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CENTRAL COUNCIL OF

HOMOEOPATHY

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1999-2000

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Status as in November 1999 Backlog of BHMS Students are also with the following Universities * 1) Karnataka University * 2) Bangalore University * 3) Gulbarga University * 4) Mangalore University ** 5) Bombay University ** 6) Dr. B.A. Marathwada University ** 7) Swami Ramanand Tirath Marathwada University. ** 8) Poona University ** 9) Shivaji University ** 10) North Maharashtra University ** .11) Nagpur University ** 12) Amravati University

13) Punjabi University

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WORKATAGLANC 'TcU

1987-88 1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-2000 to i(iii '[IWe1

No. of Homeopathic 94 94 94 95 94 98 100 90 95 103 115 127 141 Medical Colleges

UT T TT No. of Inspection 44 43 60 30 35 38 50 92 69 53 97 98 122 undertaken 1l1)ild VTO V W6qT

No. of Meetines conducted 4 4 9 3 9 9 10 14 13 16 14 27 26

11 2 3 2 3 5 6 6 4 15 5 3 3 No. of meetings with the State/Univ. Authorities

Application received for 120 122 74 160 121 116 69 92 62 131 171 170 Direct Registration

- r No. of Direct Registration 56 89 71 104 46 79 67 35 29 20 45 120 129 issued ¶T II1ff Total No. of receipts 1150 1216 1399 1357 6669 6601 9126 7163 15251 7225 8512 11526 10376

No. of communications 5403 5718 7046 7984 8393 9217 11455 11225 12725 16938 15382 16255 18180

'i jqi iI I T1T 5WT Thsr Icml * '1 1 8 9 7 7 11 24 25 7 30 30 40 23

No. of Court Cases where Council is either Respondent or filled by the Council.

28 28 28 27 59 60 61 60 55 54 55 .54 50 Strength of Members of

IMIV1 1111V1HI jJI

NIL NIL NIL NIL NIL NIL NIL NIL NIL NIL 9 4 2 No. of Univ/States visited by different Committees

23 23 23 21 22 22 25 23 23 31 31 34 33 Total No. of Univ. involved with 1-lomeopathic Education.

20 20 21 21 21 21 21 21 21 22 22 22 23 No. of State Homoeopathic Councils in India.

IaW/ KEY EXPENDITURE

Salary TA/l)A

TT T/

i9t

Legal exp.

luIcb

Postage Maintenance Ot Equipment

icicpnuiic Exp.

93888.75 114431.20 20395.00 6221.60 11285.79 -

579743.65 - - - - 12985.40

120553.90 94313.95 6843.35 21948.30 16745.00

590392.20

188314.00 154550.00 4685.00 16102.00 18304.50

649417.00

970224.00 195734.00 8066.80 37045.00 17299.50

1036234.00 355387.00 10325.00 10885.00 29763.00 13168.60

1187541.00 403149.00 49311.00 9960.00 44779.00 17429.50

1277451.00 724028.00 93620.00 17625.00 41495.00 19549.00

1377879.00 794280.00 79703.00 24364.00 75737.00 11888.50

1755507.00 694091.00 126882.00 27197.00 285467.00 23959.00

2120284.00 1357340.00 213550.00 29509.13 265120.00 31112.00

iTzTIINCOME Grant Inspection Registration Sale of Misc,

received Fees md. Fees Edu. income Penalty Regulation

IiI1 1 T

/1987-88 Plan 100000 - - 270200 -

gl31.lc1(/on Plan 1000000 158000 2952.00 - -

/1988-89Plan 200000 204000 3026.00 2997.00

4 1ls1(/NOfl Plan 1050000

/1989-90 Plan 300000 216000 2920.00 2366.00

41viAclit Plan 1200000

/1990-91 Plan 50000 159000 2827.00 4396.00

Plan 1550000

*T /1991-92 Plan 100000 117000 2950.00 5146.00 854.00

ittit/Non Plan 1815000

1992-93 Non Plan 2050000 385000 2855.00 4784.00

1993-94 Non Plan 2370000 449000 395700 1860.00 1504.00

*Ti/ Plan 6010000

1994-95 Non Plan 2414000 806000 2855.00 2745.00 24680.00

31T/ Plan 700000

1995-96 Non Plan 2950000 1079500 10060.00 3489.00 455.00

1996-97 Non Plan 4065000 1147100 1131500 5121.00 47420.00

IPitT/ Plan 2975000

ftq/ SpI. 140000

1997-98 Non Plan 5100000 1333670 37434.00 8697.00 35035.00

1998-99 Non Plan 5735000 1386930 26602.00 4093.00 25866.00

*3' Plan 500000

iIjITI 1999 -Plan 500000 2049740 22234.00 5440.00 11162.00

2000 Non Plan 661)0000

2756093.00 1487000.00 402180.00 48718.00 82708.00 41921.00

3614123.00 2368348.00 450102.00 70968.00 47873.00 46598.00

3673263.00 2543833.00 718000.00 83992.00 109691.00 45192.00

-RECAPITULATION-

(Extract from the Preamble of the Bill to Provide for Constitution of a Central Council of Homeopathy)

"a few States have constituted State Boards or Councils either by legislation or

by executives orders, for the purpose of registration of practitioners in Homoeopathy as

well as recognition of medical qualifications in Homoeopathy. There is, however, no Cen-

tral Legislation for the regulation of practice or for minimum standards of training and

conduct of examination in the system of medicine on all India basis. A Statutory Central

Council on the lines of the Medical Council of India of the modern system of medi-

cine is a prerequisite for the proper growth of development of Homoeopathy.

