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Management Case

describes a situation faced, a decision or action taken by an individual manager
or by an organization at the strategic, functional or operational levels.

National Dairy Development Board
Ajit Kanitkar
Prime Minister's Visit to Kaira in 1964:
Desire for Replicating Anand

This case briefly discusses how NDDB
came into existence, its role in promoting
dairy activities in the country, the new
initiatives taken by this institution
beyond the dairy sector, and the present
scenario under the new economic policies
and the political environment in the
country.
The case also raises a few strategic
and other related questions that the
organization needs to address. Readers
are invited to send their responses on the
case to Vikalpa office.
Ajit Kanitkar is a consultant based at Pune.

In 1964, the then Prime Minister of India, Shri Lai
Bahadur Shastri, visited Anand. He stayed a night in
a village in Kaira district as the guest of a farmer and
spent several hours discussing the affairs of their
village milk cooperatives with farmers of all types,
classes, and religions. He talked with them about how
they produced their milk, and about various inputs
and services like artificial insemination, cattlefeed,
veterinary health cover, etc., received from their
cooperatives.
From his observations and discussions, the Prime
Minister could infer that the Kaira farmer had no
special advantage agroclimatically or in the quality of
his cattle. He concluded that because the farmers
owned the dairy, because their elected representatives
managed the village societies and the district union,
and because they had the good sense to employ
competent professionals to manage their dairy factories,
the Amul Dairy was sensitive to their needs and was
responsive to their demands. Their access to a
metropolitan market—Bombay—for milk, and good
national marketing in the case of dairy products, were
their greatest assets. These were the reasons why
Amul was such a great success.
The Prime Minister also wanted to know why,
when Amul was doing so well, the other dairies run
by the central and state governments were not
successful. According to him, all these dairies were
virtually running at a loss, and not increasing their
handling capacities or contributing to milk production
in their respective milksheds.

Creation of NDDB
He desired 'Anand' to be replicated throughout India
and in a letter addressed to the state Chief Ministers,
he said, "We envisage a large programme of
cooperative dairies during the Fourth Plan and this
will, no doubt, be based on the Anand model. If we
can transplant the spirit of Anand in many other
places, it will also result in rapidly transforming the
Vol. 21, No. 2, April - June 1996

