Question : WAGE INTERNAL AUDIT IN CIL

(a) whether wage audit or internal audit is conducted by the chartered and cost accountants and their companies or firms in various ancillary units of the Coal India Limited;

(b) if so, the names of individuals, companies and firms engaged or being engaged during the last three years till 28th February, 2003;

(c) Whether the retired officers of the Coal India limited and its ancillary companies are also there in these companies and firms;

(d) If so, the details thereof;

(e) Whether most of these companies engage fresh college students in place of qualified or semi qualified article clerks for wage audit or internal audit;

(f) If so, the action taken against such companies or firms?

THE MINISTER OF COAL (SHRI KARIYA MUNDA)

(a): Yes, Sir. Firms of chartered/ cost accountants have been appointed for conducting wage audit and internal audit in various subsidiaries of Coal India Limited.

(b): Names of companies/firms engaged for internal audit appointed by Coal India Limited for its subsidiaries is given at Annexure-I. Company wise details of companies/ firms appointed for wage audit is given at Annexure-II.

(c): Yes, Sir. As per the record available in some of the audit firms some retired officers of Coal India Limited and its subsidiaries were working as partners in these firms.

(d): The list of retired officers of Coal India Limited and its subsidiaries who were engaged in some of the Internal Audit Firms are enclosed at Annexure-III. The list of retired officers of Coal India Limited and its subsidiaries who were engaged in Wage Audit Firms in different subsidiaries are enclosed at Annexure-IV.

(e): As per the terms of appointment they are to engage qualified and semi-qualified persons and assistants.

(f): Not applicable in view of answer (e) above.

Annexure-I

List of retired Officers of Coal India Limited and its Subsidiaries who are engaged in some of the Internal Audit Firms as available in the record.

Sl.	Name of retired	Firm in which	Place of
No.	employees	engaged	work as shown in application
1.	Shri Anupam Mitra,	M/s. George Read &	ECL

2.	Partner	Co.,	Shri KK Sengupta,	-do-	CIL	Qualified Asstt.,

3.	Shri S.B. Das, Partner	M/s. AR Das &	CIL	Associates

4.	Shri S.J.B. Rana,	M/s. Konar Mustafi	CIL/BCCL	Partner	& Associates

5.	Shri S.P. Bhattacharya	M/s. S.P.	BCCL	& Co.	Bhattacharya & Co.
6.	Shri G.G. Ghosh,	M/s. Ghosh Dutta &	CIL/ECL

7	Partner	Co. 

8.	Shri K.K. Dutta,	-do-	Partner	Shri G.C. Chakraborty,	-do-	Partner

9.	Shri S.K. Pandit,	M/s. N.	NCL	Partner	Mukhopadhyay & Co.
10.	Shri Nirvoy	Mukhipadhyay, Partner
11.	Shri S.N. Kastha,	M/s. A.R. Maiti &	ECL	Qualified Asstt.	Co.
12.	Shri S.P. Debnath,	M/s. A. Nandy &	ECL	Qualified Assistant,	Co.
13.	Shri A.K. Sinha,	M/s. D.P. Sen &	ECL	Partner	Co.
14.	Shri G.G.	M/s. GGM & Co.	BCCL	Mukhopadhyay, Partner
15.	Shri S. Maulik,	-do-
16.	Partner	-do-	CMPDIL
17.	Shri P. Chakraborty,	-do-	Partner	WCL	Shri A.C. Mukhopadhyay	Partner	SECL
18.	Shri U.Narain, Partner	M/s. U. Narain &	CIL	Co.
19.	Shri C.K. Dey, Partner	M/s. C.K. Dey &	CCL	Co.
20.	Shri Basudeb	M/s. Susanta P	SECL
21.	Bhattacharya,	Mukherjee & Co.
22.	Shri A. Sengupta,	-do-	ECL	Shri S. Ganguli
23.	Shri S. Bishnu,	M/s. C. Dutta &	ECL	Partner	Co.
24.	Shri S. Ghosh,	M/s. D. Bagchi &	SECL	Qualified Asstt.	Co.