The main functions of the Central Council of Homoeopathy would be to evolve

uniform standards of education in Homoeopathy and the registration of practitioners of

Homoeopathy. The registration of practitioners on the Central Register of Homoeopathy

will ensure that medicine is not practised by those who are not qualified in this system, and

those who practise, observe a code of ethies in the profession.

The Bill is intended to achieve these objectives".

(Gazette of India, 1-12-1971, Pt. II, S-2, Ext. p.837)

'p

46

LIST OF MEMBERS OF CENTRAL COUNCIL 1999-2000

Dr. S.P..S. Bakshi : President

Dr. Ramjee Singh : Vice-President

Dr. G.N. Mukherjee : Member

Dr. Jagjeet Singh Khanna I'

Dr. P.Y. Kulkarni It

Dr. C.J. Verghese H

Dr. P.S. Ranu : it

Dr. J. Guruvara Prasath

Dr. Mahendra Singh

Dr. Mridul Kumar Sahani If

Dr. Hirendra Nath Gupta : 11

Dr. Uma Shankar Choudhary :

Dr. Ram Krushna Das :

Dr. K. Rajendran If

Dr. Veerabramcharya If

Dr. H.H. Islam If

Dr. Kamlesh Kumar

Dr. Anirudh Prasad Verma :

19. Dr. Vimal Kumar Dhawan :

Dr. S.M. Singh :

Dr. S.P. Singh :

Dr. M.P.Arya :

Dr. A.K. Baweja :

Dr. B. Sohan Singh If :

47

Dr. Surendra Mohan Sharma :

Dr. Subhash Dey "(expired on 11.1.2000)

Dr. Pankaj Kumar Sharma

Dr. R.K. Manchanda :

Dr. Farokh J. Master :

Dr. Anil Kumar Sharma :

Dr. Jawahar J. Shah

Dr. D.P. Rastogi :

Dr. Naresh Arora : It

Dr. V.V. Dave :

Dr. J.K. Patel :

Dr. Ravi M. Nair :

Dr. Arun Bhasme :

Dr. S.I.B. Path : (upto 2.2.2000)

Dr. S. Radhakrishnan :it (upto 27.12.99)

Dr. G. Pal " (upto 22.7.99)

Dr. S.D. Patil : (upto 18.2.2000)

Dr. M.R. Srivatsan

Dr. Kewal Kishore Juneja

Dr. Tejinder Pal Singh :

Dr. R.J.S. Yadav :

Dr. A.B. Angar

Dr. R.D. Tapadia :

Dr. C. Nayak :

Dr. M.P.Prakasam : (upto 8.9.99)

Dr. Suresh Panjwani :

48

VARIOUS COMMITTEES OF C.C.H.

11

U

EXECUTIVE COMMITTEE

Dr. S.P. Singh : President

Dr. Ramjee Singh : Vice-President

Dr. S.M. Singh : Member

Dr. Arun Bhasme :

Dr. M.P. Arya :

Dr. M.R. Srivatsan

Dr. R.J.S. Yadav it

Dr. Kamlesh Kumar

Dr. Ravi M. Nair :

EDUCATION COMMITTEE

Dr. Mahendra Singh Chairman

(w.e.f. 8.7.99)

Dr. A.P. Verma : Member

Dr. Jawahar J. Shah :

Dr. S. Radhakrishnan:

Dr. C.J. Verghese :

Dr. M.K. Sahani

Dr. H.N. Gupta

FINANCE COMMITTEE

Dr. J.S. Khanna : Chairman

(w.e.f. 31.5.99)

Dr. R.K. Manchanda: Member

Dr. H.H. Islam :

Dr. Tejinder Pal Slngh:

Dr. U.S. Choudhary

Dr. K. Rajendran : If

Dr. G.N. Mukherjee :

REGISTRATION COMMITTEE Dr. J. Guruvara Prasath: Chairman

(w.e.f. 13.7.99) Dr. Subhash Dey : Member

(expired on 11.1.2000) Dr. Naresh Arora :

11

Dr. Veerabramcharya: Dr. K.K. Juneja Dr. A.B. Angar : Dr. Pankaj Kumar Sharma:°

REGULATION COMMITTEE Dr. R.D. Tapadia : Chairman

(w.e.f. 19.7.99) Dr. S.D. Patil : Member Dr. V.V. Dave :

91

Dr. R.K. Das Dr. J.K. Patel : Dr. Farokh J. Master: Dr. P.S. Ranu :

LIAISON COMMITTEE Dr. Anil Kumar Sharma: Chairman

(w.e.f. 25.2.2000) Dr. V.K. Dhawan : Member

to a. Dr. A.K. baweja

Dr. K.K. Juneja Dr. Suresh Panjwani Dr. S.P. Singh :

P.G. EDUCATION COMMITTEE Dr. G. Pal : Chairman

(w.e.f. 7.7.99 to 27.7.99) Dr. D.P. Rastogi : Chairman

(w.e.f. 24.9.99) Dr. P.Y. Kulkarni : Member Dr. B. Sohan Singh to

Dr. C. Nayak : it

Dr. M.P. Prakasan : (upto 8.9.99) Dr. Mahendra Singh :

49

ANNUAL REPORT FOR THE YEAR 1999-2000

Central Council of Homoeopathy has been constituted by the Govt. of India under the provision of Homoeopathy Central Council Act, 1973 for maintenance of Central Register of Homoeopathy and for matters connected therewith.