53

000 tons). This ensures that there is no indiscriminate import. leading to a substantial saving in foreign exchange. To handle the gifted commodities and the funds. These dairies were. These commodities were to be recombined and sold through the existing dairy 54 system at prevailing prices generating Rs 954 million over the life of the project. Under OF HI.. over a period of five years. 1. i. Import of Dairy Commodities Official data clearly show that the commercial import of milk powder touched its peak in 1963-64 (53. Imported milk powder represents no more than one per cent of India's own milk production. Countries which failed to take such a step have learnt the lesson the hard way.26 lakh tons of skimmed milk powder and 42. imports would not only have been a significant drain on our foreign exchange. accepted/adopted by the Parliament in September 1987). NDDB tried unsuccessfully to convince one state after another to agree to make these funds available. While the bulk of this effort has come from the cooperatives.e. Possibly. NDDB had formulated the first phase of OF which aimed to capture for public dairies a 'commanding share' of the milk market in four metropolitan cities of Bombay. their officials were less enthusiastic. a much smaller quantity of gifted milk powder is envisaged. Calcutta. The rural dairies also helped balance seasonal fluctuations in milk production through the separation of milk into fat and other solids in the surplus season and their storage for subsequent use in the lean season. Delhi. Perhaps. These funds were to be utilized for pursuing various activities taken up under OF. these officials did not want the Anand pattern and were not prepared to make Five-Year Plan funds available for replicating 'Anand' in their states. By 1970. NDDB soon realized that even though many Chief Ministers wanted Anand to be replicated in their states. they felt that provision of inputs by the farmers' own employees would erode their own empires.' It would be headed by Dr Verghese Kurien. Commercial import of milk and other milk products had ceased during 1975-76 to 1986-87. It became obvious that if NDDB was to carry out the objectives for which it was established. Formulation of Operation Flood I Based on WFP Food Aid The objective of Operation Flood (OF) was to replicate Anand.400 mt milk powder and 10. they did not want dairies to be owned and run by farmers. but most likely would be of a volume that would have played havoc with the Indian dairy industry. Had there been no OF. However.000 mt butter oil were commercially imported to cater to the liquid milk market. Pakistan. The National Dairy Development Board (NDDB) was thus created in 1965. 75.socio-economic conditions of the rural areas.000 tons have been received till January 1994. The Government of India has designated NDDB as the canalizing agency for all dairy imports into the country. By 1968. During the 50s and 60s. use of imported milk solids in the total throughput of the dairy industry averaged 43 per cent which declined to 13 per cent in the 70s while in the 80s. and baby foods. certain private sector plants have also contributed to this happy position by manufacturing some value added products such as malted milk foods. The funds generated under OF have been used in dairy development so as to encourage production of indigenous products to gradually replace imports and locally meet the growing domestic demand for milk products. which might affect domestic production. but the additional funds available under OF were only to be used for replicating Anand. condensed milk. with the best pasture lands and Vikalpa . The commercial import of milk powder was completely stopped during the period 1975-97 to 198687. For some years. whose job would be to replicate 'Anand. it was nearly eight per cent. the then General Manager of Amul. Whatever the reasons. 26. The WFP was to donate.000 tons of butter oil. The state governments could use their own funds to develop dairying in whichever way they chose. and Madras. due to an unprecedented and continuous drought in the country during the three year period from 1986 to 1988. NDDB had succeeded in getting the Government of India to accept the project for implementation and the FAO-WFP (World Food Programme) to fund it through an innovative mechanism. in turn.000 tons for a period of seven years out of which nearly 60. the Government of India created the Indian Dairy Corporation in 1970 (which was merged with the NDDB constituted as an institution of national importance under the NDDB Act. it must have its own programme and funds to replicate the Anand Pattern." He decided that the Government of India would create a body. to be supplied with liquid milk from modern processing dairies to be located in rural areas with high milk production potential (called milksheds) and/or gifted skimmed milk powder and milk fats for re-combination. It was thus that 'Operation Flood' was evolved.

NDDB will contribute from its own resources Rs 2. the per capita availability of milk is only around 186 gms per day. Given the size of India. production.809 million. No.150 million outlay planned for OF III. Large metro dairies (Mother Dairy complexes) were commissioned. NDDB contributed about Rs. with imports of $ 40 million annually. Class two milksheds were also taken up under the Anand Pattern of cooperatives. The oil project. fruits. Other developing countries have not been slow to see this example and learn from it. In the interim period of 1985-86 and 1986-87 when the World Bank's assistance was not available. NDDB has the engineering and the design blueprints ready for dairy plants for 1 lakh to 5 lakh litre capacity. spearhead teams were being slowly withdrawn from states where cooperative unions were formed. It was in 1987 that IDC and NDDB got merged and NDDB in its new form got created through an 55 . Elsewhere. and extension specialists. 9. IRMA emerged in 1980 as one of the responses to meet the growing felt need for professionals to manage the businesses of the cooperative sector. NDDB played a pivotal role in aiding the district cooperative unions in the project formulation and implementation stages all over the country. The OF III marked an era of several new initiatives within NDDB. agricultural scientists. Self-reliance in Resources OF I was funded entirely through gifted commodities. NDDB on its own also got increasingly involved in training and development activities through the constitution of MPD/HRD departments within it. also later popularly known as milksheds. NDDB's Role in the Implementation of OF Projects The OF I project involved creation of Anand Pattern in areas. Encouraged by this experience. which had the potential in terms of availability of Vol. These offices represented NDDB in its interaction with the unions in that region. 'Policy Formulation for Dairy Development in Asia' in October 1989. NDDB will be in a position to finance a dairy development programme costing Rs 1000 million every year entirely out of its own resources for as long as it is needed. Within NDDB. OF II was financed by a loan from the World Bank and gifted commodities. and vegetables. If this is to increase to anywhere near the global standards. witnessed a gradual decline in its dairying. dairy technologists. and the salt project are some illustrations. Pakistan. erecting. As an apex institution. April . commissioning. and monitoring of dairy projects. Through a multidisciplinary team consisting of veterinarians.]une 1996 surplus milk. The engineering department and its activities came to the forefront primarily because everywhere new capacities were being created and the existing expanded. AI programmes aimed at enhancing the milk production became another thrust area for NDDB.2. Sri Lanka. NDDB went ahead with the task of creating cooperatives. There is a more important reason as well. it is essential to continue and expand OF. China. capacities were added. These offices were established with an objective to cater to the demands for services arising out of growth of the cooperatives in the region. It was around this time that the Gujarat Cooperative Milk Marketing Federation (GCMMF) was formed in Gujarat. It was during this time that the regional offices of the NDDB came into existence. Even India wants to apply a similar approach to other commodities such as oilseeds. This approach was later popularly known as the Spearhead Team (SHT) approach. Among the recommendations made at an International Workshop. and marketing of milk must be enlarged vastly. it was proposed that NDDB be designated as an international centre for sharing experience in the field of dairy development and for providing training in policy formulation and management. processing. Dairy plants up to a processing capacity of 4 lakh litre per day were built up. 21. Although the development achieved under OF so far is substantial. and the Philippines have all proposed to take up similar programmes. It must be remembered that even today. At the conclusion of OF III. India can still afford to revert to traditional milk processing and trade: it just cannot cope with the quantities needed. The OF II extended the coverage of the NDDB activities in many other states. it is by no means sufficient. 2.063 million of the Rs. the Government of India wants OF to be extended further. Even contemplating such possibilities is tantamount to turning the clock back by 40 years.dairy breeds of South Asia. NDDB played a crucial role in conceiving and implementing turnkey projects initially in Gujarat and later in other states. mostly with an initial EEC food aid. the fruits and vegetables project. NDDB also took up the responsibility of planning. Though the funding and the financial support was provided by the erstwhile Indian Dairy Corporation (IDC). nor can a bicycle-based trader reach far.

