PROFILE (of R. Sankaranarayanan, Senior Advocate) Mr. R. Sankaranarayanan was born on 4th January, 1952, in Madurai, Tamil Nadu. Native of Tirunelveli, born to (late) Subedar Major (Honorary Captain) S. Ramanathan and Smt. Subadra and spent his early years in Nagercoil. As his (late) father was an ex-serviceman, his schooling was spread across India. He is deeply influenced by teachings of Ramakrishna and Vivekananda as he completed his schooling in Ramakrishna Mission at Chennai. He pursued his undergraduate degree in Commerce
(of R. Sankaranarayanan, Senior Advocate)
Mr. R. Sankaranarayanan was born on 4th January, 1952, in Madurai, Tamil Nadu. Native of Tirunelveli, born to (late) Subedar Major (Honorary Captain) S. Ramanathan and Smt. Subadra and spent his early years in Nagercoil. As his (late) father was an ex-serviceman, his schooling was spread across India. He is deeply influenced by teachings of Ramakrishna and Vivekananda as he completed his schooling in Ramakrishna Mission at Chennai. He pursued his undergraduate degree in Commerce at Loyola College, Madras in 1971 where he met his guru Mr. Vedantam Srinivasan, one of the greatest intellectuals of Tamil Nadu Bar. Then he went on to complete his Law degree at Madras Law College in 1974 where his association with Mr. Vedantam Srinivasan continued and grew into a lifelong one.
He enrolled in the Bar Council of Tamil Nadu in 1974 and was groomed into a budding advocate by S. Ramasubramaniam, Sr Advocate of Ramasubramaniam Associates and by King & Partridge. He was later designated as a Senior Counsel. He is practicing in the areas of Corporate Law, Arbitration and general Civil Suits.
He also has a keen interest in activities intended to promote democracy and philanthropy. He was the Secretary of Citizens for Democracy, Tamil Nadu unit, and he actively participated in the battle for restoration of democracy during the Emergency period between 1975 to 1977. He was also actively engaged in People’s Union of Civil Liberties (PUCL). Between 1983-1987, he also organized rehabilitation of victims of riots in Sri Lanka, who had sought refuge in Tami Nadu.
Due to his early and lifelong association with the Military personnel, thanks to his late father, he also has great respect and regard for the men and women in armed forces. He has organized events to bridge the gap between men in uniform and the civilians, to bring to life the services and sacrifices of many unsung heroes through debates and elocution competitions in colleges. Reading and discussing history, playing bridge and educating poor young children are some of his passions. And he is admired by all those who know him for his wit and sense of humour.
He is well known for conducting the litigation between the Chhabria brothers (also known as Shaw Wallace brothers), which spanned nearly a decade.
![© [Regd. No. TN/CCN/467/2012-14. GOVERNMENT OF TAMIL NADU [R. Dis. No. 197/2009. 2023 [Price: Rs. 27.20 Paise. TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY No. 22] CHENNAI, FRIDAY, JANUARY 13, 2023 Margazhi 29, Subakiruthu, Thiruvalluvar Aandu-2053 Part III—Section 1(a) General Statutory Rules, Notifications, Orders, Regulations, etc., issued by Secretariat Departments. NOTIFICATIONS BY GOVERNMENT SCHOOL EDUCATION DEPARTMENT TAMIL NADU PRIVATE SCHOOLS (REGULATION)RULES, 2023. [G.O. Ms. No. 14, School Education (MS), 13th January 2023, மார்கழி 29, சுபகிருது, திுவள்ளுவர் ஆண்டு-2053.] No. SRO A-A/2023. In exercise of the powers conferred by section 57 of the Tamil Nadu Private Schools (Regulation) Act, 2018 (Tamil Nadu Act 35 of 2019), the Governor of Tamil Nadu hereby makes the following Rules:- The Rules. 1. Short title and commencement.- These rules may be called the Tamil Nadu Private Schools (Regulation) Rules, 2023. 2. Definitions.- (1)In these rules, unless the context otherwise requires,- a) “Act” means the Tamil Nadu Private Schools (Regulation) Act, 2018 (Tamil Nadu Act 35 of 2019); b) “Appellate Authority” means the appellate authority as specified in Annexure I-A in respect of aided schools and Annexure I-B in respect of self financing schools; c) “Block Educational Officer” means an officer of the School Education Department working at Block level; d) “Board” means and includes the respective Board of Examination or Education which approves the courses of study and prepares the pupils for admission to the Board’s examination; e) “Chief Educational Officer” means an officer who heads the School Education Department in the Revenue district ; f) “Competent Authority” means the competent authority as specified in Annexure I-A in respect of aided schools and Annexure I-B in respect of self financing schools or as may be specified by the Government from time to time; g) “District Educational Officer” means an officer, by whatever name called, who heads the School Education Department in the Educational district; h) “Form” means a Form appended to these rules; i) “Head Master” means the Head Teacher or the Principal, by whatever name called and includes a person who is incharge of the school; [ 1 ] III-1(a) Ex. (22) j) “Teacher” means a person possessing the minimum qualifications as prescribed in Annexure IV – A and employed in a private school for the purpose of imparting education to the pupils and includes the HeadMaster. (2) The words and expressions used but not defined in these rules shall have the same meaning assigned to them in the Act. 3. Stages of education.– The following shall be the stages of education in the following categories of schools, namely:- a) “Play School”: includes Kids school, Pre-Primary, Nursery, Kindergarten and Montessori school, by whatever name called; b) “Nursery and Primary School”: from standards LKG to V; c) “Primary School”: from standards I to V; d) “Middle School”: from standards LKG to VIII or from standards I to VIII or from standards VI to VIII; e) “High School”: from standards LKG to X or from standards I to X or from standards VI to X; f) “Higher Secondary School”: from standards LKG to XII or from standards I to XII or from standards VI to XII. 4. Merger or upgradation of private schools.- No merger of private schools affiliated to different Boards or change of Board on upgradation of a school is permissible. 5. Application for permission.– (1) Every application for permission to establish a self financing private school shall be submitted in Form I-A by an educational agency to the competent authority. (2) Every application for permission to upgrade or shift or merge or bifurcate an existing private school shall be submitted in Form I-B, Form I-C, Form I-D and Form I-E respectively to the competent authority six months prior to the commencement of the academic year. (3) Every application under sub-rule (1) or (2) shall be accompanied by proof of remittance of fee of Rs.10,000/- (Rupees Ten thousand only) or as may be specified by the Government from time to time. 6. Grant of permission.– On receipt of an application under rule 5, the competent authority shall, on verification of the particulars and the documents furnished, pass an order either granting or refusing to grant permission, within a period of three months from the date of receipt of the application: Provided that no order refusing to grant permission shall be passed unless the applicant has been given an opportunity of making a representation. 7. Appeal against order of refusal of permission.- (1) An appeal against the order of the competent authority refusing to grant permission shall be made to the appellate authority within a period of thirty days from the date of receipt of that order. (2)The appellate authority shall call for the records from the competent authority and dispose of the appeal on merits within a period of two months from the date of receipt of the appeal. 8. Grant of certificate of recognition.