The Central Council continued to inspect Homoeopathic Medical College during the period from April, 1999 to March, 2000 to monitor the sufficiencies or insufficiencies in the Colleges concerned in terms of minimum requirements, norm and standards prescribed in its relevant Regulations. During the period, inspection of 97 Colleges was undertaken. In addition to above, Central Council has re-inspected 24 Colleges. The Central Council also inspected examinations of University of Burdwan too.

The Central Council has allowed the following new Colleges for starting admission in l-BHMS Direct degree course subject to certain conditions :-

Narayan Shree Homoeopathic Medical College, Bhopal.

Cuttack Homoeopathic Medical College, Cuttack.

Kalyan Homoeopathic Medical College, Tarn Taran (Punjab).

Homoeopathic Medical College, Porur, Chennai.

Homoeopathic Medical College, Scelanaickepattal, Salem.

Homoeopathic Medical College, Gandhipuram, Coimbatore.

Homoeopathic Medical College, Kanyakumari Distt.

Smt. Konnammal Education Trust Homoeopathic Medical College, Chennal.

Homoeopathic Medical College, Solapur.

Central Council allowed the extension of recognition of following Colleges for BHMS Course

Homoeopathic Medical College, Chandigarh.

Govt. R.B.T.S. Homoeopathic Medical College, Muzaffarpur.

Rajkot Homoeopathic Medical College, Rajkot.

Kamaxi Devi Homoeopathic Medical College, Shiroda, Goa.

D.K.M.M Homoeopathic Medical College, Aurangabad.

Govt. Homoeopathic Medical College, Bangalore.

Buddha Education Society Homoeopathic Medical College, Bangalore.

Bharti Vidyapeeth Homoeopathic Medical College, Pune.

Disha Education Homoeopathic Medical College, Gandhinglaj.

P.D. Jain Homoeopathic Medical CoHege, Parbhani.

Homoeopathic Medical College, Shwpur.

K.B. Abad Homoeopathic Medical oilege, Chandwad.

Institute of Post Graduate Homoeopathic Medical College, Mohali.

Burdwan Homoeopathic Medical College, Burdwan.

Purulia Homoeopathic Medical Couege, Purulia.

Dr. B.R. Sur Homoeopathic Medical College, Delhi.

Gujarati Samaj Homoeopathic Medical College, Indore.

Rajiv Gandhi Homoeopahtic Medical College, lndore.

Dr. B.D. Jatti Homoecpoathc Medical College, Dharwad.

Homoeopathic Medical College, Devasugar (Karnataka)

L.B.S. Homoeopathic Medical College, Bhopal.

L.E.A. Homoeopathic Medical College, Dharwad.

Swami Prana\fanand Homoeopathic Medical College, Chhattarpur.

Dr. J.J. Magdum Homoeopathic Medical College, Jaysinghpur, Koihapur.

Raipur Homoeopathic Medical College, Raipur.

Maratha Mandal Homoeopathic Medical College, Belgaum.

Vinayak Homoeo. Mission Homoeopathic Medical College, Salem.

Vengurla Homoeopathic Medical College, Vengurla.

P.C. Memorial Homoeopathic Medical College, Calcutta.

51

The Central Council has allowed the upgradation to the following Colleges from Diploma level to Degree level for 1999-2000.

Assam Homoeopathic Medical College, Nagaon.

Swahid Jadavnath Govt. Homocopathic Medical College, Guwahati.

Metropolitan Homoeopathic Medical College, Calcutta.

The Central Council have sent recommendations to the Central Govt. for inclusion in Second Schedule of Homoeopathy Central Council Act. 1973 in respect of

M.D. (Horn.) qualification awarded by Dr. B.R. Ambedkar Marathwada University, Aurangabad, Maharashtra.

DHMS qualification awarded by Maharashtra Council of Homoeopathy.

M.D. (Horn.) qualification awarded by Utkal University (from 1997 to 1998).

BHMS qualification awarded by University of Pune.

BHMS qualification awarded by Dr. M.G.R. Medical University, Chennai.

The Central Council has directly registered 131 practitioners possessing recognised medical

qualification during the period under report.

The Central Council has informed to 130 practitioners about their particulars published in

Central Register of Homoeopathy (Part II), during the said period.

The Central Council is continuing with the work to prepare the supplementary Central Regis-

ter of Homoeopathy.

The Post Graduate Education Committee visited National Insitute of Hornoeopathy, Calcutta

and A.M. Shaikh Homoeopathic Medical College, Belgaum. V.H. Dave Homoeopathic Medical

College, Anand was visited by Central Council authorities for assessing its viability for starting

M.D.(Horn.) Course.

V.H. Dave Homoeopathic Medical College was allowed to start M.D. (Horn.) Course subject

to certain conditions and extended the recognition for running M.D. (Horn.) Course in National

Institute of Homoeopathy, Calcutta.

