[To be published in the Gazette ot India, Extraordinary, Part ll, Section 3, Sub-section (i)l

GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS

NOTIFICATION

l(
t'lew oelhi, the.l-J.:........ lune, 2015

(E).- In exercise ofthe powers conferred by sub-sections (1) and (2)ofsectaon469 and
G.S.R.................
section 148 ofthe Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following
rules further to amend the Companies {cost records and audit) Rules, 2014, namely:-

1. (1)These rules may be called the Companies (cost records and audit) (Amendment) Rules, 2015.

(2)TheV shallcome into force from the date oftheir publication in the officia IG azette.

In the Companies (cost records and audit) Rules, 2014, an the Annexure, for Forms CRA 2 and CRA-
4, the following forms shall respectively be substituted, namely:

*FORM - CRA-2 Form of intimation ol

appointment of cost auditor
(Pursuant to sub-rule (2) of rule by the company to Central
and sub-rule (34) of rule 6) Government

Form language o tnglhh oHindi

Notei Refer the instruction kit tor filing the form. All fi€lds marked in I are to be mandatorilv tilled.
tN CASE OF REVISED CRA.2, ALL THE DETAILS MUST AE FILLED AFRESH.

1. (a) corporate identity number (CIN) orroreqn company

registrat on number (FCRN) of the company
(b) Global locahon number (GLN) of company

(a) Name of the company

(b) Address or the

.egistered office or of
the prinopal place or
bls ness n Ind a of the

(c) e marl lD of the company

 (d) ,phone (with srD cod") [--___l [--------------_l
(e ) 'Nature of intimation of appointment of cost a ud itor(s)

{f) (i) '5RN of CRA 2/23C filed earlier for appointment of cost audtto(s) for the current Financial year f----l
(ii) 'Number of such auditor(s)whose ptace of office is uacated f-__l
(iii) Particulars ofthe auditor(s) whose place ofoflice is vacated

(i) 'Firm registration number(FRN) of the Cost auditor/Cost Audito/s firmlltp

(ii) {Name of the Cost Auditor/Cost Auditor's firmlllp

(iii) rDate of casualvacancy l--------_.l

(ivj *Reason of casual vacancy

3. l Product(s)/ Service{s)
to which Cost Audit rerares

(a) Number of Industries/Sectors/Producglqices (CETA Heading tevet, wherever appticable as per rules)
covered under regulated sectors I I

Deta ils of such ind ustries/sectors/prod ucts^ervice5

Ind ustries/sectors/products/services CETA heading (wherever No. of tariff items/ Products/

Applicable) seryices

(b) Number of Industries/Sectors/Products/Services (CETA Heading Level, wherever applicable as per rules)
covered under non,regulated sectors
I
Details ot such industries/sectors/prcducts^ervices

Industries/sectors/products/services CETA heading No. of tariff items/Products/

(whereverApplicable) services

4. 'Oetails of all the cost auditor{s) appointed

*Number ofcost audito(t l-----___]
l. (a)'Category ofthe auditor O Individual O Partnership lirm O Limited tiability partnership (Ltp)
(b) (i) *Membership number of the Cost Auditor/ member representing the Cost Audito/s Firm/tlpf-----l
(ii) +Name of the Cost Auditor/ member representing the Cost Auditor's Firm/LLp

(iii) =Firm Registration Number(FRN) of the Cost Auditorrcost Audito/s firml[p f-----l
 (iv) rName of the Cost Auditor's firm/tLP

{c) (i)Address 'Line I

tine ll
(ii) 'City

(iii)'State

{iv}"Country
(v) -Pin Code

(vi) 'e 'maillD of thefirm ormember

(d) 'Date of the board meeting in which cost auditor was appointed (DD/MM/YYYY}

(e) *Type of appointment

O Original O Appointment due to casual vacancy O Appointment for new products/seNices/location
(f) 'Scope ofaudit ofthe cost auditor/firm/LlP

5. 'Financialvear to be covered under the cost audit

From (oD/MM/YYYY) To (DD/MM/YYYY)

5. (a) 'ls there any change in cost audito(s) appointed, from the previous financialyear O Yes O No O Not
applicable

(b)-Mention the Firm Registration number{s) and name of the previous cost audito(s) which has not been
reappoanted.