–(1) Every application for grant of certificate of recognition shall be submitted in Form II-A by the educational agency to the competent authority accompanied by proof of remittance of the fee as specified in sub-rule (5) and the documents relating to the norms specified in sub-rule (6). (2) The application for grant of certificate of recognition shall be submitted to the competent authority at least six months prior to the commencement of the academic year in which it is proposed to commence the process of admission of the pupils. (3) No application for grant of certificate of recognition shall be submitted after a lapse of three years from the date of receipt of the order granting permission under rule 6. (4) If an application for grant of certificate of recognition is submitted after a lapse of three years, the permission granted under rule 6 shall be deemed to have lapsed on and from the date of expiry of the said period of three years. (5) The fee to be paid for every application for grant of certificate of recognition shall be Rs.5,000/- (Rupees Five thousand only) for Play School, Nursery and Primary School and Primary School and Rs. 10,000/- (Rupees Ten thousand only) for Middle, High and Higher Secondary School or as may be specified by the Government from time to time. (6) For the purpose of grant of certificate of recognition, the educational agency shall fulfil the following conditions, namely:- (a) shall possess a contiguous single plot of land of not less than the requirement as specified in Annexure II, together with the infrastructure as specified in Annexure III; (b) the required land shall be surrounded on all sides by a boundary wall; (c) the land shall be owned or held in lease by the educational agency, by a valid registered document; (d) if the land is held in lease, the lease deed shall be for a period of not less than fifteen years: Provided that the lease deed executed by the Government may be for a period of not less than five years; (e) shall furnish the following Certificates, namely:- (i) Structural Stability Certificate from the competent authority in Public Works Department or from the Private Engineers (in the panel of Registered Engineers maintained by the District Collectors) in accordance with the Tamil Nadu Public Building (Licensing) Act, 1965 (Tamil Nadu Act XIII of 1965); (ii) Building Licence issued by the competent authority under the Tamil Nadu Public Building (Licensing) Act, 1965 (Tamil Nadu Act XIII of 1965); (iii) Sanitary Certificate issued by the Local Health Authorities; (iv) ‘N o Objection Certificate’ from the Station Officer, Fire and Rescue Services Department; (f) shall create and maintain a minimum endowment in the name of the school, to the extent of the amount specified below or as may be specified by the Government from time to time, in the form of fixed deposits in any nationalized bank or in any Government authorized agency or undertaking for a period of not less than seven years: The Table. Sl.No. Category of School Amount (in Rupees) (1) (2) (3) (i) Play School Fifty thousand only (ii) Nursery and Primary School One lakh only (iii) Primary School One lakh only (iv) Middle School Two lakh only (v) High School Two lakh and fifty thousand only (vi) Higher Secondary School Three lakh only Provided that in respect of a private school in existence on the date of publication of these rules in the Tamil Nadu Government Gazette the endowment shall be created within a period of six months from the said date; (g) shall deposit in any nationalized bank in the name of the private school, a sum equivalent to one month’s salary of the staff employed in such school, as a cash reserve of that school, which may be drawn for the disbursement of the salary to the staff, on the due date without any hassle; (h) shall certify,- (i) that the teaching staff to be appointed possess the qualifications as prescribed in Annexure IV – A; (ii) that the norms for safety and security of the pupils as prescribed in the Act, Rules, Code, guidelines etc., specified in rule 37 are fulfilled. (iii) that no child has been admitted without obtaining certificate of recognition. 7) On receipt of the application under sub-rule (1), the competent authority shall, on verification of the particulars and the documents furnished, pass an order either granting certificate of recognition in Form III-A or refusing to grant recognition, within a period of three months from the date of receipt of the application and communicate the same to the educational agency: Provided that no order refusing to grant recognition shall be passed unless the applicant has been given an opportunity of making a representation. (8) The certificate of recognition shall be issued for the period specified in the structural stability certificate or the building licence whichever is earlier: Provided that the private schools in existence on the date of publication of these rules in the Tamil Nadu Government Gazette which have already been granted with permanent recognition under the Tamil Nadu Recognised Private Schools (Regulation) Act, 1973 (Tamil Nadu Act 29 of 1974)shall continue to have permanent recognition and shall furnish the certificates specified in sub-clauses (i) to (iv) of clause (e) of sub-rule (6) above, after the expiry of the period specified in the structural stability certificate or the building license whichever is earlier, duly renewed and has validity in currency on the date of submission of the certificates to the competent authority. 9. Renewal of recognition.- (1) Every application for renewal of certificate of recognition shall be made to the competent authority in Form II-B accompanied by proof of remittance of the fee specified in sub-rule (3). (2) The application shall be made within a period of three months prior to the date of expiry of the period of certificate of recognition. (3) The fee to be paid for every application for renewal of certificate of recognition shall be Rs.1,000/- (Rupees One thousand only) for Play School, Nursery and Primary School and Primary School and Rs.2,000/- (Rupees Two thousand only) for Middle, High and Higher Secondary School or as may be specified by the Government from time to time. (4) The procedure applicable to the grant of certificate of recognition shall apply to the renewal of certificate of recognition. (5) The certificate of recognition shall be renewed for the period specified in the structural stability certificate or the building licence whichever is earlier. 10. Appeal against the order of refusal of grant or renewal of certificate of recognition.- (1) An appeal against the order of the competent authority refusing to grant the certificate of recognition or to renew the certificate of recognition shall be made to the appellate authority along with a copy of that order within a period of thirty days from the date of receipt of that order. (2) The appellate authority shall call for the records from the competent authority against whose order the appeal has been preferred and dispose of the appeal on merits within a period of two months from the date of receipt of the appeal. 11. Withdrawal of certificate of recognition.- (1) The authority competent to grant the certificate of recognition shall be the authority competent to withdraw the certificate of recognition. (2) The competent authority may, by order in writing withdraw the certificate of recognition, which shall take effect only at the end of the academic year, if the educational agency,- (a) does not conform to all or any of the norms prescribed for the grant of certificate of recognition; (b) violates any of the condition stipulated in the certificate of recognition; (c) commits any breach of the provisions of the Act and these Rules or the directions issued by the authority concerned in conformity with the provisions of the Act and these Rules: Provided that no order of withdrawal of certificate of recognition shall be passed unless the educational agency has been given an opportunity of making a representation. (3) The competent authority shall specify in the order withdrawing the certificate of recognition that the educational agency shall consequent on the withdrawal of recognition follow the procedure contemplated in section 11 of the Act. 12. Inspection Fee- The educational agency of every self financing private school shall pay inspection fee once in three years into the Government account as shown in the Table below or as may be specified by the Govenrment from time to time: The Table. Sl.No. Category of School Amount (in Rupees) (1) (2) (3) (i) Play School Two thousand only (ii) Nursery and Primary School Three thousand only (iii) Primary School Three thousand only (iv) Middle School Five thousand only (v) High School Six thousand only (vi) Higher Secondary School Ten thousand only 13. Grant of permission for additional section or to introduce additional medium of instruction or new group of subjects.