The President , Vice President & Secretary of Central Council visited the states of Karnataka &

Bihar to discuss the matter of education & practice with state authorities. Baba Farid University of

52

Medical Sciences, Faridkot, Punjab was too visited by authorities of Central Council to discuss

affiliation matter of Homoeopathic Colleges of Punjab and Chandigarh.

The Central Council has put its stall in the exhibition held at 16th All India Homoeopathic

Seminar and Silver Jubilee Celebration of H.M.A.I. at Calcutta during December, 1999. The Presi-

dent, Members and Secretary participated in the panel discussion held during the 16th Seminar.

The Secretary, Central Council presented a paper entitled ' An Overview of Hornocopathic

Medical Education in India in 1st All India Homoeopathic Teachers Seminar held by H.M.A.I. at

Banglore in Feb.,2000.

During the period under report, 7 meetings of Executive Committee, 4 meettings of Post Graduate

Education Committee, 3 meetings of Education Committee, 2 meetings of Finance Committee,

2 meetings of Registration Committee, 3 meetings of Liaison Committee and 1 meeting of Regula-

tion Committee and 1 meeting of Central Council were held besides 3 meetings of Sub-Committees

(to finalise draft pay-scales of teaching faculty).

The Central Council forwarded the proposal of RE for the year 1999-2000 of Rs. 15.00 lakhs

for Plan and Rs. 111.10 lakhs under Non-Plan head and BE for the Year 2000-200 1 Rs. 1 lakh under

Plan and Rs. 126.25 lakhs under Non-Plan to the Ministry.

The Budget sanctioned and grant released to Central Council for 1999-2000 is as under:-

Head

RE SANCTIONED

GRANT SANCTIONED

(Rupees in lakhs)

(Rupees in lakhs)

Non-Plan

62.00

66.00

Plan

2.00

5.00

(Note:..

Grant in aid of Rs. 5 lakhs was sanctioned in 1998-99 but the cheque was received

during 1999-2000.

53

AUDIT REPORT ON THE ACCOUNTS OF CENTRAL COUNCIL OF HOMOEOPATHY FOR THE YEAR 1999-2000

INTRODUCTION

The Central Council of Homoeopatfly was established in December, 1974 as a statu-tory body under the Homoeopathv Central Council Pct, 1973 (59 of 1973) for the purpose of maintaining uniform standards of education and maintenance of Central Register of Homoeopathy and matters connected therewith.

The audit of accounts of the Council has been entrusted under Section 20(1) of the Comptroller & Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 for a period of five years from 1999-2000 to 2003-2004.

ACCOUNTING POLICIES

The council is required to append the annual accounts 'Significant Accounting Poli-cies' to indicate that items, if any, accounted for on cash basis, fixed assets and inventory valuation etc. The council is also required to append to 'Notes on Accounts' to indicate non-applicability of Income Tax on the surplus of the council, exemption from statutory enactments, treatment of contingent liabilities etc. such disclosure by the council will introduce transpar-ency in accounts. The council has not appended significant accounting policies and notes to their accounts though the council was informed about it and was objected in the SAP of the year 1998-99. The council should taken initiatives to add these notes so that accounts could be read and certified only on the basis and parameters of such disclosure.

SOURCE OF RECEIPT

The council is mainly financed by grants-in-aid from Ministry of Health and Family Welfare, Government of India. During the year 1999-2000 the council received grants of Rs. 5 lakh under plan and Rs. 66 Iakh under non-plan from Ministry of Health and Family Welfare.

COMMENT ON ACCOUNTS 4.1 Improper accounting of Postage Stamps in Annual Accounts

Scrutiny of the Receipts and Payments Accounts of the Council revealed that the closing balance of Postage Stamps amounting to Rs. 1,962 as on 31 .3.99, had not been taken as opening balance in the Receipts & Payments account for the year 1999-2000 under the head " Postage Stamps "which had resulted in under statement of receipts by Rs 1,962/-.

Scrutiny of Receipts & Payments account revealed that expenditure of Rs 61,981 incurred on Postage and Telegram' which was already shown in Payments side under the head" Postage & Telegram Expenses' had also been shown in the receipt side as "Postage Stamps' (Adjustments). This had resulted in the overstatement of receipts in receipts and payment account by Rs 61,981.

54

(C) A sum of Rs 6,981 had been shown under the head 'Postage Stamps' on the assets side of the Balance Sheet as on 31.3.2000. However no such closing balance was shown on the payments side of the Receipts and Payments account. This had resulted in under statement of closing balance in the payment side of Receipts and Payments account by Rs 6,981.

4.2 Short accountal of Rs. 2,240 under Library Books

The Council had purchased books of Rs 2,240 and the expenditure was exhibited under Receipts & Payments Account only. As the books purchased were given accession numbers these were required to be capitalised and shown in the income side of Income & Expenditure Account and Balance Sheet. This had resulted in overstatement of expendi-ture in Income & Expenditure account and understatement of assets in the Balance Sheet by Rs 2,240. The similar para was taken in the SAR of 1998-99, however the council has not taken any action to correct the entries.

4.3 Non-recognition of Provident Fund

Scrutiny of records of the council revealed that Provident Fund of the Council had not been recognised under the Provident Fund Act, 1925. The GPF/CPF Rules framed by the Council were approved by the Executive Committee and sent to Ministry of Health & Family Welfare for approval in March 1991 but the Ministry had not approved the same.

The Council stated (July-2000) that vide letter NO. 5-20/90-CCH dated 2.6.2000 mat-ter has again been taken up with Central Government.