'Reasons for chan8e

(d) rwhether the previous cost auditor(s) has/have been informed about the change O Yes O No
 Attachments List of attachments

(1) 'Copy of Eoard resolution of the company

(2) Optional attachment, if any.

Remove Attachment

Declaration
lam authorized Directors ofthe Company vide resolution number'
dated, to sign this form and declare that allthe requirements of Companies Act, 2013
and the ruies madethereunder in respect ofthe subject matterofthisform and matters incidentalthereto
have
been complied with. larso declare that all the information given herein above is true, correct ano
comolete
including the attachments to this form and nothing material has been suppressed.

"To be digit lly signed by DSC 80X

'Designation

'Orrector identifrcation number of the director; or pAN of the

r.4anageror CEO or CFO or authorized representauve;
or Mernbership number of the Company Secretary

is drawn to provisions ot sections 444 and 449 ofthe Companies Act. 2013 which Drovide for
false statement / certificate and Dunishment for fatse evidence respectivelV.

Modito Check Fo.m Presaautiny Submit

This e-torm has been taken on file maintained by the central Government through electronic mode and on the
basis of statement ofcorrectness given by the companV.
 FORM - CRA.4 Formfor filing Cost Audit
Report with the Central
(Pursuaht to sub-rule (6) of rute 6) Government

Form language o Engtish oHindi

ot€: Rof€r th. Instructlon ktt for nthg th€ form. A fi€tds ma.k d in r ar6 to b€ man.tatority flI6d,

r. (a) 'Corporate identity numb€r (CIN) or

r€gEtration number (FCRN) of the company Pre-fill

(b) Global location number (GLN) ofcompany

2. (a) Name of the company

(b) Address of the registe.ed

office o. of the principalptace
of busin€ss in India of the

(c) €-mail lD of the company

(d) SRN of 23cl cRA-2 fited ror appointment of Cost Audito(s) Pre-ffll

3. {a)' Financial year for which costauditorwas initially appointed

(DD/MMAYYY) To (DD/M M/YYYY)

(b) 'whether any change in Financialyear Yes O
(c) 'Changed FinancialYear forwhich report is being fited From
DD/MM/YYYY DD/MM/YYYY
(d) tDateofSoard ofDirectors meeting in which Annexure to the cost audit reportwas approved
DD/MM/YYYY
4. (a) 'Slate number of Industries/ Seclors/ Producl(s)/ Service(s) (CETA heading level, wherever appticabte as per Rutes) br whi€tr
the Cost Audat Report is being submifled

(a) fl
E
Regulaled

(ii) Non-Regulaled
(b) Details of such lndustries/ Sectors/ product(s/ servace(s) of the company
(i) Details of such industrievsectors/products/services under regulated sectors
 Industrresrsectors/proitriGEEiEG CETA heading (wheJever No. of tariff itemyFroaL,itJ
(ia) Details of such
industriegseclors/productvservjces under non_regulated
sectors I
Industrievsectorvproductsi/services CETA heading (wherever No. of tariff itemvproducw services
Applicable)

service(s) (cErA headins rever' whercvef appricabre as pe,

fJ:i;:5'n*fl"1#H":1iYdi1:oJ;s/,iProduct(s)/
0) Regulated

(ir) Non-Regutated
(b) t) Dela s of such Induslne?SEdorv producl(s)/ service(s)
of lhe company under regutated s€,cror

CETA heading (wherever No. of tariff itemVproductV

Detaits of such Industries/ secro^@

Industries/sectors/productslservices CETA heading (wheJever No. of tariff items/producty