- (1) Every application for permission to open an additional section or to introduce an additional medium of instruction in an existing school or a new group of subjects in an Higher Secondary School shall be submitted in Form 1-F by the educational agency to the competent authority six months prior to the commencement of the academic year: Provided that an application for introduction of a new group of subjects in an Higher Secondary School shall be accompanied with a proof of remittance of fee of Rs.1000/- (Rupees One thousand only) or as may be specified by the Government from time to time. (2) The permission to open additional section or to introduce additional medium of instruction or group of subjects shall be granted by the competent authority subject to the fulfilment of all the norms prescribed for the grant of certificate of recognition. 14. Affiliation.- (1) The educational agency of every private school other than a school following the syllabus prescribed by the State Board of School Education shall, after obtaining the certificate of recognition under sub-rule (7) of rule 8, apply to the respective Board for affiliation. (2) The pattern and duration of courses, curriculum, syllabus, courses of instruction, examinations and pattern of evaluation shall be,- (i) in relation to private schools, as may be specified by the respective Board by issue of orders, from time to time; and (ii) in relation to teacher training institute, as specified by the National Council for Teacher Education. (3) No private school or the teacher training institute shall deviate from the curriculum and the syllabus as prescribed by the respective Board or the National Council for Teacher Education, as the case may be, to which it is affiliated. 15.Text books.- (1)Every private school affiliated to the State Board of School Education shall use the textbooks approved by that Board. (2) Every private school affiliated to the Board other than the State Board of School Education shall use the text books aligned to the curriculum of the respective Board. 16. Closure of a private school or a class or a course or a medium of instruction in the school.- (1) No educational agency shall close down a private school or a class or a course or a medium of instruction in the school without the prior approval of the competent authority. (2) A notice in writing in Form-IV requesting for closure of a school or a class or a course or a medium of instruction in the school shall be given to the competent authority before the 1st day of December of the year preceding the academic year in which the closure is proposed to be given effect. (3) The educational agency shall submit an affidavit to the effect,- (a) that intimation regarding closing down of the school has been communicated to the parents of all the pupils studying in the school; (b) that alternative arrangements for the continuance of the study of the pupils in another recognized school will be made at the end of the said academic year; (c) that the other school to which the pupils will be transferred is a recognized school; (d) that necessary arrangements for the admission of the pupils to the other recognized school will be completed before closing down the school; (e) that the permanent records of the school will be handed over to the concerned competent authority; (f) that necessary arrangements will be made to deploy the retrenched staff in the manner as prescribed in rule 31; and (g) that all the members of the educational agency have given their consent for the closure of the school. (4) The competent authority on receipt of the notice and after satisfying that there are justifiable reasons for entertaining the request for closure, shall pass an order granting approval for closure within a period of three months from the date of receipt of the notice. The order shall specify that the educational agency should make necessary arrangements as sworn in the affidavit referred to in sub-rule (3) and produce a certificate to that effect to the competent authority before closing down the school. (5) Where the competent authority grants approval for closure during the course of an academic year, such closure shall take effect only after the expiry of the said academic year. (6) If the competent authority finds that the notice given under sub-rule (2) is defective or the reasons adduced for closure are not satisfactory, the authority shall pass an order refusing to grant approval for closure of the school or a class or a course or a medium of instruction, as the case may be, within a period of three months from the date of receipt of the notice after giving the educational agency an opportunity of making a representation. 17. Regulation of Admission.- (1) Every private school shall be governed by the instructions or the guidelines issued by the Government or the Director in respect of all matters pertaining to admission of a pupil in an academic year in the school. (2) Every private school not being a minority school shall be governed by the provisions of the Right of Children to Free and Compulsory Education Act, 2009 (Central Act 35 of 2009)(hereinafter referred to as “Central Act 35 of 2009”)and the rules made thereunder for the purpose of providing free and compulsory elementary education to the pupils upto standard VIII. (3) Every private school shall display on the notice board or host on the website, the details of the infrastructure available, staff strength, pupils strength, seats available for each standard – medium wise including seats for children belonging to disadvantaged group and weaker section as required under clause (c) of sub-section (1) of section 12 of the Central Act 35 of 2009, fees fixed and other facilities available if any. The details so displayed shall be updated on the notice board and on the website by the private school one month before the commencement of every academic year. (4) The minimum age for admission as on the 31st day of July of the year of admission shall be,- (i) for Play School, completed two years of age; (ii) for LKG, completed three years of age; (iii) for UKG, completed four years of age; (iv) for standard I, completed five years of age, and for standard II, completed six years of age and so on upto standard XII: Provided that the District Educational Officer concerned may relax the minimum age upto six months and the Director concerned may relax upto twelve months under special circumstances. (5) The minimum age for admission to the teacher training institute as on the 31st day of July of the year of admission shall be, completed seventeen years of age. (6) The date of birth once entered in the school records based on the birth certificate of the child issued under the Births, Deaths and Marriages Registration Act, 1886 (Central Act VI of 1886) or on the basis of the hospital or the Auxiliary Nurse and Midwife (ANM) register record cannot be altered at a later date under any circumstances: Provided that the date of birth entered only on the basis of the declaration made by the parent or the guardian at the time of admission, shall be confirmed by the parent or the guardian before the child appears for the examination conducted by the respective Board. (7) A pupil seeking admission in any of the standards in another recognized school shall be admitted at any time of the year based on the Transfer Certificate issued by the school in which he had last studied. (8) No pupil shall be admitted into a class higher than that to which his Transfer Certificate or Certificate of Completion declares him fit. (9) Admission in every private school shall be made without any discrimination of gender, disability, religion, race, caste, place of birth or language. (10) Admission of pupils to the Higher Secondary course in a non-minority school shall be made by following the rule of reservation in force in the State. 18. Issue of Transfer Certificate.- (1) Every pupil of a private school shall have the right to seek transfer from that school to continue his school education in another school. (2) An application for issue of Transfer Certificate shall be made in writing to the Head Master of the private school by the parent or the guardian of the pupil. In such case, the Head Master shall issue the Transfer Certificate as per the instructions issued in this regard. 19. Duplicate Transfer Certificate.