/= V¡L¡ j§mÉl pl”¡j¡¢c i¡ä¡l qa Q¤¢l h¡ A¡aÁp¡v qJu¡u ®Xp¡l A¡¢bÑL 62,87,750/= A¢XV Bf¢š¢Vl Sh¡h S¡e¡e¡ k¡CaR ®k, ¢p.Hp.¢X (l¡Sü), ¢X¢f
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(Audit 01 DPDC) 104
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08 ¢nl¡e¡j: ®L¡¢V ®L¡¢V V¡L¡l ¯hc¤É¢aL pl”¡j¡¢c AhÉhq¡lk¡NÉ a¡¢mL¡i¤š² Ll ®M¡m¡ A¡L¡nl e£Q A¢XV Bf¢š¢Vl Sh¡h S¡e¡e¡ k¡CaR ®k, ¢p.Hp.¢X (l¡Sü) ¢X¢f¢X¢p Aœ
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A¢XV Bf¢šl Sh¡h fÐc¡el SeÉ hÉhÙÛ¡fL (L¡¢lNl£), ¢p.Hp.¢X (l¡Sü),
¢houhÙ¹¤ x f¢lQ¡mL, œ²u J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçl, ®Xp¡, Y¡L¡ Hl 2005-2006 AbÑ hRll ¢qp¡h ¢el£r¡L¡- ¢X¢f¢X¢p Hl ¢eLV ®fÐle Ll¡ qCm a¡q¡l¡ ¢ejÀ¡š² Sh¡h fÐc¡e Lle x
m ¢hi¡Nl ¢eu¿»e¡d£e V‰£ÙÛ ®L¾cÐ£u i¡ä¡làul Annual Inventory fkÑ¡m¡Qe¡ Ll¡ qu z
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®eu¡ A¡hnÉL z

(Audit 01 DPDC) 105
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09 ¢nl¡e¡j: i¡ä¡l 4,19,59,700/= V¡L¡ j§mÉl °hc¤É¢aL pl”¡j¡¢c O¡V¢a fÐcnÑe Ll Q¤¢l 4,19,59,700/= A¢XV Bf¢š¢Vl Sh¡h S¡e¡e¡ k¡CaR ®k, ¢p.Hp.¢X (l¡Sü) ¢X¢f¢X
ab¡ A¡aÁp¡v Ll¡ quR z ¢p Aœ cçll BJa¡d£e qCmJ a¡q¡l¡ pa¿»i¡h j¡m¡j¡ml ¢qp¡h pwlre
(L¡¢lNl£), ¢p.Hp.¢X (l¡Sü), ¢X¢f¢X¢p Hl ¢eLV ®fÐle Ll¡ qCm
¢houhÙ¹¤ x f¢lQ¡mL, œ²u J i¡ä¡l hÉhÙÛ¡fe¡ f¢lcçl, ®Xp¡, Y¡L¡ Hl 2005-2006 AbÑ hRll a¡q¡l¡ ¢ejÀ¡š² Sh¡h fÐc¡e Lle x
¢qp¡h ¢el£r¡L¡m ¢hi¡Nl ¢eu¿»e¡d£e V‰£ÙÛ ®L¾cÐ£u i¡ä¡l (l¡Sü) ®L¾cÐ£u i¡ä¡l (Eæue)
Hl Annual Inventory fkÑ¡m¡Qe¡ Ll¡ qu z “2005-2006 Cw AbÑ hRll ¢g¢SLÉ¡m ®i¢l¢gLne ¢lfÑ¡V
Ae¤k¡u£ 4,19,59,700/= V¡L¡l j¡m¡j¡¡ml jdÉ ®L¾cÐ£u f
A¢euj x Ha ®cM¡ k¡u ®k, i¡ä¡làul 4,19,59,700/= V¡h¡ p§mÉl ¯hc¤É¢aL pl”¡j¡¢c O¡V¢a ¢llr¡ i¡ä¡l (p¡hL l¡Sü i¡ä¡l) öd¤j¡œ 7,18,350.52 V¡L¡ j§mÉl
fÐcnÑe Ll¡ quR (O¡V¢a j¡m¡j¡ml a¡¢mL¡ fªù¡-1 qa .......... fkÑ¿¹ âøhÉ) z fÐLªa fr O¡V¢a j¡m¡j¡m O¡V¢a l¢qu¡R z i¡ä¡l l¢ra ®L¡¢V ®L¡¢V V¡L¡ j§mÉj¡el
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A¡¢bÑL ¢h¢d ¢hd¡el A¡m¡L H hÉ¡f¡l fÐn¡p¢eL hÉhÙÛ¡ NËqZ pq j¡m¡j¡m EÜ¡l h¡ r¢al Hja¡hÙÛ¡u, Efl¡š² Sh¡hl A¡m¡L A¢XV A¡f¢š¢V ¢eÖf¢šl SeÉ
V¡L¡ A¡c¡ul AcÉ¡h¢d ®L¡e hÉhÙÛ¡ ®eu¡ qu ¢e z Ae¤l¡d Ll¡ qCm z
ÙÛ¡e£u LaÑªfrl Sh¡h x O¡V¢a j¡m¡j¡ml ¢hou L¡kÑLl£ hÉhÙÛ¡ ®eu¡ qµR z
¢el£r¡l j¿¹hÉ x Sh¡h k¤¢š²k¤š² eq z ®Lee¡ a¡vr¢eL H hÉ¡f¡l hÉhÙÛ¡ ®eu¡ HL¡¿¹C E¢Qa (®j¡: n¡jp¤m Bmj)
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fÐcÑnel L¡lZ Hhw a¡vr¢eL c¡u-c¡¢uaÅ ¢edÑ¡lZ e¡ Ll¡l SeÉ c¡u-c¡¢uaÅ ¢edÑ¡lZpq Ae¢a
¢hmð H ¢hou L¡kÑLl£ fcrf ¢ea qh z

(Audit 01 DPDC) 106
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10 ¢nl¡e¡j: L¢afu pwÙÛ¡/fÐ¢aù¡eL d¡l fÐcš ¢ex¢Sx-11- 94,57,513/= V¡L¡ j§mÉl °hc¤É¢aL 94,57,513/= A¢XV Bf¢š¢Vl Sh¡h S¡e¡e¡ k¡CaR ®k, ¢p.Hp.¢X (l¡Sü) ¢X¢f¢X
pl”¡j¡¢c ®glv NËqZ k¡ j§mÉ A¡c¡u Ll¡ qu¢e z ¢p Aœ cçll BJa¡d£e qCmJ a¡q¡l¡ pa¿»i¡h j¡m¡j¡ml ¢qp¡h pwlre
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(Audit 01 DPDC) 108
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(Audit 01 DPDC) 1

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