Annexure-II
Eastern Coalfields Limited
Details of retired employees of CIL and its Subsidiaries working as Partners in Audit Firms	appointed for Wages Audit for the Period from Jan.,2001 to March, 2002 by ECL.
1. M/s. Mitra Ghosh & Associates, Durgapur,
(a) Mr. D.K. Mitra, Ex.Sr.Executive,CIL.
2. M/s. Mukhopadhyay, Bandopadhyay & Associates, Kolkata,.
(a) Mr. S.K. Chakarborty, Ex.CFM, CIL.

(b) Mr. S.M. Chowdhury, Ex. Dy.CFM, ECL.
3. M/s. Bhattacharjee, A.B. & Associates, Kolkata.

(a) Mr. A.K. Paul, Ex. Sr. Executive, CIL.
4. M/s. Bothra Nirmal Associates, Kolkata.

(a) Mr. S. Ambastha, Ex. CGM(PAD), CIL.
5. M/s. N. Mukhopadhyay & Co., Howrah.
(a) Mr. S.K. Pandit, Ex. Dy. CFM, NCL.

(b) Mr. N. Mukhopadhyay, Ex. FM, NCL.
6. M/s. S.N. Das & Company, Dhanbad.
(a) Mr. S.N. Das, Ex. Addl. CFM, BCCL.
7. M/s. Bandopadhyay, Bhowmik & Co., Kolkata.
(a) Mr. S.P. Ganguly, Ex. F.M.

(b) Mr. S.P. Sengupta, Ex. F.M.
8. M/s. V.S. Bengani & Co., Kolkata.
(a) Mr. S. Bengani, Ex. COF, CMAL and also worked in Sales & Mktg. Division, ECL.
9. M/s. Roy & Associates, Kolkata.
(a) Mr. A. Roy, Ex. Dy. F.M., CCL.
10. M/s. S.P. Bhattacharjee & Co., Kolkata.
(a) Mr. S.P. Bhattacharjee, Ex. Dy.CFM, ECL/BCCL.
11. M/s. S. Karmakar & Company, Asansol.
(a) Mr. S. Karmakar, Ex. Dy.CFM, BCCL.
12. M/s. S. Banerjee & Co., Dhanbad.
(a) Mr. S. Banerjee, Ex. CFM, BCCL.
13. M/s. Kartick Ch. Pratihar, Dhanbad.
(a) Mr. K.C. Pratihar, Ex. CFM, BCCL
14. M/s. U.S. Prasad & Co., Patna.
(a) Mr. U.S. Prasad, Ex. Sr.A.O., BCCL.
15. M/s. S.K. Roy & Co., Kolkata.
(a) Mr. S.K. Roy, Ex. Dy.CFM, CCL.
16. M/s. Konar Mustafi & Associates, Asansol.
(a) Mr. Rana S.J.B. Singh, Ex. Dir(F), BCCL.
Details of retired Officers of CIL and its ancillary Companies Working as Partners	in the Audit Firms appointed for checking of fixation of salary & wages of Wage Board	employees & Executive as per NCWA-VI.

Sl.No.	Name of the Firm	Name of Ex.Employees of CIL and its ancillary	companies working as partner in the Audit Firms

1.	M/s. Mitra, Ghosh & Associates,	Mr. D.K. Mitra,Ex.Finance	CAs, Durgapur	Executive, CIL.

2.	M/s. Roy & Associates,	Mr. A.Roy, Ex.Dy.FM,CCL.	Cost Accountants, Kolkata,

3.	M/s. S.K. Goswami & Associates,	Mr. S.K. Dey, Ex.AO, CCL.	CAs, Kolkata.

4.	M/s. S.K. Roy & Company,	(i) Mr. S.K. Roy, Ex.Dy.CFM,CCL	Cost Accountants, Kolkata.	(ii) Mr. B. Dasgupta, Ex.Dy.CFM,CIL.

5.	M/s. S. Karmakar & Company,	Mr. S. Karmakar,Ex.A.F.M., BCCL.	Cost Accountants, Sitarampur.
6.	M/s. S.P. Bhattacharjee & Co.,	Mr. S.P.Bhattacharjee, Ex.AFM, BCCL.	Cost Accountants, Kolkata.

