7.4.20 In certain States, the reports of the Public Accounts Committee/Public Undertakings Committee are discussed by the State Legislature. In such cases, after the proceedings of the discussion of the Reports by the Legislature are received and scrutinised, the Accountant General will send a report to the Comptroller and Auditor General drawing specific attention to the important points, if any, appending extracts of the proceedings, where necessary.
<table><tr><td>355 (See Paragraph of Sanctions Stipulated date of completion of contract 6</td></tr></table>
except when submitted which fall
<table><tr><td>356 Paragraph Accountant’s of objection and orders to Accountant officers</td></tr></table>
Item No. This register 4.1.6
(xii) Objection conform, should
NOTE:-
357 4.4.3 Register regarding: want of or excess Want of Exceed administrative approval Rs.
<table><tr><td>(See Paragraphs
Note on the Account of ............................Divisions, included in Part I of the for over six months and of or excess over financial sanction. Want of allotment Excess over allotment administrative approval Rs. Rs.</td></tr></table>
# month green ink, e.g,100/100,200/300, objections.
<table><tr><td>PUBLIC Balance brought forward of Year from which outstanding Amount objection Rs. under objection during totals should be shown be filled in only in respect miscellaneous</td></tr></table>
<table><tr><td>the Account of ................................................... Particulars 2 Accountant General Audit Officer</td></tr></table>
_361 of and of thereon Divisional Forest Officer’s explanation 6_
<table><tr><td>the.............................................. Division for the Month of...........................................20.......... kept under Service payments for recovery Nature objection orders Accountant General 4 5</td></tr></table>
362 Form-6 M.S.O. (Audit)-6, contd. AMOUNT KEPT UNDER OBJECTION ANALYSIS OF BALANCE I certify that, I have examined __________ __________________ Service Period No.of Amount All cases or items Awaiting Payments Items notice of gazetted officer Final for recovery Clearance Grand total of month’s objections Previous year Dated Balance from past month 20........ 20........ No. ......... dated.......................20........... Total objections 20........ Deduct Amount Adjusted during............. as per separate Adjustment Register April 20...... May 20....... June 20....... Forwarded to the Divisional Officer............................................... Division, for early Balance outstanding July 20.......... August 20....... Sept. 20.......... Signature....................................................... Designation Add-Additions in March Final Deduct-Adjustments in March Final Net result at the end of the month Septembers 20....... Date of receipt.................................................. No....................................Dated......................20............... N.B. (1) This statement is to be returned by the Divisional Forest Officer through the Conservator of Forests within a fortnight* after the receipt, in a separate cover marked ‘Objection Statement’ and every effort should be make to settle finally all objections within the time allowed. Only in special cases may extracts be kept or sent to persons concerned. (2) If the space for explanation is not sufficient, separate memoranda may be used to keep this form clean and tidy. (3) The actual dates of receipt and despatch should be noted to check delays in submission October 20........... November 20......... December 20......... January 20 ........... February 20 ......... March 20 .......... April 20 ......... May 20 ......... June 20 ......... Forwarded with explanation Divisional Forest Officer Date of Receipts No........................... Return to the ................................................................................................................................ .......................................................................................... Total * if the period prescribed is different, the period should Vide skeleton details overleaf be filled in to quarter ended ..........20.....
What This Means
In states where the Legislature discusses the reports of the Public Accounts Committee or Public Undertakings Committee, the Accountant General must review the legislative proceedings and send a summary report to the CAG. The AG should highlight important points from the discussion and attach relevant extracts from the proceedings as necessary.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
1Some State Legislatures discuss PAC/PUC reports on the floor of the house
2The Accountant General must scrutinise the proceedings of such legislative discussions
3A report highlighting important points must be sent to the CAG
4Relevant extracts from the proceedings should be appended to the report
Practical Example
The Tamil Nadu Legislative Assembly debates the Public Accounts Committee's report on irregularities in the Public Works Department. The Accountant General (Audit) in Chennai obtains the proceedings, reviews them for significant observations or directions by the Legislature, and sends a summary report to the CAG in Delhi. She attaches extracts where MLAs raised concerns about systemic issues in contract management, flagging these for the CAG's attention.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Is this procedure followed in all states?▼
No, only in certain states where the Legislature actually takes up the PAC/PUC reports for discussion. Not all state legislatures follow this practice.
