UTTAR PRADESH CO-OPERATIVE AND PANCHAYAT AUDIT SERVICE RULES, 1979

UTTAR PRADESH CO-OPERATIVE AND PANCHAYAT AUDIT SERVICE RULES, 1979[1]

PREAMBLE

In exercise of the powers conferred by the proviso to Article 309 of the Constitution and in supersession of all existing rules and orders on the subject, the Governor is pleased to make the following rules regulating recruitment to posts in, and the conditions of service of persons appointed to the Uttar Pradesh Co-operative and Panchayat Audit Service.

PART I GENERAL

Rule 1. Short title and commencement.-

(1)     These rules may be called the Uttar Pradesh Co-operative and Panchayat Audit Service Rules, 1979.

(2)     They shall come into force at once.

Rule 2. Status of the Service.-

The Uttar Pradesh Co-operative and Panchayat Audit Service is a State Service comprising Group 'A' and 'B' posts.

Rule 3. Definitions.-

In these rules, unless the context otherwise requires-

(a)      "citizen of India" means a person who is or is deemed to be a citizen of India under Part II of the Constitution;

(b)      "Commission" means the Public Service Commission, Uttar Pradesh;

(c)      "Constitution" means the Constitution of India;

(d)      "Government" means the Government of Uttar Pradesh;

(e)      "Governor" means the Governor of Uttar Pradesh;

(f)       "member of the Service" means a person appointed in a substantive capacity under the provisions of these rules or of rules and orders in force prior to the commencement of these rules to a post in the cadre of the Service;

(g)      "Regional Audit Officer" means any person appointed as such by the Governor, and includes the Audit Officer appointed at the office of the Chief Audit Officer, and the Principal, Co-operative and Panchayat Auditors Training Centre. Faizabad;

(h)     "Registrar" means the Registrar, Co-operative Societies, Uttar Pradesh;

(i)       "Secretary" means the Secretary to the Government in the Finance Department;

(j)       "Service" means the Uttar Pradesh Co-operative and Panchayat Audit Service; and

(k)      "year of recruitment" means the period of twelve months beginning from the first day of July of a calendar year.

Rule 4. Strength of the Service.

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(1)     The strength of the Service and of each category of posts therein shall be such as may be determined by the Governor from time to time.

(2)     The permanent sanctioned strength of the Service and of each category of posts therein shall, until orders varying the same are passed under sub-rule (1), be as specified below:

Provided that the Governor may-

(i)       leave unfilled or hold in abeyance any vacant post without thereby entitling any person to compensation; or

(ii)      create such additional, permanent or temporary posts from time to time, as may be considered necessary.

PART III RECRUITMENT

Rule 5. Sources of recruitment.-

Recruitment to the various categories of posts in the Service shall be made from the sources specified below:

A.       Regional Audit Officers.-

(a)      By direct recruitment through the Combined State Services Examination conducted by the Commission.

(b)      By promotion from amongst permanent District Audit Officers of the Co-operative and Panchayat Audit Organization who have put in at least three years continuous service as District Audit Officer on the first day of the year of recruitment to which the vacancies relate.

B.       Deputy Chief Audit Officers.-

By promotions from amongst the permanent Regional Audit Officers who have put in at least three years service as Regional Audit Officer on the first day of the year of recruitment to which the vacancies relate.

C.        Chief Audit Officer.-

By promotion from amongst the permanent Deputy Chief Audit Officers, who have put in at least two years service as Deputy Chief Audit Officer on the first day of the year of recruitment to which the vacancies relate:

Provided that-

(i)       so long as there are no permanent District Audit Officers, the posts of the Regional Audit Officer may be filled by promotion from amongst permanent Senior Auditors, who have put in at least three years' service as such;

(ii)      recruitment to the post of Regional Audit Officer shall be so arranged that 50 per cent of the posts in the cadre are held by direct recruits and the rest by promotees, and if the number of posts on the basis of the percentage is not a whole number, the number of posts to be filled in by promotion shall be the next higher whole number;

(iii)     in case of the post of Chief Audit Officer, if suitable candidates are not available for appointment by promotion, the post may be filled by transfer (deputation) of a member of Uttar Pradesh Finance and Accounts Service (in the senior scale).

Rule 6. Reservation for Scheduled Castes/Scheduled Tribes and other categories of candidates.-

Reservation for the candidate belonging to the Scheduled Castes/Tribes and other categories shall be in accordance with the orders of the Government for reservation in force at the time of recruitment.