6 Details otthe cost audito(s) appointed

'Number ofcost audito(s) a ppointed E
(a) lCategoryofthe
auditor O Individuat O partnersht p firm O Limited tiabitity partnership {LLp)
(b) (i)rMembershipnumberof thecostauditorormemb
{iil:ryllle ofthe Cost Auditor/ member representi
er representins the cost auaitors
the Cost Audjtor's Firm/Ltp
rirmlrrc fl]
-
liji) 'Fnm regjstration nunber(FRN)ofthe Cost Audito./Cost Audito/s firm/Ltp
(rv)'Name oftheCost Auditor,s firm/U p

(c)(i)Address

(ii)'City

(iii).state

(iv)Country

(v) 'Pin Code

 (vi) 'e-lnail l0 ofthe firm or member

(d) 'Date of the board meeting in which cost auditor was appointed (D D/r!lMA/YYY)
(e) 'Type of appointment o Original o Appointment due to casual vacancy o Appointment for new
products/services/locations
(0 Scope of audrt of the cost audrtor/firnvll
(g) 'Date of receipt of copy of cost audit report by the company (DD/MMftYYY)

(a) 'Whether the cost auditor's report has been qualified o NoO
lf yes, please state

(b) 'Whether cost alditor's report has any reservations o

lf yes, please slate

(c) 'Whether cost auditois report has any adverse remarks

lf yes, please state

(d) ^Whelher lhe cosl audilols repon conlain any observalions or suggestions

lf yes, cost auditois observalions/ suggestions

Attachments List ot attaahments

(1) 'XBRLdocument in respectofthe cost audit report and

Company's information and explanations on every
lil-l
Q!alification and reservation contained therein
Remove Attachment
{2) Optional attach menr, ifany.
f^r.-.hl

Declaration
To the best of my knowledge and belief, the informalion given in this form and its attachments is conect and complete

lhave been authorised bythe Board of oirector's resolution nrmber[ a"t"a IDD/t\4t\4t,/yyy)
to sign and submit the application.

It is confirmed that the attached XBRL document(s) are the XBRL converted copy(s) ofthe duly signed cost audit report
as required under Section 148(2) and company's Information and explanations as required under Section 148(6) of the
Companies Act, 2013 and ihe rules made thereunder. lt is fufther confirmed that such document(s) have been prepared
using XBRL taxonomy as notified by the Ministry of Corporate Affairs for this purpose.

'To be digitally signed by

Director or lvlanager or CEO or CFO or Secretary of the company
(in case of Indian company) or authorlsed representative
( n case of Foreign company)

'Designatron

'Drrector identification n!mber of the Drrector; or PAN of the l'lanager

or CEO or CFO or authorized representativei or membership number
of the Company Secretary

Note: Attention is drawn to Drovisions of sections 448 and 449 otthe Companies Act, 2013 which provide for
punishment for false statement / certltlcat€ and punishment for fals€ evldence r€spectively.

Modifv Check Form Prescn tany Submit

This e-form has been taken on file maintained by the Central Government throuSh electronic mode and
on the basis of statement of correctne$ given by the company",

lF.No. 1/4ol2013-cL-vl

IL
AMARDEEP SING
Joint Secretary to the Government of lndia

Note. The principal rules were published in the Gazette of India, Extraordinarv, Part ll, Section 3, Sub-
section (i), vlde number G.S.R.425 (E), dated the 3o'h lune, 2014 and amended vide number G.s.R. 01(E),
dated the 31" December, 2014.
 5tsTrcT *- llnFr;r, 3r€rqnsr, t{rrT-2, ds-3, iq<l13-(D * g-finrdrq

,TIGT F{Tfi'Ft
6.r{dtc qn+ dnirq
3lfuqs.{I

lz qr, 2015 i9 fffi, drtc

qr.6r.fr. (3i - nffiq s{6R, d;qfr 3rfuF-{fr, 2013 (2013 61 18) fi rrnr 469
fir iq ?rRr (1) Jlt{ ic tTRr (2) 3it{ qm 148 E*-cRr cq?ir erFdql fi rqlJl 6-{A g(' 6qs
(drrrd 3{fi-ds :ttr ffieil) fr{F, 2014 6r slitrd *-{e i fr(' ffifua F-qq
a-cr8 t, 3rqld:-