4.4 Bank Reconciliation Statement

Scrutiny of the Bank Reconciliation Statement as on 31st March 2000 revealed that an excess credit of Rs 56,487.79 was given by the bank which needs to be reconciled.

4.5 Non depiction of Rs. 200 under Advance

A sum of Rs 200 was paid to Swamy Publishers (P) Ltd. Chennai on 21 .12.99 on account of renewal of Annual subscription from February 2000 to January 2001 for monthy magazine "Swamy's News". This amount was to be shown under the head advances in Receipts and Payments Account and in the Balance Sheet under Sundry debtors. However the Council had included this amount under the head 'Books for office use' on the payment side of Income and Expenditure account. This had resulted in overstatement of expendi-ture to the tune of Rs 200 in the Income & Expenditure account and understatement of Sundry Debtors by Rs 200 in the Balance Sheet.

5. Depreciation on capital assets

The assets accounts depict book value of acquisition and do not exclude obsolete, irreparable and condemned assets and also do not take into account depreciation with corresponding reduction of Capital account. Therefore, the Capital and asset accounts are overstated accordingly thereby not giving the correct picture.

55

The Council stated (July 2000) that they are seeking clarification from the Administra-tive Ministry and progress in this regard will be shown to next audit.

Outstanding Inspection Fee

The Central Council of Homoeopathy, New Delhi has been charging Inspection Fee of Rs 12,000 for the under graduate level colleges and Rs 2,000 per subject from Post Gradu-ate Colleges in additional to Rs 12,000 per annum.

Scrutiny of annual accounts revealed that Rs 6.82 lakh towards inspection fee was outstanding against various Homoeopathic colleges and Medical Institution as on 31.3.2000 Outstanding Inspection fee pertains to the period from 1987-88 to 1999-2000.

Unspent balance of Rs 4,91,636/- not shown as 'returnable' on the liability side of Balance Sheet.

Grants-in-aid of Rs 5 lakh under Plan for 'Computerisation of registration work in Central Council of Homoeopathy' was received by the council on 12 April 1999. Out of this only Rs 8,364 were spent during the year 1999-2000. Unspent balance of Rs 4,91,636 was neither surrendered/ returned to the Ministry nor reflected separately under plan head by the council in the accounts.

However, the council has written to the Ministry for seeking permission vide letter No. 8-8/96/CCH/1 310 dated 8.5.2000 to utilise this amount in 2000-2001, but the permission is still awaited.

SdJ

Director General of Audit Central Revenues

Place : New Delhi

Date : 30.11.2000

56

Audit Certificate

I have examined the Receipts and Payments Accountilncome and Expenditure Account for

the year ended 31 March 2000 and Balance Sheet as on 31 March 2000 of the Central

Council of Homoeopathy, New Delhi. I have obtained all the information and explanations

that I have required and subject to the observations in the appended Audit Report, I certify

as a result of my audit, that in my opinion these accounts and Balance Sheet are properly

drawn up so as to exhibit a true and fair view of the state of affairs of the Central Council of

Homoeopathy, New Delhi according to the best of information and explanations given to

me and as shown by the books of the Organisation.