-An application for issue of duplicate Transfer Certificate shall be made to the Head Master of the private school where he had last studied accompanied by payment of a fee of Rs.100/- (Rupees One hundred only) or as may be specified by the Government from time to time together with a declaration that the original Transfer Certificate could not be found despite all efforts to trace out the same. The Headmaster shall issue the duplicate Transfer Certificate within a period of two weeks. 20. Evaluation of Certificates.- Certificates of pupils on transfer from other State / Union Territory or other Country shall be evaluated by the District Educational Officer, within a period of three months from the date of provisional admission of the pupils in any private school based on the orders issued by the Government, from time to time. 21.Conduct of Examinations.-(1)The Staff Council of every private school with due consideration to the required percentage of attendance, shall prepare the guidelines subject to the provisions of Central Act 35 of 2009 and the instructions issued by the Government from time to time, for the promotion of the pupils from any standard for which the examination is not conducted by the respective Board. Explanation.-For the purpose of this sub-rule, every private school shall have one Staff Council consisting of the Head Master of the private school and the members of the teaching staff not exceeding eleven nominated by him. (2) A copy of the guidelines prepared by the Staff Council under sub-rule(1) above shall be sent to the District Educational Officer. (3) The guidelines prepared by the Staff Council are subject to the orders issued by the respective Board from time to time. (4) The promotion list drawn by the Staff Council shall be sent to the District Educational Officer concerned for his approval. (5) The approved promotion list once drawn shall be displayed prominently in the school premises and any alteration or correction in the promotion list shall be made, only with the prior approval of the District Educational Officer. (6) (a) Every private school which has been selected as a centre for any Board examination shall place its building and the furniture at the disposal of the Board for conducting any examination; (b) The school committee or the management of the school shall co operate with the Board in the conduct of the examination, valuation of the answer scripts and other ancillary activities and arrange all facilities for the conduct of the examination. (7) Valuation of answer scripts of examination shall form part of the legitimate duty of the teachers and every teacher shall be liable for being drafted for this duty. (8) No private school which does not enjoy recognition shall present its pupils for writing examination conducted by the respective Board. (9) Every private school shall abide by the following conditions, namely:- (a) shall not commence the admission of the pupils to the next higher standard before the release of the results by the respective Board or before the results are approved by the competent authority, as the case may be; (b) shall not prevent any pupil on its rolls with poor academic standard from appearing for any Board examination; (c) shall not present its pupils to any Board examination who are not on its rolls; (d) shall not compel any pupil to join any coaching class by the school; (e) shall impart education for the Higher Secondary classes only based on the group or courses for which approval has been accorded by the respective Board; (f) shall conduct the Board examinations strictly as per the guidelines issued by the respective Board; (g) shall conduct the internal examination as per the guidelines issued by the competent authority; (h) shall follow fairness and transparency in the conduct of examination. 22. Academic achievement in private schools.- (1)All private schools shall,- (a) take efforts to constantly improve the academic performance of the pupils; (b) shall promote learning through various Information and Communication Technology (ICT) and digital methods; (c) shall aim for better results in the performance of the pupils in both internal and Board examinations in terms of pass percentage, scoring of marks and overall academic improvements; (d) follow the best teaching learning practices as per the advisories and guidelines issued by the Government from time to time; (e) prepare the pupils for better performance in assessment tests, conducted at National and State level for assessing the academic achievement of the pupils; (f) shall prepare the pupils for various co-curricular and extra-curricular activities; (g) shall encourage pupils to actively participate in programmes organised by the Government such as kalaithiruvizha, exhibitions, National or State or District level sports competitions, talent competitions; and (h) shall take steps to see that the physical and health education, life skill education, digital education and experiential learning are imparted to both the pupils and teachers. 23. Training to Private School Teachers.- (1)The school committee shall organize the following periodic in-service training programmes for teachers to improve the capacity building of the teachers,- (a) training on pedagogy, curriculum, syllabus, subject content including use of Information and Communication Technology (ICT), computer laboratory and method of evaluation as per the guidelines issued by the Government from time to time; (b) training for the development of basic literacy and numeracy skills of the pupils, use of teaching learning materials and remedial teaching training; and (c) training on various issues including safety and security of the pupils, gender concerns, inclusive education, transgender, leadership training, inter-personal relationship training, crisis management, emotional well being as per the guidelines issued by the Government from time to time. 24. Constitution of the School Committee.- (1) The educational agency of every private school not being a minority school shall constitute a school committee with the approval of the District Educational Officer concerned: Provided that in case of a minority school, the educational agency of the school shall perform the functions of the school committee. (2) The School Committee shall consist of the following members, namely:- (i) Head Master of the school (Ex-officio) 1 (ii) Seniormost teachers of the school 2 (iii) Seniormost non-teaching staff of the school (if available) 1 (iv) Nominee of the Parent – Teacher Association 1 (v) Representatives of the educational agency, other than a staff of the 5 private school concerned, as nominated by such educational agency (3) The educational agency administering or maintaining more than one private school, may with the prior permission of the competent authority have a common School Committee, consisting of the following members, namely:- (i) Head Master of the school (Ex-officio) (ii) Seniormost teachers of all schools, limited to three 3 (iii) Seniormost non teaching staff of all schools, limited to two 2 (iv) Nominees of Parent –Teacher Association of all schools, limited to two: 2 (v) Representatives of the educational agency, other than a staff of the 7 private school concerned, as nominated by such educational agency Explanation I.- In the case of more than one private school of different categories coming under a single educational agency, the authority competent to grant permission to establish the school of the highest category shall be the authority competent to grant prior permission to constitute a common school committee. Explanation II.- For the purpose of items (iii) of sub-rules (2) and (3) above, non-teaching staff means the staff of the Tamil Nadu Ministerial Service belonging to group C and above. Explanation III.- For the purpose of items (ii) and (iii) of sub-rules (2) and (3) above, the seniority shall be determined with reference to the total service rendered by the teacher or the non-teaching staff, as the case may be, in the private school or schools concerned. Explanation IV.- For the purpose of item (iv) of sub-rules (2) and (3) above, the nominees shall be from the parents only: Provided that if any vacancy arises in the category of the senior most teaching or non-teaching staff, the next senior most teaching or non-teaching staff of that school shall be nominated to the school committee. The teaching or the non teaching staff so nominated shall be a member of the committee for the residual period of the tenure of the committee. (4) The term of office of the members of the school committee shall be three years and the members of the school committee shall be eligible for re-nomination. (5) The educational agency shall nominate one of the representatives of the school committee as the President with the approval of the District Educational Officer concerned: Provided that the educational agency may nominate any other representative as the President within the term of three years. (6) The following persons are not eligible to become members of the school committee, namely:- (a) minor; (b) mentally unsound; (c) person convicted for criminal offence involvin moral turpitude; (d) insolvent; (e) person who has been found guility of any serious irregularity on inquiry. 