What should the AG's report to the CAG contain?▼
The report should draw specific attention to important points from the legislative discussion and include extracts of the proceedings where necessary to provide context to the CAG.
Why does the CAG need to know about legislative discussions?▼
Legislative discussions on audit reports may reveal policy concerns, systemic issues, or directions that affect future audit priorities. The CAG needs this information to guide overall audit strategy and follow up on Parliament's or Legislature's concerns.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
<table><tr><td>October November Balances statements Month</td></tr></table>
<table><tr><td>May Remarks P.</td></tr></table>
_364_
<table><tr><td>M.S.O. (Audit)-7 (See Paragraph or otherwise irregular by................................................. Reasons for challenge Particulars correspondence 5</td></tr></table>
Officer
the Treasury
_should_
a fortnight Nature or payment be that period
<table><tr><td>showing within is found insufficient, different,</td></tr></table>
Note:
which concerned
or items the officer
that cases
<table><tr><td>366 (Audit) (See paragraph 7.2.21) under objection items adjusted on Pending advances of TA on transfer Adjustment advances of TA on tour advances 6
(b) 6
(c) Totals I certify of columns 5 to 8 notice Date:</td></tr></table>
Period of account No. of voucher or date drawing of receipt under objection responsible 2 3 month’s objection from past month ................................................................................ – Amount adjusted during ................. adjustment register deduct – Net adjustment ...................................................... carried forward ..........................................................................................
or items of the officer
I certify All cases the notice
<table><tr><td>367 (See paragraph 7.2.24) (Headquarters) for the month ...................................... pending recovery stores, etc. Credit sales Outstanding advances loans 5 6 Totals of columns 4 to 8 Date:</td></tr></table>
<table><tr><td>Objection to audited/office and of the responsible for of the I.R. and para No. Misappropriation 2 objection ............................................................................. past month ........................................................................ adjusted during ................................ adjustment register – Net adjustment in March ............................................. forward .................................................................................</td></tr></table>
Balance
<table><tr><td>368 M.S.O. (Audit) (See paragraph Register of ........................................................ of For want of sanction Advances of pay on transfer Advances of TA transfer 6 7
(a) 7
(b) here, it will suffice to quote the corresponding</td></tr></table>
Month adjustment * When adjustment
letters, other
<table><tr><td>369 M.S.O. (Audit) (See paragraph O.A.D. (Headquarters) of Credit Sales Outstanding advances 5 will suffice to quote the corresponding</td></tr></table>
adjustment
<table><tr><td>370 Form M.S.O. (Audit) (See paragraph Abstract of objections of District Department ................................................................. Adjusted in May Adjusted in June Adjusted in July Adjusted in August Adjusted in September Adjusted in October November end of every month should be shown in red ink figure.</td></tr></table>
_Adjusted April_
reference. in camp of the statement. in time third day, if necessary at Treasury ……………..20………. ……………20 in charge of Treasury
_or items concerned to ………….. any delay “Extract” in complete for further servants “Extract” the to_
_that of in return the on Officer_
<table><tr><td>371 M.S.O. (Audit) (See paragraph 7.2.37) the result of audit Treasury for .................................. for Nature of error objection Accountant thereon 6 Total of Columns 4 and 5 I certify All cases of the officer Date: ………. Forwarded cause gained really such replies of days allowed statement necessity of Government delay get back be sent Station/Date Date of receipt Returned ……………..on Station: in.</td></tr></table>
<table><tr><td>Objection statement of the ............................................. Amount placed under objections Sl. No. No. and date of voucher or date of receipt Nature of receipt or payment Items awaiting clearance Service payments recovery 1 2 3 4 Rs. total of month’s objection …………………………………………… of objection :- ……………………………………………….. from past month …………………………………………………… – Total of month’s objections ……………………………………….… ……………………………..………………………………………..… – Amount adjusted during ……… as per separate adjustment register outstanding ………………………………………………………….. When the space in column 8 against any objection is found insufficient Treasury Officer may furnish his explanation in separate memoranda to keep this form clear and tidy as it is to be preserved for some years. The Treasury Officer is required specially to note on this form the actual receipt I and despatch from his office to check delay in submission. If the period prescribed under paragraph 7.1.8 is different that period should</td></tr></table>
Grand Memorandum Balance Add Total Deduct Balance Notes:- 1. 2.
