Tuesday, January 31, 2012

Orders on Strike Demands

Dear Comrades,


Programme: PURI WORKSHOP FROM 04.02.2012 TO 05.02.2012

Dear Comrades,


AIPEU GROUP ‘C’(CHQ) {ALL INDIA STUDY CAMP AT PURI} (ODISHA)

PURI WORKSHOP FROM 04.02.2012 TO 05.02.2012

PROGRAMME

4.2.2012 10.00 Flag hoisting
Com. M. Krishnan, Secretary General, NFPE & CHQ President
10.20 Com. M. Krishnan will be on the Chair, CHQ President
10.30 Welcome Address: Com. R. C. Mishra, Vice President, CHQ
10.45 Introduction about the aim & object of the workshop
Com. K. V. Sridharan, General Secretary
11.15 Disciplinary Rulings – “An Introduction, analysis & Challenges before Trade Unionists”
Com. M. C. Nair, Retd. SSPos, Trivandrum
13.15 LUNCH

14.15 Contributory Negligence – Protection from its misuse.
Com. M. R. Meenakshisundaram, Retd. Supervisor, Chennai GPO
16.00 Right to Information Act & Role of Trade Union activists.
Com. B. G. Tamhankar Ex-CHQ President

17.30 Group Study

Note: - All the 180 delegates will be divided into 12 groups consisting of 15 delegates in each group. The leaders of the groups will be selected among the group members during lunch break. The leaders or one representative from each group can raise any questions/doubts on disciplinary matters. Therefore there will be a group study for 1 hour from 17.30 hours to 18.30 hours.

18.30 to 20.00 Interaction sessions on all the topics discussed on 04.02.2012
Presidium will be Com. M. Krishnan, CHQ President, K. V. Sridharan, General Secretary, Com. M. C. Nair, Com. B. G. Tamhankar & Com. M. R. Meenakshisundaram.

20.00 to 21.00 Questions will be asked from the Presidium to the participants to ascertain the understanding about the topics taken on that day’s class and discussions.

21.00 Dinner

Note: - If the business could not be completed within the prescribed time, night session, if need be, will be organized.


05.02.2012 Com. Mangesh Parab, Working President (CHQ)

08.00 to 10.00 Group Study by the respective groups separately

10.00 “Leaders qualities of cadres & the Role of P3 in building joint movement”.Introduction by: Com. K. Ragavendran, Ex-Working President, CHQ

11.00 to 11.30 Discussion by representatives of 12 groups

11.30 to 14.00 “How to represent the issues by citing rules before administration”
Com. K. V. Sridharan, General Secretary will initiate the debate
Model questions will be given to each group in previous day end. The group leader/representative will present their case for the consumption of others. The group study from 08.00 AM to 10.00 AM has been organized for that purpose alone.

14.00 LUNCH

15.00 to 17.00 Postal Trade Union history & our present task
Com. M. Krishnan, CHQ President & Secretary General NFPE

17.00 to 19.00 Objective type questions will be supplied to all the participants. All are requested to furnish answers. No options in the question will be provided. The valuated result will be intimated by post to the respective participants.

19.00 Presentation of certificates to the Participants.

19.30 Feed back from the delegates

20.15 Vote of thanks Com. Rajesh, Divisional Secretary, Puri

As we have confined the workshop for two days, it will be in tight schedule. More time will be allotted to the participants to exchange and share their experiences with other delegates. All delegates may please come with full devotion to attend the workshop that they will not get any spare time during these two days. A comprehensive note on disciplinary rulings and other topics will be supplied to the delegates.

Let us make the workshop a fruitful and educative one.

Note: -
(i) The Receiption committee will organize a sightseeing tour on 06.02.2012 to the willing participants. The expenditure towards hiring bus shall be borne by the participants.
(ii) The TA/DA for CHQ office bearers/Mahila Sub Committee members may please be borne by the respective circle unions as this is exclusively an educative programme. The Circle Secretaries are requested for this effect.
(iii) All delegates are requested not to leave the workshop on both days and should not have any other programmes. Don’t book for your return ticket on 05.02.2012 before 11 PM.

