Relevant Treasury Heads under which Receipts, Deposits etc, are received and remitted. Useful to employees dealing with accounts

1. RECEIPT HEADS:
Sl.No. Item Receipt Major Head Sub-Account Number
1 Interest 0049 31
2 Stationery & Printing 0058 39
3 House Rents 0216 55
4 Power 0801 95
5 Taxes on Electricity 0043 29
2. DEPOSIT HEADS:-_______________________________________________________
Sl.No. Description of Deposit Head of Account
1 Zilla Parishad Provident Fund8338-104-01
2 Civil Deposits 8443
a) Revenue Deposits 8443-101-01
b) Security Deposits 8443-103-01
c) Civil Court Deposits 8443-104-01
d) Criminal court Deposits 8443-105-01
e) Personal Deposits 8443-106
f) Chief Minister’s Relief Fund 8443-106-106
g) Deposit of Educational Institutions 8443-123
3 Deposit of Local funds 8448
a) Village Panchayat General funds 8448-109-01-001
b) VPF –SFC 8448-109-01-002
c) VPF Finance Commission grants 8848-109-01-003
d) VPF – XI th finance funds 8448-109-01-004
e) MPP General funds 8448-109-02-001
f) MPP Education funds 8448-109-02-002
g) Women & Child Welfare funds 8448-109-02-003
h) ZP General funds 8448-109-003-001
i) ZP Education funds 8448-109-003-002
j) ZP Engineering funds 8448-109-003-003
k) ZP Loans 8448-109-03-007
l) Agriculuture Market Committee 8448-120-02
m) Zilla Grandalaya Samstha 8448-120-03
n) Municipal General Funds 8448-102-03
o)Municipal Secondary Education funds 8448-102-04
p)Municipal Elementary Education funds8448-102-05
12 Finance Commission under ZP
12 Finance Commissiner under MPP
4 Cash Remittances 8782 SA 113
(Forest, PAO & Irrigation)
5 Inter State Pensions 8793 SA 114
3. STAMPS:
Sl. No. Description Head of Account
RECEIPT OF STAMPS:
1 Court Fee Stamps 0030-01-102-00-01
2 AP Advocate Welfare funds stamps 0030-01-102-00-02
3 Other receipts 0030-01-800-81
4 N J Special Adhesive, Notorial, 0030-02-102-01
& Other stamps
5 Stamp Duty on Impressing of 0030-02-103-01
documents
6 Other receipts 0030-02-800
7 Fees for registering documents 0030-03-104-01
8 Other receipts 0030-03-800-81-001
9 User Charges 0030-03-800-81-800
REFUND OF STAMPS:
1 Refund of court fee stamps 0030-01-102-00-96
2 Refund of N J Stamps 0030-02-102-00-96
3 Refund of Stamp duty on 0030-02-901-01
impressing of documents
4 Refund of Registration Fee 0030-03-104-96
5 Discount on N J Stamps 2030-02-102-05-500-503
6 Discount on C F Stamps 2030-01-102-04-240
5. GENERAL PROVIDENT FUND
1] Regular 8009-01-101-01
2 Class-IV 8009-01-101-05
3 CSS 8009-01-101-03
4 A.I.S. 8009-01-104-01
6. LOANS AND ADVANCES
1. House Building Advance 7610-201-05
2. Motor Car Advance 7610-202-04
3. Motor Cycle Advance 7610-202-05
4. Other Conveyances 7610-203-04
5. Marriage Advance 7610-800-05
6. Festival Advance 7610-800-04
7. Computer Advance 7610-204-12
Head of Account for Rent:
0216 - Housing
01 - Government Residential Building
800 - Other Receipts
Head of Account for Remitting sale proceeds of Old furniture and news paper:
0070 - Other Administrative Services
800 - Other Receipts
80 - Sale proceeds of Dead stock and waste papers
Head of Account for Drawal of amounts on second time:
8550 - Civil advances
104 - Other Advances
03 - Other advances
Head of Account for Drawal of permanent advance for the first time:
8672 - Permanent Cash imprest
101 – Civil
Head of Account for remittances under Right to Information Act:
0070 - Other Adminisrative Services
60 - Other services
800 – Other receipts
25 - Remittances under RTI Act’2005
001 - Remittances under RTI Act’2005
Head of Account for remittances under lapsed deposits as per G.O.43 dt.22-04-2000:
Major head – Departmental receipt head
S.H.79 - Remittances to consolidate fund from deposit account
Minor Head - 800 Other receipts.
Head of Account for remittances under C.P.S
G.O.Ms.No.151 Fin(Pen I) Dept.dt.02-07-2007
K. Deposits and advances
a) Deposits bearing Interest – (For all state Govt. employees under P. R teachers)
8342 – Other deposits