<table><tr><td>M.S.O. (Audit) (Referred to paragraph of departmentally assets Depreciation 5</td></tr></table>
of the capital
close
at the working
_or minus_
<table><tr><td>373 M.S.O. (Audit) (Referred to in paragraph of Statutory Corporation/Government Profit (+) Loss ( -) Total interest charged profit loss 6 7 free reserves (all figures plus</td></tr></table>
Summarised Name Ministry/ Department represents employed’ represents
CONCORDANCE TABLE
_Correlating the paras of CAG’s M.S.O. (Audit) Edition-I with those of the CAG’ M.S.O. (Audit) 2nd Edition_
<table><tr><td>SECTION-I New Paras Old Paras New Paras Old Paras CHAPTER-I 2.1.14 New Para 2.2.27 2.2.15 New Paras Old Paras 2.1.15 New Para 2.2.28 2.2.16 1.1.1 1.1.1 2.1.16 New Para 2.2.29 2.2.17 1.1.2 1.1.2 2.1.17 New Para 2.2.30 2.2.18 1.1.3 1.1.2 2.1.18 New Para 2.2.31 2.2.19 1.1.4 1.1.2 2.1.19 New Para 2.2.32 2.2.20 & 2.2.24 1.1.5 1.1.3 2.1.20 New Para 2.2.33 2.2.24 1.1.6 1.1.3 2.1.21 New Para 2.2.34 2.2.25 1.1.7 1.1.6 2.1.22 New Para 2.2.35 2.2.26 1.1.8 1.1.9 2.1.23 New Para 2.2.36 2.2.27 1.1.9 1.1.4 2.1.24 New Para 2.2.37 2.2.28 1.1.10 1.1.5 2.1.25 New Para 2.2.38 2.2.29 1.1.11 1.1.7 2.1.26 New Para 2.2.39 2.2.30 1.1.12 1.1.8 2.1.27 New Para 2.2.40 2.2.31 1.1.13 1.1.14 CHAPTER-2 2.2.41 2.2.32 1.1.14 1.1.15 2.2.1 2.2.1 2.2.42 2.2.33 1.1.15 1.1.16 2.2.2 2.2.1 2.2.43 2.2.34 1.1.16 1.1.17 2.2.3 2.2.2 2.2.44 2.2.35 1.1.17 1.1.10 2.2.4 2.2.2 2.2.45 2.2.36 1.1.18 1.1.11 2.2.5 2.2.21 2.2.46 2.2.39 1.1.19 1.1.12 2.2.6 2.2.22 2.2.47 2.2.40 1.1.20 1.1.13 2.2.7 2.2.23 2.2.48 New Para 1.1.21 1.1.19 2.2.8 2.2.37 Annexure Annexure 1.1.22 1.1.20 2.2.9 2.2.46(1) 2.2.9 2.2.46 Annexure Annexure 2.2.10 2.2.46(2) CHAPTER-3 1.1.4 1.1.2 2.2.11 2.2.46(2) 2.3.1 New Para SECTION-II 2.2.12
Note below 2.2.46(2) 2.3.2 2.4.3 CHAPTER-I 2.2.13 2.2.3 2.3.3 2.4.7 2.1.1 2.1.1 2.2.14 2.2.4 2.3.4 2.4.8 2.1.2 New Para 2.2.15 2.2.5 2.3.5 2.4.9 2.1.3 2.1.2 2.2.16 2.2.6 2.3.6 2.4.3 2.1.4 2.1.3 2.2.17 New Para 2.3.7 2.4.4 2.1.5 2.1.4 2.2.18 2.2.7 2.3.8 2.4.5 2.1.6 2.1.5 2.2.19 2.2.8 2.3.9 2.4.6 2.1.7 2.1.6 2.2.20 2.2.9 2.3.10 2.4.10 2.1.8 New Para 2.2.21 2.2.10 2.3.11 New Para 2.1.9 New Para 2.2.22 2.2.11 2.3.12 2.4.11 2.1.10 New Para 2.2.23 2.2.12 2.3.13 2.4.12 2.1.11 New Para 2.2.24 2.2.12 2.3.14 New Para 2.1.12 New Para 2.2.25 2.2.13 2.3.15 2.4.13 2.1.13 New Para 2.2.26 2.2.14 2.3.16 2.4.14</td></tr></table>