7	M/s. Ghosh, Dutta & Co.,	(i) Mr. G.G.Ghosh, Ex. GM(F), CCL.	Cost Accountants, Kolkata.	(ii) Mr. K.K.Dutta, Ex. ACFM, CIL.

8.	M/s. Das, Bairagya & Associates,	Mr. Gopal DasBairagya, Ex.ACFM, CIL.	Cost Accountants, Kolkata.

9.	M/s. S. Banerjee & Company,	Mr. S. Banerjee,Ex.CFM, BCCL.	Cost Accountants, Dhanbad.
10.	M/s. R.A. Singh,	Mr. R.A. Singh, Ex.Controller of Chartered Accountants, Ranchi.	Accounts, ECL.
11.	M/s. K.C. Pratihar,	Mr. K.C. Pratihar,EX.CFM, BCCL.	Cost Accountants, Dhanbad.
12.	M/s. U.S. Prasad & Co.,	Mr. U.S. Prasad, Ex.Sr.FO, BCCL.

South Eastern Coalfields Limited
DETAILS OF AUDIT FIRMS IN WHICH EX-OFFICIALS OF CIL/SUBSIDIARIES ARE PRESENTLY ENGAGED.
Name of the person	Designation
Sl.No.	Name of the Firm	who worked in	CIL/Subsidiaries
1.	Singh	Sri R.D.Singh	GM(Finance)	Associates	Late U.Narain	Director(Finance)

