Implementation of New Pension Scheme in West Bengal
Published in Finance. Tags: Provident Fund.
Government of West Bengal
No. 1069-F(Y), Dated: 03.02.2012.
Sub: Implementation of the New Pension Scheme for members of the All-India Services joining on or after 01/01/2004 and borne on West Bengal Cadre.
The Department of Personnel and Training (DoPT), Government of India vide letter No. 25014/14/2001-AIS(II) DoPT, GOI, dated: 08.09.2009 has issued the detailed guidelines for the implementation of New Pension Scheme for members of the All India Services including those joining in the State Cadre on or after 01.01.2004.
The pension of the members of the All India Services appointed on or after 01.01.2004 is regulated by the new Defined Contribution Pension Scheme (known as the New Pension Scheme) notified by the Ministry of Finance (Department of Economic Affairs) Government of India vide their O.M. No. 5/7/2003 – ECB 2- PR dated 22.12.2003. On introduction of the New Pension Scheme, the All India Service (Death cum Retirement Benefit) Rules, 1958 and the All India Service (Provident Fund), Rules, 1955 were amended on 7.02.2004 & 17th May 2004 respectively. Under the amended Rules, benefits of the old Defined Benefit Pension Scheme and of GPF are not available to the members of the service appointed on or after 1.1.2004.
As per guidelines of the New Pension Scheme (NPS) all State Governments would be required to designate a State Nodal Officer (SNO) at the State capital for all NPS related activities. District Treasury Officer (DTO)/ Treasury Officer (TO) would be entrusted the responsibility of deducting the amount of employee’s subscription from the salary of the AIS subscriber and would forward the same consolidatedly to the State Nodal Officer. The salary bills and the bills for Government contribution will be passed by the TOs after exercising the checks prescribed under financial rules and Treasury Manual for subsequent transfer to the Trustee Bank by the SNO.
It is now required to bring the members of the All India Services (AIS) i.e. the Indian Administrative Service, the Indian Police Service and the Indian Forest Service, borne on West Bengal cadre and who have joined the All India Service on or after 01.01.2004 under the ambit of the New Pension Scheme. For this purpose it is necessary to detail the procedure of operationalising the NPS for the All India Service Officers borne on the State of West Bengal, and define the roles and responsibilities of various stakeholders in the New Pension Scheme.
Considering the above stated guidelines of Govt. of India, the Governor is pleased to prescribe the following procedures for the implementation of the New Pension Scheme [NPS] of the Government of India applicable for the All India Services [AIS] Officers borne on West Bengal Cadre on or after 01.01.2004.
1. Applicability of the New Pension Scheme as announced by the Government of India for new entrants to the All India Services borne on West Bengal Cadre:
a) New Pension Scheme [NPS] shall be mandatory for all new recruits of the All India Services [AIS], who have joined on or after 01.01.2004 and have been borne on West Bengal cadre.
b) The New Pension Scheme will work on a defined contribution basis and will have two tiers – Tier I and Tier II. Contribution to Tier I will be mandatory for all members of All India Services joining the All India Service on or after 1/1/2004, whereas Tier II will be optional and at the discretion of members of All India Service.
c) On amendment of the All India Service (Death cum Retirement Benefit) Rules, 1958 and the All India Service (Provident Fund) Rules, 1955, the benefits of the Defined Benefit Pension and General Provident Fund shall not be available to the new recruits. The AIS Officer who is covered under NPS but so far contributed to General Provident Fund/ or any other fund or account, his entire contribution to the General Provident Fund Accounts/ or any other fund or account shall be refunded to him by the concerned DDO in consultation with the DTA and Office of the Pr A.G. (A&E) WB and that amount may be deposited by the concerned AIS Officer for payment of backlog contribution to the NPS.
d) The deductions towards Group Insurance will, however, continue to be made from the salary of new members of the AIS joining the service on or after 01/01/2004.
e) In Tier – I the members of All India Service will make a monthly contribution of 10% of the Basic Pay (which means Band Pay and Grade Pay) and Dearness Allowance (Dearness Pay if applicable), which will be deducted from his /her salary every month by the concerned Drawing & Disbursing Officer towards pension. The monthly contribution shall be rounded off to the next rupee. This would be matched by the State Government through monthly contribution in the same quantum.
