Integrated Development of Small Ruminants and Rabbits - Animal ...
Integrated Development of Small Ruminants and Rabbits - Animal ...
Integrated Development of Small Ruminants and Rabbits - Animal ...
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
Details <strong>of</strong> Centrally Sponsored Schemes under <strong>Animal</strong> Husb<strong>and</strong>ry Sector<br />
SI.No.<br />
Name <strong>of</strong> the Scheme<br />
1 <strong>Integrated</strong> <strong>Development</strong> <strong>of</strong> <strong>Small</strong> <strong>Ruminants</strong> <strong>and</strong> <strong>Rabbits</strong> - Revised Guidelines<br />
2 Establishing Mother Units for Rural Backyard Poultry<br />
3 Salvaging <strong>and</strong> Rearing <strong>of</strong> Male Buffaloe Calves<br />
4 Pig <strong>Development</strong><br />
5 Utilization <strong>of</strong> Fallen <strong>Animal</strong>s<br />
6 Dairy Entrepreneurship <strong>Development</strong> Scheme
NATIONAL BANK FOR AGRICULTURE<br />
AND RURAL DEVELOPMENT<br />
~ ~ famn INVESTMENT CREDIT DEPT.<br />
Email: icd(ljnabard. org<br />
Ref. No. NB. ICD. GSS/ 1104/ IDSRR-4 /2010-11<br />
Circular No.Hl / ICD· 30 12010<br />
29July 2010<br />
The Chairman / Managing Director<br />
All Scheduled Commercial Banks /<br />
All Scheduled (Primary) Urban Cooperative Banks<br />
All RRBs/ADFCs/SCBs/SCARDBs<br />
·All other institutions eligible for NABARDrefinance<br />
Dear Sir<br />
Centrally Sponsored Scheme - <strong>Integrated</strong> <strong>Development</strong> <strong>of</strong><br />
<strong>Small</strong> <strong>Ruminants</strong> <strong>and</strong> <strong>Rabbits</strong> - Revised Operational Guidelines<br />
Mumbai:<br />
3rd Floor, A &. B Wing,<br />
C-24, "0" Block.<br />
B<strong>and</strong>ra Kurla Complex.<br />
B<strong>and</strong>ra (East)<br />
Mumbai - 400 051.<br />
~ 022-26539333<br />
Fax 022- 2653 0090<br />
Please refer to our circular No. 219 I ICD-46/2oo9 dated 24 December 2009 forwarding the<br />
operational guidelines <strong>of</strong> the captioned scheme. In this connection, we advise that Gol has<br />
since decided to provide Capital Subsidy instead <strong>of</strong> Interest Free Loan under the captioned<br />
. scheme. Accordingly, the norms have been revised, as indicated in the Annexure.<br />
2. Revised Annexures II, III <strong>and</strong> IV <strong>and</strong> Model Schemes (Annexure V) are enclosed.<br />
3. Please acknowledge receipt.<br />
Yours faithfully<br />
(J. G. Menon)<br />
Chief General Manager<br />
Enet : Copy <strong>of</strong> revised operational guidelines.