<table><tr><td>New Paras Old Paras New Paras Old Paras New Paras Old Paras CHAPTER-4 2.4.1 2.5.1 2.6.12 2.8.8 3.1.24 3.1.6 2.4.2 2.5.2 2.6.13 2.8.9 3.1.25 3.1.13 2.4.3 2.5.4 2.6.14 2.8.14 3.1.26 3.1.14 2.4.4 2.5.4(2) 2.6.15 2.8.13 3.1.27 New Para 2.4.5 New Para 2.6.16 2.8.12 3.1.28 New Para 2.4.6 2.5.3 2.6.17 2.8.16 3.1.29 3.1.19 2.4.7 2.5.4(4) 2.6.18 2.8.10 3.1.30 3.1.20 2.4.8 2.5.4(3) 2.6.19 2.8.11 3.1.31 3.1.21 2.4.9 2.5.4(8) 2.6.20 2.8.19 3.1.32 3.1.22 2.4.10 2.5.4(7) 2.6.21 2.8.22 Annexure-1 Annexure 2.4.11 2.5.5 2.6.22 2.8.15 3.1.16 3.1.16 2.4.12 2.5.4(9) 2.6.23 2.8.20 Ann-2 (3.1.16) New Ann. 2.4.13 2.5.4(10) 2.6.24 2.8.16 CHAPTER-2 CHAPTER-5 2.6.25 2.8.16 3.2.1 3.2.1 2.5.1 2.7.1 2.6.26 2.8.17 3.2.2 3.2.2 2.5.2 2.7.2 2.6.27 2.8.18 3.2.3 3.2.5 2.5.3 2.7.3 2.6.28 2.8.21 3.2.4 New Para 2.5.4 2.7.5(1) 2.6.29 2.8.24 3.2.5 3.2.4 2.5.5 2.7.6 2.6.30 2.8.24 3.2.6 3.2.4 2.5.6 2.7.4 2.6.31 2.8.24 3.2.7 New Para 2.5.7 2.7.8 2.6.32 2.8.23 3.2.8 New Para 2.5.8 New Para 2.6.33 2.8.24 3.2.9 3.2.7 2.5.9 New Para Annexure Annexure 3.2.10 New Para 2.5.10 New Para 2.6.8 2.8.6 3.2.11 3.2.8 2.5.11 New Para SECTION-III 3.2.12 3.2.9 2.5.12 2.7.9 CHAPTER-1 3.2.13 3.2.10 2.5.13 2.7.5 3.1.1 3.1.1 3.2.14 3.2.11 2.5.14 2.7.5 3.1.2 3.1.10 3.2.15 3.2.12 2.5.15 2.7.5 3.1.3 New Para 3.2.16 3.2.13 2.5.16 2.7.5(3) 3.1.4 3.1.1 3.2.17 3.2.14 2.5.17 2.7.5(3) 3.1.5 New Para 3.2.18 3.2.15 2.5.18 2.7.5(4) 3.1.6 3.1.11 3.2.19 3.2.16 2.5.19 2.7.5(5)
(i) 3.1.7 3.1.15 3.2.20 3.2.17 2.5.20 2.7.5(5)
(ii) 3.1.8 3.1.3 CHAPTER-3 2.5.21 2.7.6 3.1.9 3.1.4 3.3.1 3.3.1 2.5.22 2.7.7 3.1.10 New Para 3.3.2 3.3.5 2.5.23 New Para 3.1.11 New Para 3.3.3 New Para CHAPTER-6 3.1.12 3.1.11(Note) 3.3.4 3.3.6 2.6.1 2.8.1 3.1.13 3.1.12 3.3.5 3.3.7 2.6.2 2.8.1 3.1.14 New Para 3.3.6 3.3.2 2.6.3 2.8.1 3.1.15 3.1.2 3.3.7 3.3.12 2.6.4 2.8.2 3.1.16 3.1.16 3.3.8 3.3.3 2.6.5 2.8.3 3.1.17 3.1.17 3.3.9 3.3.4 2.6.6 2.8.4 3.1.18 3.1.18 3.3.10 3.3.8 2.6.7 2.8.5 3.1.19 3.1.9 3.3.11 3.3.9 2.6.8 2.8.6 3.1.20 3.1.5 3.3.12 3.3.9 2.6.9 2.8.6 3.1.21 3.1.7 3.3.13 3.3.10 2.6.10 2.8.6 3.1.22 3.1.8 3.3.14 3.3.11 2.6.11 2.8.7 3.1.23 3.1.6</td></tr></table>