f) The Tier – I contributions and investment returns theron shall be deposited in a non-withdrawable Pension Tier – I Account.
g) In addition to the above Pension account, each officer may also have a Voluntary Tier – II withdrawable account at his/her option. Government shall make no contribution into this account. However, the officer shall be free to withdraw part or the entire money from Tier – II account any time. This withdrawable account shall not constitute pension investment and would attract no special tax treatment. No amount shall be deducted from the salary on account of contribution to Tier – II; the Officer concerned shall make own arrangement for contribution to Tier – II.
h) The officers under the New Pension Scheme shall normally exit at the age of superannuation [60 year] from the Tier – I account. At exit, the officer shall be mandatorily required to invest 40% of pension wealth to purchase an annuity from an IRDA regulated Life Insurance Company. The annuity shall provide for pension for the life time of the officer and his/ her dependent parents & his /her spouse. The officer shall receive a lump sum of the remaining pension wealth which he /she would be free to utilize. In the case of officers who leave the scheme before attaining the age of superannuation, the mandatory annuitisation shall be 80% of the pension wealth.
i) The State Service Officers appointed to the IAS/IPS/IFS by way of promotion /selection, who are already covered under the old pension scheme will continue to be governed by the old pension scheme.
j) The effective date for operationalisation of the New Pension Scheme (NPS) shall be from the 1st day of January 2004.
k) The rules and regulations for the management of NPS, implemented for the All India Service Officers of West Bengal cadre, will entirely be governed as per the directions of the Government of India from time to time.
l) The Government of West Bengal has entered into agreements with the National Securities Depository Limited (NSDL) for operationalisation of NPS for the All India Service Officers. The Pension funds of members of the All India Service would managed by pension fund managers nominated by the Pension Fund Regulatory Development Authority (PFRDA) and the records would be maintained by a Central Record Keeping Agency, the National Security Depository Limited (NSDL). The Government of West Bengal has entered into an agreement with the NPS Trust (PFRDA).
2. Procedure for withdrawing of Salary Bill of AIS Officers covered under NPS:
a) The concerned Drawing & Disbursing Officer [DDO], where the IAS or IPS or IFS Officers covered under NPS is posted, shall draw their salary bill as usual. The salary of the officers covered under NPS only shall be drawn in separate bill. The Net salary amount of the concerned AIS Officers covered under shall be paid to their respective Bank Accounts as per the e-Payment of Salary Scheme of the State Government.
b) The Government Contribution under NPS shall also be drawn by the concerned DDO, so mentioned at para 2(a) above. The Government contribution shall be drawn in the Transfer-Credit Bill Form [T.R. Form No. 43] as per procedure laid down in 13(c) of this order. The Government contribution can be drawn in anticipation of allotment. The DDO shall submit the Salary Bill and the Bill for Government’s matching Contribution under NPS at a time.
c) The salary bills of Indian Forest Service Officers covered under NPS shall be drawn from the Treasuries/ Pay & Accounts Offices shall be created by the concerned Administrative Department i.e. Forest Department after observing the necessary formalities and procedures as prescribed at para 4.018 and para 4.019 of the West Bengal Treasury Rules, 2005. The Forest Department shall take up the matter with the appropriate authorities including o/o the Pr. Accountant General (A&E) WB for declaration of new DDOs to draw the salary bill of the IFS Officers.
d) The relevant provisions of the West Bengal Treasury Rules, 2005, which are not in consistent with the provisions as mentioned at para 2(c) above shall be amended in due course.
3. State Nodal officer (SNO) for NPS:
The Director of Treasuries & Accounts, West Bengal [DTA] has been designated as the State Nodal Officer [SNO] responsible for the overall implementation of the NPS for the All India Service Officers, vide this Department’s Memorandum No. 1120-F (Pen) dated 15.12.2009.
4. Setting up of the NPS Implementation Cell or NPS Cell by the SNO (OTA):
A Cell (NPS Cell), headed by a Joint Director of Treasuries & Accounts, shall be formed under the Directorate of Treasuries & Accounts for the implementation of the New Pension Scheme under the overall control and supervision of the State Nodal Officer i.e. Director of Treasuries & Accounts. This NPS Cell shall implement the NPS for the AIS Officers too along with its present functions.