PURI WORKSHOP RECEPTION COMMITTEE CIRCULAR

Dear Comrades,

AIPEU GROUP ‘C’(CHQ) {ALL INDIA STUDY CAMP AT PURI} (ODISHA)

PURI WORKSHOP
RECEPTION COMMITTEE CIRCULAR
STUDY CAMP AT PURI

REGARDING-WELCOME TO HOLY CITY

ALL THE COMRADES ATTENDING THE ENSUING STUDY CAMP AT PURI ODISHA FROM 04.02.2012 - 05.02.2012 ARE WELCOME TO THE HOLY CITY OF LORD JAGANNATH.THE VENUE STANDS IN A VERY PRIME LOCATION.

THAT IS HOTEL SONALI SEA BEACH PURI.IT IS AROUND 2 KM FROM THE RAILWAY STATION PURI.ALL THE COMRADES ARE REQUESTED TO INTIMATE THEIR DETAILS OF JOURNEY LIKE,TRAINNAME AND NO.THEY ARE COMING,TENTATIVE ARRIVAL TIME ,THEIR DEPARTURE TRAIN WITH TIME SO THAT IT WILL CONVINEINT FOR US FOR THEIR SMOOTH TRANSPORTATION FROM STATION TO THE VENUE AND VICE VERSA.THE HOTEL BUS WILL BE THEIR TO CARRY OUR COMRADES FROM STATION TO VENUE.OUR RECEPTION COMMITTEE WILL BE THEIR FOR SMOOTH CONVEYANCE.WE ARE GIVING THE MOBILE NO .SOME PRIME MEMBER OF RECEPTION COMMITTE SO THAT OUR COMRADES COMING FROM VARIOUS PARTS OF COUNTRY CAN CONTACT THEM IN THEIR NEED DURING THIS PERIOD.

MEMBER RECEPTION COMMITTEE MOB.NO.
COM.RAJESH BOHIDAR 09937435298
COM.SHYAM SUNDAR PATRA
09437287356
COM RAJ KISHORE SUAR
09861473083
COM.GURU PRASAD MOHAPATRA
09861057203

Saturday, January 28, 2012

CHARTER OF DEMANDS BY CONFEDERATION FOR ONE DAY STRIKE TO BE HELD ON 28.2.2012

Dear Comrades,

CHARTER OF DEMANDS.
PART-A.
1) Concrete measures to contain price rise
2) Concrete measures for linkage of employment protection with the concession/incentive package offered to the entrepreneurs,
3) Strict enforcement of all basic labour laws without any exception or exemption and stringent punitive measures for violation of labour laws.
4) Universal social security cover for the unorganized sector workers without any restriction
5) Creation of a National Social Security Fund with adequate resources in line with the recommendation, of NCEUS and Parliamentary Standing Committees on Labour, Stoppage of disinvestment in Central and State PSUs, the Central Trade Unions also demand immediate action by the Govt. of India to en sure:-
6) No Contractorisatlon of work of permanent/perennial nature and payment of wages and benefits to the contract workers at the same rate as available to the regular workers of the Industry/establishment
7) Amendment of Minimum Wages Act to ensure universal coverage irrespective of the schedules and fixation of statutory minimum wage at not less than Rs 10,000/-,
8) Remove the ceilings on payment and eligibility of Bonus, Provident Fund; Increase the quantum of gratuity.
9) Scrap PFRDA Bill/New Pension Scheme; Ensure pension for all.
10) Compulsory registration of trade unions within a period of 45 days and immediate ratification of ILO conventions 67 and 96.
PART-B
1. Stop downsizing, outsourcing, contractorisation, coporatorisation and privatization of Governmental functions
2. Fill up all vacant posts and create posts on functional requirements
3. Revise wages of CGEs with effect from 1.1.2011 and every five years thereafter.
4. Regularize the GDS, daily rated workers, contingent and casual workers by brining about a definite scheme of regularization.
5. Remove restriction imposed on compassionate appointment ( end the discrimination on compassionate appointment between the Railway workers and other CGEs)
6. Stop the move to introduce the productivity linked wage system; Performance related pay; introduce PLB to in all Departments; remove the ceiling of emoluments for bonus computation.
7. Settle all items of anomalies (including the MACP related anomalies) raised in the National and Departmental Anomaly committees within a fixed time frame of two months; set up the anomaly committees in those Departments where it has not been set up till date with the Standing Committee members of the National Council; convene the meeting of the Departmental Council in all Ministries/Department once in three month as envisaged in the JCM Scheme
8. Make the right to strike a legal right and stop curtailment of T.U. rights
9. Implement all arbitration awards
10.Raise the interest rate for GPF. Revise the OTA and Night duty allowance and stitching and clothing rates of uniforms
11.Merge DA with Pay for all purposes including pension as and when the DA rates croses the 50% mark.
12.Vacate all Trade Union victimizations.