1. rifrF arq ritr cds - (1) Id fui or dfrq arq *qfi (dFrd 3{fiiiq Jik
ffiar) (riaftr-d) F-{n, 2o1s tl

(2)n rfi+, f r6're|4 fi drts d c-{d dint

{r$n
2. *qfr larrra sffiu silT MrsrD ft-qF, 2014 + 3r;rdr46 d Fsc S3nw-2
sit{ S3rR('-+ * ena w ffifua ssq S3{Rv-2 3i1T S3rR('-4 rd srqri, 3fiItd :-

*q* *q ctsr*' * FqR" +l

<qm arrra
{E.dr i[Aq sron oi fi or wq
tfrTq 6 * iqft{{ (2) 3it{ fr{E 6 +
(36) * qsrur dt
'cfi-{s
yss 4t nm o sizl* o Ffi
frqlr- tr5s $ri * fts srdaer ft-e htt -frfud <tfr ffi 6t t|fal 3TM tl
idtud ffJr{s-2 + Tra-n d T:fr dlt F trfar sffi tt
1. (6) -;q;ir *r 6RqI€ c-fErd dsqr (€B{rg(rm) qr fa*ft eiiqfi qdr6{ur {Gqr (\rwft{r{rd)
(Ti 1kd)
(s) +q* fi dli'{6 F.ertr €wt tfrr-t{\'ql

2. {s.) dqfr sr arF .......................

(s) lGdTd 6|q1'tr{ 6r caT qr smd f *!|fr t 6T{dr{ s etlra Falrd 6I qdl

t1l
 (4)
(q)
(5) .firrrd dglc{r8Tfi(6i) sr ffiFd 6r wdr 6r eTfa
(q) (i) .T+qrm R-ca Et * Rq dF|d d€Iqtal.d6(6i) 6r FqRa tg {Ad elt erv S3nrq-2/234 6T

(rg3lrr!;r ....................

(i) *i{rJraT irncirlfi/drr|d d€rciff6 S srf^rfr(rdfr 4'r rFC {G-Sfr{q d-@r (('F3{R(rfr) .........
{it rdFFr drrctqrqr/Frrrd dslctr8rfi +' sr*/vdrrdfr 6T arrT .......................

{iv) -Jr6F6 fttr'd sr 6Rsr ..................

drrrd tsr cirn t

diifud rflcnfqft
(6) RF-qB-a ad + 3rtrd sflrdFr-{ 5{ffi/qdr5flrdit-dBn 6r €@r (frfAlr anq-6 5d{,
aaegsn * efi drq d) ..... .

id T4ffi/H/rfld/S-qr:n t dt
JEqt4i qt{rrrqq^d-{r drf,&(' rh+6 Gt m 6t) caltr r{Sicr(ir4nii sr {i@r
"fl{

{g) ?k-Effid sH * $ha sqdfird r{ff/q$,E-srd,t-dBn 4I S@I (Sf,A(' afr+m F{,

fr{q.ra€R d 3fi drq d) ........ ...
tt T4-*rn/qd/5cqat^fqBn *' -dt

5a{t4/al-{B-d|4iA-dr SfE(' sfrf6 (d e{r dr{ dr) ert6 ,G,3-dE^fEBi 6r S@r

.F-"{fd frna figI cter_6(61) * ddt

.dlJrd .ler qter6(+t) fi {GIT . .... ........

{6) -Asrq$uld 6I 'h{l o qFsrrd o snrm FA o SR-iI i{dr e]|Jffi (ad!d!fi)

{g) {0 rt{flctrr6/dsrc{ler6 rd <amro-a('frfr €r cFaAfu sErq Sr s4€{f,r {i@r ......
(ii) -dqrcterfii isrcttlfi FS EERr^rflt'd{f fi cFfrfu F{F{r 6T dtfr
(iii) .ierqtEffi/dslqffar.F FA (-4t{r/(rdudfi 6r F{ {trs€r6{ur {i@I (('F3lRl'd) ... .... .