25. Secretary of the School Committee.- (1) The educational agency shall nominate one of its representatives as the Secretary of the school committee: Provided that it shall be open to the educational agency, to nominate the Head Master as the Secretary of the school committee. (2) The term of office of the Secretary shall be three years and he shall be eligible for re-nomination. If the educational agency intends to change the Secretary within the term of three years, it shall do so with the prior approval of the District Educational Officer concerned. (3) The Secretary of the school committee shall,(a) function for and on behalf of the educational agency; (b) act on the basis of the resolutions passed in the meetings of the school committee; and (c) be responsible for the maintenance of accounts and proper administration. (4) Where the competent authority is convinced that the Secretary or any member of the school committee is responsible for any lapse or irregularity in managing the affairs of the school, the competent authority shall instruct the educational agency to remove such person from the office of the Secretary or the member of the school committee, as the case may be. (5) If the educational agency has wilfully failed to comply with the direction of the competent authority to remove the Secretary or the member of the school committee, the competent authority shall remove such person from the office of the Secretary or the member of the school committee, as the case may be, after giving such person or the member of the school committee an opportunity of being heard. (6) The Secretary shall not interfere in the internal administration of the school like admission, promotion and discipline of the pupils and other academic matters which shall be the exclusive responsibility of the Head Master of the school, who will be guided by the Staff Council. 26.Meeting of the School Committee.- (1) Meeting of the school committee shall be convened by the Secretary with the approval of the President of the school committee at least once in every three months. (2) A notice in writing shall be given to the members of the school committee intimating the venue of the meeting which shall, preferably, be in the school premises, at least seven days prior to the date on which the meeting is scheduled to be conducted. (3) The quorum for the meeting of the school committee shall be not less than fifty per cent of the total members of the school committee. Explanation.- For the purpose of this sub-rule, if the total number of the members of the school committee is an odd number, the next higher even number shall be taken. (4) A copy of the minutes of the meeting shall be communicated by the Secretary of the school committee to the District Educational Officer concerned within a period of fifteen days. 27. Appointment of Special Officer.- (1) The Special Officer appointed under section 18 or section 31 of the Act, shall be not below the rank of a Headmaster of a High School in respect of a High School and the schools below and not below the rank of a Headmaster of a Higher Secondary School in respect of a Higher Secondary School. The Special Officer so appointed shall perform the functions of the Secretary of the school committee. (2) Where the appointment of a Special Officer is pending consideration of the Government, the District Educational Officer concerned shall be the authority competent to draw and disburse the pay and other allowances to the teaching and non-teaching staff of the school. 28.Conditions of service of staff in an aided private school.- (1) The number of staff employed in an aided private school for the purpose of grant, shall not exceed the number of posts fixed by the competent authority, with reference to the strength of the pupils as per the norms fixed by the Government. (2) Appointment to the various categories of teaching and non teaching staff shall be made as follows:- (a) Teaching Staff.-(i) by deployment of a teacher from any other aided private school in the same cadre drawing salary out of the grant from the funds of the Government; or (ii) if no candidate is available by method (i) above, by promotion from among the qualified teachers in the feeder categories in that school: Provided that promotion shall be made on grounds of merit and ability, seniority being considered only when merit and ability are approximately equal; or (iii) if no candidate is available by method (ii) above, appointment from among the non-teaching staff employed in that school, provided he is fully qualified to hold the post of a teacher; or (iv) if no candidate is available by method (iii) above, by direct recruitment; (b) Non-Teaching Staff.- (i) by deployment from among the incumbents from any other aided private school in the same cadre, drawing salary out of the grant from the State funds; or (ii) if no candidate is available by method (i) above, by promotion from among the qualified incumbents in the feeder categories or holding the post carrying the lower scale of pay in that school: Provided that promotion shall be made on grounds of merit and ability, seniority being considered only when merit and ability are approximately equal; or (iii) if no candidate is available by method (ii) above, appointment from among the incumbents holding the post carrying identical scale of pay of the post which has to be filled up in that school, provided he is fully qualified to hold the post; or (iv) if no candidate is available by method(iii) above, by direct recruitment: (3) In respect of an educational agency running more than one aided private school, the schools under that agency shall be treated as one unit for the purposes of seniority and promotion of the staff. (4) Qualification.- (a) Age.- The minimum and maximum age limits for direct recruitment to a teaching and nonteaching post shall be the age limits specified by the Government from time to time for appointment to the corresponding post in Government schools: Provided further that there shall be no maximum age limit for the non-teaching staff belonging to the reserved categories who possess a qualification which is higher than the minimum educational qualification as specified in Annexure IV – B; (b) Other Qualifications.- The minimum qualification to be possessed by a teaching or a non-teaching staff of every aided private school shall be as prescribed in Annexure IV– A and Annexure IV – B respectively. (5) Method of appointment,- The methods of appointment to the various categories of teaching and non-teaching staff in an aided private school shall be as prescribed in Annexure-V. (6) Other Requirements.- Every teaching and non-teaching staff selected for appointment shall produce a certificate of fitness from any registered medical practitioner and two certificates from the gazetted officers or members of a local authority not related to the person selected for appointment, certifying the good conduct and character of the said person. (7) The school committee of every aided private school shall enter into an agreement with the teaching and non –teaching staff as prescribed in Form VI-A, where the appointment is made permanently or in Form VI-B, where the appointment is made temporarily against any vacancy caused due to maternity leave: Provided that no such appointment in a non-minority school shall be made by the school committee without the prior permission of the competent authority. The competent authority while giving such permission shall ensure with the authority concerned that no surplus staff in the respective category in the aided private school is available to be deployed as per the procedure prescribed in rule 31. (8) The District Educational Officer (Elementary) or the Chief Educational Officer or the Principal, District Institute of Education and Training, as the case may be, shall verify the genuineness of the certificates of the staff so appointed and after satisfying himself that the appointment has been made as per the rules governing the post, accord approval of the appointment so made within a period of fifteen days. The concerned Block Educational Officer or the District Educational Officer or the Principal, District Institute of Education and Training, shall thereafter release the grant for the post to which the incumbent has been appointed. (9) Probation.