Abattoir

Pre-Feasibility Study
ABATTOIR
(Slaughterhouse)
Small and Medium Enterprise Development Authority

Government of Pakistan
www.smeda.org.pk
HEAD OFFICE Waheed Trade Complex, 1 Floor , 36-Commercial Zone, Phase III, Sector XX, Khayaban-e-Iqbal, DHA Lahore Tel: (042) 111-111-456, Fax: (042) 5896619, 5899756 helpdesk@smeda.org.pk
st
REGIONAL OFFICE PUNJAB Waheed Trade Complex, 1st Floor, 36-Commercial Zone, Phase III, Sector XX, Khayaban-e-Iqbal, DHA Lahore. Tel: (042) 111-111-456 Fax: (042) 5896619, 5899756 helpdesk@smeda.org.pk
REGIONAL OFFICE SINDH 5TH Floor, Bahria Complex II, M.T. Khan Road, Karachi. Tel: (021) 111-111-456 Fax: (021) 5610572 helpdesk-khi@smeda.org.pk
REGIONAL OFFICE NWFP Ground Floor State Life Building The Mall, Peshawar. Tel: (091) 9213046-47 Fax: (091) 286908 helpdesk-pew@smeda.org.pk
REGIONAL OFFICE BALOCHISTAN Bungalow No. 15-A Chaman Housing Scheme Airport Road, Quetta. Tel: (081) 831623, 831702 Fax: (081) 831922 helpdesk-qta@smeda.org.pk
May 2002
Abattoir (Slaughterhouse)
DISCLAIMER
The purpose and scope of this information memorandum is to introduce the subject matter and provide a general idea and information on the said area. All the material included in this document is based on data/information gathered from various sources and is based on certain assumptions. Although, due care and diligence has been taken to compile this document, the contained information may vary due to any change in any of the concerned factors, and the actual results may differ substantially from the presented information. SMEDA does not assume any liability for any financial or other loss resulting from this memorandum in consequence of undertaking this activity. Therefore, the content of this memorandum should not be relied upon for making any decision, investment or otherwise. The prospective user of this memorandum is encouraged to carry out his/her own due diligence and gather any information he/she considers necessary for making an informed decision. The content of the information memorandum does not bind SMEDA in any legal or other form.
DOCUMENT CONTROL
Document No. Revision Prepared by Approved by Issue Date Issued by PREF-35 1 SMEDA-Punjab GM Punjab May 25, 2002 Library Officer
1 PREF-35/May, 2002/1
1 INTRODUCTION
1.1 The Concept of Slaughter in Islam I find not in the message received by me by inspiration any (meat) forbidden to be eaten by one who wishes to eat it, unless it be dead meat, or blood poured forth, or the flesh of swine, for it is an abomination or, what is impious, (meat) on which a name has been invoked, other than God's. But (even so), if a person is forced by necessity, without willful disobedience, or transgressing due limits, thy lord is oft forgiving, most merciful. (Al- Anam 145) The Quran has numerous injunctions, instructing its followers to choose and consume good and wholesome foodstuffs. Islam places a very strong emphasis on cleanliness and hygiene in every sphere of life. As such, before performing our daily prayers, ablution, as means of cleaning ourselves, is compulsory, and must be performed in the correct manner. The concept of cleanliness is also extended to matters, especially in context of food and drink. Islam has introduced the concept of slaughter, whereby a naturally Halal animal would have to be properly slaughtered prior to consumption. The act of slaughtering is to ensure the quality of meat and to avoid any microbial contamination. For example, a dead but unslaughtered animal is normally associated with disease. Therefore, slaughtering is mandatory to ensure the complete drainage of blood from the animal's body, thus minimizing the chance of microbial infection. This is compatible with the overall concept of cleanliness that is always emphasized in Islam. To determine the Halal/Haram status of foodstuffs and other materials, Islam has laid general guidelines on this matter, namely: All the raw materials and ingredients used must be Halal. Naturally Halal animals, such as cattle, goats etc. must be slaughtered according to Islamic rites, the rituals specified. The act must be performed by a mentally sound Muslim, to sever the blood and respiratory channels of the animal, using a very sharp cutting tool such as a knife. The Halal ingredient must not be mixed, or even come into contact with Haram materials, during storage, transport, cooking, serving, etc.
The production of Halal food is not only beneficial to Muslims, but also to nonmuslim food producers, by means of an increased market acceptance of their products.
2 PREF-35/May, 2002/1
1.2 Project Scope The subject pre-feasibility study provides information about the investment opportunity in an abattoir (Slaughterhouse). The abattoir will provide slaughtering and allied services to the local traders, and butchers. However, some of its capacity will be utilized for slaughtering animals for own supply of meat in the local as well as in the international market, hence contributing towards earning foreign exchange for the country. The proposed project will also have the potential for further development of animal by-products processing industry. The slaughterhouse, which is technically equipped for slaughtering cattle, sheep, goats etc. will also have the potential for further development of operations such as by-product processing/utilization, meat preservation, meat processing butchering and development of meat market. 1.3 Opportunity Rationale Agriculture plays a central and vital role in the development and growth of economy of Pakistan. Livestock is an important sector of Pakistan, which accounts nearly 36 percent of agriculture value added and about 9.0 percent of GDP. Its net foreign exchange earnings were to the tune of Rs. 39.5 billion in 1999-2000, which is almost 9 percent of total value of exports of Pakistan. Unfortunately, the meat processing industry of Pakistan could not reap the benefit of export business due to lack of proper facilities available. The potential of the livestock in rural economy may be realized from the fact that 30- 35 million rural population is engaged in livestock rising. The average herd size per household is 2-3 cattle/buffalo and 5-6 sheep/goat per family. Table 1-1 Livestock Population of Pakistan (Million No.) Species 1996-97 1997-98 1998-99 1999-2000 2000-2001(E)
Cattle 20.8 Buffalo 20.8 Sheep 23.7 Goat 42.7 Camels 0.8 E: Estimated
21.2 21.6 22.0 22.4 21.4 22.0 22.7 23.3 23.8 23.9 24.1 24.2 44.2 45.8 47.4 48.2 0.8 0.8 0.8 0.8 Source: Ministry of Food, Agriculture and Live Stock
3 PREF-35/May, 2002/1
Table 1-2 Livestock products Products Units 1996-97 1997-98 1998-99 1999-2000 20002001(E) 985.0 649.0 324.0 120.6 40.9 7.6 37.2 1010.0 666.0 333.7 123.5 41.2 7.8 38.2
Beef Mutton Bones Fats Blood Hides Skins
(000 Tonnes) (000 Tonnes) (000 Tonnes) (000 Tonnes) (000 Tonnes) Million Nos. Million Nos.
919.0 602.0 302.3 112.6 32.8 7.1 34.5
940.0 617.0 309.2 115.2 33.6 7.3 35.3
963.0 633.0 316.3 117.8 34.4 7.5 36.3
E: Estimated
Source: Ministry of Food, Agriculture and Livestock
Lack of appropriate slaughtering facilities and unsatisfactory slaughtering techniques causes unnecessary losses in meat as well as in valuable by-products like hides & skins. Animals are slaughtered in places which are frequently polluted with blood, intestinal contents and dirty effluents, and which are not well protected against insects and germs. Meat produced under such conditions quickly deteriorates due to the bacterial infection and could cause food poisoning. In the absence of inspection, meat from sick or parasite-infected animals may well be a vector for spreading diseases, affecting human beings as well as animals. Furthermore, meat quality is adversely affected by careless handling under unhygienic conditions in the slaughterhouse. In addition, by-products are not properly handled/utilized and, instead of being an asset, are considered as an annoyance. Therefore there is need of establishment of slaughterhouse facilities of a sufficiently high standard but still simple would improve the situation. Therefore, this prefeasibility study has been made of a medium size slaughterhouse equipped with medium level semi mechanized technology. By providing value added services, the slaughterhouse can utilize the abundant and unexplored resources of Pakistan. 1.4 Capacity The capacity of proposed slaughterhouse is 2,500 small and 250 large animals per day. The capacity utilization varies depending on the staff efficiency and availability of animals. To make it more prudent, 10% capacity utilization has been assumed to be attained with a growth rate of 25%. 1.5 Total Project Cost
The total project cost is Rs.20, 227, 828 Capital cost Rs. 18,181750 Pre-operational cost Rs. 909,088 Working capital Rs. 1,136990
4 PREF-35/May, 2002/1
2 THE CURRENT SLAUGHTERING PRACTICES