5. Registration with NSDL:
a. Director of Treasuries & Accounts (DTA), as State Nodal Officer (SNO), shall apply for registration with NSDL which is the Central Record keeping Agency (CRA) for NPS by submitting duly filled Registration Form prescribed by the CRA as Annexure Nl.
b. The concerned Treasury Officers/Pay & Accounts Officers (TO/PAO) shall apply through DTA, the State Nodal Officer, for registration with NSDL, by submitting duly filled Registration Form prescribed by the CRA as Annexure N2.
c. The concerned Drawing and Disbursing Officers (DDO) shall apply for registration with NSDL through the linked TO/PAO and the DTA, after due verification of their Forms by the concerned controlling authority of the Office. The DDO shall apply in Registration Form prescribed by the CRA as Annexure N3.
d. The AIS officers covered under NPS shall apply for registration with NSDL through the DDO, TO/PAO and DTA, after due verification of their Forms by the concerned Cadre Controlling Departments. The AIS officers shall apply in Registration Form ‘Application for Allotment of Permanent Retirement Account Number’ [PRAN] prescribed by the CRA as Annexure SI.
e. NSDL will allot unique NPS Registration Numbers to the DDOs, TOs/PAOs, DTA and Permanent Retirement Account Number (PRAN) to the All India Service officers (subscribers for NPS). The unique NPS Registration Numbers and PRANs shall be recorded by the DDOs. These unique NPS Registration Numbers and PRANs should be mentioned in every NPS schedule submitted to the Treasury or the NPS Cell.
6. Contributions to be made to the NPS:
a. The monthly contribution of the officer and the matching State Government contribution to Tier-I account would be as indicated at Para 1(e).
b. The contributions through salary deductions shall become due from the salary of the month, following the month in which the Government servant has joined the service. No recovery shall be made for the month of joining.
c. The mode of remitting contributions to the Trustee Bank (Bank of India) and uploading information to the CRA (NSDL) shall be a centralized one, wherein the DTA-NPS Cell shall be the nodal office. They shall upload details to the CRA and deposit the contributions of the officers and the Government to the Trustee Bank (Bank of India).
7. Payment of Current Contribution:
a. The current contributions to the NPS for All India Service officers shall commence from the salary month February 2012, payable in March 2012, on completion of the registration of the eligible officers with the CRA [NSDL], In case the registration is delayed beyond February 2012, the regular contributions shall commence from the month, in which registration with the CRA is completed.
b. The details of the current contribution by the officers in Tier-I and the matching contribution by the Government in Tier-I will be provided in the NPS Schedule-I & NPS Schedule-II and attached to the salary bill and Government Contribution Bill respectively by the DDO.
8. Payment of Officer Backlog Contribution:
a. Since NPS is applicable for all AIS officers, who have joined on or after 01.01.2004, and current contributions are being commenced from the Salary month February 2012 or later on, there is a backlog of contributions from the month as per para 6 (b) above till the month prior to the commencement of the current contributions. This backlog is both for the officer’s contribution and the Government contribution.
b. The officer can remit his/her backlog contribution either in one lump sum or partly by a lump sum amount and the balance by monthly equal installments or the entire amount by Equated Monthly Installments. The following three options are provided to the officer:
i) Paying the entire backlog contribution in one lump sum outside the salary.
ii) Paying partly by a lump sum amount outside the salary and the balance amount by monthly equal installments from Salary.
iii) Equated Monthly Installments from salary, not exceeding the number of months for which the backlog is due.
c. In case the officer has opted for option (i) & (ii), out of the three options indicated at para 8 (b), the lump sum backlog employee’s contribution details shall be reflected in the Schedule-IV. The Schedule, duly certified by the DDO, and a Demand Draft drawn in favour of the Trustee Bank for the backlog contribution shall be forwarded by DDO to the SNO (DTA). The SNO (DTA) shall verify the demand draft and shall then send the backlog contribution statement of officer to the CRA by generating Subscriber’s Contribution File (SCF) and validating it through the File Validation Utility (FVU). The SNO (DTA) shall then upload the details in the NPS Contribution Accounting Network (NPSCAN) of CRA, obtain the Contribution Submission Form (CSF) and forward it along with the Officer’s Demand Draft to the Trustee Bank.
d. In case the officer has opted for option (ii) or (iii) indicated at para 8 (b), the details of the installment amount of backlog contribution shall be reflected properly in the Schedule-I in every month along with the salary bill. The deduction for installments of backlog contributions shall also be made from the salary bill.
e. Based on the details in the Recovery Schedule, the SNO (DTA) shall upload the details to the NPSCAN. On acceptance, a transaction ID will be generated along with a Contribution Submission Form (CSF), which will contain the details of Subscriber’s Contribution File (SCF). The SNO (DTA) will print the CSF and along with the cheque and submit it to the Trustee Bank.