2.	U.Narain & Co.	Sri Rana	Director(Finance)

3.	Konar,	S.J.B.Singh	Mustaphi &	CGM(Finance)	Associates.	Sri S.Das 

4.	Das, Ghosh,	Director(Finance)	Choube &	Sri S.Jha	Addl.CFM	Associates.	Sri N.Krishna Rao &	GM(Finance)

5.	S.Jha &	Sri N.R.Dutta	Finance Manager	Associates.	Sri
6.	N.Krishna Rao.	B.K.Bhattacharaya	Sr.Accounts Officer

7	Bandopadhyay,	Sri Debabrata	Dy.Chief Finance	Bhowmick & Co.,	Sanyal	Manager

8.	A.K.Makhal &	GM(Finance)	Associates.	Sri C.K.De	Dy.CFM

9.	C.K.De &	Sri G.G.Ghosh	Dy.CFM	Associates.	Sri B.C.Neogi
10.	Ghosh Dutta &	Sri S.M.Choudhary	Co.	Sr.Accounts Officer
11.	A.C.Dutta &	Dy.CFM	Co.,	Sri Mahesh Shah
12.	Mukhopadhyaya,	Sri S.K.Pandit	Dy.CFM	Bandopadhyaya &	Accounts Officer	Associates.	Sri S.K.Roy	Director(Finance)
13.	Mahesh Shah	Sri Parthasarathy	Sr.Accounts Officer
14.	N.Mukhopadhyay	Bishnu & Co.	Sri A.K.Sinha	Sr.Accounts Officer
15.	S.K.Roy & Co.	Sri S.B.Chatterjee	Dy.CFM
16.	C.Dutta & Co.
17.	D.P.Sen & Co.	Sri U.S.Prasad	Accounts Officer
18.	Soumaya, Dutta	Sri	& Associates.	S.P.Bhattacharaya
19.	U.S.Prasad & Co.,	Sri Sushil Agrawal
20.	S.P.Bhattacharaya & Co.
21.	Sushil & Surendra.
Central Coalfields Limited
Name of the person who worked
Name of the Firm	in CIL/Subsidiaries
Shri U Narain, Ex-D(F), CCL.
U Narain & Co.	Shri N Biswas, Ex-GM(F), CCL	Shri S Jha, Ex-D(F), CCL
Suresh Jha & Co.	Shri R A Singh, Ex-CGM(F), CIL
Singh Mukherjee &	Shri K G Mukherjee, Ex-CFM,CCL
Associates	Shri A Roy, Ex-DFM, CCL
Roy & Associates	Shri S Chowdhury, Ex-DCFM, CCL	Shri A K Sinha, Ex-CFM, CIL
D P Sen & Co.	Shri S K Roy, Ex. DCFM, CCL
S K Roy & Co.	Sri B Dasgupta, Ex-DCFM, CCL	Shri S K Khan, Ex-DCFM, CCL	Shri S K Pandit, Ex-DCFM, CCL
N Mukhopadhyay & Co.	Shri Anupam Mitra, Ex-D(F),CCL
George Read & Co.	Shri K K Sengupta, Ex-AFM, ECL	Shri B C Neegy, Ex-DCFM, CIL
A C Dutta & Co.	Shri S Roy Chowdhury, Ex-CFM,ECL
Bandopadhyay
Bhaumik & Co.	Shri S P Debnath, Ex-DCFM, CCL	Shri S B Das, Ex-CGM(F), CIL
A K Das &
Associates	Shri G G Ghosh, Ex-GM(F), CCL
Ghosh Dutta & Co.	Shri K K Dutta	Shri G C Chakraborty, Ex-DCR, ECL	Shri A K Sabul, Ex-DCFM,
V Rohargi & Co.	CMPDIL
Bharat Coking Coal Limited
List of Retired persons working with the Audit Agency.
Sl.No.	Name of the Firm	Retired employee associated with the Firm
1).	Singh Mukherjee &	1). Sri P.A. Singh, Ex-G4(F)	Associated,	Chartered ECL.	Accountant.	2). Sri. K.G. Mukherjee, Ex. GM, CCL.
2).	George Road & Co.,	1). Sri. A>Mitra, Ex, D(P),	Chartered Accountant.	CCL.
3).	P.K. Banerjee & Co., Cost	1). Sri. P.K. Banerjee Ex.	Accountant.	DCFM, BCCL.
4).	S. Banerjee & Associates,	Sri. S. Banerjee, Ex.	Cost Accountant.	Addl.CFM, BCCL.
5).	S. Banerjee & Associates,	One Partner- Mr. Chakraberty,	Cost Accountant.	Ex.GM, CIL.
6).	Kumar Musthapih &	Sri. Rama S.J.B. Singh, Ex-	Associates, Chartered	D(F), BCCL.	Accountant.
7).	S.N.Das & Co., Cost	Sri S.N. Das Ex. DCFM, BCCL.	Accountants.
8).	Karmakar Samanta &	Ex. FM, ECL.	Associates, Cost Accountants.
9).	Ghosal & Ghosal & Co.,	1). Partners GP Kundu Ex-FM, ECL	Cost Accountants .	2). Sri . PP Lal worked in BCCL.	3). Sri. AK Dasgupta, Ex-Dy.CFM, BCCL
10).	MD Sinha & Co., Cost	Sri. MP Sinha, Ex-FM, BCCL.	Accountants.
11).	Bairauya & Associates,	Partner	Cost Accountants.	Sri. D.S. Bhattacharjee	worked as Addl. CFM, CIL.
12).	V.K. Jindal & Co.,	One Partner Sri SR Singh, Ex-	Chartered Accountant.	CFM, CIL.