<table><tr><td>New Paras Old Paras New Paras Old Paras New Paras Old Paras CHAPTER-4 3.4.1 3.4.1 3.6.3 3.6.4 CHAPTER-8 3.4.2 3.4.2 3.6.4 New Para 3.8.1 3.8.1 3.4.3 3.4.3 3.6.5 3.6.3 3.8.2 3.8.2 3.4.4 3.4.4 3.6.6 3.6.6 3.8.3 3.8.3 3.4.5 New Para 3.6.7 3.6.6(Note) 3.8.4 New Para 3.4.6 3.4.5 3.6.8 3.6.18 3.8.5 New Para 3.4.7 3.4.5 3.6.9 3.6.5 3.8.6 New Para 3.4.8 3.4.6 3.6.10 New Para 3.8.7 3.8.4 3.4.9 3.4.7 3.6.11 3.6.5 3.8.8 3.8.5 3.4.10 3.4.8 3.6.12 3.6.7 3.8.9 New Para 3.4.11 3.4.9 3.6.13 3.6.8 3.8.10 New Para 3.4.12 3.4.10 3.6.14 3.6.9 3.8.11 3.8.6 3.4.13 3.4.10 3.6.15 3.6.10 3.8.12 3.8.7 3.4.14 3.4.10 3.6.16 3.6.11 3.8.13 3.8.8 3.4.15 3.4.11 3.6.17 3.6.12 3.8.14 3.8.9 3.4.16 3.4.12 3.6.18 3.6.13 3.8.15 3.8.10 3.4.17 3.4.13 3.6.19 3.6.14 3.8.16 3.8.10 3.4.18 3.4.14 3.6.20 3.6.15 3.8.17 3.8.11 3.4.19 3.4.15 3.6.21 3.6.16 3.8.18 3.8.12 CHAPTER-5 3.6.22 3.6.17 3.8.19 New Para 3.5.1 New Para CHAPTER-7 3.8.20 New Para 3.5.2 New Para 3.7.1 3.7.2 3.8.21 New Para 3.5.3 3.5.2 3.7.2 3.7.3 3.8.22 New Para 3.5.4 New Para 3.7.3 3.7.4 3.8.23 New Para 3.5.5 New Para 3.7.4 3.7.5 3.8.24 New Para 3.5.6 New Para 3.7.5 3.7.6 3.8.25 New Para 3.5.7 New Para 3.7.6 New Para 3.8.26 New Para 3.5.8 3.5.3 3.7.7 3.7.7 3.8.27 New Para 3.5.9 New Para 3.7.8 3.7.7 3.8.28 New Para 3.5.10 New Para 3.7.9 3.7.7 3.8.29 New Para 3.5.11 New Para 3.7.10 3.7.8 3.8.30 New Para 3.5.12 3.5.3
(a) 3.7.11 3.7.9 3.8.31 New Para 3.5.13 3.5.3
(b) 3.7.12 Ann.I A (2) 3.8.32 3.8.13 3.5.14 New Para 3.7.13 Ann.I A (I) 3.8.33 New Para 3.5.15 New Para 3.7.14 Ann.I A (5) 3.8.34 New Para 3.5.16 3.5.4 3.7.15 Ann.I A (4) 3.8.35 New Para 3.5.17 3.5.4 3.7.16 Ann.I B 3.8.36 New Para 3.5.18 3.5.5
(a) 3.7.17 Ann.I C 3.8.37 New Para 3.5.19 3.5.5
(b) 3.7.18 Ann.II (I) 3.8.38 New Para 3.5.20 3.5.8 3.7.19 Ann.II (II) 3.8.39 3.8.14 3.5.21 3.5.7 3.7.20 3.7.10 3.8.40 New Para 3.5.22 3.5.6 3.7.21 3.7.11 CHAPTER-9 3.5.23 3.5.10 3.7.22 3.7.12 3.9.1 to 3.9.19 New Chapter 3.5.24 3.5.11 3.7.23 3.7.12 CHAPTER-10 3.5.25 3.5.12 3.7.24 3.7.12 3.10.1 New Para 3.5.26 3.5.12 3.7.25 3.7.12 3.10.2 New Para CHAPTER-6 3.7.26 3.7.12 3.10.3 3.9.5 3.6.1 3.6.2 3.7.27 3.7.13 3.10.4 3.9.5 Note(2) 3.6.2 3.6.1 3.7.28 3.7.14 3.10.5 3.9.6</td></tr></table>