117 - Defined C.P.S. for Govt. employees
Sh(04) –A.P.State Govt. employees C.P.S. (to be opened)
001 - Employees contribution
002 - Govt. contribution
b) For employees of A.P.Aided Educational Institutions
8342 – Other deposits
117 - Defined C.P.S. for Govt. employees
Sh(05) –A.P.Aided Educational institutions employees C.P.S. (to be opened)
001 - Employees contribution
002 - Govt. contribution
c) Govt. contribution
2071 – Pension & other retirement benefits
01 - Civil
117 - Govt. contribution for Defined C.P.S.
Sh(04) –Contribution to CPS of A P State Govt. employees(to be opened)
320 - Contributions
2071 – Pension & other retirement benefits
01 - Civil
117 - Govt. contribution for Defined C.P.S.
Sh(05) –Contribution to CPS of A P Aided Educational Institution employees(to be
opened)
320 - Contributions
Head of Account for G.I.S.
(G.O.Ms.No.20 F & P (Admn.II) Dept.dt.22-02-1995)
8011 – Insurance & Pension fund
107 – State Govt. employees G.I.S.
01 - GIS for State Govt. employees
02 - GIS for P.R. employees
001 - Insurance fund(Receipts/disbursements)
002 - Savings fund(Receipts/disbursements)
Head of Account for remittances under A .P Employees Welfare Fund)
(a) Contributions: 8121 – General and Other Reserve Fund
117 - Employees Welfare Fund (AP State)
(b) Loan Recovery 8342- Other Deposits
120—Misc. Deposits.
( c) Debitable Head 8342 – Other deposits
120- Misc. deposits
(08)- Deposits of Interest on EWF
001 – Loans to Govt. employees
002 - Loans to Panchayat Raj Employees
003 - Loans to Municipal/Corporate Employees
Head of Account for Pension and leave salary contribution in respect of Foreign service)
Leave salary
0070 – O.A.S.
800 - Other receipts
01 - leave salary contribution of officers on foreign service
Pension Contribution
0071 – Contribution and Recovery towards Pension & other Pensionery benefits
01 - Civil
101 - Subscription and contribution
01 - Contribution of officers on foreign service
Head of Account for sale proceeds on land)
0075 – Miscellaneous general services
105 - Sale of Land and Property
01 - Sale of land and property
INTEREST RECEIPT HEADS
1. For Interest on House Building Advance :
0049 Interest Receipt
04 Interest Receipt of State Government
800 Other Receipt
01 Loans to Government Servants
001 House Building Advance
2. For Interest on Purchage of Motor conveyance
0049 Interest Receipt
04 Interest Receipt of State Government
800 Other Receipt
01 Loans to Government Servants
002 Purchage of motor conveyance
3. For Interest on Other conveyance
0049 Interest Receipt
04 Interest Receipt of State Government
800 Other Receipt
01 Loans to Government Servants
003 Other conveyance
HEAD OF ACCOUNT:
I. 8009 - STATE PROVIDENT FUND
01 CIVIL
101 GENERAL PROVIDENT FUND
01 GPF REGULAR
II. 8009 - STATE PROVIDENT FUND
01 CIVIL
101 GENERAL PROVIDENT FUND
03 GPF C.S.S.
III. 8009 - STATE PROVIDENT FUND
01 CIVIL
101 GENERAL PROVIDENT FUND
05 GPF CLASS-IV
IV. 8009 - GENERAL PROVIDENT FUND
01 - STATE PROVIDENT FUND
104 - AIS
01 - GPF
V.BOOSTER SCHEME HEAD :
2235 - Social Security and Welfare
60 - Other Social Service
104 - Booster Scheme linked with Insurance Scheme
04 - Booster Scheme
F.B.F & GIS Head of Account
VIF.B.F.
8011 - Insurance Pension Fund
106 - FBF Govt. Employees
01 - FBF
001 - FBF Principal
VII. GIS
8011 - Insurance Pension Fund
107 - State Govt. Employees Fund
02 - GIS
002 - Principal
Head of Account for remittance of Fee collected towards attestation/ authentication of certificates of private parties for use in foreign countries
0070- Other Administrative services
60 - Other Services
800 - Other receipts
21 - Fee collected for authentication/ attestation of documents

Rejection of pliant on the ground of limitaiton-suit for declaration filed in 2013, after getting knowledge of fraudulent sale deed executed inthe year 1996. Suit whether barred by limitation is traible issue- cannot be rejected at threshold.

REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3500 OF2018(Arising out of SLP (Civil) No.26401 of 2017) CHHOTANBEN AND ANR. :Versus: …..Appellant(s) KIRITBHAI JALKRUSHNABHAI THAKKAR AND ORS. ....Respondent(s)

AIR 2018 SC 2447

Rejection of pliant on the ground of limitation-Suit for declaration filed in 2013, after getting knowledge of fraudulent sale deed executed in the year 1996. Suit whether barred by limitation is traible issue- Cannot be rejected at threshold.

Animal Protection Laws

1. It is the fundamental duty of every citizen of India to have compassion for all living creatures. Article 51A(g).

2. To kill or maim any animal, including stray animals, is a punishable offence. IPC Sections 428 and 429.

3. Abandoning any animal for any reason can land you in prison for up to three months. Section 11(1)(i) and Section 11(1)(j), PCA Act, 1960

4. No animal (including chickens) can be slaughtered in any place other than a slaughterhouse. Sick or pregnant animals shall not be slaughtered. Rule 3, of Prevention of Cruelty to Animals, (Slaughterhouse) Rules, 2001 and Chapter 4, Food Safety and Standards Regulations, 2011.

5. Stray dogs that have been operated for birth control cannot be captured or relocated by anybody including any authority. ABC Rules, 2001.

6. Neglecting an animal by denying her sufficient food, water, shelter and exercise or by keeping him chained/confined for long hours is punishable by a fine or imprisonment of up to 3 months or both. Section 11(1)(h), PCA Act, 1960.

7. Monkeys are protected under the Wildlife (Protection)Act, 1972 and cannot be displayed or owned.

8. Bears, monkeys, tigers, panthers, lions and bulls are prohibited from being trained and used for entertainment purposes, either in circuses or streets. Section 22(ii), PCA Act, 1960.

9. Animal sacrifice is illegal in every part of the country. Rule 3, Slaughterhouse Rules, 2001.

10. Organizing of or participating in or inciting any animal fight is a cognizable offence. Section 11(1)(m)(ii) and Section 11(1)(n), PCA Act, 1960.

11. Cosmetics tested on animals and the import of cosmetics tested on animals is banned. Rules 148-C and 135-B of Drugs & Cosmetics Rules, 1945.

12. Teasing, feeding or disturbing the animals in a zoo and littering the zoo premises is an offence punishable by a fine of Rs. 25000 or imprisonment of up to three years or both. Section 38J, Wildlife (Protection) Act, 1972.

13. Capturing, trapping, poisoning or baiting of any wild animal or even attempting to do so is punishable by law, with a fine of up to Rs. 25000 or imprisonment of up to seven years or both. Section 9, Wildlife (Protection) Act, 1972.

14. Disturbing or destroying eggs or nests of birds and reptiles or chopping a tree having nests of such birds and reptiles or even attempting to do so constitutes to hunting and attracts a punishment of a fine of up to Rs. 25000, or imprisonment of up to seven years or both. Section 9, Wildlife (Protection) Act, 1972

15. Conveying or carrying animals whether in or upon any vehicle, in any manner or position which causes discomfort, pain or suffering is a punishable offence under two Central Acts. Section 11(1)(d) Prevention of Cruelty to Animals, (Transport of Animal) Rules, 2001 and Motor Vehicles Act 1978.

FAQs ON REGISTRATION ACT

Q1.How ownership of immovable property is acquired?

 

Ans:-A person may acquire immovable property in any of the following ways:By inheritance of ancestral property.

    Through will.

Acquisition by oneself such as purchase etc.

Through gift, trust, settlement deeds.

Grant, sanad / Inam by the Government.

Through partition deed.

Through decree of Court.

There are two ways of acquisition:

By act of parties.

Example: Purchase, gift etc.