Northern Coal Fields Limited
Year 2000-01
S.No. Name of the Audit Firm	Name of retired officer of CIL	& it`s Ancillary Co. working in	the Audit Co. / Firm
1	M/s. Ghoshal & Co.,	NIL	Chartered Accountants,	4, Ganesh Chandra Avenue, 3rd	Floor, Kolkata 700 013.
2	M/s. N. Mukhopadhyay & Co.,	Sri N.Mukhopadhyay, Ex. Finance Executive, NCL - Partner	Chartered Accountants,	Sri S.K.Pandit, Ex. Dy.CFM, NCL - Partner	19, Netaji Subhas Road,	Howrah 711 101
3	M/s. S.K.Roy & Co.,	Sri S.K.Roy, Ex.Dy.CFM, NCL - Partner	Cost Accountants,	Sri S.K.Khan, Ex.Dy.CFM, CIL - Partner	Basona Shopping Complex,	Sri B.D.Gupta, Ex.CFM in Coal Co.-Partner	Room No.15, 30, Nager Bazar	Road, Kolkata 700 074
4	M/s. Ghosh Dutta & Co.	Sri C.G.Ghosh, Ex.GM(F),CCL - Partner	Cost Accountants, 8/2 Kiron	Sri K.K.Dutta, Addl.CFM, CIL -	Shankar	Partner	Roy Road, Room No. 5, 1st	Sri G.C.Chakraborty, Ex.Dy.CFM,	Floor,	ECL- Partner	Kolkata 700 001	Sri S.K.Chakraborty, Ex.Cost Accountant, NCDC- Partner
5	M/s. Gupta Jeswani & Co.	NIL	Chartered Accountants,	Dal Bazar Tiraha, Lashkar,	Gwalior 474 009 (MP)
6	M/s. U.Narain & Co.	Sri U.Narain, Ex. D(F), CCL - Partner	Chartered Accountants	Sri N.Biswas, Ex.GM(F),CCL- Partner	Trinity Complex, 1st Floor,	Sri K.B.Saran, Ex.AFM, CCL - Staff	6, H.B. Road, Ranchi 834 001	Sri R.P.Sinha,Ex.Dy.FM,CCL- Staff
7	M/s. Chatrath & Chandra	NIL	Chartered Accountants	203, C.A. Chamber, 18/12	W.E.A.	Karolbagh, New Delhi 110 005
8	M/s. Rathi Pasari &	NIL	Associates	Chartered Accountants	208-311, Trade House, 14/3	South	Tukoganj, Opp. Dhakkanwala	Kuan, Indore 452 001 (MP)
9	M/s. Sushanta P Mukherjee &	NIL	Co. Chartered Accountants,	2B, Grant Lane, 3rd Floor,	Room No.49A	Kolkata 700 012 (WB)
10	M/s. Vinay Jain & Associates,	NIL	Chartered Accountants,	18/12, W.E.A., Pusa Lane,	Arya Shankar Road, Karolbagh,	New Delhi 5 
Year 2001-02
S.No. Name of the Audit Firm	Name of retired officer of CIL	& it`s Ancillary Co. working in	the Audit Co. / Firm
1	M/s. A.C. Dutta & Co.	Sri B.C.Neogi, Ex.Dy.CFM,CIL - Partner	Cost Accountants,	10, K.S. Road, 2nd Floor,	Kolkata - 1 
2	M/s. N. Mukhopadhyay & Co.,	Sri N.Mukhopadhyay, Ex. Finance Executive, NCL - Partner	Chartered Accountants,	Sri S.K.Pandit, Ex. Dy.CFM, NCL - Partner	19, Netaji Subhas Road,	Howrah 711 101 
3	M/s. S.K.Roy & Co.,	Sri S.K.Roy, Ex.Dy.CFM, NCL - Partner	Cost Accountants,	Sri S.Chaudhary, Ex.Dy.CFM, ECL - Partner	Basona Shopping Complex,	Room No.15, 30, Nager Bazar	Road, Kolkata 700 074 
4	M/s. Ravi Kumar Kalyani & Co.	NIL	Chartered Accountants,	Girdhar Ka Chauraha,	Mirzapur 231 001 
5	M/s. Gupta Jeswani & Co.	NIL	Chartered Accountants,	Dal Bazar Tiraha, Lashkar,	Gwalior 474 009 (MP) 
6	M/s. U.Narain & Co.	Sri U.Narain, Ex. D(F), CCL - Partner	Chartered Accountants	Sri N.Biswas, Ex.GM(F),CCL- Partner	Trinity Complex, 1st Floor,	Sri K.B.Saran, Ex.AFM, CCL - Staff	6, H.B. Road, Ranchi 834 001	Sri R.P.Sinha,Ex.Dy.FM,CCL- Staff	Sri K.C.Jerath, Ex.CFM, NCL- Staff
7	M/s. S.B.S. Associates	NIL	Chartered Accountants,	Krishna Kunj, 74 A, Park	Street, Kolkata 17 
8	M/s. Rathi Pasari &	NIL	Associates	Chartered Accountants	208-311, Trade House, 14/3	South	Tukoganj, Opp. Dhakkanwala	Kuan, Indore 452 001 (MP) 
9	M/s. Sushanta P Mukherjee &	NIL	Co. Chartered Accountants,	2B, Grant Lane, 3rd Floor,	Room No.49A	Kolkata 700 012 (WB) 
10	M/s. Mukhopadhyay	Sri S.K.Chakraborty, Ex.CFM &	Bandopadhyay	GM(Vig.),CIL - Partner	& Associates, Cost	Sri M.N.Chail, Ex.Dy.CFM -	Accountants,	Partner	10, Govt. Place East, 31 B,	Ezra Mansion	3rd Floor, Kolkata 69 