Clarification regarding default fee in RD and calculation of Post Maturity Interest.

Dear Comrades,
SB ORDER NO. 31/2011
F.No.113-01/2011-SB
Government of India
Ministry of Communications & IT
Department of Posts

Dak Bhawan, Sansad Marg,

New Delhi-110001, Dated: 20.01.2012

 
 
CORRIGENDUM-III

To

All Heads of Circles/Regions

Addl. Director General, APS, New Delhi.



Subject:- Clarification regarding default fee in RD and calculation of Post Maturity Interest.



Sir / Madam,

The undersigned is directed to refer to this office letter of even number dated 13.12.2011 (SB Order No.31/2011) and Corrigendum-I issued on 20.12.2011 and Corrigendum-II issued on 02.01.2012 on the subject. This office is still receiving phone calls regarding charging of default fee in RD from 1.1.2012 under modified rules and calculation of PMI. Following further clarifications are issued on the subject:-



In case of RD



Since the rule of default fee and the software have not been amended, no default fee is to be charged if the above rule is not followed till the rule and software is amended. Default fee provision will remain the same. This rules has been got modified to avoid rush of RD work in the last week of a month. Amendment in the rule for charging default fee shall be taken up with Min. of Finance once the work of putting stamps on all the RD Passbooks is completed and depositors become familiar about the change.



In case of PMI



It is further clarified that PMI is to be calculated for the complete month from the date of maturity and remaining part of the month is to be ignored. Revised example is given below:-



if an account was matured on 26.8.2009 and the depositor attends the post office on 30.01.2012, he/she will be paid PMI at the rate 3.5% from 26.08.2009 to 25.12.2011 (28 complete months) and at the rate 4% from 26.12.2011 to 25.01.2012 (one complete month). Period from 26.1.2012 to 30.1.2012 (being part of month) will be ignored.

Yours faithfully,

(Kawal Jit Singh)

Assistant Director (SB

Maximum Limit for PLI and RPLI sum assured enhanced

Dear Comrades,

PLI & RPLI Maximum Sum Assurance Limit Revised

 

PLI Directorate has revised the maximum sum assurance limits
  • from Rs 10 lac to 20 Lac in respect of PLI
 
  • from Rs 3 Lac to 5 Lac in respect of RPLI 
 
with effect from the date of issue of notification no 25-3/2003-LI dated 17.01.2012

Revised schedule of Round Table on National Postal Policy

Dear
Comrades,









Revised schedule of Round Table on National Postal Policy. Shri Kapil Sibal, Minister of Communications and Information Technology, will be chairing a Round Table on National Postal Policy 2012.The Round Table will now be held on 1st February 2012 from 1030 hrs to 1300 hrs at FICCI, Federation House, New Delhi. It is requested that all invitees may kindly make it convenient to attend the Round Table as per the above schedule and be seated by 1015 hrs.

Post Graduate Diploma in Management (Financial Management) at National Institute of Financial Management, Faridabad

Dear Comrades,

Post Graduate Diploma in Management (Financial Management) at National Institute of Financial Management, Faridabad

India faces identity crisis

Dear Comrades,

MUMBAI - A key parliamentary body has all but hurled out India's high-profile national Unique Identification Project, perhaps the most hurried, if not largest of its kind in human history.

After a two-year life, the biometric identification scheme for 1.2 billion people faces either redesign or death. Prime Minister Manmohan Singh heads a cabinet meeting this week to decide its destiny.

Called "Aadhaar" - meaning "foundation" or "support" - India budgeted US$603 million to give a 12-digit number to each of 600 million residents by March 14, 2014, in the first two phases. It could be big money and effort down the drain.

The central government had asked Unique Identification Authority

of India (UIDAI) project chairman Nandan Nilekani to enroll 200 million people by January 2012, in a first phase. With the target set to be reached by January end, the project goes effectively into a coma if the government does not give the go-ahead.