- Every teaching and non-teaching staff appointed in an aided private school shall from the date on which he joins duty be on probation for a total period of two years within a continuous period of three years. (10) Seniority.- (a) the school committee shall prepare and maintain a separate seniority list of teaching and nonteaching staff for each category of post every year; (b) in case the educational agency is running more than one school, the school committee shall prepare a common seniority list each of the teaching and non-teaching staff of all the schools under it’s respective Board. (11) Reservation.- While selecting the candidates for appointment by direct recruitment in every aided private school not being a minority school, the reservation of seats for the candidates shall be made following the rule of reservation in force in the State. (12) Pay and Allowances.-(a) The scale of pay and dearness allowance and other allowances prescribed by the Government from time to time shall be made applicable to the teaching and non teaching staff of an aided private school. The pay and allowance shall be disbursed on the 1st day of every month through Electronic Clearing System (ECS); (b) The school committee of every aided private school should have in operation a Provident Fund Scheme as approved by the Government. (13) Leave.-Every teaching and non teaching staff of an aided private school shall be entitled to such leave as are admissible to the corresponding posts of teaching and non teaching staff of the Government schools. (14) The school committee shall constitute a Grievance Redressal Cell for each school which shall address the grievances of the staff. (15) The school committee shall also constitute an Internal Complaints Committee to ensure the prevention of sexual harassment of the women staff and for redressal of the complaints of sexual harassment and for matters connected therewith and incidental thereto in accordance with sub-section (2) of section 4 of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 (Central Act 14 of 2013). (16) The school committee shall attend to all the claims of the service matters of the teaching and non teaching staff in accordance with these rules and the instructions issued by the Government or the Director. (17) Retirement.- Every teaching and a non-teaching staff employed in an aided private school shall retire on attaining the age of sixty years or the age as may be specified by the Government in this regard. Provided that if a teacher, who has been working in the eligible sanctioned post attains the age of superannuation in the middle of the academic year and if surplus teachers are available for deployment in the respective category of the post held by that teacher, such teacher shall be permitted to retire immediately and shall not be permitted to work on re-employment till the end of the Academic Year: Provided further that if a teacher, who has been working in the surplus post attains the age of superannuation in the middle of the academic year, he shall be permitted to retire immediately and the post held by such teacher shall be surrendered to the Director. (18) Retirement benefits.-The teaching and non teaching staff of an aided private school shall be entitled to the retirement benefits as applicable to the Government servants. 29.Disciplinary action against the staff of an aided private school.- (1) A teaching or a non teaching staff of an aided private school shall be liable for disciplinary action for violation of any of the provisions of the Code of Conduct prescribed in rule 35 or for any other act which constitutes unbecoming of a teaching or a non-teaching staff and shall be imposed with one or more of the following penalties, namely:- (a) Minor penalties-, (i) fine; (ii) censure; (iii) withholding of increment with or without cumulative effect ; (iv) recovery from pay the whole or part of the pecuniary loss caused to the Government or to the school by negligence or breach of orders; (b) Major penalties-, (i) reduction in rank; (ii) compulsory retirement; (iii) removal from service; (iv) dismissal from service: Provided that in the absence of specific and adequate reasons to the contrary to be mentioned in the order of the disciplinary authority, no penalty other than those specified in sub-clauses (ii) to (iv) of clause (b) above shall be imposed for any established charge of corruption. Explanation.- The following shall not amount to penalty within the meaning of this clause:- (i) compulsory retirement of the staff by the competent authority at any time after he has attained the age of fifty years (fifty five years in the case of basic servants) or after he has completed thirty years of qualifying service, as the case may be, if in the opinion of the competent authority it is necessary to do so in the public interest: Provided that no order shall be made under this sub-clause, without giving the staff a notice of not less than three months in writing or three months pay and allowances in lieu of such notice; (ii) discharge of the staff appointed in a short term officiating vacancy caused due to grant of leave; (iii) termination of the services of the staff under an agreement in accordance with the terms of such agreement. (2) The authority competent to impose the penalty specified in sub-rule(1) shall be the school committee. (3) No minor penalty shall be imposed on the delinquent staff unless he has been given a reasonable opportunity of making a representation. (4) In every case where the school committee proposes to impose any major penalty on the delinquent staff, the following procedure shall be followed:- (a) the disciplinary authority shall frame definite charge on the basis of the allegation on which the inquiry is proposed to be held and a copy of the charge together with the statement of the allegation on which they are based shall be furnished to the person charged and he shall be required to submit within such time as may be specified by the disciplinary authority, but in any case not later than a period of thirty days, a written statement of defence and also to state whether he desires an oral inquiry or to be heard in person; (b) if an oral inquiry is desired by the person charged, the school committee shall appoint an inquiry officer who shall be not below the rank of the person charged to conduct the inquiry. At that inquiry, oral evidences may be heard as to such of those allegations as are not admitted and the person charged shall be entitled to cross examine the witnesses, to give evidences in person and to call for such witnesses as he may wish, provided that the inquiry officer may for special and valid reasons to be recorded in writing, refuse to call a witness. At the conclusion of the inquiry, the inquiry officer shall prepare a report of the inquiry regarding his findings on each of the charge together with the reasons therefor; (c) the school committee shall consider the report of the inquiry officer and record its findings on each charge and if the school committee is of the opinion that any of the major penalties should be imposed, it shall-, (i) furnish to the person charged a copy of the report of the inquiry officer, where an inquiry has been made by such officer; (ii) give the person charged a notice in writing stating the action proposed to be taken and call upon him to submit within a time specified, in any case not exceeding two weeks, such representation as he may wish to make, against the proposed action; (d) on receipt of the representation, if any, made by the person charged, the school committee after considering the same, shall pass final orders in the disciplinary proceedings and communicate the same to the delinquent staff. In any case, the final orders in the disciplinary proceedings shall be issued not later than the period of six months. The school committee shall intimate the same to the Block Educational Officer and the District Educational Officer (Elementary) in respect of Pre-Primary, Primary and Middle Schools, the District Educational Officer (Elementary) of Chennai district in respect of Anglo-Indian Schools and the Chief Educational Officer in respect of High and Higher Secondary Schools and the Principal, the District Institute of Education and Training in respect of Teacher Training Institute. 