Rule 7. Nationality.-

A candidate for direct recruitment to the Service must be-

(a)      a citizen of India, or

(b)      a Tibetan refugee who came over to India before January 1, 1962 with the intention of permanently settling in India; or

(c)      a person of Indian origin who has migrated from Pakistan, Burma, Ceylon or any of the East African countries of Kenya, Uganda and the United Republic of Tanzania (formerly Tanganyika and Zanzibar) with the intention of permanently settling in India:

Provided that a candidate belonging to category (b) or (c) above shall be a person in whose favour, a certificate of eligibility has been issued by the Government:

Provided further that a candidate belonging to category (b) will also be required to obtain a certificate of eligibility to be granted by the Deputy Inspector General of Police, Intelligence Branch, Uttar Pradesh:

Provided also that if a candidate belongs to category (c) above, no certificate of eligibility will be issued for a period of more than one year and such a candidate may be retained in service after a period of one year only if he has acquired Indian citizenship

PART IV QUALIFICATIONS

Rule 8. Age.-

A candidate for direct recruitment must have attained the age of 21 years and must not have attained the age of more than 27 years on January 1 of the year in which recruitment is to be made if the posts are advertised during the period January 1 to June 30 and on July 1 if the posts are advertised during the period July 1 to December 31:

Provided that-

(i)       the upper age-limit shall, in the case of candidates of the Scheduled Castes, Scheduled Tribes, and such other categories as may be notified by the Government from time to time shall be greater by such number of years as may be specified;

(ii)      if a candidate would have been entitled in respect of his age to appear at the examination in any year in which no such examination was held, he shall be deemed to be entitled in respect of age to appear at the next following examination.

Rule 9. Academic qualification.-

A candidate for direct recruitment to the post of Regional Audit Officer must hold a bachelor's degree of a recognised University and possesses working knowledge of Hindi written in Devnagari script.

Rule 10. Preferential qualification.-

A candidate-

(i)       who has served in the Territorial Army for a minimum period of two years; or

(ii)      who has obtained a 'B' certificate of the National Cadet Corps shall, other things being equal, be given preference in the matter of recruitment to the Service.

Rule 11. Character.-

The character of a candidate for direct recruitment must be such as to render him suitable in all respects for appointment to the Service and the appointing authority shall satisfy himself on this point.

Rule 12. Physical fitness.-

No person shall be appointed as a member of the Service unless he be in good mental and bodily health and free from any physical defect likely to interfere with the efficient performance of his official duties. Before a candidate, not already in permanent service of the State, is finally approved for appointment to the Service by direct recruitment, he shall be required to pass an examination by a Medical Board.

Rule 13. Marital status.-

A male candidate who has more than one wife living and a female candidate who has married a person having already a wife living, shall not be eligible for recruitment to the Service:

Provided that the Governor may, if he is satisfied that there exists special grounds for doing so, exempt any person from the operation of this rule.

PART V PROCEDURE FOR RECRUITMENT

Rule 14. Direct recruitment.-

(1)     Whenever vacancies in the posts of Regional Audit Officers are required to be filled by direct recruitment, the Secretary shall intimate to the Commission the number of vacancies to be filled on the result of the State Services Combined Competitive Examination as also the number of vacancies, if any, to be reserved for candidates belonging to the Scheduled Castes, Scheduled Tribes and other categories for which reservation is required to be made under rule 6.

(2)     The Commission shall announce the vacancies, admit the candidates to the Competitive Examination in accordance with the prescribed procedure and subject to the requirement of reservation for the Scheduled Caste and others under rule 6, recommend for appointment the candidates standing highest in order of merit from amongst those who have given preference for this Service. If two or more candidates obtain equal marks in the aggregate, the Commission shall arrange their names in order of preference on the basis of their general suitability for the Service.

Rule 15. Syllabus and Rules for the examination.-

The syllabus and rules relating to the examination shall be prescribed by the Commission with the approval of the Governor.

Rule 16. Fees.-

(1)     A candidate for direct recruitment to the Service must pay such fee as may be prescribed by the Government from time to time in respect of the service.

(2)     A candidate must also pay such fee as may be prescribed by the government from time to time for medical examination by a Medical Board or other Medical Authority, as the case may be, before the Medical Examination.