SdI-

Director General of Audit Central Revenues

Place : New Delhi

Date 30.11.2000

57

CENTRAL COUNCIL Receipts & Payment A/c of General

RECEIPTS AMOUNT

Cash in Hand (Op. balance) 500.00

Cash at Bank (Op. balance) 3,06,866.33

Advt. Advance (Adj.) 10,000.00

Contingent Advance (Adj.) 35,600.00

L.T.C. Advance (Adj.) 65,420.00

T.A. Advance (Adj.) 57,500.00

Pay & Allowance (Recovery) 45,139.00

Income Tax 1,89,120.00

C.G.H.S. Contribution 14,820.00

Group Insurance 11,745.00

Festival Advance (Refund) 33,450.00

Car Advance (Refund) 60,000.00

Interest on Advances (Scooter) 2,352.00

G.P.F. Subscription 5,93,562.00

G.P.F. Advances (Refund) 1,39,104.00

C.P.F. Subscription 1,34,400.00

C.P.F. Advance (Refund) 32,600.00

Leave Salary 5,490.00

Pension Contribution 6,844.00

Postage & Telegram 953.00

Postage Stamps (Adjustment) 61,981 .00

Telephone Exp. (Recovery) 2,895.00

Silver Jubilee Fund 3,855.00

Grant-in-aid (Plan) 5,00,000.00

Grant-in-aid (Non-Plan) 66,00,000.00

58

OF HOMOEOPATHY A/c for the year 1999-2000

PAYMENTS AMOUNT

Library Books 30.00

Office Equipments 74,315.00

Advt. Advance 22,271.00

Advt. Exp. 3,98,245.00

Contingent Advance 30,600.00

L.T.C. Advance 65,420.00

Misc. Advance 4,875.00

T.A. Advance 57,500.00

Pay & Allowances 37,18,402.00

Income Tax 1,89,126.00

CGHS Contribution 54,441.00

Group Insurance 11,745.00

Festival Advance 36,000.00

GPF Subscription 5,93,562.00

GPF Advance 1,39,104.00

CPF Subscription 1,34,400.00

CPF Advance 32,600.00

L.T.C. Exp. 76,649.00

,Liveries Exp. 4,985.00

Legal Exp. 7,18,000.00

Leave Salary 5,928.00

Postage & Telegram Exp. 84,945.00

Postage Stamps 67,000.00

Pension Fund 2,50,000.00

Printing Exp. 10,460.00

59

RECEIPTS AMOUNT

Inspection Fee 19,89,800.00

Penalty Charges 61,940.00

Misc, Income 11,162.00

Sale of Edu. Regulation 5,560.00

Fee for Regn. etc. 23,094.00

Interest earned on fund 44,447.34

Security Deposit 10,000.00

Fixed Deposit Matured (Non-Plan) 13,00,000.00

Fixed Deposit (Plan) 20,06,931.75

Prime Minister's Relief Fund 10,579.00

1,43,77,716,42

[fi

PAYMENTS AMOUNT

T.A./D.A. Exp. 25,43,833.00

Telephone Exp. 48,087.00

Conveyance Exp. 1,41,045.00

Audit Fee 33,600.00

Bank Charges 473.00

Books for Office use 2,240.00

Maintenance & Repairs 1,09,691.00

Medical Reimbursement 7,205.00

Misc. Exp. 22,800.00

Meeting Exp. 50,833.00

Wages 15,734.00

Sale of Edu. Regulation (Refund) 120.00

Fee for Regn. etc. (Refund) 860.00

Inspection Fee (Advarce Refund) 2,000.00

Stationery Exp. 1,72,252.00

Fixed Deposit (Non-Plan) 13,00,000.00

Fixed Deposit (Plan) 20,06,931.75

Prime Minister's Relief Fund 10,579.00

Conference/Seminar Exp. 11,000.00

House Building Advance 1,10,000.00

Data Entry Exp. (Plan) 8,364.00

Cash in Hand (Closing balance) 500.00

Cash at Bank (Closing balance) 9,98,965.67

61

1,43,77,716.42

INCOME & EXPENDITURE FOR THE

EXPENDITURE

AMOUNT

62

Advt. Exp.

Pay & Allowances

CGHS Contribution

L.T.C. Exp.

Liveries Exp.

Legal Exp.

Leave Salary

Postage & Telegrams Exp.

Pension Fund

Printing Exp.

TAIDA Exp.

Telephone Exp.

Conveyance Exp.

Audit Fee

Bank Charges

Books for Office Use

Maintenance & Repairs

Medical Reimbursement

Misc. Exp.

Meeting Exp.

Wages

Stationery Exp.

Conference/Seminar Exp.

Data Entry Exp. (Plan)

Excess of Income Over Expenditure

3,98,245.00

36,73,263.00

39,621.00

76,649.00

4,985.00

7,18,000.00

438.00

83,992.00

2,50,000.00

10,460.00

25,43,833.00

45,192.00

1,41,045.00

33,600.00

473.00

2,240.00

1,09,691.00

7,205.00

22,800.00

50,833.00

15,734.00

1,72,252.00

11,000.00

8,364.00

A/C OF GENERAL NC YEAR 1999-2000

INCOME AMOUNT

Grant-in-aid (Plan) 5,00,000.00

Grant-in-aid (Non-Plan) 66,00,000.00

Less: Capitalised 74,345.00 65,25,655.00

Interest on advance 2,352.00

Pension Contribution 6,844.00

Silver Jubilee Fund 3,855.00

Inspection Fee 16,44,200.00

Inspection Fee Recoverable 2,97,800.00

Penalty Charges 10,800.00

Penalty Charges Recoverable 55,800.00

Misc. Income 11,162.00

Fee for Regn. etc. 22,234.00

Interest earned on Fund 44,447.34

91,25,149.34

63

BALANCE SHEET OF GENERAL

LIABILITIES

AMOUNT

Capital Fund (Op. Balance) 16,30,898.86

Add: Capitalised during the year 74,345.00

Add: Increase in Ed. Regulations 5,500.00

17,10,743.86

Less: Decapitalised 17,131.01

16,93,612.85

Less: Edu. Regulations Sold, Complementary issued &

destroyed 12,652.00 16,80,960.85

Excess of Income Over Expenditure

Opening Balance 14,38,828.33

Add: Increase during the year 7,05,234.34

Add: Sale of Edu. Regulations 5,440.00

21,49,502.67

Less: Inspection Fee and Penalty

Charges exempted 73,600.00 20,75,902.67

Inspection Fee in Advance

(Annexure V) 59,200.00

Security Deposit 20,000.00

38,36,063.52

64

A/C AS ON 31.3.2000

ASSETS AMOUNT

Fixed Assets (Annexure-I) 16,63,546.85

Loans & Advances (Annexure-Il) 2,30,695.00

Inspection Fee Recoverable (Annexure-lIl) 6,81 ,800.00

Penalty Charges Recoverable (Annexure-IV) 1,97,160.00

Educational Regulations (Annexure-VI) 17,414.00

Telephone Deposit 39000.00

Postage Stamps 6,981.00

Cash in Hand 500.00

Cash at Bank 9,98,965.67

38,36,063.52

65

ANNEXURE-I

FIXED ASSETS

S.No. Head Balance as on 31.3.99 Increase during the year Decapitalised during year Balance as on 31.3.2000

Air Conditioners/Coolers 61,618.85 61,618.85

Heaters etc.

