madhya pradesh rajya van vikas nigam … proceeding.pdf[damodar valley development authority vs....

©Copyright : Madhya Pradesh Rajya Van Vikas Nigam Ltd. 1

MADHYA PRADESH RAJYA VAN VIKAS NIGAM MADHYA PRADESH RAJYA VAN VIKAS NIGAM MADHYA PRADESH RAJYA VAN VIKAS NIGAM MADHYA PRADESH RAJYA VAN VIKAS NIGAM

LIMITEDLIMITEDLIMITEDLIMITED, BHOPAL, BHOPAL, BHOPAL, BHOPAL

“Leasing of degraded forest land for Industrial Plantations”

Proceeding of Stakeholder’s Consultation Workshop

7th October, 2014

Venue: IIFM, Nehru Nagar, Bhopal


Proceedings

I. Background:

Department of Industrial Policy and Promotion, Ministry of Commerce &

Industries, Government of India vide their letter dated 11/02/2014 has issued

guidelines for reforestation of degraded forest land with pulpwood species

through collaborative involvement of state owned Forest Development

Corporations (FDCs) and participating paper mills. In this regard, a one day

stakeholder’s consultation workshop on “Leasing of degraded forest land for

Industrial Plantations” was organized by Madhya Pradesh Rajya Van Vikas

Nigam Limited (MPRVVN), Bhopal on 7th October, 2014 at the Indian Institute of

Forest Management, Bhopal. The objective of the workshop has been to share,

discuss and validate a financially viable and legally acceptable "Public-Private-

Partnership-Framework for leasing of degraded forest for Industrial Plantations".

Distinguished experts, Forest Officers, officials from paper industries and

members of various federations of commerce & industry participated.

II. Objectives:

• To promote ecological stability in forest deficient districts.

• To mobilize adequate financial resources for developing forestry plantations

on degraded forest areas through Public-Private-Partnership.

• To promote employment generation by unlocking potential of degraded forest

land.

III. Barrier analysis:

1. According to the India State of Forest Report, 2013 of Forest Survey of India,

2,87,820 sq.km. of open degraded forest areas are available within the

country.

a. Madhya Pradesh is alone having 36,074 sq.km., State with huge potential

for leasing of forest land for plantations. Virtually there are no issues

related to “law and order”. Districtwise details enclosed as per Annexure-I.

b. Maharastra has 21,095 sq.km. of degraded forest areas.

c. Orissa has 20,470 sq.km. of degraded forest areas.

d. Andhra Pradesh has 19,297 sq.km. of degraded forest areas.

e. Chhatisgarh has 16,600 sq.km. of degraded forest areas.

These degraded forest areas offer huge viable economic potential for

development of plantation industry in the country.


2. Legal regime is not clear with reference to forest areas.

a. Forest (Conservation) Act, 1980 (regulates allocation of forest

areas to private entities and diversions)- Section 2(iii) of FCA

provides assignment of forest areas. Forest (Conservation) Rules,

2003 are silent and Guidelines just not notified.

b. Indian Forest Act, 1927 is silent on allocation of forest areas. Further,

Reserved & Protected Forest cannot be used for carbon trading

purposes.

c. Wildlife (Protection) Act, 1972 (Section 20, 29, 50 & 51) is

prohibitory and ban exploitation of habitat of protected areas for

commercial purposes.

d. All State Acts are silent on the subject.

e. Scheduled Tribes & Other Traditional Forest Dwellers

(Recognition of Forest Rights) Act, 2006 recognizes and vest the

forest rights and occupation in forest land in forest dwelling

Scheduled Tribes and other traditional forest dwellers. There is a

legal contradiction about the applicability of ST & OFD (RFR) Act

with reference to Limitation Act, 1963. Section 3, 4, 5, 6, 9, 12 & 25

(easement) of the Limitation Act, 1963 provides three years time

frame for submitting claims.

3. There is acute paucity of finances in the forestry sector.

a. For developing 36,00,000 hectare of degraded forest land Madhya

Pradesh requires about Rs. 1,08,000 crores ( Rs. 3,00,000 per

hectare).

b. The budget allocation to “Forestry Sector” varies from 0.03% to 1.13%

only, while forests contribute 2.37% to economic GDP of the country.

c. Necessity to involve financial institutions in the forestry sector.

d. The CAMPA is having funds of Rs. 33,000 crores. About Rs. 11,000

crores is untied fund and can be mobilized for the purpose of SPV for

financing forestry sector, particularly plantation industry.