30. Suspension of a staff of an aided private school -. (1) The appointing authority may place a staff under suspension,- (a) on a charge of misconduct; or (b) against whom an enquiry into grave charges is contemplated or is pending; or (c) against whom a complaint of criminal offence is under investigation or trial and if such suspension is necessary in the public interest. (2) A staff of an aided private school shall be deemed to have been suspended with effect from the date of his detention, if he is detained in custody whether on a criminal charge or otherwise, for a period exceeding forty eight hours. (3) Whenever a staff is placed under suspension, the school committee shall, immediately on the date of issue of the order placing him under suspension, communicate a copy of the order to the authority who is competent to approve the disciplinary action taken by the school committee. (4) The staff who has been placed under suspension shall be paid every month from the date of suspension, subsistence allowance at an amount equal to one half of the pay which he was drawing immediately preceding the date on which he was placed under suspension and the admissible dearness allowance and other allowances: Provided that where the period of suspension continues beyond six months, the school committee shall be solely responsible for the payment of subsistence allowance. (5) Where the person suspended has been exonerated after the conclusion of the disciplinary proceedings or where any criminal prosecution instituted against such person has ended in honourable acquittal, the school committee shall,- (a) revoke the suspension and reinstate the person immediately and communicate a copy of the order of reinstatement to the authority competent to approve the disciplinary action; (b) pay such staff, the full pay and allowances which he was drawing immediately preceding the date of suspension less the amount of subsistence allowance already paid to him for the period of suspension. 31. Resignation by the staff of an aided private school.- (1) The staff of an aided private school may, on his own volition resign his appointment by giving three months notice in writing to the school committee or by paying the school committee three months pay and allowances in lieu of such notice thereof with a copy marked to the District Educational Officer (Elementary) or the Chief Educational Officer or the Principal, District Institute of Education and Training, as the case maybe. In case of a probationer, the period of notice or the pay and allowances in lieu thereof shall be two months. He shall also give a sworn declaration to the effect that in the event of acceptance of resignation, he shall not claim any service benefit from that school and shall not seek re-employment in that school at a later date on any ground. The period of three or two months notice, as the case may be, shall be reckoned from the date of receipt of such notice by the school committee. (2) The staff who tenders resignation may withdraw the same within the intended period of resignation or before the resignation is accepted, whichever is earlier. (3) Notice of resignation submitted by the staff shall not be accepted by the school committee,- (i) if disciplinary proceeding is contemplated or pending against the staff; or (ii) if investigation by the Directorate of Vigilance and Anti Corruption (DVAC) is pending against the staff; or (iii) if any due from the staff is pending to be recovered. (4) The school committee shall pass an order either accepting the resignation or rejecting the same for reasons to be recorded in writing. (5) If the school committee agrees to accept the request of the staff, shall forward the resignation letter within a period of fifteen days from the date of receipt of the resignation letter to the competent authority for concurrence. The competent authority shall accord concurrence or otherwise within a period of one month from the date of receipt of the letter. The school committee on receipt of the concurrence of the competent authority shall pass an order within a period of fifteen days and communicate the same to the staff and to the authorities concerned. In the event of acceptance of resignation by the school committee, such staff shall be relieved of his duties with effect from the date on which he has opted to resign the post. The resignation once accepted shall be final and irrevocable. 32.Staff fixation and deployment of surplus staff on retrenchment in an aided private school.- The following norms shall be followed in the fixation of the strength of the staff based on the strength of the pupils studying in the standards / sections for which grant has been paid by the Government prior to the Academic Year 1991-1992 and the consequential deployment of the surplus staff,- A. Staff fixation.- (1)The strength of the staff of every aided private school shall be fixed based on the strength of the pupils as on the 1stday of August of every academic year. (2) The requirement of each aided private school shall be assessed separately by treating each school as a ‘unit’ for the purpose of fixing the strength of the staff. (3) The posts sanctioned to an aided private school prior to the academic year 1991 – 1992 and the strength of the staff fixed based on the strength of the pupils as on the 1st day of August of the academic year in which the fixation is done, whichever is less shall be the norms for fixing the strength of the staff of that academic year. B. Deployment of surplus staff,-(1) The District Educational Officer concerned in respect of Primary and Middle schools, the Chief Educational Officer concerned in respect of High and Higher Secondary schools and the Joint Director concerned in respect of Anglo-Indian schools shall fix the strength of the staff based on the strength of the pupils updated in the Educational Management Information System (EMIS) as on the 1stday of August of every academic year and shall complete the assessment process on or before the 12th day of August of that academic year. (2) The staff fixation statement along with the list of surplus staff identified shall be forwarded to the Secretary of the school committee or the management of the school concerned on or before the 15thday of August of that academic year. Explanation.- For the purpose of this sub-rule,- (i) the surplus staff so identified shall be the junior most staff in that school; (ii) the junior most staff so deployed will retain his seniority in the school from which he has been deployed; (iii) the school to which the junior most staff has been deployed shall pay the salary to such deployed staff and shall have the right to take disciplinary action against such staff. (3) The Secretary of the school committee or the management of the school, as the case may be, shall explore the pos-sibility of accommodating the surplus staff against any eligible vacant post in any other aided school under the same educational agency and within the Revenue District and send the report to the concerned District Educational Officer in respect of Primary and Middle schools, the Joint Director concerned in respect of Anglo-Indian schools and the Chief Educational Officer concerned in respect of High and Higher Secondary Schools by the 22ndday of August of that academic year. The concerned District Educational Officer or the Joint Director or the Chief Educational Officer, as the case may be, shall thereafter issue deployment orders to the Secretary of the school committee or the management of the concerned school from and to which the surplus staff shall be deployed, for accommodating those surplus staff within the Revenue District on or before the 31stday of August of that academic year. (4) If surplus posts with or without staff are still available after the deployment is made by the concerned Officer, the list of those surplus staff shall be forwarded to the Director concerned on or before the 10thday of September of that academic year. (5) On receipt of the list of surplus posts with and without staff,- (a) the Director concerned shall resume the surplus posts