Centrally Sponsored Scheme> <strong>Integrated</strong> Deve.lopment <strong>of</strong><br />
<strong>Small</strong> <strong>Ruminants</strong> <strong>and</strong> <strong>Rabbits</strong> - Revised Operational Guidelines -<br />
Change to Capital Subsidy mode instead <strong>of</strong> Interest Free Loan (lFL)<br />
ANNEXURE<br />
As per original guidelines issued vide circular Revised operational guldelines I<br />
No. 219 dated 24 December 2009 clarifications<br />
S. Project Costs <strong>and</strong> ceilings S. Project Costs <strong>and</strong> c(!i1ing,s<br />
Sr. I CoV'pone Total Pattern <strong>of</strong> Ceiling on
11 11. Sa nction <strong>and</strong> release or IFL<br />
ll.3 On receipt <strong>of</strong> the confinnation from<br />
HO, the concerned ROs <strong>of</strong> NABARD will<br />
release the sanctioned IFL to the respective<br />
banks. The sanction <strong>and</strong> disbursement <strong>of</strong><br />
1Ft: will be for the selected beneficiariesonly.<br />
11.4 The banks wi II release the first<br />
instalment within a month <strong>of</strong> receipt <strong>of</strong> the<br />
IFL component from NABARD. [fthe bank<br />
is not in a position to release the loan due to<br />
some reasons, the [FL shall be remitted back<br />
to the concerned Regional <strong>of</strong>fice <strong>of</strong><br />
NABARD within a month <strong>of</strong> its receipt. In<br />
case <strong>of</strong> delay <strong>of</strong> such refund the bank has to<br />
pay interest on such, amount @IO% per<br />
annum from the date <strong>of</strong> its receipt by the:<br />
nodal branch.<br />
However, banks can sanction higher<br />
bank loan also to the extent that it does<br />
not affect the minimum margin money<br />
stioulations.<br />
Sanction <strong>and</strong> release or capital<br />
subsidy<br />
11.2. Adjustment <strong>of</strong> subsidy In<br />
Borrower's Account The subsidy<br />
released to the banks will be kept in a<br />
separate subsidy reserve fund account,<br />
The adjustment <strong>of</strong> subsidy will be back<br />
ended. Accordingly, bank rOM<br />
including subsidy amount would be<br />
disbursed as 10M by the banks. The<br />
repayment schedule will be drawn on<br />
the loan amount in such a way that the<br />
total subsidy amount is adjusted after<br />
repayment <strong>of</strong> bank Joan component.<br />
11.3. No interest is chargeable on<br />
subsidy portion : The balance lying 10<br />
the credit <strong>of</strong> the subsidy reserve fund<br />
account will not form part <strong>of</strong> dem<strong>and</strong><br />
<strong>and</strong> time liabilities, for the purpose <strong>of</strong><br />
SLRlCRR.<br />
11.4 After crediting the subSidy<br />
amount in the reserve fund account,<br />
banks are required to submit a<br />
Utilisation Certificate (DC) in the<br />
format as eer Annexure UL<br />
-_._----------_._-------------------------------------- ----,<br />
'.<br />
(<br />
C<br />
(;<br />
(
~u-II<br />
.'<br />
ANNEXURE 1I<br />
uR- ~(~ (q;f~) 31'h @ {lJ1~ J1'cfi fucnm cfi "fulJ: f1ilfui rl ~<br />
INTECRATED SCHEI'vIE FOR DEVELOPMENT OF SI\:IALL RUMINANTS AND<br />
RABBITS<br />
~ ~ '5F[UT~ \1fTtt ~ cfi ~ h cfi f.i
I. ~~ ~~~ ~ fcn3CRl>rRflCl1cnT ~ ~ W1Il~ ~ cf,~~~llcfi~tl<br />
1l~ ct mn B. 1l~ ~-WPT 'TI ttmfmf B'Ifl ~-W Cfi1~ Mg.<br />
I. We undertake having complied with all the instructions contained in Nidi/\!{I) circular no.<br />
) regarding revised operational g.uidelines or the scheme ;1III I ;1\ amended<br />
from time to time while sanctioning above proposals.<br />
2. ~ ~ ~tl ~ t· fcn rnz u~(~fll;f;:;:) 3lh -wmTI ct mrn ct ~ ~ ~ ct mo<br />
3CFl ~ ct ~tl1l ~ ~ ~ ~ ct ~ 1ls. _(rn<br />
) ~ uftr \lfRt ~.<br />
2. We request you to release an amount <strong>of</strong> Rs. (Rupees<br />