Processing and storage capacities were created all over the country. Three other important developments took place during this period. the Indian dairy sector had become self-sufficient as far as meeting the domestic demand for liquid milk was concerned. in fact. It was also expected that India would start exporting dairy products soon. With this merger. Associated with the poor financial performance. NDDB initiated the formation of oilseeds growers cooperative unions and federations in states and areas having major oilseed cultivation. would not be available once OF III was completed. The extent of private sector's interest in the dairy sector could be judged by the fact that there were 700 applications filed with the government by the private businesses. As OF III was coming to an end. the Government of India promulgated the Milk and Milk Products Order (MMPO). also got substantiated by a number of public issues (at least 10) floated by private sector companies during 1991-92 and 1992-93 to raise capital for financing these dairy projects. This was done to ensure that there were no indiscriminate imports of milk products that might have an adverse effect on the domestic production. The changes introduced by the central government under the leadership of the former Prime Minister. reflected by a number of applications. A small beginning had been made by some cooperative and private sector organizations on this front and India's attempt at exports was perceived as a threat by some other countries who had major exports earnings from the dairy industry. A similar approach was followed in the formation of oilseeds cooperatives when spearhead teams organized Oilseeds Growers Cooperatives. Another important reason cited by the critics of the OF strategy was the reserves and surpluses available with the NDDB to self-finance any on-going or future projects. made an entry into the oilseeds sector through a mechanism which later on was widely known as Market Intervention Operation (MIO). relevance of cooperative principles in theory and practice. Part II The Environment In the early 1990s. Firstly. This was with reference to the political environment in the country. After the delicensing of the dairy industry. Shri P V Narasimha Rao and the Finance Minister. Secondly. popularly known as the CD programme. a national level federation of state dairy federations. ensured easy entry of private sector into dairy industry which was attempted to be kept under check by the MMPO of May 1992. NDDB had realized that the commodity aid received from various international agencies including the EC would start dwindling and. In May 1992. The dairy sector was no exception to this. the Government of India had designated NDDB as the canalizing agency for all dairy imports into the country. Thus. These critics argued that NDDB as an apex agency no longer required financial support to initiate dairy development projects in India. Another important change took place over the three decades beginning 1970. The financial viability of the 170 odd Anand Pattern cooperative institutions also became a focal point of NDDB's work as NDDB realized that a large number of the district milk unions were incurring operating losses. some provisions of which were again changed in April 1993. there were significant changes evident in the external macroenvironment with the winds of liberalization blowing throughout the country. NDDB no more remained as the canalizing agency and any industry privately owned or a cooperative was permitted to export its products directly provided there was an international buyer. The amended MMPO. however. Another important development was the emergence of NCDFI. NDDB also launched a massive educational programme. It was during the 1980s that NDDB. Prior to the delicensing of dairy industry. If the Vikalpa .enactment of the parliament. the Indian economy was no 56 more perceived as an economy whose dairy sector needed support from the international community. NDDB was also expected to coordinate export of milk products through this arrangement. at the request of the Government of India. issues such as the role of the cooperative laws. The dairy industry was delicensed in June 1981 and private sector companies were allowed to set up milk processing and manufacturing plants. It was capable to do so on its own initiative. The continuation of the OF III into OF IV was a remote possibility for various reasons. the large surpluses available with the EC members in the 1960s and 1970s were no more available for free distribution. to vitalize the dairy cooperatives created all over the country. as it was observed by critics. Shri Manmohan Singh had important implications for NDDB. suspension of elected boards by state governments also became a part of the main agenda of the NDDB. The new economic policies of the government favoured increasing privatization and liberalization of all sectors of the economy. The initial enthusiasm. NDDB not only retained its status as an apex technical body in the field of dairy development but also took over the role of funding which in the earlier arrangement was being discharged by the IDC.