2.1
Public Sector
For carrying out study of present slaughtering practices Lahore market has been selected. In Lahore, there are four slaughterhouses owned and managed by Municipal Corporation Lahore (MCL) at Kot Kamboh, Baghbanpura and Shahdara with Slaughtering capacity for 6,700 small and 610 large animals. This capacity is sufficient for meeting only 75% meat requirement of the city. The remaining 25% is being supplied from outside the city, and by illegal slaughtering.
Indeed the present premises are fairly old structures, had been built several years ago, and at when a time municipal engineering and public health requirements were less stringent and different from those prevailing now. These slaughterhouses handle the bulk of public slaughters, and as such, they are not slaughterhouse but can be referred to as slaughter slabs merely a place for slaughter with no proper arrangement of hygiene and sanitation. These premises merely make facilities available for use by butchers and traders (not licensed) for the slaughter of livestock at fee of Rs. 10 per small animal and Rs.20 per large animal. No storage facility and sufficient quality control measures are available there. Most of the times, Meat gets rotten especially in summer season. This problem is intensified while the meat is sold through the butchers shops to final customers. All the meat is not sold to customers in daytime, and not all the unsold meat is frozen to keep it in hygienic condition. The primitive conventional fashion slaughtering results in wastage and damage to by-products. There is also lack of essential allied facilities. The prevailing conditions are discouraging for the export of meat and meat by-products. 2.2 Private Sector Modern Abattoirs
There is only one modern abattoir working in private sector in the whole province of Punjab. It is semi mechanized and has minimum required facilities for export of
5 PREF-35/May, 2002/1
meat in Middle East countries. It is located near Mureedka on Mureedka Shiekhupura road currently this slaughterhouse can process 500 small animals per day. Another slaughterhouse is situated at Kot -Lakhpat, which has only a chiller and no slaughtering and de-skinning facilities. These slaughterhouses have insufficient capacity to fulfil the local and international demand for meat. 2.3 Exports
The conventional and unhygienic meat processing system prevalent in the country was mainly responsible for the setback to the export of meat from Pakistan to the UAE and other Middle East countries. Meat export from Lahore started in the beginning of the year 2000 when carcasses of goats and large animals were airlifted. The PIA cargo service have made arrangement of highly insulated sealed chambers to help export of meat from Pakistan The meat was processed under a special arrangement between the exporters and the Metropolitan Corporation of Lahore, which runs four abattoirs in the city. Table 2-1 Export of Meat from Pakistan (Year 2000-2001)
Products in Countries Meat Bovine Fresh/Chill with Bone Saudi Arabia Dubai Sultanate of Oman Kuwait Qatar U SA Abu Dhabi Sharjah Netherlands Bahrein Meat Bovine Fresh/Chill Boneless Sultanate of Oman Meat Bovine Frozen with Bone Qatar Meat Bovine Frozen Boneless Bahrein Meat of Sheep, Fresh or Chill Saudi Arabia Sultanate of Oman Qatar Dubai Sharjah Kuwait Bahrein Malaysia Abu Dhabi USA Quantity (kg) 251,675 139,063 51,016 31,410 13,848 6,568 6,600 1,200 900 570 500 500 500 11,000 11,000 4,000 4,000 598,338 304,133 211,650 28,265 43,370 4,680 1,835 1,515 1,170 1,080 640
6 PREF-35/May, 2002/1
Value 000 Rs 20,769 11,598 3,942 2,304 1,497 757 390 94 79 59 50 54 54 813 813 402 402 51,547 26,506 18,271 2,930 2,827 375 191 174 135 98 40
Source: Export Promotion Bureau
The exporters were allowed to slaughter their animals in the Municipal Corporation Lahore (MCL) slaughterhouse at Kot Kamboh on meatless days (off days for local sales) i.e. Tuesday and Wednesday. The export continued for some months as the importers in the Middle East markets preferred Pakistani animal meat as compared to India and Bangladesh. It could not be continued due to non-existence of hygienic standards of slaughtering facilities.
MARKETING
The proposed slaughterhouse will identify and develop such services and products that will help to cater the unfulfilled market for quality meat and its by-products in an effective and efficient manner on the following grounds: The slaughterhouse, duly equipped with modern facilities and hygienic standards, can carve a niche in the existing market through properly defined segments and create a competitive strength over municipality-owned and managed slaughterhouses. This unique marketing position can be attained through formulation an adequate marketing mix. The slaughterhouse can achieve differential competitive advantage by. Physical differentiation through distinguishing own product in quality and appearance. Psychological differentiation through labeling, stamping, packing advertisement, salesmanship and sales promotion. Differentiation through its distinctive environment of pleasant surroundings, personal attention and improved services. Differentiation through physical distribution capabilities by making meat readily available at customers doorstep. Differentiation through pricing and terms of sales and services. Slaughtering services to local butchers and traders (chilling services are optional) Slaughtering and chilling services to exporters Direct sale of meat in local and international markets.
The following type of services will be offered for small animals and large animals:
The financial model of this feasibility depicts the picture of product mix of the above options. The prices of services have been taken at current/prevailing market and there is a margin to decrease prices of services offered. The decision of selecting the distribution channel will be based on the identification of target market. For local market, the slaughterhouse can target the needs of health conscious people through departmental stores, chain stores, other retail outlets, but in the initial stage, opening of own retail outlet is not recommended, because it will require investment and specialized skills of retailing business. Foreign contracts can be obtained with the assistance of Export Promotion Bureau (EPB). The management of EPB are already working on it to facilitate the export of meat. The slaughterhouse can also serve the existing meat exporters.
7 PREF-35/May, 2002/1
4 PREMISES AND SITE FOR SLAUGHTERHOUSE

4 .1
Slaughterhouse Premises
Modern abattoirs have a proper abattoir design, equipment and services. Proposed abattoirs will be operated on industrial lines like a process type industry with a wide range of services featuring cold storage, processing, proper byproduct utilization and waste management activities. 4.2 Site Selection
In Lahore, the ideal location is Multan Road near Motorway opening or Raiwind Road. It will be more appropriate if it is off the main road to provide a peaceful and clean working environment. Slaughterhouses should be situated at a distance from the residential areas. This is to prevent possible inconvenience to the residents, either by way of pollution from slaughter wastes or by way of nuisance from noise or stench/smell. Conversely, remote location secures the premises from contact and likely contamination from residential units close by. Nevertheless, some proximity to the city or town should be maintained to take advantage of vital services such as power and water supplies. Another feature of the area selected is that it must be open, treeless and with air currents to provide for natural lighting and ventilation as dark environments can cause lapses in hygiene while stagnant air can induce growth of germs on meat and meat handling equipment. Trees also attract birds, which are agents of contamination. Slaughterhouse premises near waterlogged areas must be avoided. Evidently, such sites can raise sanitation problems as in the breeding of mosquitoes and stagnation of wastes. Where possible, the location of the plant should be made at a higher elevation relative to the surroundings. Location near watercourses or inland bodies of water such as rivers, lakes and lagoons is also inadvisable. This is to avoid the temptation of discharging wastes into the waters with consequent pollution and cross-contamination of the premises. Liquid waste can, however, be discharged into these waters provided it is treated and rendered safe for aquatic life or for humans using the waters. 4.3 Area
1.5 Acres (12 Kanals or 66,000 sq. ft.) of land with an estimated cost of Rs 2,400,000 is proposed for a medium size slaughterhouse. The details of land utilization are given in financial model. 4.4 Layout
The choice of a site for construction must be followed by considerations for layout. Here, both the premises and the immediate environment need consideration. They
8 PREF-35/May, 2002/1
must have physically identifiable operational zones such as lairage, slaughtering, dressing, inspection cold storage, dispatch chambers by-product accumulations and offals cleaning areas, each in turn provided with its given set of equipment and operating gear. Auxiliary services and functions such as livestock marketing, hide-drying and manure accumulation and collection etc. if any, must be located at some distance from the plant. In other words, no activities should take place in the immediate environs of the premises other than the resting of animals. 4.5 Materials for Construction and Installation The general principle regarding the choice of materials for constructing and equipping slaughterhouse is that the materials must be durable and be able to resist deterioration or destruction from external influences such as the weather, air, steam, water and insects. This means that materials such as swish; wood, thatch and corrugated iron are undesirable. Instead, brick, stone, reinforced concrete, asbestos, tile and slate should be used. For the operating chambers, materials used must not be pervasive to water and blood or stained by fat; glazed tile or a hard smooth material should be used for the walls to facilitate cleaning and prevent absorption of moisture and fat. A similar principle should apply to the selection of equipment for the chambers; stainless steel, galvanized metal and aluminum are good choices for metal fittings or furnishings while plastics may suit containers and working surfaces.
9 PREF-35/May, 2002/1
5 OPERATIONAL PROCESSES
5.1 Lairage The animal should be given rest for at least 12-18 hours before slaughtering and only water should be given to it in this process. Process Flow of Slaughterhouse
10 PREF-35/May, 2002/1
5.2
Slaughtering
Slaughters are done manually. The animal being cast down is laid on its back, while the neck vessels and passages (esophagus and trachea) are severed by a single slash of a sharp knife. Bleeding proceeds to completion. 5.3 Bleeding
Slaughtered animals must be positioned first for bleeding. A vertical or hanging position is achieved by shackling below the hock of one hind leg and hoisting the animal (head down) to a convenient height. Alternatively, the animal can be placed horizontally on a concrete slab or a sturdy plastic pallet for bleeding. Hoist bleeding is more hygienic and is recommended. It also facilitates collection of blood for further use. 5.4 Skinning
It is removing the skin of animals. Skinning will be done in hanging position with facilities/equipment of railing, the individual carcasses one after another. 5.5 Eviscerating
The next step is to cut open the animal body to dislodge the contents and produce the carcass. It is important that the carcass remains or is placed in the hanging position on railing. 5.6 Post-mortem Inspection
Inspection will be carried out by professional veterinarians and public health inspectors are to be employed, as it is required by the MCL. (provision of their salaries has been provided in the financial analysis). Their duty is to examine the slaughter products for evidence of disease and abnormality and reject/eliminate them from the public meat supply. 5.7 Rigor Mortis process
Before chilling, for at least 2-4 hours, air is provided by fans to carcasses in a separate room.
6 HUMAN RESOURCE REQUIREMENTS

It is essential to provide adequately trained staff to carry out the above processes and improve slaughter hygiene and meat quality, reduce raw material losses, increase utilization of by-products, and thereby increase profitability. To meet this objective, proper training is required for the meat workers who are to operate these facilities. The type of personnel needed and their cost is given in financial analysis.
11 PREF-35/May, 2002/1
7 FACILITIES, EQUIPMENTS AND TOOLS