The UID number, set to only prove identity, not citizenship [1], would be supported by biometric devices such as facial recognition systems, eye and fingerprint scanners. But the Parliament Standing Committee on Finance delivered the near knockout punch to the mega mission, with its December 13 report sharply questioning its practicability and credibility.

The Finance Committee, one of 17 such workhorse entities for legislative homework, also challenged the legality, quality of technology and potential misuse of the UID information collected over the past two years. The project had "no clarity of purpose," observed the 48-page report from 53 parliamentarians, "and it is being implemented in a directionless way with a lot of confusion". [2]

The confusion is not surprising, given that India already has one too many national ID cards, unlike the multiple-purpose single devices seen in other countries - the nine-digit Social Security number in the US, for instance, China's 18-digit Resident Identity Card, or the Hong Kong Identity Card.

In contrast, India has the Voters ID card issued by the Election Commission, the Permanent Account Number (PAN) card issued by the Ministry of Finance, the passport issued by the Ministry of External Affairs, the driving license issued by Regional Transport Offices (RTOs) - any one of which serves as the mandatory photo ID proof for uses like opening a new bank account, a cellular phone service and entering airports. And there is also the ration card issued by state governments to any Indian family needing subsidized basic groceries.

But apart from the PAN card for income tax payers, none of these national ID devices are compulsory. Now the UID increases chances of various ministries not just re-inventing the wheel, but studiously reinventing the reinvented wheel.

Adding to any overlap, India has another ongoing mega project in the Ministry of Information Technology's National Population Register (NPR). This mammoth exercise to build a database of Indian citizens includes a listing of residential houses in the country. The UID project was to later merge with the NPR. But differences of opinion have arisen whether that will happen.

Singh's cabinet meeting this week will decide whether to resolve such issues or dissolve the UID. Or perhaps invent a peculiar Ministry for National Identity Cards to avoid turf wars breaking out.
Another tacitly understood reason for the UID was fool-proof identity verification. Yet the "Aadhaar" number apparently has also been doled out to illegal residents, many of whom sneak in through India's eastern borders. The Home Ministry has strongly expressed its security concerns about the UID.

Such concerns are as ancient as Rome, the earliest known country with a concrete citizenship process. Male citizens had to register in the census once every five years, and declare details of family members, wealth and slaves. To free a slave he owned, he could register the slave in the census as a citizen, a procedure called "manumissio censu". The census gave a sense of national identity, and became a foundation of the Roman Empire.

The Roman census was compulsory. If a citizen failed to sign up, Rome was entitled to confiscate his possessions and sell him as a slave. Roman citizenship perks included the right to vote, and not to be tortured or crucified for any crime.

More modern national identity rights though serve more benign reasons. Ashwini Kumar, the Minister of State for Planning and Science and Technology, told parliament that a key objective of the UID was to ensure the economically weaker sections are not get excluded from access to governmental welfare schemes for want of identity documents.

"Aadhaar aims to provide a soft identity infrastructure which can be used to re-engineer public services so that these lead to equitable, efficient and better delivery of services," Kumar said on March 10, 2011.

For this aim, the UID project seems to have modeled itself on the 75-year old US Social Security Services number that entitles United States governmental aid, including for the homeless, disabled and health care for people over age 64. But as a two-year old project, the UID may have attempted too much too soon for too many.

The US Social Security System, for instance, reached out to 53,236 Americans in 1937. By 2008, 50.8 million American residents benefited from US$615.3 billion of governmental welfare programs. It took a journey of over seven decades before now, when one in seven Americans now benefits from the Social Security number. In contrast, the UID project aims to give 600 million people their national ID numbers in four years.

The result is tokenism in welfare rather than substance. In November 2010, for instance, 27 homeless street dwellers in New Delhi like Khaiver Hussain and Tufail Ahmed received their UID cards. Their new ID numbers helped them open bank savings accounts and access old-age pensions. But India has millions of urban homeless, and there is no focused plan to reach out to them. In Mumbai, where over one million live on the streets, the UID has opened a facility for online registering. The Internet and cyber cafes are not exactly favored mode of communication among pavement dwellers in India.

Besides the homeless, the UID project aims to enroll the aged, migrants, leprosy patients and other disadvantaged sections through an "introducer system" - where the vouching "introducer" could be a responsible citizen, from a parliamentarian to the postman.