__ -.,- ,-.) as subsidy in respect or the above beneficiaries under the integrated<br />
scheme for development or small ruminants <strong>and</strong> rabbits<br />
~/PJace:<br />
orfug /Date ..<br />
~~<br />
(~
~JI'lTUm- s~~~ ~q;rifz<br />
Format for Utilization Certificate - Capital Subsidy<br />
3Tj-.!u III<br />
Annexure III<br />
(~~mJ~~m~CIi15nWl~~
~:<br />
place:<br />
~:<br />
Date:<br />
with capacity etc ..<br />
9 fclnm
"{f\iV./ Sta te :<br />
mz ~ (Wr-R-) 3ffi ~. qi; ~ fcfCIim qi; ~ 1lhRT ~i!~~<br />
~u/ Annexure - IV<br />
INTEGRATED DEVELOPI'vIENTOF srvlA LL IWMI NANTS AND I{A BBITS<br />
~ JPTffi fWiIProgress Report<br />
"<br />
"'. "ft.<br />
Sr.<br />
No<br />
FIT'mtt<br />
q;r ':fm<br />
Name<br />
<strong>of</strong><br />
~/<br />
'ffl&T<br />
Bank!<br />
Branch<br />
~,+va<br />
Purpose<br />
~<br />
.~<br />
Total<br />
Outlay<br />
I {41-qi(1 ?If!JT "ifii'~<br />
I
Annexure V<br />
. Indicative FlUm Model - Economics <strong>of</strong> Goat Fuming (SemJ Intensive)<br />
A. Summary<br />
1 Unit Size 40 Does + 2 Bucks<br />
2 Breed Osmanabadi<br />
3 Unit cost IRs.} 1,00,000/-<br />
4 Marilin Money IRs.} 25,000/-<br />
5 Bank Loan IRs.} SO 000<br />
6 Capital Subsidy IRs.} 25,000/-<br />
7 Repayment period (Years) 6 years with one year zrace period<br />
8 Interest rate (% p.a.] 12%<br />
9 NPW Ial 15% OF IRs.) + 77 263/-<br />
10 BCR Ial 15% OF 1.5: 1<br />
11 IRRI%} 43%<br />
B. Inveshnent cost<br />
S.<br />
No.<br />
It ern Specifications<br />
Physical<br />
Unlt<br />
Unlt Cost<br />
(Rs./Unltl<br />
ToW Cost<br />
(Rs.)<br />
1 Shed 10 sft / Does 400 Sft 40/SFT 16000<br />
20 sft 1 Does 40 Sft 40/SFT 1600<br />
2 Equipment Feeders Waterers etc 42 401 <strong>Animal</strong> 1680<br />
3 Cost <strong>of</strong> <strong>Animal</strong>s<br />
Does 8-9 months 40 1500 60000<br />
Bucks 12 months 2 2000 4000<br />
4 lnaurance 4% 2560<br />
5 Vet Aid IU.20 / adult<br />
R".10 / IGd<br />
1500<br />
6 Fodder Cultivation I / '2 acre" 3000/aere 6000<br />
7 Succlementarv cone, feed Per Breeding Cycle 1200 kst 4/kst 4800<br />
8 Misc. Expenses 1860<br />
ToW Flnanchl Outlay 100000
I<br />
C. Techno-Economic Parameters<br />
1 Unit Size 40 Does + 2 Bucks - Semi Intensive System<br />
2 Production Traits<br />
i Age at Maturity (Months) 10-12<br />
ii Kidding Interval (Months) 8<br />
iii Kidding Percent 85<br />
iv Twinning Percent 60<br />
v Sex Ratio among Kids 1: 1<br />
vj], Mortality (%)<br />
Adult 5%<br />
Kids 15%<br />
vii Salable Age <strong>of</strong> Kids (Months) 8 - 9<br />
viii) Culling <strong>of</strong> Does (%) per year from 2nd year 20<br />
3 Expenditure Norms<br />
i Shed. Space (Sft / <strong>Animal</strong>)<br />
Does 10<br />
Buck 20<br />
ii Cost <strong>of</strong> Construction fRs. / Sft) 40<br />
iii Cost <strong>of</strong> Equipment (Rs. / <strong>Animal</strong>) 40<br />
iv Fodder Cultivation (Rs. / Acre)<br />
Irrigated Rs.6,OOO / acre<br />
Rainfed (Seasonal) Rs.3,OOO / acre<br />
vI Supplementary Feed per Breeding Cycle<br />
Bucks - 8 kg / month for 3 months 48<br />
.<br />
Does - 7.5 kg / month for 3 months<br />
Kids - 4 kg / month for 1 month<br />
Total<br />
900<br />
260<br />
1208 kz<br />
, Cost oCFeed Rs.4 / kg<br />
viI Labour Family Labour<br />
viii Vet Expenses Rs.20 / adult<br />
Rs.I0 I kid<br />
viiil Insurance 4% <strong>of</strong> Value <strong>of</strong> <strong>Animal</strong>s<br />
ixl Value <strong>of</strong> closinz stock<br />
Adult Rs. 1 500 I animal<br />
Younz Stock Rs.500 I animal<br />
4 Income Norms<br />
i Sale Price <strong>of</strong> Buckling (Rs. / animal) 850<br />
ii Sale Price oC Doeling (Rs. / animal) 800<br />
iii Sale Price oC Culled Does (Rs.! animal) 1,800<br />
iv Sale Price <strong>of</strong> Buck 2,000<br />
to<br />
r : , ...