7.1 Water and Drainage The slaughterhouse must have a dependable source of clean water, preferably pipeborne, to maintain hygienic and sanitary services in the plant. The water must be well distributed in terms of point-location inside the premises and must be hot, if possible, for hygienic washing of products and facilities. It would be useful, to install a reservoir or tank on the premises as a security against shortages and breakdown of pumps. Drainage of water is one of the main considerations in any slaughterhouse. All washings or wet cleaning must course over the slaughter floor into a collecting drainage and empty eventually outside the building. The floor should be designed to slope toward the main collecting drain, the latter in turn to slope toward exterior connecting pipes. The walls must have a hard smooth surface to prevent staining with blood and fat and hence facilitate cleaning; on the other hand, the floor must be rough or grooved to forestall slipping. 7.2 Lighting and Ventilation
Lighting is another important requirement of the slaughterhouse. Electricity connection will be obtained from WAPDA, but a diesel generator is provided for emergency supply of electricity. Transparent insets can also be made in the roofing at vantage points to provide natural lighting or sky lighting. Wide lintel windows (e.g. aluminum frame), covered with gauze to exclude insects, also serve the same purpose, as well as provide ventilation. 7.3 Equipment The standard installation and equipment required in modern slaughterhouse are those necessary to effect a rapid and hygienic conversion of livestock into meat. The operation required to prepare the offal for further use or disposal into waste, otherwise referred to loosely as cleaning and rendering operations. The facilities required for these services must be carefully selected and kept separate. For dressing, the following equipment is employed: 7.3.1 The Hoist: Devices for lifting up the animal for bleeding; it can be operated manually, mechanically or electrically. The hoisting system is often built into an overhead railsystem to facilitate movement of the animal for dressing and the carcass for inspection. 7.3.2 Overhead rail-system/conveyors It will be used to facilitate the movement of carcasses.
12 PREF-35/May, 2002/1
Consisting of schedule 80 pipe (seamless) channels, hanging supports, supporting plates complete in all respects, painted in red oxide suitable to hang on the existing girders. The 500 ft long rail system will cost as follows: 500ft @ Rs. 750/rft plus 15% GST (Rs.375, 000 + Rs.56, 250)
7.3.3 Shekels/Hanging Hooks
Rs.431, 250
It will be used for hanging of carcasses. Hanging hooks complete with roller, bearing, hanging brackets and hooks in stainless steel will cost as follows: 1300 hooks @ Rs. 1000 each plus GST (Rs.1300, 000+Rs. 195,000) For large animals skinning cradles can be used. 7.3.4 Offal Gear The offal gear comprises the following as major equipment: Collecting Troughs These are containers for receiving blood or collecting gut material and are also utilizable for disposal of non-carcass components. Offal Cleaning Tables Often built into the offal chamber wall, they may be of concrete, galvanized metal or stainless steel and provided with high-pressure water points for cleaning offal. 7.4 Slaughtering Tools Rs. 1,495,000
Relatively fewer tools are required for the slaughter and some can be made by local metal workshops or blacksmiths. The most commonly used slaughtering tools are shown in the Figure 7.4.1 Skinning Knife As the name implies, this knife is used for the removal of the animal's skin. Also with a six-inch blade and characteristically curved backwards to allow for ease of operation, it can be used to scrape off burned hair from carcasses being dressed with the skin-on. 7.4.2 Meat Saw A replaceable blade handsaw, which is used in sawing through bone. 7.4.3 Meat Chop: Also called the cleaver, the meat chop is a heavy axe used for separating heavy structures, e.g. the head from the neck or the shanks from the leg.
13 PREF-35/May, 2002/1
7.4.4 Spreader: A metal device for suspending the animal body and spreading out the legs for dressing and inspection. 7.4.5 Grinding and Honing Stones: Grinding stones are coarse grained and used for the initial sharpening of knives into thin edges, and then finished with the homer, which is of fine-grain to provide extra thinness. Either oil or water may be used in sharpening knives to prevent the stone from heating the knives. 7.4.6 Steel: A long, tapering rounded and smooth metal rod on which knives are smoothened from time to time to improve keenness. The pictures of the slaughtering tools are shown in the following Figure 7-1.
14 PREF-35/May, 2002/1
Figure 7-1 Slaughtering Tools
7.4.7 Meat Tree/Hooks: Metal devices with bent-out curved ends for holding or displaying parts of the slaughtered meat and offal for washing and inspection. The estimated cost of other tools and equipment has been given in financial analysis. 7.5 Storage Equipment and Consignment of Meat
Traditionally, meat is preferred warm, in the freshly slaughtered state; hence it is delivered to markets soon after inspection. Butchers, hence, tailor their supplies to
15 PREF-35/May, 2002/1
the daily needs of the community and surpluses hardly occur. By choice, therefore, cold storage facility is provided to cater to the need of export business and supply of meat to hotels, supper markets, high-class departmental stores etc. The development of cold storage in large municipalities should be made a matter of deliberate policy. This becomes necessary as the population increases and the demand for meat goes up. Refrigeration also improves meat marketing, especially at the cold store level where consumer selection for quality offers additional cash advantages to the butcher. Details of two cold storages is being provided for chilling. The details and cost is as under. 7.5.1 Insulation cold store Prefabricated all metal clad, polyurethane injected panels, sectionally constructed for accurate and simple field erection Walk-in cold store size 40x 50x 12 Cold store #1: Size 40x 25x 12 Cold store #2: Size 40x 25x 12 1 Cost of sandwich panels Rs. 1,600,000 2 Sales Tax @ 15% Rs. 240,000 Labor charges for assembling of panels Rs. 80,000 7.5.2 Refrigeration system Description Cold Store [2 units] Insulation: Polyurethane 5 thick Type: Sandwich Panels Temp: 0 Celsius Product: Meat Product incoming temp: 35 Celsius Input product per day 1,000 kg/day Refrigeration Load: 160,000 BTU/hr Cooled Condensing Unit Number 2 Unit x 2 cold stores 4 Units Price @ Rs 205,000/Unit Rs 1,800,000 Sales Tax @ 15% Rs 270,000 Evaporator Unit Number 2 Unit x 2 cold store 4 Units Price Rs 205,000/unit * 4 Rs 820,000 Sales Tax @ 15% Rs 123,000 7.5.3 Installation charges for Refrigeration system Including wiring, piping, pipe insulation between: Evaporator and condensing unit (For a distance 20 feet only) including gas Charging and commissioning (4 sets)
16 PREF-35/May, 2002/1
Rs. 180,000
The cost of the equipment will be Rs. 5,113,000 including installation charges. All the equipment is available in local market. 7.6 Chiller Van A chiller van which includes reefer container and refrigeration systems will be required for delivery of meat, especially for the delivery to airport for export of meat. Its estimated cost is Rs. 1,200,000 7.7 Recommended Strategy for Selecting Equipment There are numbers of meet processing equipments available with the state of the art technology like machines that automatically make skinning process but those are not available in Pakistan. These sophisticated machines have not been provided primary due to the following reasons: These machines will increase the project cost with a great degree hence this project will not fall with the ambit of medium size business. The decision about the adoption of modern and sophisticated technology should be taken at step by step. It is recommended that the proposed slaughterhouse should adopt non-sophisticated technology at first stage and after due consideration and analysis when organization will have experience about the business then it should adopt sophisticated machines. It is assumed that full carcasses of animals will be produced further meat processing is not involved. Up to this stage less mechanized process is involved. In countries where meat is produced for non-Muslim mechanized slaughtering is done with help of stunning machines. In a Muslim country like Pakistan this technology cannot be adopted. 7.8 Raw Material
The following is the material used for cleaning purposes. The costs of these materials have been given in financial model. Sulfuric Acid Caustic Soda Ferric Chloride Sodium Hypochlorite Coagulation Material (Alum) Anion & Cation Resins
17 PREF-35/May, 2002/1
8 REGULATIONS
8.1 Registration Permission is required from Local Municipal Authority before starting construction of an abattoir. Application for permission is to be submitted to: Secretary Livestock Department Local municipal authority No fee is required for submission of application. Public veterinarian/doctor will be required for inspection of meat who will work on behalf of MCL. 8.2 Taxation There is no General Sales Tax on abattoir services. Income tax will be levied as per status i.e. individual, partnership, AOP, or company. 8.3 Laws The regulatory laws governing the slaughtering of animals are as under West Pakistan Animals Slaughter Control Act, 1963 Lahore Municipal Corporation: Slaughterhouse Bye Laws, 1965 Photocopies of above laws are being annexed for ready reference.
18 PREF-35/May, 2002/1
9 FINANCIAL ANALYSIS
9.1 Project Cost & financing
Rupees Land (66,000 sq ft) Building Furniture & Fixture Plant & Machinery: Cold Store equipment Diesels Generator Electric Equipment: Shekels (Stainless with bearings) Air Conditioner Tubewell Overhead Rail Equipment Laboratory Equipment Other Tools & Equip. Chiller Van Overhead Water Tank
(Having capacity of 5,000 gallons of wat
1.5 Acres
@ Rs.
1,600,000 acres
(Detail at 10.18)
2,400,000 4,742,500 500,000 5,113,000 1,500,000 6,613,000 1,495,000 50,000 75,000 431,250 2,051,250 500,000 100,000 600,000 1,200,000
Rs 15
75,000
18,181,750 Working Capital Preoperational Cost 5% 1,136,990 909,088 20,227,828 Financed By: Sponsors Equity Bank Financ
50% 50%
10,113,914 10,113,914 20,227,828
19 PREF-35/May, 2002/1
9.2 Decade at a Glance

Year 1 Income: Net sales/revenue Profit before tax Profit after tax Retained earnings in business Financial Position: Current assets Less current liabilities Net working capital Fixed assets net Less long term debts other liabilities Represented by: Equity Ratios: Current assets to liabilities Profit before tax to sale/revenue (%) Return on fixed assets (%) Return on equity (%) Debt to equity: Debt Equity 2.78 9.1% 28.5% 26.9% 0.37 0.63 1.00 3.59 13.2% 54.5% 32.8% 0.26 0.74 1.00 4.55 16.2% 85.0% 33.5% 0.16 0.84 1.00 5.80 18.6% 138.2% 32.4% 0.10 0.90 1.00 7.02 20.4% 211.7% 30.8% 0.06 0.94 1.00 8.20 21.9% 313.7% 29.2% 0.03 0.97 1.00 9.31 23.0% 450.2% 27.7% 0.02 0.98 1.00 8.14 24.1% 637.6% 34.6% 0.01 0.99 1.00 11.30 24.7% 876.1% 25.4% 1.00 1.00 12.66 25.4% 1200.6% 24.7% 1.00 1.00 68,145 6,207 3,724 3,724 85,181 11,270 6,762 10,486 106,477 17,272 10,363 20,849 133,096 24,777 14,866 35,715 166,370 33,940 20,364 56,079 207,962 45,497 27,298 83,378 259,953 59,749 35,849 119,227 324,941 78,203 46,922 166,149 406,176 100,166 60,100 226,249 507,720 128,921 77,353 303,601 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Rupees Year 10
13,871 (4,998) 8,873 13,056 (8,091)
21,147 (5,883) 15,264 12,416 (7,080)
31,824 (6,989) 24,834 12,197 (6,068)
48,486 (8,359) 40,127 10,759 (5,057)
70,694 (10,073) 60,621 9,618 (4,046)
100,016 (12,194) 87,823 8,703 (3,034)
138,252 (14,851) 123,401 7,963 (2,023)
147,411 (18,113) 129,298 7,359 (1,011)
251,780 (22,277) 229,503 6,860 -
333,631 (26,358) 307,273 6,443 -
13,838
20,600
30,963
45,829
66,193
93,491
129,341
135,646
236,363
313,715
20 PREF-35/May, 2002/1
9.3 Projected Balance Sheet