<table><tr><td>New Paras Old Paras New Paras Old Paras New Paras Old Paras 3.10.6 3.9.6
(ii) CHAPTER-12 CHAPTER-15 3.10.7 3.9.6
(iii) 3.12.1 New Para 3.15.1 3.14.1 3.10.8 3.9.6
(iv) 3.12.2 3.11.2 3.15.2 New Para 3.10.9 3.9.1 3.12.3 New Para 3.15.3 New Para 3.10.10 3.9.2 3.12.4 3.11.2 3.15.4 New Para 3.10.11 3.9.3 3.12.5 3.11.1& 3.11.5 3.15.5 3.14.2 3.10.12 3.9.3 3.12.6 3.11.4 3.15.6 3.14.3 3.10.13 New Para 3.12.7 New Para 3.15.7 3.14.4 3.10.14 3.9.4 3.12.8 New Para 3.15.8 New Para 3.10.15 3.9.4(I)
(a) CHAPTER-13 Annexure New Ann. 3.10.16 3.9.4(I)
(a) 3.13.1 New Para CHAPTER-16 3.10.17 3.9.4(I)
(a) 3.13.1
(a) New Para 3.16.1 3.15.1 3.10.18 3.9.4(I)
(b) 3.13.2 New Para 3.16.2 3.15.2(1) 3.10.19 3.9.4(I)(c)i 3.13.3 New Para 3.16.3 3.15.2(2) 3.10.20 3.9.4(I)(c)ii 3.13.4 3.12.1 3.16.4 3.15.2(3) 3.10.21 3.9.4(I)(c)iii 3.13.5 3.12.1 3.16.5 3.15.2(4) 3.10.22 3.9.4(I)
(d) 3.13.6 3.12.1 - 5 3.16.6 New Para 3.10.23 3.9.4(I)
(f) 3.11.5 3.10.2 3.13.27 3.12.26 3.16.27 2.3.7 3.11.6 3.10.1 3.13.28 3.12.27 3.16.28 2.3.8 3.11.7 New Para CHAPTER-14 3.16.29 2.3.8
(c) 3.11.8 New Para 3.14.1 3.13.1 3.16.30 2.3.9 3.11.9 New Para 3.14.2 3.13.2 3.16.31 2.3.10 3.11.10 3.10.3 3.14.3 3.13.3 3.16.32 2.3.11 3.11.11 3.10.3 3.14.4 3.13.4 3.16.33 2.3.12 3.11.12 3.10.3 3.14.5 3.13.5 3.16.34 2.3.13 3.11.13 3.10.5 3.14.6 3.13.5 3.16.35 2.3.14(1) 3.11.14 New Para 3.14.7 3.13.6 3.16.36 2.3.14(2) 3.11.15 New Para 3.14.8 3.13.8 3.16.37 2.3.14(3) 3.16.38 2.3.14(4)</td></tr></table>
<table><tr><td>New Paras Old Paras New Paras Old Paras New Paras Old Paras Annexure-1 3.20.7 2.9.6 3.22.7 2.11.3 3.16.7 3.15.3 3.20.8 2.9.7 3.22.8 2.11.4 Annexure-2 3.20.9 2.9.8 3.22.9 2.11.11 3.16.11 3.15.7 3.20.10 2.9.9 3.22.10 2.11.12 Annexure-3 3.20.11 2.9.10 3.22.11 2.11.13 3.16.11 3.15.7 3.20.12 2.9.11 3.22.12 2.11.14 Annexure-4 CHAPTER-21 3.22.13 2.11.30 Ref. to Ann.-1 3.21.1 2.10.1 3.22.14 2.11.31 CHAPTER-17 3.21.2 2.10.4 3.22.15 2.11.33 3.17.1 New Para 3.21.3 New Para 3.22.16 2.11.34 3.17.2 New Para 3.21.4 2.10.2 3.22.17 2.11.35 3.17.3 New Para 3.21.5 2.10.3 3.22.18 2.11.35 3.17.4 New Para 3.21.6 2.10.4 3.22.19 2.11.36