Curtains &Carpets 1,16,121.69 ---- 1,16,121.69 0) CD 3. Fans 3,112.59 ---- 3,112.59

Furniture & Fixtures 3,25,010.20 3,25,0 10.20

Library Books 25,052.93 30.00 25,082.93

Office Cabin/Partitions 65,207.00 . 65,207.00

Office Equipments 10,10,209.60 74,315.00 17,131.01 10,67,393.59

16,06,332.86 74,345.00 17,131.01 16,63,546.85

ANNEXURE-Il

LOANS AND ADVANCES

S.No. Head Balance as on 31.3.99 Granted during the year RefundedlAdjusted Balance as

during the year on 31.3.2000

Advertisement Advance 10,000.00 22,271.00 10,000.00 22,271.00

Contingent Advance 5,000.00 30,600.00 35,600.00

Car Advance 1,30,000.00 60,000.00 70,000.00 -.4

Festival Advance 7,500.00 36,000.00 33,450.00 10,050.00

L.T.C. Advance ---- 65,420.00 65,420.00

Misc. Advance 13,500.00 4,875.00 ---- 18.375.00

T.A. Advance ---- 57,500.00 57,500.00

H.B.A. ---- 1,10,000.00 ---- 1,10,000.00

1,66,000.00 3,26,666.00 2,61,970.00 2,30,696.00

ANNEXURE-III

DETAILS OF INSPECTION FEE RECEIVED DURING 1999-2000

I) Received against outstanding of Rs. 7,73,800.00

as on 31 .3.99

Received for the year 1999-2000 Received from New Colleges/unrecognised/

other colleges

Received in Advance

Details of outstanding as on 31.3. 2000

Op. balance as on 1.4.99

Less received during the year

Add. chargeable for 1999-2000

i) 127 undergraduate colleges @ Rs. 12,000/-

12 Colleges Post Graduate @ Rs. 18,000/-

Less received for 1999-2000 during the year

Less adjustment of Fee received in Advance

Less inspection fee exempted/waived

3,16,800.00

14,12,000.00 2,02,000.00

59,000.00 19,89,800.00

7,73,800.00

3,16,800.00

4,57,000.00

15,24,000.00

2,1 6,000.OQ

21,97,000.00

14,12,000.00

7,85,000.00

30,200.00

7,54,800.00

73,000.00

I

Inspection fee outstanding as on 31.3.2000

0

ANNEXURE-IV

DETAILS OF PENALTY CHARGES AS ON 31.3.2000

Penalty charges received in 1999-2000 against outstanding 51,140.00

Penalty charges received in 1999-2000 against outstanding 5,100.00

due in 1999-2000

Penalty charges received in 1999-2000 for 1999-2000 5,700.00 61,940.00

Outstanding as on 31.3. 2000

Balance as on 31 .3.1999 1,93,100.00

Less received in 1999-2000 51,140.00

1,41,960.00

Add. increase in outstanding upto 31 .3.2000 47,100.00

1,89,060.00

Less received upto 31 .3.2000 5,100.00

1,83,960.00

Add. chargeable for 1999-2000 19,500.00

2,03,460.00

Less received for 1999-2000 5,700.00

1,97,760.00

Less exempted/waived 600.00

Total chargeable as on 31 .3.2000 1,97,160.00

200.00

7,800.00

12,000.00

12,000.00

12,000.00

12,000.00

200.00

3.000.00

59,200.00

ANNEXURE-V

DETAILS OF INSPECTION FEE RECEIVED IN ADVANCE

Balance as on 1.4.1999 32,400.00

Less Adjusted during the year 1999-2000 30,200.00

Less Refunded during the year 2,200.00

2,000.00

200.00

Add. Received during the year 59,000.00

*Balance as on 31.3.2000 59,200.00

* 1. Antra Bharti Homoeopathic Medical College, Dabha Nagpur

Dr. A.R. Govt. Homoeopathic Medical College, Rajamundri

L.E.A. Homoeopathic Medical College, Dharwad

Aadya Shri N.S.S. Homoeopathic Medical College

D.B.H. P.S. Dr. B.D. Jatti Homoeopathic Medical College

Smt. K.B. Abad Homoeopathic Medical College, Nashik

State Homoeopathic Medical College, Jaunpur

Maharishi Homoeopathic Medical College, Bihar

70

V

ANNEXURE VI

S. Name of the Balance as on ADDITION Sold during Complimentary Destroyed Balance as on No. Regulation 3 1.3.99 during the year issued 31.3.2000