(3)     No claim for refund of these fees shall ordinarily be entertained.

Rule 17. Recruitment by promotion.-

(1)     (i) For the purpose of recruitment by promotion to the post of Chief Audit Officer selection on the basis of merit and for the post of Deputy Chief Audit Officer, selection on the basis of seniority subject to the rejection of the unfit shall be made from amongst the officers eligible for promotion to these posts under rule 5, by a selection committee constituted as follows:

(a)      For the post of Chief Audit Officer-

(1)     Chief Secretary to Government who will preside over the Committee,

(2)     Secretary to Government, Personnel Department.

(3)     Secretary to Government in Finance Department.

(b)      For the post of Deputy Chief Audit Officer-

(1)     Secretary to Government, Finance Department.

(2)     Secretary to Government, Co-operative Department,

(3)     Chief Audit Officer.

(c)      The Secretary shall in consultation with the members of the Committee, fix a date for selection and place before it the eligibility list, together with the gradation list, the character rolls and other relevant records of all the candidates within the field of eligibility.

(d)      In case the Committee considers it necessary that all or any of the candidates should be interviewed by the Committee, the Secretary shall call such person or persons for interview.

(e)      The Committee shall consider the character rolls of the candidates and may also consider such other records and factors as may be relevant in its opinion. The Committee may also interview all or any of the candidates.

(f)       The Committee shall draw a list of selected candidates and have it arranged in order of preference.

(2)     Recruitment by promotion to the post of Regional Audit Officer shall be made on the basis of merit in consultation with the Commission in accordance with the procedure laid down by the Government from time to time.

PART VI APPOINTMENT, PROBATION AND CONFIRMATION

Rule 18. Appointment.-

(1)     On the occurrence of substantive vacancies the Governor shall make appointments to the various posts in the cadre of the Service by taking candidates from the lists prepared under rule 14 or rule 17, as the case may be, in the order in which their names appear in the list:

Provided that when selection for direct recruitment and for promotion in the case of the posts of Regional Audit Officer has been made simultaneously, appointments shall as far as possible, be made by taking the candidates alternately from the lists prepared under rule 14 and rule 17, the first name being taken from the list of the promoted candidates.

(2)     Appointments in temporary or officiating vacancies may also be made from the list referred to and in the manner provided in sub-rule (1).

(3)     If no such candidate is available from the list, appointment may be made in such vacancies for a period not exceeding one year from persons who are eligible for promotion under these rules, simultaneously with the making of such an appointment, an intimation shall be sent to the Commission specifying clearly that the appointment has been made under this sub-rule.

Rule 19. Seniority.-

Seniority in any category of post in the service shall be determined from the date of order of substantive appointment and where two or more persons are appointed together from the order in which their names are arranged in the appointment order:

Provided that-

(i)       the inter se seniority of persons directly appointed to the service shall be the same as determined by the Commission at the time of selection,

(ii)      the inter se seniority of persons appointed to the service by promotion shall be the same as it was in the substantive post held by them at the time of promotion.

Rule 20. Probation.-

(1)     A person on appointment to a post in the Service in or against a substantive vacancy, shall be placed on probation for a period of two years.

(2)     The Governor may, for reasons to be recorded, extend the period of probation in individual cases specifying the date up to which the extension is granted:

Provided that save for exceptional reasons the period of probation shall not be extended for more than one year and in no circumstances beyond the limit of two years.

(3)     If it appears to the appointing authority at any time during or at the end of the period of probation or extended period of probation that a probationer has not made sufficient use of his opportunities or has otherwise failed to give satisfaction, he may be reverted to his substantive post, if any, and if he does not hold a lien on any post, his services may be dispensed with.

(4)     A probationer who is reverted or whose services are dispensed with under sub-rule (3) shall not be entitled to any compensation.

(5)     The appointing authority may allow continuous service, rendered in an officiating or temporary capacity in a post included in the cadre or any other equivalent or higher post, to be taken into account for the purpose of computing the period of probation.

Rule 21. Departmental examination.-

Directly recruited officers shall be required to pass such departmental examination, and to undergo such training as the Governor may from time to time prescribe.

Rule 22. Confirmation.-

A probationer shall be confirmed in his appointment on the expiry of the period of probation or extended period of probation, as the case may be, if-

(a)      in the case of a directly recruited candidate he has passed the Departmental Examination and has undergone the prescribed training successfully,

(b)      his integrity is certified, and

(c)      the Governor is satisfied that he is otherwise fit for confirmation.