(iv) .drrrd islcttrs w$t'aqa.ft at ar,I ....--............. ...

{lr) (i) c-dr *.iFar.....................-.,--.

.iFa rr.........................................

(iv)-Aar............... . .............. ..

12)
 (v) .R-d 6lE
(vi) -crd rn F4s Ar +-*d 3n€dl

(g) .aig d-d6 6r afts ffi dErd d€T qtarfi Ar @d & rr$ ,f ...............,,.. (ifd/qr6iE*)
F) .ftqed 6r trsl{
oqiT o3flsfus ftf+a * 6Ror ffia oaq r{rd^fdBi'/Fr|{ + Rr' ffid
ts) -d;ctq|6,qrd/('dqdfr * +srctrn 4I ;rea

5. dF|d dsr + atfra sqrdiira 3{|E-d ffi{ dq

(6).+qrTffi ft.fl-q {t t F'"rr+a isq ?rq dFrd'dsr ctr&r6(+t) qT {{drd F{r t 06i ofifr odr{ d&
(u)* Tffi apra dsr-qtw+, R fu{ + Bq{d ;rdi fsfi 4qr, 6r drq :itr wd-@+tq {wr

(dtJ.qqntq.r, $t{ul

(q).€r Tffi dsr,c0rrlF +t erarq *r rqar ffi t 06i odfi

qfirdfi ridirr *r {S
1. *+qfr * +g t €ddq 6r qtr 6t
€trrrd
z. ffi+ ior+o- qf{ e} ai {Trd 6t

enrr45 (cKr

slcqr

d +qrt + freq|{ dsd 6r {Fdc d6{r .......................drtfe.......................-dRT 5T {5q c( 6FInr{ 6{a

i frq ctfu.6a { aen 16 dcI4I orar ( f$ 5t rw ur 5wt dii< ]{ra-dt fi lic{{q + {.iq i eisdJ
sfuh-q{, 2013 3ik Js+ Jlhd {i M + s:ff sqrsBl 6r crtrd b+r rrqr fr| d 46 3fr dcqT 6rdr (
3TFd ff rrg q-aar rora+l {flad q-.q, s61 3it{ T"t t 3it{ 5{ r{c 4l Es{-Tq t {iiifi-d 6t$ q{dr
il€i M,r€ tr

i3l
'Eftea rsnrr ftqr ats (ffi@
.q{dl{....................................-.......... -

.frie|6 6I fr*|6 v5ara {wr; mitr+ qr 6159 qT S(rF3i qrgrftTd yFdF{fr aDr 3rEr6r q-d; qr iisfr
fffud *'r s{€{dr F6{Il... .. . .

ftqgt: {rc-* sftfrTq, 2013 4f qr{I 448 iTqr 449 *' Jcriut fi 3tk n inra f|-drcr vrar t ffi r'er,
R|uT fu{{lTrcelul s{ + Rs ank dln fuzr srFt + frs nF ei:qiiq tt

(d!'ltud) (Y{q +6, -t) ({e dSril) (FRn)

tq 6t *frq rrcn <cr{r EdEref,6' +J
€-csc t ensfi t 3it{ drc-$ qcnr ftv rrv {sdr fd-fioT i
3rIqI{ c{ $rfa * Ts ftqr rIcI tt

nsq s3rRs-4 *-a s{6r -} ffi6r nsla Efua 6,d t RT

qqlT
Iei'qr 6 Jcft{fr (6) t' sET{ur tl
Yw fi r{Fn o dtr* o fffi
E qvr- rlc trrt + Rs :rdaar fra idr .Rfu- T* ldi 6l s-rir gM tl
1 (6) 'aicfr fi andta qcdla {@r @3{r€r'd) qr Fdhlr 6qfi lf=@6tq der
(€) *qfr fi tfi-d6 3rdRrtr d"Gqr (*('dT(.m) {6 $d
(s) .iTfi + @.fid srstilq qr srl{d d 6I{ER + cllrd €qrm fir cdr