9. Payment of Government Backlog Contribution:
a. The Government backlog contribution for all officers shall be paid in one lump sum, along with yearly compounded interest of 8%. The interest shall be paid on each backlog monthly contribution for the period from the due month till the month prior to the actual payment month.
b. The details of the Government backlog contribution along with interest shall be made in the Calculation Sheet for each officer. The DDO shall verify the Calculation Sheet and make corrections, if required. All such Calculation Sheet for the eligible officers under the DDO shall be consolidated in the Schedule-III. The Schedule-III after due certification shall be submitted by the DDO to the DTA, the State Nodal Officer.
c. On receipt of the print copy of Schedules in respect of crediting the employees’ subscriptions and Government’s contributions in State Government’s accounts, it shall be responsibility of the NPS Cell of the DTA to verify and update the same in the NSDL account, and pay the entire backlog amount to the Trustee Bank.
10. Payment of NPS deductions of those All India Service Officers working on deputation to various Boards, Corporations, State PSUs, Societies, Commissions etc:
a. The salary of the All India Service officers covered under NPS Scheme and working on deputation in various boards, corporations, State PSUs, societies, commissions etc., shall also be drawn by the DDO of the Secretariat Establishment of the Administrative Department of the organisation through the concerned Treasury/Pay & Accounts Office in the same manner as mentioned at para 2(a) above.
b. The monthly contribution of such All India Service officers working on deputation in various organizations, towards pension shall be the same as indicated at Para 1(e). The organization would have to mandatorily contribute its matching share in the same proportion. To enable NPS deductions of Officers from their salary bill and subsequent payment to Trustee Bank, the following procedure has been prescribed for such oraganisation.
i) The concerned AO/CAO of the organization shall be responsible for reimbursement of their salary and the Government’s matching contribution to the Government. They shall deposit the entire salary amount and the Government matching contribution in the appropriate head of account as ‘deduct recoveries‘ in the Treasury-linked bank branch of the concerned DDO so mentioned at para 10(a) through Treasury Challan in T.R. Form No.7 in each month. The transaction should be completed within the same financial year.
ii) The concerned AO/CAO of the organization shall also submit the copy of receipted Challan to the respective DDO as mentioned at para 10(a).
11. Head of Account for the NPS related Transactions:
i. For Government’s Contribution: “2071-Pension Scheme – 01 – Civil – 117 – Contribution for Defined Contribution Pension Scheme – NP – 001 – Government Contribution for AIS NPS -04-Pensionary Charges” under Demand No.18 -Departmental Code ‘FA’.
ii. For Depositing the Government’s Contribution under Tier-I: “8342 – Other Deposits – 00 – 117 – Defined Contribution Pension Scheme – 001 – Government Contribution for AIS NPS under Tier I – 07-Deposit”.
iii. For Depositing the Members’ Subscription under Tier-I: “8342 – Other Deposits – 00 – 117 – Defined Contribution Pension Scheme – 002 – Members’ Subscription for AIS NPS under Tier I – 07-Deposit”
iv. For Withdrawal of Government’s Contribution under Tier-I: “8342 – Other Deposits – 00 – 117 – Defined Contribution Pension Scheme – 001 * Government Contribution for AIS NPS under Tier I – 23 – Withdrawal”.
v. For Withdrawal of Members’ Subscription under Tier-I: “8342 – Other Deposits – 00 – 117 – Defined Contribution Pension Scheme – 002 – Members’ Subscription for AIS NPS under Tier I – 23 – Withdrawal”.