Inaugural:

The workshop began with Shri G.A. Kinhal, Director, IIFM, Bhopal welcoming the

dignitaries and participants.

Shri S.P.Singh, PCCF & Member (Forest & Environment), NVDA addressed the

gathering. He emphasized the need for organized planning and effective policy

framework for sustainable and holistic development approach for degraded forest

land in the country. He also emphasized the role of all the stakeholders.

Key note address: Shri R.N.Saxena, PCCF & Managing Director, MPRVVN

In his key note address, Shri Saxena addressed the gathering welcoming one and

all, throwing light on the aims and objectives of the workshop. Shri R.N.Saxena

made an elaborate and exhaustive presentation on ‘Public-Private-Partnership forest

land leasing’ projects. He elaborately discussed the need for development of

degraded forest land, requirement of financial resources, problems faced by forest

financing sector, legal issues related to forest and wildlife and need for promotion of

plantation industry.

Shri Saxena has further emphasized that ‘Public-Private-Partnership Projects’

in forestry sector is the need of the hour. Brief details pointed out by Shri

Saxena on this issue are as under:

A. Need of special considerations for ‘Public-Private-Partnership forest land

leasing’ projects:

• All land based Public-Private-Partnership projects are complicated. Land

acquisition costly, time consuming and not feasible at all.

• Land holdings are small and scattered resulting in difficulties of logistics.

• There are multi-stakeholders resulting in conflicts of interest.

• Long gestation period.

• Rotation of felling varies from 40 to 60 years.

• Exercise of nistar rights by local communities in Protected Forests (PFs).


• Difficult to formulate.

• Past experience not promising.

B. Prerequisite for Public-Private-Partnership Models:

• Should be acceptable to financial institutions.

• Pledging / mortgaging of forest land not permitted, since all rights are vested

in the State Government. The PPP partner shall provide collateral security for

this purpose.

[Damodar Valley Development Authority vs. State of West Bengal]

• If possible, the operator to exploit only ‘usufruct crop’ and not major forest

produce. Relaxation for paper and pulp industry may be considered.

• The PPP models may be uniform to all locations or different area specific

models and agreement to be designed and developed.

• The other Public-Private-Partnership Models shall be studied before arriving

to select best model.

C. Fiasco of Previous Attempts:

• No effect of injunction issued by MRTPC.

• Collapse of green plantation companies in 1980s and 1990s.

• Government of M.P. enunciated “M.P. Promotion of Forest Based Industries

Policy, 1977”, Collapsed due to ad-hocism of IDC and interference.

• In the 1996, State Government invited tenders for “allocation of forest lands”

without obtaining prior approval under FCA. Tantamount to contravention of

the Act. Consequently not allowed by the Hon’ble Supreme Court.

• GOI took strong objection to misdemeanor.

• Modalities were not visualized to take care of eventualities.


Types of Degraded Forest Areas in M.P.

• The Land Capability Classification is governed by All India Site Quality or M.P.

Site Quality.

• The top site qualities of I, II, II/III are not likely to be leased due to various

factors.

• The site qualities of IIIa, IIIb, IVa & IVb are most suitable for plantation

industry. Satisfactory site quality with adequate IRR and institutional

finance possible.

• Site quality of Va & Vb possess extremely low productivity, fertility;

tangible profit not possible.

Need for Financial Restructuring of MPRVVN:

• Forest Financial Corporation (FFC) should be formed as Special Purpose

Vehicle (SPV) at National level to boost development of forestry sector. There

are SPVs like IRCON, PFC, PTC etc in other sectors which have delivered

desired results.

• FFC to refinance the State FDCs in line with NABARD.

• The ‘net worth’ of plantations of MPRVVN is Rs. 3500 Crore [Approximately].

• Authorized Share Capital of MPRVVN is Rs. 40 Crore whereas Paid up

Capital is Rs. 39.32 Crore.

• It is proposed that the ‘Capital Base’ of MPRVVN be increased to Rs. 600

Crore to meet the requirement of ‘mobilisation of soft and low interest

being loan / debentures / capital gain bonds’.