Appointment for the year 2002-03 has not been made for wages audit.
Western Coalfields Limited
Details of Audit Firms and Officers appointed in the firms during year 2002-03
SL.	NAME OF THE AREA	NAME OF THE AUDIT	NAME OF THE
NO.	FIRMS	RETIRED OFFICERS OF COAL INDIA	LIMITED AND ITS ANCILLARIES
1	BALLARPUR AREA	M/S KONAR MUSTAPHI &	1. SHRI ASHOK	ASSOCIATES, KOLKATTA	KUMAR KOPALKER, EX DIRECTOR (FINANCE), WCL	CHARTERED ACCOUNTANT	2. SRI RANA.J.S.B.	FIRM	INGH, EX DIRECTOR (FINANCE), B.C.C.L.
2	MAJRI AREA	M/S S. JHA &	1. SHRI SURESH	ASSOCIATES, RANCHI	JHA, EX DIRECTOR (FINANCE) , C.C.L.	COST ACCOUNTANT	FIRM 
3	CHANDRAPUR AREA	M/S R.R. MAMIDWAR &	NOT APPLICABLE	‘A’	COMPANY, CHANRAPUR	CHARTERED ACCOUNTANT	FIRM
4	CHANDRAPUR AREA	M/S SHANTANU DESHMUKH,	NOT APPLICABLE	‘B’	NAGPUR	CHARTERED ACCOUNTANTS 
5	WANI AREA	M/S D. P. DUTTA &	1. SHRI D. P.	COMPANY, NAGPUR	DUTTA, EX CGM (FIN), W.C.L.	COST ACCOUNTANT FIRM 
6	WANI NORTH &	M/S GIRISH CHANDAK &	NOT APPLICABLE	COMPANY, NAGPUR	CWS, TADALI	CHARTERED ACCOUNTANT	FIRM
7	NAGPUR ‘A’ AREA	M/S SINGH DAS &	1. SHRI R.D.	ASSOCIATES, BILASPUR	SINGH EX GM (FIN), SECL	COST ACCOUNTANT FIRM 
8	NAGPUR ‘B’ AREA	M/S V. S. SATHE &	1. SHRI V. S.	&	COMPANY. NAGPUR	SATHE, EX. F.M., W.C.L.	WCL HEAD QUARTER	COST ACCOUNTANT FIRM 
9	NAGPUR ‘C’ AREA	M/S S.M. GANGULAY,	NOT APPLICABLE	KOLKATTA	COST ACCOUNTANT 
10	UMRER AREA	M/S RATAN CHANDAK &	NOT APPLICABLE	COMPANY, NAGPUR	CHARTERED ACCONTANT	FIRM
11	PENCH ‘A’ AREA	M/S D.B.K. ASSOCIATES,	NOT APPLICABLE	KOLKATTA	CHARTERED ACCOUNTANT	FIRM
12	PENCH ‘B’ AREA	M/S A.R. DAS &	SHRI S.B. DAS,	ASSOCIATES, KOLKATTA	EX. C.G.M. (FINANCE), C.I.L.	CHARTERED ACCOUNTANT	FIRM
13	KANHAN ‘A’ AREA	M/S MAHESH SHAH,	NOT APPLICABLE	NAGPUR	CHARTERED ACCOUNTANT 
14	KANHAN ‘B’ AREA	M/S CHICHWADKAR &	NOT APPLICABLE	COMPANY, NAGPUR	CHARTERED ACCOUNTAT	FIRM
15	PATHAKHERA ‘A’	M/S S.R. NARKE &	NOT APPLICABLE	AREA	ASSOCIATES, NAGPUR	CHARTERED ACCOUNTANT 
16	PATHAKHERA ‘B’	M/S R.M. ASSOCIATES,	NOT APPLICABLE	AREA	PATNA	CHARTERED ACCOUNTANT	FIRM
Year 2001-02
SL.	NAME OF THE AREA	NAME OF THE AUDIT	NAME OF THE
NO.	FIRMS	RETIRED OFFICERS OF COAL INDIA	LIMITED AND ITS ANCILLARIES
1	BALLARPUR AREA	M/S KONAR MUSTAPHI &	1. SHRI ASHOK	ASSOCIATES, KOLKATTA	KUMAR KOPALKER , EX DIRECTOR (FINANCE), WCL	CHARTERED ACCOUNTANT	2. SHRI RANA.J.S.B. SINGH, EX DIRECTOR	FIRM	(FINANCE), B.C.C.L.
2	MAJRI AREA	M/S S. JHA &	1. SHRI SURESH	ASSOCIATES, RANCHI	JHA, EX DIRECTOR (FINANCE) , C.C.L.	COST ACCOUNTANT FIRM
3	CHANDRAPUR `A`	M/S RUSTOMJI N. MEHTA	NOT APPLICABLE	AREA	& COMPANY, MUMBAI	CHARTERED ACCOUNTANT	FIRM
4	CHANDRAPUR `B`	M/S RATHI & RATHI,	NOT APPLICABLE	AREA	CHANDRAPUR	CHARTERED ACCOUNTANTS	FIRM