(4) .iiqfr 6r f,fd qdT

(q) d|4d isrciw6(6t) *r FgR" * Rq eri rR' S3rR('-2i23q 6r r.g3{r{(ET

3 (6) .fd-d d+ ffi faq vri?{ f

iwr6 6t F3Fd 4r rr'5 {I d|aa
(fr'd/qr6rdq t .................................... (Fd/qr6idq -c;
(s) .{qr ftd E{ * ot6 ocan f:n 061 04S
(4) -qtudH-d Frd E{ ffi trr Rirt qris fi dr r& t
(Fd/ar6/dq t ................................ ... (Fd/qr6rdq) 16
(q .fr*r{ tisd Ar d-66 6r drfis FFd d|aa cfftTr ft+e 6r sqiiq 3r$kd is'.qr Trqr qr
(Edrqrdrdq)
4.(6) -J@rn/fii/scqdri-dr3n +r €Eqr ({ftfeft' lfrf* wt, rti Fr{Ifll t 3r{sR dr{ d) ffi fa('
dr4d qftiT ida rrga €r ar rdt t
li) RF-{F-d
14l
(iD ,F-Fdffid
(s) tt r{ff/rHffi * t'S 5ccr4 (rcqrd)At-dr (t-dBf) 6r -dl'{r
(i) AF-qA-d qd * 3ftfr{ r4ffi/sdffi/t-dr3n h dt
r4dr4/ffl'icr{/€-d[(r S5&q rlttrf (d $t aq d) crltr {4l5ac[Exd-EBrt & d-@r

(ii) rtr-Efi-qF-d qd +
3fti-d r{ffi/Ml'icrdtitrdBrt t aitt
T4ql4/elTEFrqRqrt frf,&(' lftf6 (dt sfr dr"l d) erl6 4ff5cqKid'4Bii 6r d'Gqr

5.(6) .Srt/qtit/rcqdH-dr3'i 6r :d@r gfA(' aft+6 Fd{, $6r drrl d} drrrd qeErT fidl d rqfdfiId

(D frffia
(iD ,kEffid
(u) (i)EGqF-d tl-fr + r'.trd @/qH/scqrdii-dBn * ddlt

t{-{tJ[/qir/r.qrd/i-dni S$dt(' lfr+6 1aI :fr oq d) e16 Fd/3-d|q,tfm:fr €r d-wr

(s) (ii) it{-RG-qBd d t 3lln-d r{ff/eHffif$dBn * qft

Td{iriet{,5f|d,tqKi d-f,fi(' rft+6 (* efi a|{ d) crr6 {dt5aclertfl3ii 6T Ti@r

F-ya ar|d Wur*1di) *r etn

\++affier+"rAdar
(6) *d|J|d dsrqlrrfi €r *st o aqlFs{Fffi 6A o ('fr(.dfr
o
(s) (i)
'ffiaffi/ffilrrd wd aqmt'ar.afi fi cfafffu s{Fq 6r FdF€r {ildr .........
(ii) .ds[.It&|+/*urqt1w6 wd aqmtr.er.aff fi cRFfu s4Fr 6I dr4
(iiD .A€Icter{/i*elc0rr6 wA aqmlq-d('dfr 4r rS rfr$orq d@r (ls3flraa)
(iv) .drrrfl Asrcttlr6 F*/(I-fr(rdfr 6T ;IrrT .......................

(4) (i) qdr *qFdr.

0iD 'lls

(vi) .Ff ?n Fas 6r f-fd xr€A

(q) .*3 fe 4r drtq ffi drrrd dsr qttr6 6I FrgFa & tr+ f ................... (Fd/Fr6/Eq)
( ,ft.sF'd 6r rdl{
0{i{ o:rmfu+ ftFa * orw @a odq scqrdiA-dr3i/:Fr|m * frq ffi€

tsl
(q) .*sMitrfi,s-fi(rdlrdfr + dErqtEn 4f qtF
(6) *d|J|d iqrqtnr ffri3 .iiqfr +t crq di Sl dr{rq (ft-d/frr6,/T{)