Year 1 Tangible Fixed Assets Current Assets: Accounts Receivable Cash in Hand / Bank 13,056 5,124 8,747 26,927 Owners Equity: Capital Accumulated Profit Long Term Loan Current Liabilities: Current Portion of Long Ter Accounts Payable Year 2 12,416 10,648 10,499 33,562 Year 3 12,197 13,310 18,514 44,021 Year 4 10,759 16,637 31,849 59,245 Year 5 9,618 20,796 49,898 80,312 Year 6 8,703 25,995 74,021 108,719 Year 7 7,963 32,494 105,758 146,215 Rupees '000' Year 8 Year 9 Year 10 7,359 6,860 50,772 201,008 258,640 6,443 63,465 270,166 340,074
147,411 154,770
10,114 3,724 8,091
10,114 10,486 7,080
10,114 20,849 6,068
10,114 35,715 5,057
10,114 56,079 4,046
10,114 83,378 3,034
10,114 119,227 2,023
10,114 166,149 1,011
10,114 226,249 -
10,114 303,601 -
1,011 3,987 26,927
1,011 4,871 33,562
1,011 5,978 44,021
1,011 7,348 59,245
1,011 9,062 80,312
1,011 11,182 108,720
1,011 13,840 146,215
1,011 17,102 195,387
1,011 21,265 258,639
26,358 340,074
21 PREF-35/May, 2002/1
9.4 Projected Profit &Loss Statement

Rupees '000' Year 1 Sales/Revenue Cost of Sales Gross Profit Operating Expenses Adminstrative Expeses Marketing Expeses Operating Profit Financial Charges Banking / LC Charges Profit before Taxation
Taxation 40%
Year 2 85,181 63,477 21,704 2,347 6,495 12,862 1,593 472,500 11,270 4,508 6,762 3,724 10,486
Year 3 106,477 77,257 29,219 2,582 7,954 18,683 1,411 590,625 17,272 6,909 10,363 10,486 20,849
Year 4 133,096 94,488 38,608 2,840 9,762 26,006 1,229 738,281 24,777 9,911 14,866 20,849 35,715
Year 5 166,370 116,176 50,194 3,203 12,004 34,987 1,047 922,852 33,940 13,576 20,364 35,715 56,079
Year 6 207,962 143,128 64,834 3,686 14,786 46,362 865 1,153,564 45,497 18,199 27,298 56,079 83,378
Year 7 259,953 177,224 82,729 4,055 18,242 60,432 683 1,441,956 59,749 23,900 35,849 83,378 119,227
Year 8 324,941 218,917 106,023 4,782 22,538 78,703 501 1,802,444 78,203 31,281 46,922 119,227 166,149
Year 9 406,176 271,635 134,541 6,174 27,882 100,485 319 2,253,056 100,166 40,067 60,100 166,149 226,249
Year 10 507,720 337,001 170,719 7,129 34,533 129,058 137 2,816,319 128,921 51,568 77,353 226,249 303,601
68,145 52,714 15,431 2,134 5,315 7,982 1,775 378,000 6,207 2,483 3,724 3,724
Profit after Taxation Acc. Profit b/f Accumulated Profit c/f
22 PREF-35/May, 2002/1
9.5 Projected Cash Flow Statement

Rupees '000' Year 1 Profit before Financial Charges & Taxation Depreciation Working Capital Change Cash from other Sources Owners Bank Finance 7,982
2,823
Year 2 12,862
2,247
Year 3 18,683
1,824
Year 4 26,006
1,438
Year 5 34,987
1,142
Year 6 46,362
915
Year 7 60,432
740
Year 8 78,703
604
Year 9 100,485
499
Year 10 129,058
417
10,804 (1,137)
15,109 (4,639)
20,508 (1,555)
27,444 (1,957)
36,129 (2,445)
47,277 (3,078)
61,171 (3,841)
79,308 (4,862)
100,984 (5,991)
129,475 (7,600)
10,114 10,114 20,228 29,895 15,879 2,786 2,483 21,148 8,747 8,747
10,470 1,606 2,604 4,508 8,718 1,752 8,747 10,499
18,952 1,606 2,422 6,909 10,937 8,015 10,499 18,514
25,486 2,240 9,911 12,151 13,335 18,514 31,849
33,683 2,058 13,576 15,634 18,049 31,849 49,898
44,198 1,876 18,199 20,075 24,123 49,898 74,021
57,330 1,694 23,900 25,594 31,736 74,021 105,758
74,446 1,512 31,281 32,793 41,653 105,758 147,411
94,994 1,330 40,067 41,397 53,597 147,411 201,008
121,875 1,148 51,568 52,716 69,158 201,008 270,166
Total Sources Applications: Fixed Assets Re -Payment of Loan Tax
Cash Increase/(Decrease)
Opening Balance Closing Balance
23 PREF-35/May, 2002/1
9.6 Projected Revenue (Consolidated)

Year 1 Capacity Utilization Revenue: Sale of Meat Export Local Market Cold Storage Charges Fee for Slaughtering sp Dried Blood 37,800 23,010 2,160 4,500 675 68,145 The growth rate in capacity utilization is assumed to be 25% To make it more prudent growth in price has been neglected 47,250 28,763 2,700 5,625 844 85,181 59,063 35,953 3,375 7,031 1,055 106,477 73,828 44,941 4,219 8,789 1,318 133,096 92,285 56,177 5,273 10,986 1,648 166,370 115,356 70,221 6,592 13,733 2,060 207,962 144,196 87,776 8,240 17,166 2,575 259,953 180,244 109,720 10,300 21,458 3,219 324,941 225,306 137,150 12,875 26,822 4,023 406,176 10.00% Year 2 12.50% Year 3 15.63% Year 4 19.53% Year 5 24.41% Year 6 30.52% Year 7 38.15% Year 8 47.68% Rupees '000' Year 9 59.60%
24 PREF-35/May, 2002/1
9.7 Revenue Generation Sources

Revenue Generation Sources (on the basis of maximum utilization)
(Rupees)
Fee for Slaughtering space

No. Small Animals Large Animals 750,000 75,000 Kg 9,000,000 15,000,000
(Rs) Rate/kg
% 75% 75%
Total per annum 16,875,000 28,125,000 45,000,000
2.5 2.5
Assumed that 25% represents owner's own animals. The Kg represents weight of carcass.
Cold Storage Charges

No. Small Animals Large Animals 360,000 36,000
(Chillers)
Kg 4,320,000 7,200,000
(Rs) Rate/kg
% 75% 75%
Total per annum 8,100,000 13,500,000 21,600,000
2.5 2.5
Sale of Meat
(Local Market)
Kg 4,680,000 7,800,000
(Rs) Rate/kg 105 55
% 25% 25%
Total per annum 122,850,000 107,250,000 230,100,000
It is assumed that average meat from small animal is 12 kg and from large animal is 200 kg and owner contributes only 25% in the local sales.
Sale of Meat
(Export)
Kg 4,320,000 7,200,000
(Rs) Rate/kg 150 120
% 25% 25%
Total per annum 162,000,000 216,000,000 378,000,000
It is assumed that average meat from small animal is 12 kg and from large animal is 200 kg. In export to Mid East Countries average price earned from Mutton is $2.5/kg and of Beef is $2.0/kg including c/f. Dollar rate estimated to Rs. 60/$.
Dried Blood
Kg / Animal (Rs) Rate/kg Recovery of Dried Blood
Total per annum 3,375,000 3,375,000 6,750,000
1 10
15 15
30% 30%
It is assumed that after drying the blood only 30% is recovered.
25 PREF-35/May, 2002/1
9.8 Projected Cost of Sales

Year 1 Operation Salaries Cost of Animals Electricity Chg. Other Utilities Consumable Store Laboratory Expenses Chemicals Repair & Maintenance Medical Expenses Furnace Oil Staff Uniform : 1. Production line operators 2. Doctors Depriciation 1,110,000 42,187,500 3,049,920 500,000 75,000 120,000 1,937,118 500,000 250,000 135,000 24,000 3,000 2,822,717 52,714,255 Year 2 1,221,000 52,734,375 3,354,912 550,000 82,500 132,000 2,152,353 550,000 275,000 148,500 26,400 3,300 2,246,524 63,476,865 Year 3 1,488,300 65,917,969 3,690,403 605,000 90,750 145,200 2,391,504 605,000 302,500 163,350 29,040 3,630 1,824,439 77,257,085 Year 4 1,796,850 82,397,461 4,059,444 665,500 99,825 159,720 2,657,226 665,500 332,750 179,685 31,944 3,993 1,437,743 94,487,641 Year 5 2,266,427 102,996,826 4,465,388 732,050 109,808 175,692 2,952,474 732,050 366,025 197,654 35,138 4,392 1,141,809 116,175,733 Year 6 2,686,331 128,746,033 4,911,927 805,255 120,788 193,261 3,280,526 805,255 402,628 217,419 38,652 4,832 914,652 143,127,557 Year 7 3,656,502 160,932,541 5,403,119 885,781 132,867 212,587 3,645,029 885,781 442,890 239,161 42,517 5,315 739,673 177,223,763 Year 8 4,022,152 201,165,676 5,943,431 974,359 146,154 233,846 4,050,032 974,359 487,179 263,077 46,769 5,846 604,339 218,917,219 Year 9 5,196,059 251,457,095 6,537,774 1,071,794 160,769 257,231 4,500,036 1,071,794 535,897 289,384 51,446 6,431 499,174 271,634,886 Rupees Year 10 6,281,573 314,321,369 7,191,552 1,178,974 176,846 282,954 5,000,040 1,178,974 589,487 318,323 56,591 7,074 417,010 337,000,765
26 PREF-35/May, 2002/1
9.9 Administrative Expenses

Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Rupees Year 10
Administrative Salaries 1,734,000 Printing & Stationary 100,000 Consultancy Charges & A 100,000 Entertainment 200,000
1,907,400 110,000 110,000 220,000
2,098,140 121,000 121,000 242,000
2,307,954 133,100 133,100 266,200
2,617,811 146,410 146,410 292,820
3,042,203 161,051 161,051 322,102
3,346,423 177,156 177,156 354,312
4,002,204 194,872 194,872 389,743
5,316,539 214,359 214,359 428,718
6,185,500 235,795 235,795 471,590
2,134,000
2,347,400
2,582,140
2,840,354
3,203,451
3,686,407
4,055,048
4,781,691
6,173,974
7,128,679
27 PREF-35/May, 2002/1
9.10 Marketing Expenses

Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Rupees Year 10
Carriage & Freight Packing Charges Promotional Expenses
4,320,000 495,000 500,000
5,400,000 544,500 550000
6,750,000 598,950 605000
8,437,500 658,845 665500
10,546,875 724,730 732050
13,183,594 797,202 805255
16,479,492 876,923 885780.5
20,599,365 964,615 974358.55
25,749,207 1,061,076 1071794.405
32,186,508 1,167,184 1178973.846
5,315,000
6,494,500
7,953,950
9,761,845
12,003,655
14,786,051
18,242,195
22,538,339
27,882,077
34,532,666
For export purposes Carriage & Freight is assumed at Rs. 40/- per kg.
28 PREF-35/May, 2002/1
9.11 Cost of Animals
Cost of Animals
Cost of Animals: No. Small Animals Large Animals 750,000 75,000 Kg 7,500,000 18,750,000
(Rupees) Rate/kg
% 25% 25%
(Rupees) Total per annum 187,500,000 234,375,000 421,875,000
100 50
Assumed that 25% represents owner's own animals.
29 PREF-35/May, 2002/1
9.12 Power Load Calculation

( at 100% capacity )
Load / Item watts
Items Air Conditioner Tube Lights Ceiling Fans Tubewell Chiller

Total Kilo Watts Working hours / Day Working hours / Year
No. 2 410 30 1 2
Total Load watts
Total KW
2250 40 100 3500 21600
4500 16400 3000 3500 43200
4.50 16.40 3.00 3.50 43.20 70.60 20 7200 508,320
Kilo Watts Hours Cost of Electricity @ Rs.