5	UMRER AREA	M/S SHANTANU DESHMUKH,	NOT APPLICABLE	NAGPUR	CHARTERED ACCOUNTANTS 
6	WANI NORTH AREA	M/S D. P. DUTTA &	1. SHRI D. P.	&	COMPANY, NAGPUR	DUTTA, EX CGM (FIN), W.C.L.	CWS TADALI	COST ACCOUNTANT FIRM 
7	KANHAN `A` AREA	M/S R.M. ASSOCIATES,	NOT APPLICABLE	PATNA	CHARTERED ACCOUNTANT	FIRM
8	KANHAN `B` AREA	M/S GIRISH CHANDAK &	NOT APPLICABLE	COMPANY, NAGPUR	CHARTERED ACCOUNTANT	FIRM
9	NAGPUR `A` AREA	M/S V. S. SATHE &	1. SHRI V. S.	COMPANY. NAGPUR	SATHE, EX F.M., W.C.L.	COST ACCOUNTANT FIRM 
10	NAGPUR `B` AREA	M/S N. KRISHNA RAO	1. SHRI N.	&	KRISHNA RAO, EX. ADDL. C.F.M., W.C.L.	W.C.L.	COST ACCOUNTANT	HEADQUARTERS
11	NAGPUR `C` AREA	M/S DAS, GHOSH &	1. SHRI S. DAS,	CHOUBEY, NAGPUR	EX. C.G.M. (FINANCE), W.C.L.	CHARTERED ACCOUNTANT 
12	PENCH `A` AREA	M/S D.B.K. ASSOCIATES,	NOT APPLICABLE	KOLKATTA	CHARTERED ACCOUNTANT	FIRM
13	PENCH `B` AREA	M/S G.G.M. & COMPANY,	NOT APPLICABLE	KOKATTA	CHARTERED ACCOUNTANT	FIRM
14	PATHAKHERA `A`	M/S A.C .DUTTA &	1. SHRI B. C.	AREA	COMPANY, KOLKATTA	NEOGI, EX. D.C.F.M., C.I.L.	COST ACCOUNTANT FIRMS 
15	PATHAKHERA `B`	M/S MAHESH SHAH,	NOT APPLICABLE	AREA	NAGPUR	CHARTERED ACCOUNTANT
16	WANI AREA	M/S S.R. NARKE &	NOT APPLICABLE	ASSOCIATES, NAGPUR	CHARTERED ACCOUNTANT 
Year 2000-01
SL.	NAME OF THE AREA	NAME OF THE AUDIT	NAME OF THE
NO.	FIRMS	RETIRED OFFICERS OF COAL INDIA	LIMITED AND ITS ANCILLARIES
1	PATHAKHERA AREA	M/S KONAR MUSTAPHI &	1. SHRI RANA.J.S.B. SINGH,	ASSOCIATES, KOLKATTA	EX-DIRECTOR (FINANCE), B.C.C.L.	CHARTERED ACCOUNTANT	FIRM
2	MAJRI AREA	M/S S. RISHI &	NOT APPLICABLE	COMPANY, GURGAON	CHARTERED ACCOUNTANT	FIRM
3	CHANDRAPUR `A`	M/S GIRISH CHANDAK &	NOT APPLICABLE	AREA	COMPANY, NAGPUR	CHARTERED ACCOUNTANT	FIRM
4	CHANDRAPUR `B`	M/S RUSTOMJI N. MEHTA	NOT APPLICABLE	AREA	& COMPANY, MUMBAI	CHARTERED ACCOUNTANT	FIRM
5	UMRER AREA	M/S V. S. SATHE &	1. SHRI V. S.	COMPANY. NAGPUR	SATHE, EX F.M., W.C.L.	COST ACCOUNTANT	FIRM 
6	WANI NORTH AREA	M/S R.M. ASSOCIATES,	NOT APPLICABLE	PATNA	CHARTERED ACCOUNTANT	FIRM
7	KANHAN AREA	M/S S.R. NARKE &	NOT APPLICABLE	ASSOCIATES, NAGPUR	CHARTERED ACCOUNTANT
8	NAGPUR `A` AREA	M/S SALVE & COMPANY.	NOT APPLICABLE	NAGPUR	CHARTERED ACCOUNTAT	FIRM
9	NAGPUR `B` AREA	M/S MAHESH SHAH,	NOT APPLICABLE	NAGPUR	CHARTERED ACCOUNTANT
10	PENCH AREA	M/S N. KRISHNA RAO	1. SHRI N. KRISHNA RAO,	COST ACCOUNTANT	EX. ADDL. C.F.M., W.C.L.
11	CWS, TADALI	M/S A. S. BISWAS &	NOT APPLICABLE	COMPANY, KOLKATTA	CHARTERED ACCOUNTANT	FIRM
12	BALLARPUR AREA	M/S U. NARAIN &	SHRI U. NARAIN,	COMPANY, RANCHI	EX DIRECTOR (FINANCE), C.C.L.	CHARTERED ACCOUNTANT	FIRM
13	WANI AREA	M/S A. S. BISWAS &	NOT APPLICABLE	COMPANY, KOLKATTA	CHARTERED ACCOUNTANT	FIRM