By operation of law

Example: Inheritance, decree of Court etc. (for details please see Transfer of Property Act, 1882 (Central Act))

 

Q2. Is it necessary to register in office of the sub-registrar to get patta/khata transferred (mutation) in respect of property acquired by inheritance?

 

Ans:-Not necessary. After the death of owner of a property his heirs, such as wife,children i.e. male and female, married or unmarried may, as per respective personal law, get the Patta/Khata transferred on production of death certificate of the owner with details of property held by him to the following officers.

 

If property is an agricultural land–Mandal Revenue Officer ( under Andhra PradeshLand Revenue Act); if property is house or vacant land in a city/village 

other than agricultural land--Offices of Corporation, Municipality, Panchayat or City survey ifsuch office exists.

 

Q3.Which are the documents required to be compulsorily registered?

 

Ans:-Gift deed of immovable property.Other non-testamentary instruments, which purport or Operate to create, declare,assign, limit or extinguish whether in the present or in future, any right, title or interest, whether vested or contingent, of the value of one hundred rupees and

upwards, to or in immovable property. Eg: Sale, mortgage, partition, release, settlement of immovable property.

Non testamentary instruments which acknowledge the receipt or payment of any consideration on account of the creation, declaration, assignment, limitation or extension of any such right, title or interest;

Leases of immovable property, Non testamentary instruments transferring or assigning any decree or order of a court or any award when such decree or order or award purports or operates to create,declare, assign, limit or extinguish whether in the present or in future, any right, title

or interest, whether vested or contingent, of the value of one hundred rupees and upwards, to or in immovable property;

The documents containing contracts to transfer for consideration, any immovable property for the purpose of section 53A of the Transfer of Property Act, 1882 shall be registered if they have been executed on or after the commencement of the Registration and Other Related Laws (Amendment) Act, 2000 and if such documents are not registered on or after such commencement, then, they shall have no affect for the purposes of the said section 53A

 

Q4.How to effect partition of property?

Ans:-If all the parties have share (common right) in the property then partition can be effected. If partition is effected through an instrument then such instrument must be compulsorily registered.

Stamp duty has to be paid in respect any kind of partition whether it is to be compulsorily registered or not.

Parties to the partition may agree to effect partition of unequal shares.

 

Q5. When there are two or more heir s, can one or two be made full owners by others by taking money in lieu of their share?

 

Ans: Yes. Any of the co-owners can individually or collectively release his / their right in favour of one or more collectively as the case may be and make him / them full owner. This kind of release can be with or without payment of money. This document is called Release.  Release can be made not only in case of inherited property but also in case of joint

purchase/acquisition.

 

Q6.What is a will?

Ans: A testamentary document by which a person bequeaths his property to be effective on his death is a will. The property will devolve on the person in whose favour it is bequeathed after death of testator.

 

Q7.Who can execute a will?

Ans:- Any person above the age of 18 years and mentally sound may execute will, but the will caused by fraud or coercion or by forcefully is not valid. Therefore a will must be executed voluntarily. Parents or guardians cannot execute will on behalf of minors or lunatics. Attestation by minimum two witnesses is necessary. Scribe (deed writer / advocate) cannot be called witness. Two independent attesting witnesses other than the scribe are necessary. Beneficiary under a will should not sign as attesting witness. In order to avoid disputes in implementation of a will, description of property and the beneficiaries should be clearly written without giving room for any doubt. No stamp duty is required to be paid. Will can be drafted on a white paper.

 

Q8.Is it compulsory to register a will?

Ans:- It is not compulsory to register. Executants may register at his option. It is better to register the will. If original is lost a certified copy can be obtained from Sub -Registrar Office.

 

Q9. Where can a will be registered?

Ans:-It can be registered in any office of the District Registrar/Sub Registrar Office of India

 

Q10.Is there any time limit to register a will?

Ans:-  There is no such time limit. It can be registered at any time after its execution.

 

Q11. Can a will be cancelled?

Ans:- The testator can cancel his will at any time during his lifetime.

 

Q12.Can a registered will be rectified or cancelled?

Ans:- If executant of a will wishes to rectify, change the content by way of

addition/deletion of any recital in the original will may do so during his lifetime . This is called codicil. This document does not require any stamp duty.

 

Q13.Can a will be registered even after the death of the testator?