No. Amount the year No. Amount No. Amount No. Amount No. Amount No. Amount

BHMS @ 91- 281 2529

DHMS @ 9/- 203 1827

M.S.E. @ 41- 1358 5432

Gr. Degree 2083 8332

@4/-

Code of 6446 6446

Ethics @ 1/-

500 4500 437 3933 67 603

- - 14 126 18 162

250 1000 155 620 79 316

- - 161 644 16 64

- - 117 117 59 59

- - 277 2493

- - 171 1539

812 3248 562 2248

574 2296 1332 5328

464 464 5806 5806

10371 24566 750 5500 884 5440 239 1204 1850 6008 8148 17414

RECEIPTS AND PAYMENTS A/C OF SILVER JUBILEE A/C FOR THE YEAR 1999-2000

Receipts Amount Payments Amount

Cash at Bank (Op. Balance) 2,55,832.25

Interest earned on funds 8,481.67

Advt. Advance (Adj.) 90,000.00

Advt. Exp. 86,145.00

CCH General A/c (Adj.) 3,855.00

Refund of Donations 1,03,103.00

Misc. Exp. 9,535.00

Cash at Bank (Cl. Balance)1 ,51 ,675.92

354313.92

3,54,313.92

C

72

INCOME AND EXPENDITURE NC OF SILVER JUBILEE ACCOUNT

FOR THE YEAR 1999-2000

Expenditure Amount Income Amount

Advt. Exp. 86,145.00 Interest earned on funds 8,481.67

CCH-General Account 3,855.00 Excess of Expenditure 1 ,94, 156.33

over income

Misc. Exp. 9,535.00

Refund of Donations 1,03,103.00

2,02,638.00

2,02,635.00

I

73

BALANCE SHEET OF SILVER JUBILEE ACCOUNT AS ON 31.3.2000

Liabilities Amount Assets

Amount

Excess of Income (Op. Bal.) 3,45,895.25 Postage Stamps 63.00

p

Over Exp. Less: Excess of Exp. 1,94156.33 151738.92 Cash at Bank 151675.92 Over Income

1,51,738.92

1,51,738.92

I

LI

74

RECEIPTS AND PAYMENTS ACCOUNT OF C.P.F. FOR THE YEAR 1999-2000

Receipts Amount Payments Amount

Cash at Bank (Op. Bal.) 50,061.00

C.P.F. Subscription 1 ,34,400.00

C.P.F. Advance (Refund) 32,600.00

C. P. F. Matching Contribution 36,763.00

Intt. on CPF Matching 43,089.00

Contribution

Intt.on CPF subscription 83,484.00

Intl. credited on FD 1,13,291.66

Fixed Deposits (Matured) 12,92,580.00

Intt. accu red on FD (Adj.) 1,41,563.44

CPF Withdrawl 1,33,704.00

C.P.F. Advance 83,000.00

Intl. credited on 1,63,336.00 Fixed deposits (Adj.)

Fixed Deposits 14,99,000.00

Cash at bank (Cl. Bal.) 48,792.10

19,27,832.10 19,27,832.10

75

IrA

BALANCE SHEET OF C.P.F. ACCOUNT AS ON 31.3.2000

Liabilities Amount Assets Amount

CPF Subscription 7,43,800.00 CPF Advances 84,900.00

Add. Interest 83,484.00 8,27,284.00 Fixed Deposits 12,24,000.00

*Interest accured on F.D. 49,553.00

CPF Matching Cash at Bank

contribution 3,95,800.00 (Cl. Bal.) 48,792.10

Add. Interest 43,089.00 4,38,889.00

Interest credited

on F.D. (Op. Balance) 91,519.10

Addition for 1999-2000 49,553.00 1,41,072.10

*As informed by Bank

"A"

76

RECEIPTS AND PAYMENT ACCOUNT OF G.P.F. FOR THE YEAR 1999-2000

Receipts Amount Payments Amount

Cash at Bank (Op. Balance) 1,56,2 15.00

G.P.F. Subscription 5,93,562.00

G.P.F. Advance (Refund) 1,49,9 12.00

Fixed Deposit (Matured) 4,72,479.00

Interest accured on funds (Adj,) 1,60,588.00

Interest credited on funds 87,803.00

Interest on G.P.F. Subscription 2,78,553.00

Io.::'.i IL.UU

G.P.F. withdrawals 2,62,108.00

G.P.F. Advance 2,29,300.00

Fixed Deposits 9,75,000.00

Interest credited on funds 2,78,553.00

(Adjusted)

Cash at Bank (Cl. Balance) 154151.00

Io,'Jy, ,4_.,jJ

77

BALANCE SHEET OF G.P.F. ACCOUNT AS ON 31.3.2000

Liabilities Amount Assets Amount

GPF Subscription 27,17,890.00

Add. Intt. on Subs. 2,78,553.00 29,96,443.00

Intt. credited on

funds (Op. BaL) 1,12,096.36

Addition for 2.31,910.00 3,44,006.36

1999-2000

.53,4U,449.3

G.P.F. Advances 2,89,294.00

Fixed Deposits 25,22,836.00

Intt. accured on FD 3,74,168.36

Cash at Bank 1,54,15 1.00

78

RECEIPTS AND PAYMENTS ACCOUNTS OF PENSION FUND FOR THE YEAR 1999-2000

Receipts Amount Payments Amount

Cash at Bank 1,00,328.05

Cheque in Hand 25,000.00

Pension Fund 2,50,000.00

Intt. accured on F.D. (Adj.) 3,02,380.00

Fixed Deposits (Matured) 9,20,463.00

Interest credited on funds 1,63,887.00

1'7 f\O (

Pension Paid

1,14,912.00

Fixed Deposits 14,91,087.00

Cash at Bank

1,56,059.05

"A"

79

BALANCE SHEET OF PENSION FUND ACCOUNT AS ON 31.3.2000

Liabilities Amount Assets Amount

Pension Fund 44,90,222.29 Fixed Deposits 40,63,264.00

Add. Intt. credited

1,63,887.00

Intt. accured on FD

9,60,748.24

Add. Intt. credited

5,25,962.00 5180071.29

Cash at Bank

I ,56,059.05

51,80,071.29

51,0,0-/1.29

80

- -- - ---------

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