Shri Saxena has presented three models for PPP for Forest Land and Leasing as

under:


Models for PPP for Forest Land and Leasing

S.No. Description of Model Possible consequences

1. Leasing of degraded forest lands -

extent 2000-3000 ha., lease period

40-60 years, premium & “lease rent”

payable to the State Government.

Best Model- No hassles. No

litigation anticipated. Prior

approval of Government of India

mandatory under Section 2 (iii)

under Forest (Conservation) Act.,

1980.

2 Bipartite legally binding agreement

between MPSFDC and the investor

for supply of raw materials.

Investor to provide finances.

Selection of hinterland, crop,

supply chain possible. Problems

anticipated in long run with the

passage of time.

3 Tripartite agreement (MPSFDC-

Investor- Farmers) on raising

plantation crop on non-forest land

No involvement of Government

agency, likely to be successful.

Problems anticipated if market

price rise disproportionately.


Model-1 for forests land leasing through tender:

Key points of the Model are narrated hereunder:

• Identification of degraded forest land & determination of site quality for

assessment of “premium” and “lease rent”.

• State Government and MPRVVN shall approach Ministry of Environment &

Forests for prior approval under Section 2(iii) of Forest Conservation Act,

1980. The degraded forest land shall be offered with all statutory clearances.

No scope for litigation.

• Total enumeration of forest crop before handing over possession, existing

Working Plan to be revoked, investor shall have to prepare his own Working

Plan in consonance with the objectives of the Forest Management under the

terms and conditions of the “Lease”.

• Lessee will be selected on the basis of tender or fair, transparent and

competitive bidding. Selection of successful bidder based on a mathematical

formula of “premium” and “lease rent” possible.

• No allocation of forest land under any circumstances. Land use cannot be

changed under any circumstances.

• Lease period of 40 years, can be extended for further 20 years.

• About 30% lease area shall be ear marked for Nistar purposes of local

community. No interference in rest 70% area by the local communities.

• The standing crop shall be harvested by the State Government on attaining

rotation.

• The lessee is required to maintain 3% geographical area for wildlife and

another 3% for biodiversity conservation.

• At the conclusion of lease, the lessee shall be allowed to harvest 66% forest

crop in all girth classes and balance 34% shall be left intact. Up-rooting of

stumps not allowed in any circumstances.

• Draft lease agreement is enclosed as Annexure-II.


Extremely Degraded Forest

Model-2 for forests land leasing- Bipartite agreement for supply of

raw material:


• MPRVVN having 3,80,000 hectare of forest land, carrying out Teak & Bamboo

plantations. Treating 11,000 hectare per annum and this rate can be doubled

to 22,000 to 25,000 hectare per annum without much problem; financial

mobilization is possible.


• The under-storey of these plantations can be developed by Bamboo

plantation for supply of raw material to plantation industry.

• Bipartite agreement can be entered after the proposal has been approved by

the Board of Directors and the Government of M.P.

• The prior approval under FCA is not required.

• No issues related to Forest Rights Act, 2007, Nistar Supply, illicit felling etc.

• Prior investment would be required from investor. The highest bidder shall be

entitled for supply of raw material at specified rates plus taxes.

• At present ‘degraded forest lands’ are not generating ‘income’ rather proving

financial, scenic and aesthetic liabilities.

• The “Public-Private-Partnership’ for degraded forest land leasing shall earn

‘premium’ to the State Government at the time of signing of agreement. The

PPP shall generate ‘bhu-bhatak’ (lease rent) every year for the State

Government.

Forest Finance Corporation:

• Incorporate “ Forest Finance Corporation” as SPV [Special Purpose Vehicle]

like IRCON, IDBI, PFC, PTC etc. to augment long term fiscal resources for

forest financing with an authorized capital of Rs. 5,000 to Rs. 10,000 crores.

• The CAMPA is having funds of Rs. 33,000 crores. About Rs. 11,000 crores is

untied fund which can be mobilized for the purpose of SPV.

• Venture funds may be invited through FIPB at low interest rates.


• Accord status of “plantations” as “industry”.

• MPRVVN or Forest Finance Corporation can raise cheap capital by issuing

‘capital gains bonds’ under 54EA, 54EB and 54EC of the Income Tax

Act,1961 (RBI and Ministry of Finance approval mandatory). Rate of interest

6.5% only.

• Soil conservation works may be treated as “capital losses” under Income Tax

Act, 1961.