D. CASH FLOW STATEMENT<br />
S. No. Particulars Years<br />
First Second Third Fourth Fifth Sixth<br />
2 3 4 5 6<br />
A Costs<br />
I Capital Cost 100000<br />
2 Recurring Costs<br />
a Green fodder pro Cap 6000 6000 6000 6000 6000<br />
b. Suppl feed Cap 9600 4800 9600 4800 9600<br />
c. Vet care etc 1800 1500 1800 1500 1800<br />
d Insurance Cap 2600 2600 2600 2600 2600<br />
e Misc expenses Cap 3600 3600 3600 3600 3600<br />
f Purchase <strong>of</strong> Buck 4000. 4000<br />
Total Costs 100000 23600 22500 23600 18500 27600<br />
B Benefits<br />
a Sale <strong>of</strong> animals<br />
Adult Buck 4000 4000<br />
Culled Does 14400 14400 14400 14400 14400<br />
Bucklings 36550 19550 38250 19550 37400<br />
Doelings 28800 6400 28800 12000 28000<br />
b Value <strong>of</strong> closing stock 87500<br />
Total Benefits 79750 44350 79050. 45950 171300<br />
C Net Benefits (100,000) 56150 21850 55450 27450 143700<br />
DF@ 15% 0.87 0.756 0.658 0.572 0.497 0.432<br />
NPW@ 15% +77,263<br />
BCR@ 15% 1.50:1<br />
IRR 43<br />
E Repayment Schedule<br />
Capital Subsidy Rs.25,OOO/-<br />
Bank Loan Rs.50,000/-<br />
Interest 12% per annum<br />
Repayment Period 6 years including first year grace period<br />
Year Loan Outst<strong>and</strong>ing Gross Surp Interest Repayment Total Outg Net Surplus<br />
Bank Loan @ 12% Bank Loan<br />
1 50000 6000 0 0 0<br />
2 50000 56150 6000 10000 22000 34150<br />
3 40000 21850 4800 5000 9800 12050<br />
4 35000 .55450 4200 15000 19200 36250<br />
5 20000 27450 2400 5000 7400 20050<br />
6 15000 56200 1800 15000 16800' 39400<br />
J )
A. SUMMARY<br />
1.<br />
2.<br />
3.<br />
4.<br />
5.<br />
6.<br />
7.<br />
8.<br />
9.<br />
10.<br />
11.<br />
Annexure V<br />
INDICATIVE FARM MODEL - ECONOMICS OF SHEEP FARMING<br />
Unit Size<br />
Breed<br />
Unit cost (Rs.)<br />
Margin Money (Rs.)<br />
Bank Loan (Rs.)<br />
Capital Subsidy<br />
Repayment Schedule (Years)<br />
Interest Rate (% p.a)<br />
NPW @ 15% DF<br />
BCR@ 15% DF<br />
IRR (%)<br />
B. INVESTMENTCOST<br />
40 Ewes + 2 Rams<br />
Nellore Brown<br />
1,00,000/-<br />
25,000/-<br />
50,000/-<br />
25,000/-<br />
7 years with one year grace perio<br />
12<br />
36,243/-<br />
1.28:1<br />
26<br />
PHYSICAL UNIT COST<br />
SR.NO. ITEM SPECIFICATIONS UNIT (RsJUNIT) TOTAL<br />
1. Shed Thatched 440 sft 40 17,600<br />
2. Equipment Lumpsum - - 500<br />
3. Cost <strong>of</strong> Ewes - 40 nos. 1,600 64,000<br />
4. Cost <strong>of</strong> Rams -- 2 nos. 2,500 5,000<br />
5. Insurance <strong>of</strong> <strong>Animal</strong>s 4% -- -- 2,760<br />
6. Vet. Aid & Medicines -- -- -- 1,500<br />
7. Fodder Cultivation -- 2 Acres 2,500 5,000<br />
8. Feed for 1 cycle <strong>of</strong> breeding<br />
Ewes 90 days 720 kQ. 4 2,880<br />
Rams 60 days 30 kg. 4 120<br />
Lambs 30 days 96 kg. 4 384<br />
9. Misc. expenses Lumpsum -- -- 256<br />
Total Final Outiay 1,00,000<br />
I ..'<br />
12-
Annexure V<br />
C. TECHNO ECONOMIC PARAMETERS<br />
1. UNIT SIZE<br />
2. PRODUCTION TRAITS<br />
(i)<br />
(ii)<br />
(iii)<br />
(tv)<br />
(v)<br />