without staff to the common pool and communicate the same to the Secretary of the school committee or the management of the school, the concerned District Educational Officer, the Chief Educational Officer and the Joint Director, as the case may be; (b) in respect of surplus posts with staff, the Director concerned shall accommodate the identified surplus staff against the eligible vacancy in another aided school coming under the same educational agency in the adjacent Revenue District; (c) if no such vacancy is available in the adjacent Revenue District, such staff shall be given an opportunity of exercising his option for deployment either,- (i) to the eligible vacancy in other aided school under the same educational agency but in far away district; or (ii) to the eligible vacancy in other aided school under different educational agency but in the nearby district; (d) if there is any conflict in the selection of the school specified in clause (c) above, the senior surplus staff shall be given preference. (6) The above process shall be done by conducting counselling by the concerned Director or the Chief Educational Officer, the District Educational Officer, and the Joint Director, as the case may be, on or before the 30thday of September of that academic year. (7) Even after all these processes, if surplus staff are still available to be deployed or where such deployment is felt difficult, such surplus staff available with the Director concerned shall be sent on deputation to some other nearby Panchayat Union school by the District Educational Officer concerned or to the Government High / Higher Secondary School by the Chief Educational Officer concerned or to the Anglo-Indian School by the Joint Director concerned, till a vacancy arises in any other aided school for the purpose of deployment. (8) The educational agency of an aided private school shall not make any new appointment in the eligible vacancy available in the school till the deployment of all other surplus staff available in other aided private schools coming under the same corporate management is exhausted based on the report given by the concerned District Educational Officer, the Chief Educational Officer and the Joint Director, as the case may be to this effect. (9) The staff who is found to be surplus in an aided private school should join the school to which he has been deployed within a period of fifteen days from the date of receipt of the deployment order failing which, disciplinary action will be initiated against the staff concerned by the school from which the surplus staff has been deployed and no further grant-in-aid will be sanctioned to that particular post held by such surplus staff. (10) The staff who has been issued with deployment order has no vested right to choose a particular place since he should be prepared to work anywhere in any aided private school as ordered. (11) Where the Secretary of the school committee or the management of the school, as the case may be, refuses to relieve the deployed staff, the grant – in – aid extended to that particular post which has been declared surplus shall be stopped immediately forthwith. (12) Where the Secretary of the school committee or the management of the school, as the case may be, to which such surplus staff has been deployed refuses to accommodate the deployed staff, the Secretary of the school committee or the management of the school, as the case may be, shall not fill up the vacant post without the approval of the competent authority. In such case, if the deployment has been made by the District Educational Officer concerned in respect of Primary and Middle schools, the fact shall be intimated to the Director of Elementary Education who shall take action to send such deployed staff on deputation to some other nearby Panchayat Union school till a vacancy arises in any other aided school for the purpose of deployment as prescribed in sub-rule(7) above. If the deployment has been made by District Educational Officer concerned in respect of High and Higher Secondary schools, the fact shall be intimated to the Chief Educational Officer concerned and the Chief Educational Officer shall intimate the same to the Director of School Education who shall take action to send such deployed staff on deputation to some other nearby Government school till a vacancy arises in any other aided school for the purpose of deployment as prescribed in sub-rule(7) above. If the deployment has been made by the Joint Director concerned, in respect of Anglo-Indian schools the fact shall be intimated to the concerned Director who shall take action to send such deployed staff on deputation to some other nearby Government school till a vacancy arises in any other Anglo-Indian school for the purpose of deployment has prescribed in sub-rule (7) above. (13) If any vacancy arises in the aided school from which the surplus staff has been deployed consequent on increase in the strength of the pupils in that school in the next academic year, the surplus staff who has been deployed from that school earlier shall be re-transferred to that school on obtaining his willingness. 33. Payment of grant.- (1) Private schools which have been receiving aid prior to the academic year 1991 – 1992 may continue to be paid grant from out of the State funds, subject to the availability of funds, the norms and conditions specified in the Grant–in–Aid Code and other orders and notifications issued by the Government. (2) Such payment of grant shall be subject to the following conditions, namely:- (a) every aided private school receiving any grant or financial assistance from the Government shall levy and collect from the pupils only such fee, charges or other payment as may be specified by the Government; (b) the educational agency of a non-minority school shall employ adequate number of teaching and non-teaching staff with the approval of the authority concerned with reference to the sanctioned posts; (c) while filling up the post, the educational agency shall give preference to the staff who have become surplus in other aided private schools; (d) the grant shall be utilized only for the purpose for which it is sanctioned. (3) The authority competent to sanction grant, the rate at which and the purpose for which the grant may be paid and the procedure for the payment of grant shall be as specified in Annexure-VI. (4) The Government may withhold the grant permanently or for any specified period,- (a) if the educational agency of an aided private school contravenes any of the conditions specified in sub-rule (2); or (b) if there is no enrolment of pupils in any academic year; or (c) if any falsification of accounts or misuse of the amount of grant paid to any aided private school is held proved. (5) For the purpose of withholding the grant under sub-rule (4),- (a) in respect of an aided private school, action shall be initiated by the competent authority; (b) in respect of an aided private teacher training institute, action shall be initiated by the National Council for Teacher Education (NCTE). 34. Accounts and audit.- (1) The Headmaster or the Secretary of the school committee of every aided private school shall,- (a) maintain separate accounts of grants or funds received from the State Government or the Central Government and the property held by or on behalf of the school; (b) keep the bank accounts, ledgers, stock registers, cash books, receipts and vouchers by making proper entries; and (c) keep all the records readily available for audit at any time. (2) The authority competent to audit the accounts of an aided private Pre-Primary, Primary and Middle Schools shall be the Local Fund Audit and the authority competent to audit the accounts of an aided private High and Higher Secondary School and the Teacher Training Institute shall be the Departmental Auditor. Explanation.-For the purpose of this sub-rule, ‘Departmental Auditor’ means officials working in the Audit Wing of the Directorate of School Education. (3) The report on the audit of accounts shall be sent by the Local Fund Audit to the concerned District Educational Officer, and by the Departmental Auditor to the concerned Chief Educational Officer, and to the Principal, District Institute of Education and Training, as the case may be, with a copy to the school concerned. The concerned District Educational Officer or](http://sekarreporter.com/wp-content/themes/hueman/assets/front/img/thumb-medium-empty.png)