12. Responsibility of the Officer/Subscriber:
a. After obtaining the Registration Form in duplicate from the DDO, fill the required details and hand it over to the concerned DDO, for registering with the CRA [NSDL] for obtaining PRAN number. The personal details (Section A) and nomination details (Section C) of the Form have to be mandatorily filled by the subscriber before handing over the form to the DDO.
b. Inform the DDO in writing about the mode of payment of backlog contribution and the number and the amount of installment, if any, for paying the backlog contribution from the due month as per para 8 (b) above.
c. Ensure that they carry their Last Pay Certificate where the PRAN and the month up to which his contributions have been recovered/drawn has been indicated, whenever the officer is transferred from one office to another of the State Government or goes on deputation to Central/State Government/any other body or Institution etc. On reverting back to the parent cadre after Central Deputation, LPC with NPS details needs to be resubmitted.
d. Ensure that NPS deductions are being made every month from his/her salary. Check the pension account on website of the CRA periodically, and inform the concerned Treasury Officer through the DDO in case of any missing contribution.
13. Role and Duties of DDOs:
a. DDOs have to play a primary role in the NPS. They shall effect deductions as prescribed, i.e. 10% of Basic pay(Band Pay and Grade Pay) and DA towards monthly contribution to Tier-I of the scheme and backlog contribution as per the payment mode opted for by the officer and submit the schedule and the bills to the Treasury/Pay & Accounts Office for further action. The member’s contribution in Tier-I shall be deposited under the head “8342 – Other Deposits-00-117-Defined Contribution Pension Scheme-002-Members’ Subscription for AIS NPS under Tier I – 07-Deposit” by deduction and transfer credit from the salary bill.
b. The DDO shall draw the salary bills of AIS Officers covered under NPS and shall pay to the Bank Accounts of AIS Officers covered under NPS as per the e-Payment of Salary Scheme of the State Government.
c. The Government Contribution under NPS shall also be drawn by the DDO. The Government contribution shall be drawn in the Transfer Credit Bill Form [T.R. Form No.43] by debiting the head of account “2071-Pension Scheme-01-Civil-117- Contribution for Defined Contribution Pension Scheme-NP-001-Government Contribution for AIS NPS-04-Pensionary Charges” under Demand No.18- Departmental Code ‘FA’ and crediting to the head of “8342 – Other Deposits-00- 117-Defined Contribution Pension Scheme-001-Govt. Contribution for AIS NPS under Tier I – 07-Deposit”. The bill for Government contribution can be drawn in anticipation of allotment. The DDO shall submit the Salary Bill and the Bill for Government’s matching Contribution under NPS at a time.
d. The DDO shall submit the list of member-wise detail of member’s subscription and Government’s contribution including the backlog contributions of the members and backlog subscriptions of the Government with interest of all the AIS officers covered under NPS after being duly verified by the TO/PAO to the NPS Cell of DTA for the month at the first working day of the next month in Schedule-V positively.
e. Register with NSDL (CRA) by submitting details in the Registration Form prescribed by the NSDL through the concerned Treasury Officer/Pay & Accounts Officer and also take action in respect of AIS officers as per instructions at paral2(a)
f. Distribute PRAN kits received from CRA to the respective officers.
g. Provide information on officers’ pension contribution option to DTA. The DDO shall deduct officers’ backlog contribution as per their preferred option, along with the regular monthly contribution.
h. Generate (i) NPS schedule-I for employee’s current contribution and backlog contribution, (ii) NPS schedule-II for current Government Subscription, (iii) NPS schedule-III for backlog Government Subscription, (iv) NPS schedule-IV for employee’s lump sum backlog contribution and (v) NPS schedule-V for Consolidated monthly current contribution and backlog contribution of the employees and Government.
i. Signed and certified print copies of these schedules shall be sent to the NPS cell of DTA in time.
j. Indicate in the Last Pay Certificate of the member of the service, the PRAN in respect of that individual and the month up to which his contributions have been recovered/ drawn, whenever any member of the service is transferred from State Government to Central Government or goes on Central deputation etc.
k. The Government backlog contribution of all the officers covered under NPS shall be done centrally by the DDO after taking due approvals from the Government as a onetime activity.
l. The DDO shall monitor timely payment of the contributions, and resolve issues related to missing contributions. The reimbursement of salary amount including the Government’s Contribution in respect of the member posted on deputation, should also be monitored closely.
m. The DDO shall also maintain records as per Annexure-I and Annexure-II.