( Tariff B-I )
6.00 (avg)
3,049,920
The average working days are assumed to be 300
30 PREF-35/May, 2002/1
9.13 Chemicals Usage
Chemicals usage at Different Stages

(at maximum utilization of plant)
Rupees
Chemicals
Kg / Day Rs/Kg Cost / Day Cost / p.a.
Sulphuric Acid Caustic Soda Ferric Chloride Sodium Hypochloride Coagulation Material (Alum) Anion & Cation Resins
6 275 500 150 7 20
5 5 18 8 12 110
30 1,375 9,000 1,200 84 2,200
10,800 495,000 3,240,000 432,000 30,240 792,000 5,000,040
The average working days are assumed to be 300
31 PREF-35/May, 2002/1
9.14 Loan Payment Schedule

Principal Term Markup 10,113,914 20 18%
or
9.0% (arrear) Principal Outstanding 10,113,914 10,113,914 9,608,218 9,102,523 8,596,827 8,091,131 7,585,435 7,079,740 6,574,044 6,068,348 5,562,653 5,056,957 4,551,261 4,045,566 3,539,870 3,034,174 2,528,478 2,022,783 1,517,087 1,011,391 505,696 Outstanding Instalments 19,671,563 19,671,563 18,255,615 16,885,179 15,560,257 14,280,847 13,046,949 11,858,564 10,715,692 9,618,332 8,566,485 7,560,151 6,599,329 5,684,020 4,814,223 3,989,939 3,211,168 2,477,909 1,790,163 1,147,929 551,208 (0)
Year Grace Period Grace Period 1st Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year 9th Year 10th Year
Principal
Financial Charges
Instalments
505,696 505,696 505,696 505,696 505,696 505,696 505,696 505,696 505,696 505,696 505,696 505,696 505,696 505,696 505,696 505,696 505,696 505,696 505,696 505,696 10,113,914
1,011,391 1,011,391 1,011,391 1,011,391 1,011,391 1,011,391 1,011,391 1,011,391 1,011,391 1,011,391
910,252 864,740 819,227 773,714 728,202 682,689 637,177 591,664 546,151 500,639 455,126 409,614 364,101 318,588 273,076 227,563 182,050 136,538 91,025 45,513 9,557,649
1,774,992 1,592,941 1,410,891 1,228,841 1,046,790 864,740 682,689 500,639 318,588 136,538
1,415,948 1,370,435 1,324,923 1,279,410 1,233,898 1,188,385 1,142,872 1,097,360 1,051,847 1,006,334 960,822 915,309 869,797 824,284 778,771 733,259 687,746 642,234 596,721 551,208 19,671,563
32 PREF-35/May, 2002/1
9.15 Working Capital

Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Rupees '000' Year 9 Year 10
Accounts receivable Accounts payable Operational Cost Salaries
5,124
10,648
13,310
16,637
20,796
25,995
32,494
40,618
50,772
63,465
3,750
4,611
5,679
7,006
8,654
10,705
13,256
16,433
20,389
25,319
237 3,987
1,137
261 4,871
5,776
299 5,978
7,332
342 7,348
9,289
407 9,062
11,735
477 11,182
14,813
584 13,840
18,654
669 17,102
23,516
876 21,265
29,507
1,039 26,358
37,107
Net working Capital
The debtors collection period is assumed to be 30 day. The operational cost is assumed ot be pending for payment for 25 days The salaries are assumed to be pending for payment for 30 days
33 PREF-35/May, 2002/1
9.16 Space Requirement

Rupees
Construction Rate per Sqft.
Sqft. Waiting Yard ( Lairage ) Sheds for Large Animals Sheds for Small Animals Covered Area (excluding Admin. Block) Ante mortem Room Doctors Room Slaughtering Area Botchers: Dressing Rooms Lockers Bath Rooms Setting room for "Rigor mortis process" Chillers Cool Area for chilled carcasses ready to deliver Administration Block Parking Area / Ground Total Area 1.5 Acres 40,500
Amount 405,000
10
9,000
350
3,150,000
1,250 10,000 60,750
550 50
687,500 500,000 4,742,500
Capacity of Waiting Yard is calculated on the basis of following calculation:

Required area/animal Sqft Required Area Sqft Existing Area for Animals Sqft
Animals/ Shift
Small Animal Large Animal
15 50
1,000 100
15,000 5,000
20,000
40,500
34 PREF-35/May, 2002/1
9.17 Capacity Calculation

For Export:
No. Small Animals Large Animals 500 50 Days 360 360 Shifts 2 2 Annual Output 360,000 36,000 396,000
For Local Market:

No. Small Animals Large Animals 500 50 Days 260 260 Shifts 3 3 Annual Output 390,000 39,000 429,000
Total Capacity:
No./ day Small Animals Large Animals 2500 250 Annual Output 750,000 75,000 825,000
35 PREF-35/May, 2002/1
9.18 By-Products
Skin and Hide
No. Small Animals Large Animals
The rate is per animal.
Rate 750,000 75,000 120 450
% 50% 50%
Feet and Head

Rate 750,000 75,000 60 200
% 50% 50%
Pluck
(Heart, Liver, Spleen, Lungs etc)
kg 750,000 375,000
Rate/kg 20 40
% 50% 50%
Intestines
Rate 750,000 75,000 10 10
% 50% 50%
Note: It is assumed that the slaughterhouse will not purchase live animals but give price of carcasses therefore rates have been given for information only but its impact has not been included in Projected Financial Statements. These rates are wholesales rates therefore it may seems to be on lower side
36 PREF-35/May, 2002/1
9.19 Project Returns

Pay back period (Total Project Cost prospective)
Rupees '000'
year 1 2 3 4
Intial investment 20,228
investment at the beginning 20,228 11,481 9,729 1,714
investment cash flows at the end 8,747 11,481 1,752 9,729 8,015 1,714 13,335 3.13 years
Pay back period (Equity prospective)

Rupees '000'
year 1 2
intial investment 10,114
investment at the beginning 10,114 1,367
cash flows
investment at the end 1,367 -
8,747 1,752 1.78 years
Net Present Value (Total Project Cost prospective)

year 0 1 2 3 4 5 6 7 8 9 10 cash flows (20,228) 8,747 1,752 8,015 13,335 18,049 24,123 31,736 41,653 53,597 69,158 Net present value
Assume that weighted average cost of capital is 18%. PVFI at 18% Present vlaue
1.0000 0.8475 0.7182 0.6086 0.5158 0.4371 0.3704 0.3139 0.2660 0.2255 0.1911
(20,228) 7,413 1,258 4,878 6,878 7,889 8,936 9,963 11,081 12,084 13,214 63,366
Net Present Value (Equity prospective)

year 0 1 2 3 4 5 6 7 8 9 10 cash flows (10,114) 8,747 1,752 8,015 13,335 18,049 24,123 31,736 41,653 53,597 69,158 Net present value
Assume that invester's desired rate of return is 18%. PVFI at 18% Present vlaue
1.0000 0.8475 0.7182 0.6086 0.5158 0.4371 0.3704 0.3139 0.2660 0.2255 0.1911
(10,114) 7,413 1,258 4,878 6,878 7,889 8,936 9,963 11,081 12,084 13,214 73,480
37 PREF-35/May, 2002/1
Internal Rate Of Return ( IRR )