PART VII SCALE OF PAY

Rule 23. Scale of pay.-

(1)     The scale of pay admissible to a person appointed to a post in the cadre of the Service, whether in a substantive or officiating capacity or as a temporary measure, shall be such as may be allowed by the Government from time to time.

(2)     The scales admissible at the time of the commencement of these rules are as follows:

Rule 24. Pay during probation.-

(1)     Notwithstanding any provisions in the fundamental Rules to the contrary a person on probation, if he is not already in the service of the government, shall, during the period of probation, be allowed to draw his annual increments as and when they fall due, provided that, if the period of probation is extended on account of failure to give satisfaction, such extension shall not count for increment unless the Governor directs otherwise.

(2)     The pay during probation of a person already in permanent service of the Government shall be regulated by the relevant rules referred to in rule 27.

Rule 25. Criteria for crossing the efficiency bar.-

(1)     No Chief Audit Officer shall be allowed to cross the efficiency bar unless-

(i)       he has worked with drive and initiative and has ensured substantial annual audit of all the Cooperative and Panchayat institutions under his charge and he has made alround improvement in the working of the Cooperative and Panchayat Audit Organisation and his performance has been commendable throughout;

(ii)      he has taken effective steps to realise audit fees due to the Government;

(iii)     his integrity is certified.

(2)     No Deputy Chief Audit Officer shall be allowed to cross-

(i)       the first efficiency bar, unless he has worked steadily to the best of his ability and has successfully performed all the duties assigned to him, and unless his integrity is certified;

(ii)      the second efficiency bar unless while maintaining his previous good record he has contributed to the alround improvement of the department arid his performance has been commendable throughout and unless his integrity is certified.

(3)     No Regional Audit Officer shall be allowed to cross-

(i)       the first efficiency bar unless-

(a)      he has performed his duties with zeal and devotion and has completed audit work within the scheduled time;

(b)      his control over staff has been effective and he took effective measures to recover all the audit dues in proper time; and

(c)      his integrity is certified.

(ii)      The second efficiency bar unless-

(a)      while maintaining his previous good record, he has endeavoured to enthuse a sense of responsibility and earnestness in the subordinates under him and has given necessary technical guidance;

(b)      he personally conducted the required number of inspections and checking of accounts; and

(c)      his integrity is certified.

PART VIII OTHER PROVISIONS

Rule 26. Canvassing.-

No recommendation, either written or oral, other than those required under these rules, shall be taken into consideration.

Any attempt on the part of a candidate to enlist support, directly or indirectly, for his candidature, may disqualify him for appointment.

Rule 27. Regulation of other matters.-

In regard to matters not specifically covered by these rules or orders made or issued thereunder or by special orders, persons appointed in the service shall be governed by the rules, regulations and orders applicable generally to the government servants serving in connection with the affairs of Uttar Pradesh.

Rule 28. Relaxation from the conditions of service.-

Where the Governor is satisfied that the operation of any rule regulating, the conditions of service of the persons appointed to the service causes undue hardship in any particular case he may notwithstanding anything contained in the rules applicable to the case, by order dispensed with or relax the requirements of that rule, in consultation with the Commission, to such extent and subject to such conditions as he may consider necessary, for dealing with the case in a just and equitable manner:

Provided that where a rule has been framed in consultation with the Commission, such body shall be consulted before the requirements of that rule are dispensed with or relaxed.

Rule 29. Saving.-

Nothing in these rules shall affect reservations and other concessions required to be provided for the Scheduled Castes, Scheduled Tribes and other special categories of persons in accordance with the orders issued by the Government from time to time in this regard.

APPENDIX 'A'

(See Rule 17)

Government of Uttar Pradesh

Appointment (B) Department

In pursuance of the provisions of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of notification No. 42/4/66-Apptt. (B), dated October 6, 1970:

APPENDIX 'B'

(See rule 21)

Programme of training and the syllabus and the rules for the departmental examination of directly recruited officers belonging to the U.P. Co-operative and Panchayat Audit Service.

Programme of Training for directly recruited Regional Audit Officers as prescribed in G.O. No. AST-4174/X- 308(2)-69, dated August 30, 1971:

Notes.- (I) During the period of training of two months in the office of the Regional Audit Officer, the trainees will be required to audit some small societies and during the said period they will also be attached with a district treasury for a week.