Mahanadi Coalfields Limited
LIST OF AUDITORS APPOINTED FOR LAST THREE YEARS IN MCL FOR WAGE AUDIT INDICATING OFFICER
YEAR NAME OF THE AUDITOR	REMARKS
1999-2000
M/S D.RATH & ASSO TALCHER
M/S P.K.SAHU & CO BHUBANESWAR
BISWAS DASGUPTA DUTTA & RAY KOLKATA
M/S SOUMYA DUTTA & ASSO KOLKATTA
M/S PRASAD KRISHNA &ASSO TALCHER	EX-EMPLOYEE
M/S P.S.ROY & ASSO KOLKATTA
SINGH MUKHERJEE & ASSO RANCHI	EX-EMPLOYEE
SINGH RAY MISHRA & CO BHUBANESWAR 
2000-01
M/S MISHRA BADHAI & ASSO SAMBALPUR
V.ROHATOGI & CO RANCHI
DAS PATTNAIK & CO BHUBANESWAR
C.K.DEY & ASSO KOLKATTA	EX-EMPLOYEE
P.K.SAHOO & CO BHUBANESWAR
DEB P BISWAS & CO KOLKATTA 
2001-02
M/S R.S.SAHU &CO BHUBANESWAR
M/S MUKUND B. MISHRA& CO DELHI
M.M.BASU & CO KOLKATTA
BASAK ROY & CO KOLKATTA
M/S P.S.ROY & CO KOLKATTA
S.P.BHHATACHARYA & CO KOLKATTA	EX EMPLOYEES
A.K.TRIPATY & CO BHUBANESWAR
MU ASSOCIATES BHUBANESWAR