(v) 3.17.5 New Para 3.21.7 2.10.4 3.22.20 2.11.36
(v) 3.17.6 New Para 3.21.8 New Para 3.22.21 2.11.15 3.17.7 New Para 3.21.9 New Para 3.22.22 2.11.15 3.17.8 New Para 3.21.10 2.10.5 3.22.23 2.11.16 3.17.9 New Para 3.21.11 2.10.6 3.22.24 2.11.17 3.17.10 3.16.22
(v) 3.21.15 2.10.10 3.22.28 2.11.19 3.17.14 New Para 3.21.16 2.10.10 3.22.29 2.11.18 3.17.15 New Para 3.21.17 2.10.11 3.22.30 2.11.20 3.17.16 New Para 3.21.18 2.10.12 3.22.31 2.11.20 3.17.17 New Para 3.21.19 2.10.13 3.22.32 2.11.21 3.17.18 New Para 3.21.20 2.10.14 3.22.33 2.11.22 3.17.19 New Para 3.21.21 2.10.15 3.22.34 New Para 3.17.20 New Para 3.21.22 2.10.16 3.22.35 New Para 3.17.21 New Para 3.21.23 2.10.16 3.22.36 2.11.22 3.17.22 New Para 3.21.24 2.10.16 3.22.37 2.11.22 3.17.23 New Para 3.21.25 2.10.16 3.22.38 2.11.22 3.17.24 New Para 3.21.26 2.10.16 3.22.39 2.11.22 3.17.25 New Para 3.21.27 2.10.17 3.22.40 2.11.22 3.17.26 New Para 3.21.28 2.10.18 3.22.41 2.11.22 3.17.27 New Para 3.21.29 2.10.19 3.22.42 2.11.22 Annexure 3.21.30 2.10.19 3.22.43 2.11.22 CHAPTER-18 3.21.31 2.10.20 3.22.44 2.11.22 3.18.1 to 3.18.25 New Chapter 3.21.32 New Para 3.22.45 2.11.22 CHAPTER-19 3.21.33 New Para 3.22.46 New Para 3.19.1 to 3.19.18 New Chapter 3.21.34 New Para 3.22.47 New Para CHAPTER-20 CHAPTER-22 3.22.48 New Para 3.20.1 2.9.1 3.22.1 New Para 3.22.49 New Para 3.20.2 2.9.2 3.22.2 New Para 3.22.50 2.11.22 3.20.3 2.9.3 3.22.3 2.11.2 3.22.51 2.11.23 3.20.4 New Para 3.22.4 2.11.3 3.22.52 2.11.24 3.20.5 2.9.4 3.22.5 New Para 3.22.53 2.11.25 3.20.6 2.9.5 3.22.6 New Para 3.22.54 2.11.25</td></tr></table>
<table><tr><td>New Paras Old Paras New Paras Old Paras New Paras Old Paras 4.3.14 4.4.10 6.1.18 6.1.11 7.1.6 7.1.5 - 7 4.3.15 4.4.8 6.1.19 6.1.12 7.1.7 7.1.18 4.3.16 4.4.8 6.1.20 6.1.16 7.1.8 7.1.20 4.3.17 4.4.9 6.1.21 6.1.17 7.1.9 7.1.21 4.3.18 4.4.16 6.1.22 6.1.18 7.1.10 7.1.8 4.3.19 4.4.17 6.1.23 New Para 7.1.11 7.1.9 4.3.20 4.4.18 6.1.24 New Para 7.1.12 7.1.9 & Notes below 7.1.14 4.3.21 4.4.19 6.1.25 New Para 7.1.13 7.1.14 (Note-5) 4.3.22 4.4.20 6.1.26 New Para 7.1.14 7.1.11 4.3.23 4.4.21 Annexure 7.1.15 7.1.12 SECTION-V 6.1.7 6.1.5 7.1.16 7.1.13(I) 5.1.1 5.1.1 CHAPTER-2 7.1.17 7.1.13 2