The postman could have been a bigger fulcrum of the project. The US Social Security Administration used post offices as starting point for registration forms when it started in 1936. It now operates from 1,400 office and US embassies worldwide. India's 150,000-plus post offices - the largest postal network in the world - were not used for distributing UID applications. Where these 20,000 enrollment stations exist has not been made advertised either.

Instead of manageable morsels, the UID project may have bitten off more than it can chew - and the government may have to spit the whole mouthful out.

Doing some good is of course better than doing no good at all, but the UID could have done with a trial run in a state like Maharashtra, or a mega city like Mumbai. Glitches could have been ironed out, before gradually widening its scope on a national scale - glitches like finger prints not showing clearly in the calloused hands of laborers, a section of population the UID is targeting.

The cabinet meeting this week would decide whether the world's largest biometric ID project would solve such problems, or end up creating new ones. The parliamentary report is anyway a severe indictment on the governmental habit of launching grandiose schemes without adequate homework - particularly of the kind to see if it would be wiser to strengthen and fine-tune existing solutions.

Notes
1. "The Unique Identification (UID) number called 'Aadhaar' is a 12-digit random number. It does not contain any intelligence. The number will prove only identity and not citizenship," Ashwini Kumar, India's Minister of State for Planning, Parliamentary Affairs and Science and Technology told the Rajya Sabha (the indirectly elected Upper House of parliament) in response to a question on the UIDAI project. "No demographic or biometric information will be shared in response to requests for authentication of identity. A set of mandatory, conditional and optional demographic data such as name, date of birth, gender, name of parents, residential address and biometric features such as photograph, all 10 finger prints and iris images will together establish and verify the identity of a resident."
2. Standing Committee on Finance Report on the National Identification Authority of India Bill, 2010.

http://www.atimes.com/atimes/South_Asia/NA24Df01.html

Friday, January 27, 2012

Frequently Asked Questions and Answers on Leave Travel Concession (LTC) matters


Establishment division of Department of Personnel & Training has published an another useful ‘Frequently Asked Questions and Answers’ regarding the Leave Travel Concession (LTC) for Central Government employees.



Department of Personnel & Training Establishment (A-IV)
S.No.
Question
Answer
1.
How are the claims of LTC be adjusted in case of delayed submission?

Where advance has been drawn, the claim for reimbursement shall be submitted within one month of the completion of the return journey. 

Where no advance has been drawn, the expenditure incurred shall be submitted within three months of the completion of the return journey. 

Administrative Ministry/Department concerned can admit the claims in relaxation of the provisions subject to the following time limits without reference to DoPT: 

(a) Where no advance is taken, LTC Bill submitted within a period not exceeding six months; and 

(b) Where advance has been drawn, claim for reimbursement submitted within a period of three months after the completion of return journey (provided the Govt. servant refunds the entire advance within 45 days after the completion of the return journey. Rule 14 of CCS(LTC) Rules,1988 read with - 

O.M. No. 31011/5/2007-Estt.A dated 27th September, 2007 
2.
Can a Govt. servant visit NER or N&K on more than one occasion on conversion of Hometown under the relaxation allowed for LTC visits to NER/J&K?

Govt. servant who has availed the benefit of Home Town conversion to NER/J&K in one block (say 2006-2009) can again visit NER/J&K in the new/next block (say 2010- 2013) subject to availability of LTC in a allowed particular block so long as the relaxation is in force. 

1. 
O.M No. 31011/4/2007-Estt.(A) dated 02.05.2008 

2. 
O.M No. 31011/4/2007-EStt.(A) date 23.04. 2010 

3. 
O.M No. 31011/2/2003-EStt.(A) dated 18.06.2010 
3 .
Can a Govt. employee avail of air travel to NER/J&K in case of All India LTC if his Home town and the Headquarters are at the same place?

Both NER and J&K scheme of LTC allow relaxation for air travel on All India LTC to all categories of employees to the extent specified in the 
DOP&T’s O.M 31011/4/2007- Estt.(A) dated 02.05.2008and DOP&T’s O.M 31011/2/2003-Estt.(A) dated 18.06.2010 even if the Hometown and the Headquarters are same. 
4.

Whether Govt. servant who has already availed one Home Town LTC in the current block can avail LTC to visit NER? 
Yes, he can avail it against All India LTC.
5.
Can a Govt. servant avail the benefit of visiting NER/J&K twice in a particular block of 4 years?