(vi)<br />
(vii)<br />
(i)<br />
Age at maturity (months)<br />
Lambing intervals (months)<br />
Lambing percent<br />
Sex Ratio among lambs<br />
Mortality (%)<br />
Adults<br />
Lambs<br />
Saleable age <strong>of</strong> lambs (mths)<br />
Culling <strong>of</strong> Ewes<br />
3. EXPENDITURE NORMS<br />
(ii)<br />
(iii)<br />
(iv)<br />
(v)<br />
(vi)<br />
(vii)<br />
(viii)<br />
Shed space (sq.f\.)/ animal<br />
R,am<br />
Ewe<br />
Cost <strong>of</strong> construction (RsJsqf\.)<br />
Fodder Cultivation - Ralnfed (RsJ a<br />
Supplementary Feed<br />
Ewes<br />
Rams<br />
lambs<br />
Cost <strong>of</strong> Feed (Rs./kg)<br />
labour<br />
4. INCOME NORMS<br />
(i)<br />
(ii)<br />
(iii)<br />
(iv)<br />
Vet. expenses<br />
Insurance<br />
Sale price <strong>of</strong> Ram Lamb (Rs./Iamb)<br />
Sale price <strong>of</strong> Ewe lamb (Rs./Iamb)<br />
Sale price <strong>of</strong> culled ewe (Rs.lanlmal<br />
Sale I purchase price <strong>of</strong> Ram<br />
40 Ewes + 2 Rams<br />
10-12<br />
12<br />
75-80<br />
01:01<br />
5<br />
10<br />
9-10<br />
20<br />
20 (housing practices vary)<br />
10<br />
40<br />
2,500/-<br />
90 days @ 200 gmsl anlmaU day<br />
60 days @ 250 gmsl anlmaU day<br />
30 days @ 200 gmsl anlmaU day<br />
4/~<br />
Family labour.<br />
Rs.20/- adult .<br />
Rs.101- lamb<br />
4%·<strong>of</strong>value <strong>of</strong> animals<br />
1400/-<br />
1,300/-<br />
1,800/-<br />
2,500/-
D. CASH FLOW STATEMENT<br />
S. N Particulars Years<br />
First Second Third Fourth Fifth Sixth Seventh<br />
2 3 4 5 6 7<br />
A Costs<br />
1 Capital Cost 100000<br />
2 Recurring Costs<br />
a Green fodder pro Cap 5000 5000 5000 5000 5000 5000<br />
b. Suppl feed Cap 3400 3400 3400 3400 3400 3400<br />
c. Vet care etc 1100 1100 1100 1100 1100 1100<br />
d Insurance Cap 1000 1000 1000 1000 1000 1000<br />
e Purchase <strong>of</strong> Ram Cap 5000 5000<br />
Total Costs 100000 10500 10500 15500 10500 15500 10500<br />
B Benefits<br />
a Sale <strong>of</strong> animals<br />
Adult Ram 5000 5000<br />
Culled Ewe 14400 14400 14400 14400 14400 14400<br />
Ram lamb 21000 18200 19600 18200 18200 16800<br />
Ewe lamb 5200 5200 5200 6500 3900 3900<br />
b Value <strong>of</strong> closing st 82400<br />
Total Benefits 40600 42800 39200 39100 41500 117500<br />
C Net Benefits (100,000 30100 32300 23700 28600 26000 107000<br />
DF@ 15% 0.87 0.756 0.658 0.572 0.497 0.432 0.376<br />
NPW@ 15% +36243<br />
BCR@ 15% 1.28:1<br />
IRR 26<br />
E Repayment Schedule<br />
Capital Subsidy Rs.25,000/-<br />
Bank Loan Rs. 50,000/-<br />
Interest 12% per annum<br />
Repayment Period 7 years including first year grace period<br />
Year Loan Outst<strong>and</strong>ing Gross Su Interest Repaym Total 0 Net Surplus<br />
Bank Loan @ 12% Bank Loan<br />
1 50000 6000 0 0 0<br />
2 50000 30100 6000 5000 16000 14100<br />
3 45000 32300 5400 10000 15400 16900<br />
4 35000 23700 4200 6000 10200 13500<br />
5 29000 28600 3480 10000 13480 15120<br />
6 19000 26060 2280 10000 12280 13720<br />
7 9000 35100 1080 9000 10080 25020<br />
}'t.