14. Role and Duties of Treasury Officers/Pay &Accounts Officers:
a. Treasury Officer/Pay & Accounts Officer shall work as the interface between the State Nodal Officer (DTA) and the DDOs.
b. The Treasury Officer/Pay & Accounts Officer shall process the Salary Bill and the Matching Government’s Contribution Bill at a time for the AIS Officers covered under NPS and capture the necessary particulars from the Schedules in respect of each AIS Officers covered under NPS in the Treasury Computer Package.
c. While capturing salary bill details into the Treasury Computer Package, ensure that the member’s subscription in Tier-I is credited to the head of account “8342 – Other Deposits-00-117-Defined Contribution Pension Scheme-002- Members’ Subscription for AIS NPS under Tier I – 07-Deposit” by deduction and transfer credit from the salary bill.
d. Bill for Government’s contribution shall be drawn in the Transfer Credit Bill Form [T.R. Form No.43] by debiting the head of account “2071-Pension Scheme-01- Civil—117- Contribution for Defined Contribution Pension Scheme-NP-001- Government Contribution for AIS NPS-04-Pensionary Charges” under Demand No. 18-Departmental Code ‘FA’ and crediting to the head of “8342 – Other Deposits- 00-117-Defined Contribution Pension Scheme-001-Govt. Contribution for AIS NPS under Tier I – 07-Deposit”. The Government contribution can be drawn in anticipation of allotment.
e. Treasury Officer shall send the (i) NPS schedule-I for employee’s current contribution and backlog contribution, (ii) NPS schedule-II for current Government Subscription, (iii) NPS schedule-IU for backlog Government Subscription duly verified by him to the NPS Cell of DTA for the month at the first working day of the next month positively.
f. The SNO/TO/PAO/DDO, as the case may be, shall maintain (i) Alphabetical Index Register in Annexure-III wherein they would have to indicate the PRAN numbers allotted to each of the subscriber; (ii) the particulars of deposits in State Government’s Accounts under NPS and the remittances thereof to the Trustee bank in the Proforma prescribed vide Annexure-IV & V; and (iii) the individual-wise account indicating the amounts of contributions paid to the Trustee Bank and the details of remittance (vide Annexure-I & II).
15. Role of DTA and NPS Cell:
a. Registration with NSDL by submitting the prescribed Registration Form.
b. Forwarding the Registration Applications of the TO/PAO, DDO and the AIS Officers covered under NPS to NSDL after due recording the basic information in master file in respect of the above three Stakeholders in NPS Cell.
c. Verify the deposit amount of member’s contribution and Government’s subscription of all AIS Officers covered under NPS in the Government Account from the Statements and schedules submitted by the DDOs and the treasury figures of the concerned treasuries from the computer database, on line, immediately after deposit.
d. Withdraw the Government’s contribution and the members’ subscription for Tier- I of all AIS Officers covered under NPS from the Government Account by submitting bills in PAO-I office, Kolkata in Simple Receipt Form [T.R. Form No.31] under the head of account “8342 – Other Deposits – 00 – 117 – Defined Contribution Pension Scheme – 001 – Govt. Contribution for AIS NPS under Tier I – 23 – Withdrawal” and “8342 – Other Deposits – 00 – 117 – Defined Contribution Pension Scheme – 002- Members’ Subscription for AIS NPS under Tier I – 23 – Withdrawal” respectively and obtain cheques in favour of the Trustee Bank [Bank of India].
e. Upload the data-information in respect of NPS transactions in NSDL and deposit the cheque to the Trustee Bank [Bank of India] within time, preferably within 5th working days of the next month.
f. Monitor performance of the Treasury officers/Pay & Accounts Officer and all DDOs with regard to discharging their responsibilities in respect of NPS and in compliance with the operational procedure and make liaison with all the Stakeholder.
16. NPS Cell shall maintain copies of the following records:
i) Details of all registered with the CRA for the NPS.
ii) Statement of subscriber’s contribution and Government subscription transactions.
iii) NPS Challan form and NPS Transaction Status Report.
iv) Trustee Bank payment records.
v) Monthly statements of transfers of fund from head of account “8342” and the balances thereof.
vi) Maintenance of necessary Registers and Books of Accounts as required under NPS.
vii) Maintenance of records as per Annexure-I to Annexure-V.
This order shall take effect from the date of its issue.
This Order is issued with the concurrence of the O/o. Principal Accountant General (A&E) West Bengal vide U.O. Case No. A.M.-1/21 dated 21.12.2011.
Sd/- H.K. Dwivedi
Secretary to the Government of West Bengal.
No. 1069-F dated 03.02.2012