Model 3- Tripartite participation of MPRVVN, farmers and paper mills-

Presented by Shri Satyendra Bahadur, APCCF & Executive Director [PF],

MPRVVN:


• Public-Private-Partnership based Model of plantation under tripartite

agreement- MPRVVN- Farmer-Paper/Pulp Industries.

• To increase income of farmers through Eucalyptus plantation on such private

land which is not suitable for agricultural purpose and sharing of profit with

farmer.

• Buy back arrangements with Paper Industries.

• To increase tree cover outside forest.

• Selection of planting sites by MPRVVN. All planting/felling cost is proposed to

be funded by MPRVVN to land owner at 5% simple rate of interest.

• Two agreements required- First between land owner and MPRVVN- Second

between Paper Mill and MPRVVN.

• Technical guidance and supervision by MPRVVN and Paper mill.

• Net profit to be shared between MPRVVN and land owner in the ratio of

25:75.


Presentation of ‘Crafting Green Prosperity’ by Shri O.P.Shukla, CEO, JK Paper

Limited, Tapi, Gujrat:

Key points of the presentation are narrated hereunder:

• JK Paper Limited is a leading Private Sector Group founded over 100 years

ago. It has two integrate pulp and paper manufacturing units at CPM, Fort

Songadh, Gujrat & Rayagada, Orissa. Manufacturer of Copier, Maplitho,

Coated paper etc.

• Annual turnover: Rs. 2430 crores. Total production capacity- 4,55,000 MT per

year. Annual requirement of Raw Material- 2,50,000 MT.

• Carrying out massive Subabul plantation programme & clonal development

activities. Formation of 7-8 departmental nurseries at village level.

Presentation of ‘Industrial Plantation Model on Degraded Forest Land ’ by Shri

Ajay Nioding, Vice President [Raw Materials], Orient Paper Mills, Amlai, Distt.

Shahdol :


• Orient Paper Mill (OPM), Amlai is the only integrated pulp and paper mill in

Madhya Pradesh with production capacity of 85,000 MT of paper per year.

Total raw material requirement is 3,40,000 MT per year out of which only

70,000 MT is available in Madhya Pradesh.

• Carrying out ‘social and farm forestry’ programme and has set up a ‘State-Of-

The-Art nursery’ to develop high yielding clones.

• Interested in working out with MPRVVN PPP Model III presented by Shri

Satyendra Bahadur, APCCF.

Form Forestry Extension Programme


Presentation of ‘MPFDC collaborative Pulpwood Plantation on Degraded

Forest Land ’ by Shri Sunit Pandey, Vice President ITC Group:


• ITC Group has started its ‘ITC Wood Fiber Strategy’ in 1989 with a mission to

achieve improvement in productivity for securing raw material on sustainable

basis.

• The Mill of ITC at Bhadrachalam produces 3.5 lac tones of pulp with 13 lac

tones of wood. Its need of wood fiber is catered thorugh ‘Tree Improvement

Programme [TIP]’ and ‘Biodiversity Conservation Initiatives [BCIs]’.

Presentation of ‘Leasing of degraded forest land for industrial plantations’ by

Shri J.K.Jain, Vice President, Greenply:


• Greenply Industries Limited is the largest integrated manufacturer of

plywoods, laminates, decorative veneers etc. with a turnover of about 2000

crores.

• The company runs three strategic business divisions- plywood and allied

products, laminates, allied products and medium density fiber board.

• Shri Jain has stressed for the need of self-sustainable eco friendly green

initiatives through development of raw materials by promotion of replenishable

large scale plantations of fast growing short rotation wood species on

marginal and degraded lands.


Presentation of ‘Future with degraded forest and opportunities’ by Shri Deepak

Kumar Khare, Vice President- Forestry, IP-APPM:


• APPM is a part of world’s largest pulp and paper manufacturer having its

presence in 24 countries.

• IP-APPML became exemplary Company in India, that successfully

accomplished to plant a billionth saplings through farmer’s participation under

its unique farm forestry programme.

• IP-APPML has taken up its farm forestry programme through tree

improvement & crop breeding techniques.

• Shri Khare has presented two Models- First Model allows degraded forest

land on lease - direct private investment on forest land to undertake forestry

activities thereon with an approved forest management plan. Second Model

emphasizes transfer of the degraded/furrow land to FDC’s to grow plantation

with assistance from the industry.