(II) The programme of training should be so fixed that the training could be given in the minimum number of places with minimum expenditure by way of travelling allowance. For instance, at Lucknow the training should be given continuously in the office of Chief Audit Officer, Regional Audit Officer, Cane Commissioner, Director, Panchayat Raj, District Industries Officer and District Panchayat Raj Officer.

On completion of theoretical and practical training the directly recruited Regional Audit Officers shall have to pass a Departmental Examination. The officers will be examined in the following subjects:

I - Co-operation-History and General Principles.

II - Co-operative Law and procedure and other laws.

III - Financial Accounts and other Rules.

IV - Banking, General and Co-operative.

V - Book-keeping and Accountancy.

VI - Auditing.

VII - The U.P. Panchayat Raj Act and Rules and the U.P. Sugar Cane Act and Rules.

The Syllabus of the examination in these subjects will be as follows:

Subject I-Cooperation, History and General Introductory.

II Main features-Satisfaction of a common economic need- Voluntary association-Democratic management equitable distribution of benefits-Various definitions.

III Principles of Co-operation.

IV Difference between working of a co-operative society and joint sk company-benefits of co-operation in comparison with capatalistic joint sk concerns.

History of Co-operative Movement in India

(I)      Co-operative Societies Act of 1904, of 1912 and of 1965, Expansion of the movement after co-operation became a provisional subject.

Co-operatives under the war-time and post-war economy.

Different kinds of Cooperative Institutions

(1)     Short time credit village banks, primary societies, urban banks, Central financing agencies, apex banks, relations with other financing agencies and the Reserve Bank.

(2)     Long term co-operative credit-need for formation of land mortgage banks in India-Issue of debentures-Guarantees and funds, purposes for which they advance loans.

(3)     Other types of cooperative societies.

1.        Marketing societies, objects, constitution, working and functions.

2.        Purchase and sale unions.

3.        Central and State Co-operative Society for marketing.

4.        Producers co-operatives consumer stores, farming and housing societies.

5.        Large sized societies, co-operative education societies and any other type of institution of regional importance.

(4)     Supervision and Inspection:

Meaning, important duties of supervision and inspection.

(5)     Education and propaganda.

(6)     Co-operation and State aid.

(7)     Co-operation and planning.

(8)     Re- organisation of co-operative movement in India, Reserve Bank's efforts-Constitution and working of Agriculture Credit Department of the Reserve Bank of India.

(9)     Handicaps and achievements of co-operation in India.

Subject II- Co-operative law and Procedure and other Laws.

1.        Origin and History of Co-operative legislation In India.

2.        Co-operative Societies Act, 1965.

3.        Sections dealing with recoveries as arrears of land revenue of the U.P. Zamindari Abolition and Land Reforms Act.

4.        Civil Procedure Code, sections 34, 35, 38, 50, 64 and 145.

5.        Indian Evidence Act, sections 60, 61, 63, 65 and 123.

6.        Indian Limitation Act, section 132.

7.        Income Tax Act, provisions relating to co-operatives.

8.        Important provisions of the [2][U.P. Sales Tax Act 1948.]

9.        Regulated Market Act.

10.     Debt Relief Act.

11.     Payment of Bonus Act. 1965.

12.     U.P. Shop and Commercial Establishment Act. 1962.

Subject III- Financial and other Rules.

(1)     Financial Hand book. Vol. II (Parts II to TV), Chapters II to V. VII to XII and Subsidiary Rules in Part III.

(2)     Financial Handbook, Vol. III. Chapters I to IV, VI and VIII.

(3)     Financial Handbook. Vol. V (Part I). Chapters I to VII and Appendices X. XIX-B and XIX-C.

(4)     U.P. General Provident Fund Rules.

(5)     U.P. Government Servants Conduct Rules.

Subject IV- Banking General and Co-operative

PART I GENERAL

(i)       Definition of a Bank and its importance in modern economy.

(ii)      A short account of different types of Banking institutions in India. Reserve Bank of India-State Bank of India.

(iii)     Relationship of Banker and Customer.

(iv)    Types of account holders. Steps to be taken on death, lunancy, bankruptcy and winding up.

(v)      Banking operation-Payment and collection of cheques, respective rights and duties of drawee, banker and drawer, statutory protection in case of forged endorsement, clearing system, discounting of bills and safe custody.