Yes, a Govt. servant can visit NER/J&K by conversion of his Home Town LTC and also by availing All India LTC subject to validity period of the scheme and fulfilling of other conditions. 
6.
Can a fresh recruit avail the benefit of Home Townconversion to NER/J&K?

A fresh recruit Govt. servant can also avail benefit of HomeTown conversion to NER/J&K against one of the three occasions of Home Town available to him in each block. 
7.
Can fresh recruit avail of conversion of Home Town to visit NER/J&K under the relaxation allowed for visiting NER/J&K?

Any Govt. employee can avail of the relaxation for visiting NER/J&K and convert one Home Town LTC for such visit in a block of 4 years as long as the relaxations continue. 

1. 
O.M No. 31011/4/2007-EStt.(A) dated 02.05.2008 

2. 
O.M No. 31011/2/2003-EStt.(A) dated 18.06.2010 
8.

Can a fresh recruit Govt. servant avail of All India LTC anytime during the 4 year block? 

It can be availed only the block and not at random.
9.
Whether Carry over of LTC is allowed to fresh recruits?

Carry over of LTC is not allowed to fresh recruits as they are eligible for every year LTC for the first 8 years of service. 
10.
Who is a fresh recruit entitled for LTC every year?

A person who has joined service for the first time is treated as a fresh recruit for the first eight years. 

O.M. No. 31011/4/2008-Estt.(A) dated 23.09.2008. 
11.
How the LTC entitlements of fresh recruits are regulated in the first eight years?

On completion of one year, the Fresh recruit can be allowed 3 Home Town LTC and 1 All India LTC in each block of Four years in the first 8 years. 

O.M. No. 31011/4/2008-Estt.(A) dated 23.09.2008. 
12.

Whether Dependent parents of fresh recruits can avail LTC for the journey from Home Town to Headquarters and back? 
No, the dependent parents of fresh recruits can not avail LTC for the journey from Home Town to Headquarters and back.
13.
Whether claims for reimbursement can be allowed for road journeys by bus/taxi or other vehicle operated by private operators?

LTC Rules do not permit reimbursement for journey by a private car (owned/borrowed/hired) or a bus/van or other vehicle owned by private operators. LTC facility shall be admissible only in respect of journeys performed in vehicles operated by Govt. or any Corporation in the Public sector run by the Central or State Govt. or a local body. Rule 12(2) of CCS(LTC) Rules,1988 read with- 

DoPT’s O.M. NO. 31011/4/2008-Estt.A dated 23 September, 2008 
14.

Whether airfare of children whose full fare is charged by the airlines is reimbursed? 
If full fare has been charged by the airlines and paid by the Government servant, the same will be reimbursed.
15.

Can a Govt. servant use the service of travel agents for LTC purpose? 
Yes, but it should be limited to M/s Balmer Lawrie and Company and M/s. Ashok Travels and Tours.
16.
What is the definition of family for LTC?

For LTC purpose, family consists of 

(i) Spouse of the Govt. servant and two surviving unmarried children or Step children. 

(ii) Married daughters, who have been divorced, abandoned or separated from their husbands and widowed daughters residing with and wholly dependent on the Govt. servant. 

(iii) Parents and/or step parents residing with and wholly dependent on the Govt. servant. 

(iv) Unmarried minor brothers as well as unmarried, divorced, abandoned, separated from their husbands and widowed sisters residing with and wholly dependent on the Govt. servant provided their parents are either not alive and are themselves wholly dependent on the Govt. servant. 

Rule 4 of CCS(LTC) Rules,1988 read with 

O.M. No. 31011/4/2008- Estt.(A) dated 23.09. 2008. 
17.
What are the dependency criteria?

A member of family whose income from all sources, including pension, temporary increase in pension does not exceed Rs.3500 from 01.09.2008 and Dearness relief thereon is deemed to be wholly dependent on the Government servant. 
18.
Can parents/children residing at other places avail LTC to visit the Govt. servant at Headquarters and go back?

No, reimbursement of LTC claims being restricted to the entitlement for journey between Headquarters and place of visit, the , amount reimbursable in such cases is nil. 

O.M. No. 31011/14/86-Estt.(A) dated 07.05.1987 

Courtesy : 90paisa.blogspot.com
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