Sustainable Forestry – Program Elements

Presentation of ‘Sandalwood Agro- Forestry’ by Shri T.R. Murlidharan- DS

Group:


• DS Green Agrotech Pvt. Limited (part of DS group) is involved in raising

Sadalwood plantations under Agro-Forestry model since 2006.

• The Company has one of the largest captive private sandalwood plantations

in India.

• The Company has a project for 3200 acres in MP under medicinal and

aromatic agro-forestry.

• Shri Murlidharan has emphasized on long term lease of forest

wasteland.


Valedictory session and recommendations:

Benefits to various stakeholders:

(i) Benefits to Government of India:

• Considerable saving of Foreign Exchange being used to import ‘raw

material’ for Paper/Pulp Industries.

• Greater environmental enrichment in view of ‘improvement of degraded

forest land’.

• Enhanced ecological stability.

(ii) Benefits to State Governments:

• Considerable contribution to State Exchequer by way of “Premium” and

“Annual Lease Rent” arising out of ‘Leasing of Degraded Forest Land’.

Higher Carbon Sequestration in Forest Sink.

• Improvement in social and financial status of ‘Local Communities’ due to

generation of higher employment avenues and more availability of fodder.

• ‘Carbon Sequestration Rights’ on lease areas may be retained by the

State Government.

• Better and scientific utilization of unyielding degraded forest land.

• Great boost to dairy development due to increased availability of fodder.

(iii)Benefits to State FDCs:

• Considerable improvement in ‘financial status’ due to increased business

opportunities.

(iv) Benefits to Investors:

• Adequate & continuous supply of ‘raw material’ at reasonable price.

• Increase in productivity and reduction in cost.


Recommendations of the Workshop:

The recommendations of the Workshop are classified as under:

(A) Recommendations to Government Of India:

• Statutory guidelines for “assignment of forest lands” to be formulated and

notified under Section 2(iii) of Forest (Conservation) Act, 1980 and Forest

(Conservation) Rules, 2003 within two months. Amendments in Forest

(Conservation) Act., 1980 is not required.

• To incorporate ‘Forest Financial Corporation (FFC)’ at Union level.

Necessary steps may be taken within six months.

• To mobilize untied funds of Rs. 11,000 Crore available under CAMPA for

the FFC.

• To treat expenses under ‘Soil & Moisture Conservation Works’ as ‘Capital

Losses’ under the Income Tax Act,1961. To make suitable amendment in

Income Tax Act,1961 within six months.

• To accord status of “plantations” as “industry”. To take necessary steps in

this regard within three months.

• To accord permission to State FDCs and FFC to raise “Capital Gain

Bonds” under Section 54EA, 54EB and 54EC of the Income Tax Act,

1961. To take necessary steps in this regard within Three Months.

• To accord permission to State FDCs and FFC to raise “Secured Bonds /

Non-convertible Debentures”. To take necessary steps in this regard within

three months.

• To accord sanction for plantation of exotic species i.e. Eucalyptus,

Subabool, Acacia etc. on ‘Degraded Forest Land” on submission of

recommendations in this regard by Forest Development Corporations.

• Ministry of Environment and Forests to sanction deviation of working plans

for plantation of exotic species.

(B) Recommendations to State Governments:

• To waive off ‘Stamp Duty” on registration of ‘Lease Agreements’ to be

entered under various Models of Public-Private-Partnership in forestry


sector by making suitable amendments in Stamp Duty & Registration Acts.

To take necessary steps in this regard within three months.

• To provide technical details / yield table of forest crops and provide

information of ‘Forest Cover’ and ‘Degraded Forest Land’ in the State and

also to publicize the same on the web site of Forest Department within

three months.

• For Model -1, State Government and Forest Development Corporations

shall approach the Ministry of Environment & Forests for prior approval

under Section 2(iii) of Forest (Conservation) Act, 1980.

• To approve deviation in Working Plan required for Model-2 to be submitted

by Forest Development Corporations and to obtain sanction from the GOI.

(C) Technical Recommendations:

• All the three models suggested for PPP for forest Land & Leasing are

recommended for implementation.