A P roj. ect cost<br />
.Cost <strong>of</strong> <strong>Animal</strong><br />
I<br />
I<br />
Model Economics <strong>of</strong> Goat Breeding Far1n<br />
Annexur.e";.V<br />
Particulars Cost ·(n~, In<br />
Jakhil)<br />
(a) Bucks (25)@Rs.MOO/. (y.7!><br />
(b) Does /SOO) @Rs.2500/- 12,50<br />
L<strong>and</strong> <strong>Development</strong> / Civil Structures 4i<br />
•<br />
(a) F~ndn~ . tQO<br />
(b) Wastel<strong>and</strong> <strong>and</strong> pasture development 1.50<br />
Renovation <strong>of</strong> civil structure 2.50<br />
. Post-mortem facility <strong>and</strong> laboratory . 1.00<br />
Minor irrigation structures<br />
Deepening <strong>of</strong> bore wells, Submersible pumps, pipelines &. 1.05<br />
renovation <strong>of</strong> om<br />
'Equlpment<br />
Feed trou~hs.k water pails 0.21-<br />
Chaff cq.tfer 0.25<br />
<strong>Animal</strong> H<strong>and</strong>ling facility <strong>and</strong> ye ••..•. ~•••.• r equlpments:<br />
g
.<br />
~.<br />
,<br />
I<br />
I<br />
"' A. Project cost<br />
Model Economics <strong>of</strong> Sheep Breeding Farm<br />
Particulars C09t {lt~. ih lakh)<br />
Cost <strong>of</strong> <strong>Animal</strong>s<br />
a. Rams (25) @Rs. 3000/b.<br />
Ewes (506) @Rs.2500/-<br />
L<strong>and</strong> <strong>Development</strong><br />
0.75<br />
12-50<br />
a. Fencing ·1.00<br />
b. L<strong>and</strong> <strong>Development</strong> ,1.50<br />
Renovation <strong>of</strong> Civil structure :2,50<br />
Post-mortem facility <strong>and</strong> Labor~<br />
Minor irrigation structure •<br />
1.00 - ,<br />
a. Deepening <strong>of</strong> bore-wells - ,,0.30<br />
b. submersible pump-sets<br />
c. pipeline, renovation <strong>of</strong> overhead tanks<br />
.'0,60<br />
-,<br />
0.15<br />
Equipments<br />
Feed troughs &:. water pails . 0.21<br />
<strong>Animal</strong> H<strong>and</strong>ling facility <strong>and</strong> Veterinary Equipment 0,50<br />
Equlpments for Am Operations 2.00<br />
Worldn~ capital<br />
a. Salary <strong>of</strong> ~ger 0.84<br />
b.Feedin~loronecvcle (1.72<br />
c. Veterinary aid &:. labour ,. '0.$0,<br />
Total Outlay . 241)1' .<br />
Say' i5.00<br />
B. Income - Ex~enditure Statement<br />
Particulars JYeat n)'eat (mW~d_9"<br />
Sale oE male lambs ..<br />
Income<br />
0 5,.00<br />
Sale <strong>of</strong> female lambs<br />
Sale <strong>of</strong> ctili't.d ewes<br />
~ 0<br />
0 .<br />
.2.00<br />
2.?O,<br />
Sale <strong>of</strong> manure<br />
Total Income<br />
, Cost <strong>of</strong> feeding<br />
Expenditure<br />
0.20<br />
0.20<br />
0.72 ,<br />
0.20<br />
9-.90<br />
osrz<br />
'. -.<br />
.'<br />
Insurance charges 0.45<br />
" '<br />
():.6Q<br />
.. -Balarv <strong>of</strong> Manager 0.84 Q.84 :<br />
Misc. (Vet. Aid, Labour etc.) 0.30 'O,8~ •<br />
Total Expenditure<br />
Gross Surplus<br />
~.31<br />
~"'11<br />
~,~~,<br />
'~.«<br />
,.<br />
(<br />
(<br />
(