(vi)    Advancement of loan to customers over draft, cash credit, secured and unsecured loan.

(vii)   Deposits-Savings -fixed and current.

(viii)  Practical Banking in brief-Negotiable Instruments.

(ix)    Bank's balance sheet and other returns.

PART II CO-OPERATIVE

1.        The place of co-operative banking in Banking Structure.

2.        Relation between Co-operative Banks and other Banking Institutions.

3.        Returns of Co-operative Banks.

Subject V- Book-keeping and Accounts.

1. General:

(i)       Double entry-Definition and objects of account keeping, fundamentals of double entry, advantages of double entry, Accounts- personal, real and nominal, rules for debit and credit.

(ii)      Books of accounts-Subsidiary and principal books, their necessity and importance.

2. Trading and Profit and Loss Account and Balance Sheet:

Trial Balance, errors, rectification, matters prior to preparation of final accounts-Adjustments and closing entries-Profit-its distribution, Reserve and other funds including Education Fund, their use and investment, depreciation and assets. Trading account valuation of sk in trade. Profit and loss account and its components, Balance Sheet-valuation of fixed and floating assets.

3. Elementary principles of cost accounting.

4. Accounts pertaining to Co-operative Societies:

Books to be maintained as per Act or Rules, the difference between double entry and the system in vogue in societies.

5. Preparation and presentation of financial position for the management.

6. Miscellaneous:

Receipts and payments and income and expenditure accounts, capital and revenue, consignment and Branch Accounts.

Subject VI- Auditing.

2.        Principles of auditing.- Definition, object and advantages of audit, various forms of audit (statutory, interim, concurrent and final)-Audit Programmes. Internal checks-test audit-rights and duties of an auditor.

3.        Audit of cash transactions.-Internal check as regards cash receipts and payments-vouching of receipts and payments vouching- difference between Capital and Revenue items-vouching of Bank transactions, Petty cash book-Verification of cash and bank balance and reconciliation statement.

4.        Audit of trading transactions.- Vouching of purchase and sales journals, Return Books, cash and credit purchases and sales, vouching of allowances against sale consignment, treatment of bad and doubtful debts.

5.        Ledgers-Audit of personal and impersonal ledgers.

6.        Vouching of journal and subsidiary books-Checking of fixed deposits, recurring deposits, demand drafts, bill registers and other books.

7.        Reserve general and specific.

8.        Contingent liabilities.-Treatment and disclosure.

9.        Loans-Vouching of different kinds of loans.

10.     Bad debts-Creation of adequate reserve.

11.     Profit and loss account and balance sheet-Treatment of capital profit-gross profit, net profit and distributable profit-divisible profits.

12.     Safeguards against fraud.

13.     Special points in the audit of a Central Co-operative Bank and a Society-(i) How to determine financial position.

(ii) Examination of minute book and bye-laws.

14.     Audit notes of Primary Societies.-Its different questions- important circulars and other instructions regarding audit.

15.     Classification of Societies.

Subject VII.-Panchayat Raj and Sugar Cane Acts and Rules

1.        Uttar Pradesh Panchayat Raj Act.

2.        Uttar Pradesh Panchayat Raj Rules.

3.        Uttar Pradesh Sugar Cane Act. 1953 and Rules, 1954.

4.        Uttar Pradesh Sugar Cane Supply Purchase Order, 1954.

5.        Books and Accounts required to be maintained in Cane Co-operatives.

The time allowed for all papers will be three hours.

Note.- Examinees will not be allowed the use of copies of Acts, Rules or their commentaries and annotated copies thereof while answering the question papers on all the above subjects.

The maximum and pass marks in each subject shall be as follows:

In order to pass the examination completely a candidate must obtain 45 per cent of marks in the aggregate. Failure in any one subject will involve failure in the whole examination but a candidate who secures 60 per cent or more marks in any one subject shall be exempt from appearing in that subject again.

The examination will be conducted in accordance with the provisions of Chapters I and XIII of the 'Rules for the conduct of Departmental Examinations and the Training of Junior Officers in Uttar Pradesh'. With this modification that the intimation about the intention of appearing at the examination, as mentioned in rule 9 (1) of the said rules will be sent to the Principal, Officers' Training School, Naini Tal, by the officers belonging to the Uttar Pradesh Co-operative and Panchayat Audit Service through the Chief Audit Officer, Co-operative Societies and Panchayats, Uttar Pradesh.