year 0 1 2 3 4 5 6 7 8 9 10 cash flows (20,228) 8,747 1,752 8,015 13,335 18,049 24,123 31,736 41,653 53,597 69,158 Net present value IRR
PVFI at 48% PVFI at 50% Present vlaue 48% Present vlaue 50%
1.0000 0.6757 0.4565 0.3085 0.2084 0.1408 0.0952 0.0643 0.0434 0.0294 0.0198 52.79%
1.0000 0.6667 0.4444 0.2963 0.1975 0.1317 0.0878 0.0585 0.0390 0.0260 0.0173
(20,228) 5,910 800 2,472 2,779 2,542 2,295 2,040 1,809 1,573 1,372 3,366
(20,228) 5,831 779 2,375 2,634 2,377 2,118 1,857 1,625 1,394 1,199 1,962
38 PREF-35/May, 2002/1
WEST PAKISTAN ANIMALS SLAUGHTER CONTROL ACT, 1963 (ACT III OF 1963) AN ACT TO PROHIBIT THE SLAUGHTER OF USEFUL ANIMALS AND TO REGULATE THE SLAUGHTER OF OTHER ANIMALS IN WEST PAKISTAN Preamble: Whereas it is expedient to prohibit the slaughter of useful animals And to regulate the slaughter of other animals in the province of est. Pakistan; 1. Short title, extent and commencement: This act may be called the West Pakistan Animals Slaughter Control Act, 1963. It extends to the Urban Areas in the Province of West Pakistan except the Tribal Areas. This section shall come into force at once and the remaining Provinces of the Act or any of them shall come into force in such Urban and on such date as Government may, by notification in the official Gazette, specify i8n this behalf. Definition: In this Act, unless the context otherwise requires, the following expressions shall have the meanings hereby respectively assigned to them, that is to say: Animals means a bullock, bull, cow, buffalo-bull and sheep of any age; Carcass means the dead body of an animal; Cull means to pick an animal, which is suitable neither for breeding purpose nor for draught purposes; Government means the Government of West Pakistan; Local authority means a local council established under the Basic Democracies Order, 1959(P.O. No. 18 of 1959) or Municipal committee constituted under any municipal law for the time beings in force or a Cantonment Board established under the Cantonment Act. Prescribed means prescribed by rules made under this Act; Slaughter means to kill animals by any means; Slaughter-house means any building or premises used for Slaughtering animals and approved by the local authority concerned. Stock yard means any enclosure, approved by a local authority where animals are assembled for examination by the Veterinary Officer to determine whether they are suitable for slaughter or not, or where animals approved for slaughtering are housed until they are removed to the slaughter house; Urban area means an area within the jurisdiction of a Municipal body or a Cantonment Board and includes any other area which the Government may, by notification in the official Gazette, declare to be an urban area for the purposes of this Act; Useful animal means: a female sheep below the age of one year and six months; a female sheep of the age exceeding one year and six months but not exceeding four years, which is pregnant or fit for breeding purposes;
39 PREF-35/May, 2002/1
any female animal, other than sheep, below three years of age any female animals, other than sheep, which is pregnant or in milk or fit for breeding purpose; any female animal, other than sheep, between three to ten years of age, which is fit for draught purposes; but does not include any such animal which on account of culling, injury, illness or other cause, is certified in writing by a veterinary Officer or any Gazetted Officer of the Animal Husbandry Department as not likely to live or as no longer a useful animal for the purpose of this Act; l) Veterinary Officer means an officer of the Animals husbandry Department, not below the rank of veterinary Assistant Surgeon, and includes an officer-in-charge of a slaughterhouse, provided that such officer-in-charge possesses a degree or diploma from a recognized Veterinary or Animal Husbandry College. Restriction on slaughter of animals: No person shall slaughter a useful animal. No person shall slaughter an animal: Unless such animal has been approved as hereinafter provided, for slaughter; and Except in slaughterhouse and during the hours prescribed therefore: provided that nothing contained in this section shall apply to the slaughter of any animal: By a Muslim on the day of Eid-ul-Azha and the two succeeding days; or Which on account of illness, injury or other cause is likely to die before it can be presented to the officer- in-charge of slaughterhouse. Examination in stockyard: Any person intending to slaughter an animal in a slaughterhouse shall produce the animal in the stockyard for examination at any time during the hours fixed by the local authority concerned for inspection. May approve it for slaughter; Provided that no useful animal shall be so approved. Any person aggrieved by decision of the veterinary Officer may, within twenty-four hours of such decision, prefer an appeal from such decision, to such authority as may be prescribed. Subject to the decision of the appellate authority the decision of the veterinary Officer shall be final. 5. Prohibition to cause abortion: No person shall voluntarily cause a pregnant sheep to miscarry or Induce premature birth of its young.
6. Power of exempt: Government may, under special circumstances subject to such conditions as it may deem fit to impose, exempt any person or class of person from all or any provision of this Act. 7. Power of entry, search and seizure:
40 PREF-35/May, 2002/1
A Veterinary Officer or any Gazetted Officer may enter and search a slaughterhouse or any other premises where he has reason to believe that an offence under this Act has been, is being or is about to be committed and may seize any animal, carcass or meat in respect of which such offence has been, is being or is about to be committed, as the case ma be. 8. Penalty: Whoever contravenes any provision of this Act or such the rules made there under as may be prescribed shall on first conviction, be punished with fine which may extend to two hundred rupees or with imprisonment for a term which may extend to one month or with both and on second or subsequent conviction, with imprisonment which may extend to six months, or with fine which may extend to five hundred rupees or with both. An attempt to contravene any provisions of this Act or the rules as aforesaid and an abetment of such contravention shall be punished as an offence under this Act. Any person who is in possession of the premises where an offence under this Act has been or is being committed may be presumed to have abetted that offence. 9. Forfeiture: The court trying an offence under this Act may direct that any animal, Carcass or meat, in respect of which the court is satisfied that an offence under this Act has been committed, be forfeited to Government. 10. Reward to informers: The court trying an offence under this Act direct an amount Not exceeding twenty per cent of such sum as may be realized by way Of fine or under section 517 of the code of criminal procedure, 1898 (V of 1898), on account of the sale or disposal otherwise of the animal, carcass or meat in respect of which an offence under this Act has been committed, be awarded to the persons supplying information relating to the commission of the offence. 11. Rules: -
Government may frame rules: To regulate the procedure for the disposal of animals, carcass or meat seized under this Act: and Generally to give effect to the provisions of this Act. 12. Repeal of act LXVI of 1950: The Karachi cattle slaughter control Act 1950 is hereby repealed
41 PREF-35/May, 2002/1
THE WEST PAKSTAN ANIMAL SLAUGHTER CONTROL (AMENDMENT) ORDINANCE, 1965 West Pakistan ordinance No. XXIV of 1965 An Ordinance to amend the West Pakistan Animals Slaughter Control Act, 1963 Preamble: WHEREAS it is expedient to amend the West Pakistan Animals Slaughter Control Act, 1963,in the manner hereinafter appearing; AND WHEREAS the provincial assembly of West Pakistan is not in session and the Governor of West Pakistan is not in satisfied that circumstance exist which tender immediate legislation necessary; NOW, THERFORE, in pursuance of the powers vesting in him under Clause (1) of Article 79 of the Constitution, the Governor of West Pakistan As pleased to make and promulgate the following Ordinance: 1. Short title and commencement: This ordinance may be called the West Pakistan Animals slaughter Control (Amendment) Ordinance, 1965. It shall come into force at once. 2. Amendment of section 1 of West Pakistan Act III of 1963: In the West Pakistan animals slaughter control Act, 1963(hereinafter Referred to as the said Act), in section 1a) For sub-section (2), the following sub-sections shall be substituted, namely: (2) It extends to the whole of the province of the West Pakistan, except the Tribal Areas; and b) In sub-section (3), the word urban occurring between the words such and the word area shall be omitted. 3. Amendment of section 2 West Pakistan Act III of 1963: In section of the said Act: In clause (a), between the word buffalo bull and the words and sheep, the comma and the word , goat shall be inserted; In clause (e), for the words, comma, figure, brackets and letters the Basic Democracies Order, 1959 (P.O. No. 18 of 1959) the word, comma, figures and brackets the Electoral College Act, 1964 (Act IV of 1964) shall be substituted; and For clause (j), the following clause shall be substituted, namely: (j) area means an area which the Government may, by notification in the Official Gazette, declare to be an area for the purpose of this Act; (c)on Tuesday and Wednesday or on such other day or days as Government may, by notification in the Official Gazette, specify in this behalf.
42 PREF-35/May, 2002/1
4.
Amendment of section 3 of West Pakistan Act III of 1963: In section 3 of the said Act, in sub-section (2)In clause (a), the word and appearing at the end shall be omitted; In clause (b), for the colon at the end, a semi-colon shall be substituted and thereafter the word and shall be inserted; and After clause (b) as so amended, the following new clause (c) shall be inserted, namely: 5. Amendment of section 8 of West Pakistan Act III of 1963: In section 8 of the said Act: In sub-section (1), between the word Act and the word or, the brackets, words, letter and figures (other than the provisions of clause (c) of sub-section (2) of section 3) shall be inserted; and After sub-section (1) as so amended, the following sub-section shall be inserted, namely: (1-A) whoever contravenes the provision of clause (c) of sub-section (2) of section 3 shall be punished with imprisonment for a term which may extend to three years or with fine, or with both, and the court trying such contravention shall direct that any animal slaughter in contravention of the provisions of said clause shall be forfeited to Government
43 PREF-35/May, 2002/1
THE WEST PAKISTAN ANIMALS SLAUGHTER CONTROL (PUNJAB AMENDMENT) ORDINANCE, 1970 PUNJAB ORDINANCE NO VIII of 1970 AN ORDINANCE to further amend the West Pakistan Animal Slaughter Control Act, 1963,in its application to the province of the Punjab. WHEREAS it is expedient to further amend the West Preamble Pakistan Animal Slaughter Control Act, in its application to the province of The Punjab, in the manner hearing after appearing: THEREFORE, in purpose of the Martial Law Proclamation of 25th March, 1969, read with the Provisional Constitution Order, and in exercise of all powers enabling him in that behalf, the Governor of the Punjab is pleased to make and promulgate the following Ordinance: 1. Short title extent and commend cement: This ordinance may be called the West Pakistan Animals Slaughter Control (Punjab Amendment) Ordinance, 1970. It extends to the whole of the Punjab. It shall come into force at once. 2. Amendments of section 2 W. P. Act III of 1963: In the West Pakistan Animal slaughter Control Act, 1963, in its application to the province of the Punjab hereinafter referred to as said Act, in section 2 At the end of clause (b) the words and includes a part thereof shall be added; After clause (e), the following clause inserted, namely: (ee) meat means the meat of animal; After clause (f), the following clause shall be inserted, namely: (ff) rules means rules made under this Act ; and In clause (k) After the word sheep Wherever it occurs, the word or goat shall be inserted; and After sub-clause (v), the word and shall be inserted and thereafter the following clause shall be added, namely: (vi) any male sheep or goat below the age of two months; 3. Amendment of section 3 of W.P. Act III of 1963: In section 3 of the said act after sub section (2) the following subsection shall be added, namely: (3)No person shall, directly or in directly; Sell, keep, store, transport, offer or expose for sale, or hawk any meat or carcass of any animal which has not been slaughtered in a slaughter house and does not bear the stamp or mark of the slaughter house prescribed by the local authority in this behalf; or sell or cause to be sold any meat at other than that set apart or approved for this purpose by the local authority.
44 PREF-35/May, 2002/1
4. Addition of section 3-A in W. P.Act III of 1963:After section 3 of the said Act, the following section shall be added, namely :3. A. In every prosecution under this Act, the court shall presumeThat any meat or carcass found in possession of any person Who is, or has been habitually selling, jeeping, sorting, transporting, offering or exposing for sale, or hawking the meat or carcass, was being sold kept, stored, transported, offered or exposed for sale, or hawked, as the case may be by such person; That any meat or carcass which does not bear stamp or mark of a slaughter-house, has not been slaughter in a slaughter-house or during the hours prescribed thereof; and That any person who is possession of the premises where as offence under this Act has been or is being committed by another person has abetted that offence 5. 7. (1) A veterinary Officer or any Gazetted officer mayEnter and search a slaughterhouse or any other premises where he has reason to believe that an offence under this Act or rules has been is being or is about to be committed, and rules ha been is being or is about to be committed, and may seize any animal, carcass or meat, in respect of which such offence has been is being or is about to be committed, as the case may be ; and Arrest or cause to be arrested any person who in his view , commits any offence under the provisions of this Act or the rules. (2) A veterinary officer or a Gazetted Officer arrest or causing the arrest of any person, or seizing or causing the seizure of any animal, carcass or meat shallWithout unnecessary delay, and subject to the provisions of clause (b) and clause (c) as to release on bond, take or send the person arrested of the animal carcass or meat seized to the police-officer along with a report, in writing, stating facts constituting the offence for which such person has been arrested or such animal, carcass or meat has been seized; Release such person on his executing a bond to appear, when so required, before the Police Officer; and Release such animal to the person from whose possession it has been seized or to the owner thereof on his executing a bond to produce it, when so required, before the police officer. Explanation In sub section (2), police-officer means the Officer incharge of the nearest police station. 6. Substitutions of section 8 W. P. Act III of 1963: For section 8 of the said Act following section shall be substituted namely :45 PREF-35/May, 2002/1
Substitutions of section 7 W. P. Act III of 1963: For section 7 of the said Act, the following section shall be substituted, namely:
8. (1) penalty Whoever contravenes any provision of this Act other than the provision of clause (c) of sub-section (2) of section 3 or the rules shall, on first conviction, be punished with imprisonment for a term which may extend to one month, or with fine which shall not be less than one hundred rupees or with both and, on subsequent convection, with imprisonment which may extend to six months. Or with fine which shall not be less than two hundred rupees or with both. Whoever contravenes the provision of clause (c) of sub-section (2) of section 3 shall be punished with imprisonment, which may extend to three years, or with fine, which shall not be less than three hundred rupees, or with both, and the court trying than three hundred rupees, or with both, and the court trying the case relating to such contravention shall direct that any animal slaughtered the contravention of the provisions of that clause shall be forfeited to the government. An attempt to contravene any pro of this Act or the rules and an attempt of such contravention shall be punished as an offence under this Act, 7. Addition of section S. A. & B. And 8-C to W. P. Act III of 1968: After section 8 of the said Act, the following section shall be added, namely: 8. A. Offences cognizable bail able Notwithstanding anything contained in the code of criminal procedure, 1898, and offence punishable under this Act or the rules shall be cognizable and bailable within the meaning of the said code. 8. B. Cognizance of offence No court shall take cognizance of any offence of punishable under this Act or the offences rules except on a report, in writing, of the facts constituting such offence made by Veterinary Officer or a Gazetted Officer. 8 C. Offences to be tried by whom No court inferior to that of a Magistrate of offences to be the first class shall try any offence tried by punishable under this Act or the rules. 8. See-substitution of section 12 of W. P. Act III of 1963:
For section 12 of the said Act, the following shall be substituted, namely: 12. Repeal Section 43 of the Punjab Laws Act, 1872, Repeal, is hereby repealed. PUNJAB MEAT (CONTROL) ORDER, 1978 NO. SOF-IV-X-65/57-III. In the exercise of the power conferred by Section 3 of the Punjab Foodstuffs (Control) Act, 1958, the Governor of the Punjab is pleased to make the following order: 1. (1) This order may be called the Punjab Meat (control) order, 1978.
46 PREF-35/May, 2002/1
(2) It extends to the province of the Punjab. (3) It shall come into force at once. 2. In this Order: Commissioner means the commissioner of a Division and includes an Additional commissioner or any other officer invested by Government with the power of the commissioner for the purpose of this order; Inspector means the District Magistrate, Assistant commissioner, a Magistrate, a Revenue Officer not below the rank of a Naib-Tehsildar, a police officer not below the rank of Sub-inspector, a Veterinary Officer (Health) and any other officer invested by Government with the power of a Inspector for the purpose of this Order; Licensing Authority means the Assistant commissioner of Sub-Division; and Meat means the meat cooked in the form commonly known as Karahi Gosht, Karahi Tikka, Balti Gosht, Tikka, Mutton chop, Roast Leg; and in any other form of similar type by whatever name it is or may be called. 3. (1) No person shall sell or offer for sale or prepare or store for sale, either directly or indirectly, meat at any place and in any area or locality except under a license granted under this order and at the place specified in the license. (2) The meat shall be sold, offered for sale, prepared and stored for sale or offer for sale in accordance with the terms and conditions specified in the license and at a price fixed by the Licensing Authority from time to time. 4. An inspector shall have the powers to enter and inspect any premises at any time order to ensure that the meat is being sold, prepared or stored for the purpose of sale in accordance with the provision of this Order and accordance with the term and condition specified in the License. 5. (1) A license shall be issued on payment of a fee of Rs.1, 000/- and in the form appended to this Order. (2) A duplicate license will be issued on payment of Rs. 50/-, if it is proved to the satisfaction of Licensing Authority that the original license was lost or damaged in a bonafide manner. 6. A license granted under this order unless suspended, withdraw or cancelled earlier by the Licensing Authority, shall continue to be in force up to the end of the calendar year in which it is issued and shall be renewable annually on application be the License to the licensing Authority on payment of renewal fee of Rs. 500/-.if a licensing fails to apply for renewal of license before the date it was due to expire, the License shall not be renewed unless the License Authority is satisfied that there was sufficient cause for delay and the licensee pays an extra penalty of Rs. 250/7. (1) An application for the grant of a License shall specifyThe name and address of the applicant; and The location, full particulars and address of the premises for which the licence is required; and shall be accompanied with 2 passport size photographs of the applicant. (2) The application for the renewal of a license shall specify The name of the license ; License number; The location and full particulars of the licensed premises; and The last date up to which the license was valid.
47 PREF-35/May, 2002/1
(3)
An endorsement of renewal of license shall be made on the original license. 8. If any person holding a license under this order contravenes any condition of the license, than without prejudice to any other action which may be taken against him, his license may be cancelled or withdraw by the Licensing Authority after affording the licensee reasonable opportunity of showing cause against the proposed action. 9. An appeal against withdrawal or cancellation of the license by the Licensing Authority shall lie to the commissioner within 30 days of the passing of the order. The decision of the Commissioner shall be final. 10. The Government may also exercise any power under this Order exercisable by an officer or authority may be exercised by the Government.
48 PREF-35/May, 2002/1
LICENSE UNDER THE PUNJAB MEAT (CONTROL) ORDER, 1978 1. Subject to the provisions of the Punjab Meat (Control) Order, 1978 and to the terms and conditions of this order .. son of resident of...is/are hereby authority to prepare, store, offer for sale or sell grilled meat at the following premises : 2. This License shall expire on 31st December 197 3. The license shall maintain a register showing the daily consumption of meat, in term of weight and the price charged for its sale. A copy of extract from daily account of the register shall be submitted to the Licensing Authority before the expiry of each month. 4. The licensee shall issued to the customer a receipt or invoice, giving his own name, address of Licensed premises, License number, the name and address of the customer, the date of issued of receipt, the quantity of the meat sold, the rate at which the meat was sold and the total amount realized from the customer and shall keep a duplicate of the same to be made available at the time of inspection by the inspector. 5. The license shall prominently display at the Licensed premises the price fixed under sub-clause (2) of 3 of the order. 6. The licensee shall give all facility at any time to the Inspector for Inspection of his stock and accounts. 7. The licensee shall comply with any direction that may be issued by the Government or by the licensing Authority regulating the preparation, storage and sale of meat at Licensees premises. 8. The licensees shall not sub-let the license to any other person 9. The licensees attention is drawn to the following provision of the Punjab Meat (Control) Order, 1978: If any person holding a license under this order contravenes any condition of the license, then without prejudice to any other action. which may be taken against him, his license may be withdrawn or cancelled by the Licensing Authority. An appeal against withdrawal or cancellation of the license by the licensing Authority shall lie to the commissioner within 30 days of the passing of the order appealed against. The decision of the Appellate Authority shall be final. Dated: LICENSING AUTHORITY
DECLARATION I have carefully read the provisions of the Punjab Meat (control) order, 1978, and the term and condition of this license and I hereby declare that I shall, abide by them. Dated: Signature/thumb impression Of the applicant with address
49 PREF-35/May, 2002/1
LAHORE MUNCIPAL CORPORATION Slaughter Houses Bye-Laws 1965 Registered No. L864 Gazette (SEAL) West Pakistan PUBLISHED BY AUTHORITY LAHOR, FRIDAY, AUGUST 6, 1965 PART l-B Notification by Commissioner of Divisions BASIC DEMOCRACIES & LOCAL GOVT.DEPARTMENT Corporation The 1st July 1965 No. A-l-339/5966. In exercise of the power conferred on him by section 124(2) of the Municipal Administration Ordinance (x of 1960), the commissioner, Lahore Division, Lahore, as the controlling Authority is placed to sanction the following Bye-laws made by the Lahore Municipal Corporation regarding the Slaughter Houses within the limits of the Lahore Municipal corporation. The Bye-law shall come into force within its area with effect from the date of publication of this notification. These bye-laws may be called the Lahore Municipal Corporation Slaughter Houses Bye-laws, 1965. In these byelaws, unless there is anything repugnant in the subject or context. Slaughter House means a slaughter house maintained and controlled by the Lahore Municipal Corporation. Superintendent means the officer-in-charge of the slaughter Houses, maintained by the corporation. Corporation shall means the Lahore Municipal Corporation. 3. I) The corporation shall provide and maintain at such site or sites within or without the limit of the corporation as the controlling Authority may approve; one or more slaughter Houses for the slaughter of animals or any specified description of animals for sale. ii) Slaughter Houses will be open for the slaughtering operation of healthy animals during such hours as the Medical Officer of Health of the Corporation may, from time to time, direct iii) No animal shall be slaughter in a slaughter House at any time other than that fixed for the purpose, provided that in special circumstances with the previous written permission of the Medical Officer of health of Corporation and on realization of the usual fee, the superintendent may allow the slaughter of any animal or animals at any other time. iv) No animal shall be slaughtered at any place other than a slaughterhouse except in case of accident or for a religious purpose with the permission of the Medical Officer of Health of the Corporation or any other person nominated by the Corporation. iv) The Medical Officer of the health of the corporation shall fix at a conspicuous place in a slaughter House a notice board showing :50 PREF-35/May, 2002/1
The hours of the working of a Slaughter House. The fee payable; and Any other directions that the Medical Officer of Health of the corporation of the superintendent may see fit to issue. Every animal for slaughter shall, on being brought to a slaughterhouse, be presented for inspection to the superintendent, who shall satisfy himself that:It is more than three week old. Its flesh will be fit for use as human food; It is not pregnant, or with unweaned young. In the case of milk buffaloes or cows they are dry. It is not diseased or in dying condition; provided that any animal, which has met with an accident and is otherwise healthy, may be passed for slaughter. All the instructions issued by the Pakistan Government from to time imposing restrictions on the slaughter of certain species of animals have been observed. 5. The superintendent shall maintain a register in which he shall enter a brief description of each animal passed for a slaughter, and the fees recovered thereof. 6. Fees for the slaughter of each animal shall be levied at the following rates: Animals Fees per head Rs. Paisas. 1. Cattle 12 50 2. Buffaloes. 12 75 3. Camels 12 50 4. Goats. 8 20 5. Sheep 8 20 7.(a) No person shall bring into any part of a slaughter house ;a diseased, emaciated, widely bruised, or otherwise unhealthy animal; an animal, which is less than three weeks old. an animal which is pregnant, or with unweaned young ; any buffalo or cow during the period of location any carcass; any dog; any animal not meant for slaughter or for the slaughter of which the slaughter house is not provided. any animal in contravention of the restrictions imposed by the Pakistan Government on its slaughter; and any starved or under-fed animal; (b) No animal shall be brought in any slaughterhouse except through the gate fixed for this purpose. (c) any animal brought in contravention of this bye-law shall be summarily removed from the slaughter house premises under the direction of the superintendent.
51 PREF-35/May, 2002/1
8. (I) Any animal approved for slaughter removed from the superintendent shall be branded with a distinctive mark on ears, hoofs or horns if necessary, and admitted into the waiting yard of a slaughter house. (ii) All animals when approved shall be kept in the waiting yard until the owners or persons incharge receive permission to bring them in the slaughter yard. (iii) The owner of the animals shall be responsible for its security while it is in the waiting yard. He shall also be responsible for the security of the dressed carcass etc., while they are in the slaughter yard. (iv) No animal shall be admitted into the waiting yard, unless the prescribed fee has been paid. (a) Animal rejected as unfit for the slaughter shall be removed forthwith from the premises of the slaughter house to the isolation ward of Veterinary Hospital; Provided that animals found to be affected by any Infectious or contagious disease or which may reasonable be Suspended of being so affected shall, if superintendent so directs, be forthwith be apprehended and remove to the veterinary Hospital or such other palace as the Lahore Municipal Corporation may provide for the purpose. Animals suffering from in-curable diseases, the flesh of which is unfit for human consumption shall be destroyed under order of the Magistrate, 1st class. (i) Each animal shall be slaughtered by person having the license to slaughter immediately over the drain in the separate bleeding chamber and no blood should be allowed to flow upon the floor. No animal shall be kept waiting at the slaughter floor. Animal intended for slaughter shall be secured in a human way to avoid any cruelty, and exceedingly sharp knife shall be used for slaughter.
(ii) (iii)
11.
(i)
12.
Slaughter animals shall be flayed and disemboweled after all reflexes are over (ii) The contents of the stomach and bowels shall not be washed into the drain or allowed to drop on the floor, but shall be emptied into buckets or receptacles provided at the slaughterhouse. No person shall rub or cause to be rubbed the inner sides of the skins upon the ground within any portion of the slaughterhouse or in the immediate neighborhood of the slaughterhouse premises. (i) (ii) All dressed carcasses shall, after skinning and cleaning be presented to the superintendent for inspection. Carcasses, which have been passed by the superintendent as fit for human consumption shall, if necessary, be branded or stamped so as to define their quality.
52
13.
PREF-35/May, 2002/1
No person shall remove any dressed carcass from the slaughterhouse premises until the superintendent has duly passed it. (iv) The superintendent shall cause any dressed carcass or its part, which is, in his opinion, unfit for human consumption. To be buried or destroyed. No person shall remove entrails and offals from the slaughterhouse until they are properly washed and cleaned. No person shall blow or stuff any meat or lung with or without the slaughterhouse premises and superintendent may cause to be buried or destroyed any meat found blown or stuffed? No whole dressed carcass or meat in part or skin shall be sold at the premises of the slaughter house No person shall sell any meat within the corporation limits, which is not slaughtered and dressed at the corporation slaughterhouse. Any such meat so found shall be seized and destroyed by the superintendent of considered unfit for human consumption or auctioned and stamped as such, if fit for human consumption. The auction sale proceeds shall be deposited in the corporation funds. The superintendent shall inspect the un-authorized places of slaughter, seize and forfeit the animals and the meat at such places. The animal or meat so seized shall be disposed of in the manner as given in byelaw NO 17. Any carcass of meat ordered to be destroyed Accordance with the provision of bye laws Nos.13, 15,17,18. Shall be so treated as to render its use for human food impossible. No person shall remove or cause to be removed from the premises of the slaughter house any dressed carcass Or meat except in a clean receptacle and covered in such a Manner as to be screened from public view and adequately protected against flies and dust. The superintendent shall, by general or special Order, direct the disposition of all skins heads, horns and foot of slaughtered animals and all dressed carcass or Meat found or left in the slaughter house after the hours fixed for closing the slaughterhouse. 22.(i) No person affected with leprosy, sores or any other skin disease or any contagious or infectious disease shall enter the slaughterhouse premises. (ii) No person, other than the Municipal staff on duty and licensed butchers, licensed flayers or the bonafide-licensed servants, shall enter the slaughterhouse premises during the process of slaughtering. Flaying or dressing the carcass. Provide that the superintendent may allow any other person to enter any slaughterhouse. No single butcher of flayer shall be allowed to Slaughter and dress more than 5 cattle of buffaloes or 25 Sheep and goats per day in the slaughterhouse. No person other than the licensed butcher or the licensed flayer shall be allowed to slaughter and dress any animal at the slaughterhouse. Flayer shall be licensed by the Medical officer of health on the recommendation of the superintendent, and on payment of Rs 2 per annum as license fee. The licensed butchers and flayers shall use the Special-flaying knives as approved by the superintendent.
53 PREF-35/May, 2002/1
No person shall create any disturbance or Nuisance in the slaughterhouse premises. Any person transgressing the provisions of the byelaw may be removed summarily from the slaughterhouse premises under the Directions of the superintendent. The blood, unwanted offals, refuse or other offensive matter left at the slaughter house premises shall be removed under the supervision and control of the Superintendent to a place fixed for that purpose by the Municipal Medical Officer of Health, and the sanitation of the Premises properly maintained after the slaughtering Operations are over. To ensure greater co-operation between the Slaughterhouse staff and the S.P.C.A staff the cruelty to Animals cases at the slaughterhouse and livestock markets shall be reported by the superintendent to the S.P.C.A. authorities. The corporation may, from time to time; issue necessary instructions in respect of sanitation and other matter connected with the affairs of the slaughter Houses. Any person who commits a breach of any of these bye-laws shall be punished under section 116 of the municipal Administration Ordinance (X of 1960). Commissioner, Lahore, Division, Lahore.
54 PREF-35/May, 2002/1