• For Model-1 [ Leasing of degraded forest lands]

i. The site qualities of IIIa, IIIb, IVa and IVb may be leased out.

ii. All statutory clearances to be secured, before tender is invited for

forest land.

iii. Selection of successful bidder will be based on mathematical formula

of "premium" and "lease rent".

iv. Total enumeration of forest crop before handing over possession,

existing working plan to be revoked, investor shall have to prepare

his own working plan in consonance with the objectives of the Forest

Management under the terms and conditions of “Lease”. the

provisions of the National Working Plan Code, 2014 shall apply.

v. Lease period should be 40 years which can be further extended for

20 years.

vi. The lease area shall continue to be governed under Indian Forest

Act, 1927, Wild Life (Protection) Act, 1972 and Forest (Conservation)

Act, 1980.


vii. About 30% of the land has to be provided by the companies for Nistar

rights of the local community. These rights shall depend upon the

density of population; hence there should be a system for

determination of rights by the State Government.

viii. The standing crop (Crop-I) shall be harvested by the State

Government on attaining rotation. Lessee shall be held responsible

for illicit fellings.

ix. At the conclusion of lease, the lessee shall be allowed to harvest 66%

forest crop in all girth classes and balance 34% shall be left in tact.

Up-rooting of stumps not allowed under any circumstances.

x. Total one percent area out of the total leased area may be

allocated for developing infrastructure facilities and another one

percent area may be utilized for development of ecotourism.

Suitable proposals in this regard will be moved to the

Government of India for approval.

• For Model-II (bipartite agreement between Forest Development

Corporation and Paper Companies)

i. Prior investment would be required from the investor i.e. paper

company. The highest bidder can become entitle for supply of raw

material at specified rate plus taxes.

ii. No prior approval from Ministry of Environment & Forests under Forest

(Conservation) Act, 1980 is required. Sanction of Working Plan

deviation would be mandatory which will be obtained by FDCs.

iii. If needed, Forest Stewardship Council Certification can be obtained by

hiring the concerned Agencies.

iv. Regarding insurance of forest crop, suitable recommendations will be

made to Government of India.

v. All exotic species and clonal mutants i.e. Eucalyptus, Subabool,

Acacia, Poplar, Casurina etc. should be allowed for plantations.

Suitable recommendations in this regard will be made to the

Government of India.

vi. Clonal plantations of exotic species are strongly recommended for

plantations.


• For Model-III [tripartite agreement between FDC, Farmer and

Paper/Pulp Industries]

i. This Model is a PPP based Eucalyptus plantation project on private

land.

ii. Selection of plantation sites will be done by FDC. All panting/felling cost

will be funded by FDC to land owner at 5% simple rate of interest.

iii. Two agreements will be signed. First, between land owner & FDC and

second between Paper Mill & FDC.

iv. Plantation will be done through clonal plants provided by Paper Mill from

their established nursery.

v. After every 5 year, in three rotations felling of plantation will be done

and the produce will be sold to Paper Mill as per agreement.

vi. The net profit will be distributed between the FDC and the farmer in the

ratio of 25:75.

vii. No allocation of forest land under any circumstances. The bidder would

be selected based on tender or fair, transparent and competitive

bidding.

(D) Recommendations for Forest Development Corporations:

i. To prepare and submit DPR (Detailed Project Report) to GOI after

obtaining concurrence of GOMP for according sanction of plantation of

exotic species i.e. Eucalyptus, Subabool, Acacia, Poplar and Casurina etc.

on ‘Degraded Forest Land” within one month.

ii. To prepare and submit detailed and comprehensive proposal for according

permission of GOI for issuance of ‘Capital Gain Bonds / Secured Bonds /

Non-convertible Debentures’ within one month.

iii. To prepare and submit DPR (Detailed Project Report) to MOeF, GOI after

obtaining concurrence of GOMP for according prior approval under

Section 2(iii) of Forest Conservation Act, 1980 for Model-1.


iv. To formulate viable mechanism for implementation of Model-2 & Model-3

for implementation thereof w.e.f. 2015-16.

v. To submit detailed proposal for approval of deviation in Working Plan

required for Model-2 within one month.

vi. To submit proposal for allocation of 1% of leased area under Model-1 for

infrastructural facilities and another 1% area for development of

ecotourism.

vii. To prepare and submit suitable recommendations to GOI for insurance of

‘forest crop’.

Vote of Thanks:

The Workshop concluded with vote of thanks to the distinguished guests, officers

and other participants presented by Shri R.D.Mahla, CCF & Executive Director

[Finance & Accounts], MPRVVN.

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