Ans: - Yes, claiming party under the will have to produce will, records relating to the death of the testator, witnesses and the scribe before the Sub Registrar. If Sub Registrar is satisfied about the truth and genuineness of the execution of the will, he will register. There is a procedure called “will enquiry” to be followed by the Registrar/Sub Registrar to register a will presented after the death of the testator.

 

Q14.What is the stamp duty and registration fees for registration of a will?

Ans: - There is no Stamp duty on will deed. For registration of will during the life time of the testator Rs.100 Registration fee prescribed + User Charges applicable. To register the will after the death of the testator Registration fee of Rs.100 and inquiry fee including batta, processing expenses at actual will be collected. 

 

Q15.Is a certified copy of will available to everybody?

 

Ans: - A certified copy of a registered will is available to the testator only during his lifetime. After his death anybody can obtain after producing proof of death of testator.

 

Q16.How to keep contents of a will confidential?

Ans:-Will can be deposited in a sealed cover in office of the District Registrar. A feeof Rs.500-00 prescribed to deposit will in a sealed cover. Depositor or authorizedperson (executor) can withdraw the sealed cover containing a will, if desires to do so.

 

Q17.What is the procedure to obtain sealed cover containing a will after the death of the depositor?

Ans:-On making an application along with proof of the death of the depositor,District Registrar will open sealed cover in the presence of the applicant and it will be registered . Certified copy will be issued if desired. A fee of Rs.100-00 prescribed to  open a sealed cover.

 

Q18.What is the procedure for effecting mutation of the property got through a will?

Ans:-After the death of the testator, person claiming through the will

have to apply to the concerned authorities as explained in question no.2 along with the copy of the will and death proof. 

 

Q19.What are the documents prohibited from

registration under the Registration Act in A.P?

Ans:-Section 22-A of the Act of 1908 as amended by the State of Andhra Pradesh, asit presently stands, reads as under:

 

 "22-A. Prohibition of Registration of certain documents:

--The following classes of documents shall be prohibited from registration, namely:--documents relating to transfer ofimmovable property, the alienation or transfer of which is prohibited under any statute of the State or Central Government;documents relating to transfer of property by way of sale, agreement of sale, gift,exchange or lease in respect of immovable property owned by the State or CentralGovernment, executed by persons other than those statutorily empowered to do so;

 

Documents relating to transfer of property by way of sale, agreement of sale, gift,exchange or lease exceeding (ten) 10 years in respect of

immovable property, owned by Religious and Charitable Endowments falling under the purview of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987 or byWakfs falling under the Wakfs Act, 1995 executed by persons other than thosestatutorily empowered to do so;

 

Agricultural or urban lands declared as surplus under the Andhra Pradesh LandReforms (Ceiling on Agricultural Holdings) Act, 1973 or the Urban Land (Ceilingand Regulation) Act, 1976;

 

Any documents or class of documents pertaining to the properties the State Government may, by notification prohibit the registration in which avowed or accrued interests of Central and State Governments, Local Bodies, Educational, Cultural,Religious and Charitable Institutions, those

attached by Civil, Criminal, Revenue Courts and Direct and Indirect Tax Laws and others which are likely to adversely affect these interest.

For the purpose of clause (e) of sub - section (1), the State Government shall publish a notification after obtaining reasons for and full description of properties furnished by the District Collectors concerned in the manner as may be prescribed. 

 

Q20.What is the purpose of Registration?

Ans:

-

By Registration of transaction of immovable property will become permanent public record. This is a notice to the general public. Those getting transfer of property should verify whether such property has been previously encumbered. According to Transfer of Property Act right, title or interest can be acquired only if the deed is registered.

 

Q21.What are the effects of not registering a document required registration?

Ans:- If a deed of transfer, which is compulsorily registrable, is not registered it will not be admissible in evidence (Sec.49 of Registration Act 1908)

 

Q22.Is there a time limit for presentation of a document for registration after its execution

?

Ans:-Document may be presented for registration within four months from the date of execution (signature).

If a document is executed out of India, the period of four month

s will be counted from the date of its first receipt in India.

After four months document may be presented within another four months with penalty subject to maximum of ten times the registration fees if the District Registrar grants permission. But document may be presented before Sub Registrar within eight months. Thereafter it cannot be accepted for registration. 