(EF) +flr aFrT ffir nsia srffi t o6i 04fi

ufe o, d yqr rcdu +t

(q .flr drra ffin nrnt d'+i6 cftilr t 061 odfr

qE 6i' d T'rqr 3F3e 6t

(4) .flr drrra dsmtwr Rqil n dg cft-^{d ftsF}si € 061 04fr

qe 6r, aI Tqqr r"is 6t
(q) *flr drlrd ffiro *t ffil d +t$ tror-Rrs@qi qr agre t 06r 04&
qft o, arqa Asrq0ardF(61) 6r &6r-fucF-qi/qg|d

q?r#Fl
1. dFlir drmrirr ft*t *
{.i:r \rtrfr3{Rw * sT{-d-di 4t {S
q<-drqi ir{ heqr e, tlq4r i11 r.q Jrfrfiq '* *
fs6r r.t6 3ridr 3lt{ cftilr 6 6(r Fqfrf,{ur

2. fficq6 3fffrfi6 - qfa +i€ d €{ra 6t 3r:drdi5' rsrs

€FrTFTiT

ffi l&d|{ + re{r{ 6r *qr att 5sh 3T{J-d-61- d et Jrg qrar wfr :ih 1t tt
Fd-.irn drr6r{t 3ik
TS Fh* d}g * €6"c €@r ......... ... trdi6 ............... ... {dr{r {€ s5c
q{ dFrer{ fiaa
:lk st rrga 6{i + ftq q1tl.rd fuqr ?rar tt

.6:R *r Jffi t i$ r'{sfuarqd 4Fdris ?1r{T 148(2) + 3{ti-d 3{qeTr + 3]g.€R src* sq t eewft*
drrra ffirl Rgtt 8r r'+rfr:mr'a Ji {iqfl-aff--d cfd t (cFqi 3t{ d Ffi 6t q*at str +v*+rur
dqtr 3rEG-qq, 2013 6r tmr 148(6) 3itr 5sfi 3fti-4 {arq ?rq M 4r 3rqaqsn tt ,16 ,fi 5R ff
dra t f} tS {Fid 6r{dtc 6r{ dr|fiq <cn fq Fd|frm * ffird qrsdB{I{[d tT{ir#r 6r Jtd|a
6{i 6q itqr{ l6q r(r tl
.ffiafr rRnr{ frcr drq
.iqfr + AAeffi {r cdlr6 qr {I*n qT frqF3n qr qfod ffi riffi
(s{|.&q' drc-fi €r qrrT d) qr Hfufd cfiRfu
(freafr .iqfi 6r ftr d)

*q{dltl
t6l
-trhr* 6r F*rr+ c-{rd riqr; qr qdtr+ qr qr$i qr frvr:n qr nfutE cFfrfr €r tm Ti@t qr
.iqfr €lfd 6t s6sdr {Eqr

equr +ic-i xftfr{F. 2013f,r qnl 448 arrl 449 * rcidt 4t rt{ * wri faarql arar t ffi rqn'
frr-qr fr{{irr/cEr'r c-{ * frs aaR aql frtaT snt?t * frq rnFd 6r iqiq tt

(d$tua) (Y5c +{, 6t) qf {ftir) (YqId)

fs*-yqq r) iFfiq qwn EqI{r ffflfi, ats * Ellqr t st{ iitrfr cem Es as FtrdI F{{eI *
rmn vr nrga il Tc frcr :rcr tr
[l5r.s. 1r40/2013rc1-Vl

t6rY:
2^^\fl*8
(s5rAc fti nfcD
{E+a {fu{, cra F{lFr{

ftEcur-{d h-qq e{r{d * rraqr, 3rgFrRqr, cnrr 2, cis 3, JqGiE (D d €T.6r.h. 425(3r)
drfrs 30 {d, 2014 (cnr r|6rRrd l6'q m':}:it* qr.6r.fr. 01(30 drtq 31 fri{{,
2014 {dnr drifua fu(' arc't

t7l