Abattoir

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Abattoir

Uploaded by

Copyright:

Available Formats

Pre-Feasibility Study

Small and Medium Enterprise Development Authority

Beef Mutton Bones Fats Blood Hides Skins

919.0 602.0 302.3 112.6 32.8 7.1 34.5

940.0 617.0 309.2 115.2 33.6 7.3 35.3

963.0 633.0 316.3 117.8 34.4 7.5 36.3

Source: Ministry of Food, Agriculture and Livestock

2 THE CURRENT SLAUGHTERING PRACTICES

Source: Export Promotion Bureau

4 PREMISES AND SITE FOR SLAUGHTERHOUSE

6 HUMAN RESOURCE REQUIREMENTS

7 FACILITIES, EQUIPMENTS AND TOOLS

Figure 7-1 Slaughtering Tools

10,113,914 10,113,914 20,227,828

9.2 Decade at a Glance

13,871 (4,998) 8,873 13,056 (8,091)

21,147 (5,883) 15,264 12,416 (7,080)

31,824 (6,989) 24,834 12,197 (6,068)

48,486 (8,359) 40,127 10,759 (5,057)

70,694 (10,073) 60,621 9,618 (4,046)

100,016 (12,194) 87,823 8,703 (3,034)

138,252 (14,851) 123,401 7,963 (2,023)

147,411 (18,113) 129,298 7,359 (1,011)

251,780 (22,277) 229,503 6,860 -

333,631 (26,358) 307,273 6,443 -

9.3 Projected Balance Sheet

10,114 3,724 8,091

10,114 10,486 7,080

10,114 20,849 6,068

10,114 35,715 5,057

10,114 56,079 4,046

10,114 83,378 3,034

10,114 119,227 2,023

10,114 166,149 1,011

1,011 3,987 26,927

1,011 4,871 33,562

1,011 5,978 44,021

1,011 7,348 59,245

1,011 9,062 80,312

1,011 11,182 108,720

1,011 13,840 146,215

1,011 17,102 195,387

1,011 21,265 258,639

9.4 Projected Profit &Loss Statement

Profit after Taxation Acc. Profit b/f Accumulated Profit c/f

9.5 Projected Cash Flow Statement

10,470 1,606 2,604 4,508 8,718 1,752 8,747 10,499

18,952 1,606 2,422 6,909 10,937 8,015 10,499 18,514

25,486 2,240 9,911 12,151 13,335 18,514 31,849

33,683 2,058 13,576 15,634 18,049 31,849 49,898

44,198 1,876 18,199 20,075 24,123 49,898 74,021

57,330 1,694 23,900 25,594 31,736 74,021 105,758

74,446 1,512 31,281 32,793 41,653 105,758 147,411

94,994 1,330 40,067 41,397 53,597 147,411 201,008

121,875 1,148 51,568 52,716 69,158 201,008 270,166

Total Sources Applications: Fixed Assets Re -Payment of Loan Tax

Opening Balance Closing Balance

9.6 Projected Revenue (Consolidated)

9.7 Revenue Generation Sources

Fee for Slaughtering space

Total per annum 16,875,000 28,125,000 45,000,000

Cold Storage Charges

Total per annum 8,100,000 13,500,000 21,600,000

No. Small Animals Large Animals 390,000 39,000