 

As posted in http://registration.ap.gov.in/CitizenServices/FAQS

Punishment for Offences under NDPS ACT-Less than 1 kg Ganja to be tried by JFCM

Punishment for Offences under NDPS ACT

NDPS Act views drug offences very seriously and penalties are stiff. The quantum of sentence and fine varies with the offence. For many offences, the penalty depends on the quantity of drug involved - small quantity, more than small but less than commercial quantity or commercial quantity of drugs. Small and Commercial quantities are notified for each drug.

Under NDPS Act, abetment, criminal conspiracy and even attempts to commit an offence attract the same punishment as the offence itself. Preparation to commit an offence attracts half the penalty. Repeat offences attract one and half times the penalty and in some cases death penalty. Since the penalties under this Act are very stiff, several procedural safeguards have been provided in the Act. Some immunities are also available under the Act.

The penalties for various offences under the NDPS Act are as follows:

OFFENCES AND PENALTIES

Offences	Penalty	Sections of the Act
Cultivation of opium, cannabis or coca plants without license	Rigorous imprisonment-up to 10 years + fine up to Rs.1 lakh	Opium - 18(c) Cannabis - 20 Coca-16
Embezzlement of opium by licensed farmer	Rigorous imprisonment -10 to 20 years + fine Rs. 1 to 2 lakhs (regardless of the quantity)	19
Production, manufacture, possession, sale, purchase, transport, import inter- state, export inter-state or use of narcotic drugs and psychotropic substances	Small quantity - Rigorous imprisonment up to 6 months or fine up to Rs. 10,000 or both. More than small quantity but less than commercial quantity - Rigorous imprisonment. up to 10 years + fine up to Rs. 1 Lakhs. Commercial quantity - Rigorous imprisonment 10 to 20 years + fine Rs. 1 to 2 Lakhs	Prepared opium-17 Opium – 18 Cannabis - 20 Manufactured drugs or their preparations-21 Psychotropic substances -22
Import, export or transhipment of narcotic drugs and psychotropic substances	Same as above	23
External dealings in NDPS-i.e. engaging in or controlling trade whereby drugs are obtained from outside India and supplied to a person outside India	Rigorous imprisonment 10 to 20 years + fine of Rs. 1 to 2 lakhs (Regardless of the quantity)	24
Knowingly allowing one's premises to be used for committing an offence	Same as for the offence	25
Violations pertaining to controlled substances (precursors)	Rigorous imprisonment up to 10 years + fine Rs. 1 to 2 lakhs	25A
Financing traffic and harboring offenders	Rigorous imprisonment 10 to 20 years + fine Rs. 1 to 2 lakhs	27A
Attempts, abetment and criminal conspiracy	Same as for the offence	Attempts-28 Abetment and criminal conspiracy - 29
Preparation to commit an offence	Half the punishment for the offence	30
Repeat offence	One and half times the punishment for the offence. Death penalty in some cases.	31 Death - 31A
Consumption of drugs	Cocaine, morphine, heroin - Rigorous imprisonment up to 1 year or fine up to Rs. 20,000 or both. Other drugs- Imprisonment up to 6 months or fine up to Rs. 10,000 or both. Addicts volunteering for treatment enjoy immunity from prosecution	27 Immunity - 64A
Punishment for violations not elsewhere specified	Imprisonment up to six months or fine or both	32

SMALL AND COMMERCIAL QUANTITIES

For several offences under the NDPS Act, the punishment depends on whether the quantity of drug involved is small, is more than small but less than commercial or is commercial. Small and Commercial quantities for each drug have been notified. http://www.cbn.nic.in/html/qtynotif.PDF . The quantities for some common drugs are as follows:-

Drug	Small Quantity	Commercial Quantity
Amphetamine	2 grams	50 grams
Buprenorphine	1gram	20 grams
Charas/Hashish	Charas/Hashish	1 kg
Cocaine	2 grams	100 grams
Codeine	10 grams	1 kg
Diazepam	20 grams	500 grams
Ganja	1 kg	20 kg
Heroin	5 grams	250 grams
MDMA	0.5 gram	10 grams
Methamphetamine	2 grams	50 grams
Methaqualone	20 grams	500grams
Morphine	5 grams	250 grams
Poppy straw	1 kg	50 kg

For the offence of recovery of ganja upto 1000 gms. the punishment provided by the amending Act is only six months R.I. and a fine which may extend to Rs. 10,000/- or with both. Therefore, in accordance with 36-A of the Act and Section 4(2) Cr.P.C. the said offence is triable by the Magistrate as summary trial under Chapter XXI of the Cr.P.C.