264 employees. subsidy. These relationships also probably must have undergone a sea-change though no official writing is available on this crucial subject. The average age of the employees was 32. Exhibit 2 presents the broad view of the portfolio of activities in NDDB.June 1996 planning. The decade was also marked by politics of coalition governments. 690 of whom were officers with professional background in disciplines such as veterinary science. Chandrasekhar. Vol. In August 1994. Let the challenges of the new era of globalization be squarely faced by the respective cooperative organizations. Shri Lai Bahadur Shastri. management and engineering. What one can infer is that these changes in the corridors of power must have had some important bearing on the strategy and the functioning of the NDDB. The Unfolding Future and the Strategic Questions After reviewing the history of Operation Flood I.6 years. and III programmes and NDDB's role in conceiving. Bangalore. 732 were based at Anand. one can say further that NDDB completed its responsibilities by creating 170 odd "Anands" all over the country. be it district unions or the state level federations! A change in the external environment. namely. Though NDDB had invested some resources from the accruals accumulated during the implementation of OF projects." What kind of a role will it be required to play in the changed scenario when aid.264 employees. One possible illustration is the ambiguity on the continuation of the MIO of the NDDB. II. Rajiv Gandhi. the state governments began to use increasing amount of discretion. No. a question one needs to ponder is about the role of NDDB in the years to come. One can make guesses based on anecdotes heard from different sources including newspaper articles. Of the 1. NDDB had on its pay-roll 1. Thus. There were also instances of emerging conflicts between states and the centre on issues such as sharing of water from rivers or appointment of governors. the headquarters of NDDB and the rest at the regional offices at Bombay. During these years. NDDB grew as a "fund receiving institution. dairy technology. it is time for NDDB to withdraw. NDDB continued to be headed by Dr V Kurien in his capacity as Chairman. Human Resources Associated with the financial resource was the key issue of human resources. There were occasions when the Congress party was ruling at the centre whereas many other states were under the rule of the opposition parties—either the Janata party or the Bharatiya Janata party. thus.1960s and 1970s were dominated by a single party coming to power at the centre and in the states. and charity are declining slowly and continuously all over the world? Can it continue to remain in character a "fund-based organization?" Exhibit 1 contains extracts from the annual report for the year 1992-93. and P V Narasimha Rao later became the heads of the government before and after the assassination of Indira Gandhi. therefore. 21. There were genuine differences but NDDB had a 'say' during negotiations. Morarji Desai. Charan Singh. historically. the later decade witnessed a turbulent time as far as centre-state relationships were concerned. Exhibit 3 contains summary of the financial statements for the year 1992-93. V P Singh. one may argue that the task of replicating "Anand" is fulfilled quite successfully and. The implication of these developments for NDDB was that for the implementation of the OF projects. Does NDDB have any role to play in the new era marked by policies of privatization. 2. discontinuation of commodity aid by international funding agencies has another set of implications for NDDB. consumption of milk per capita has raised substantially. Not that there was perfect understanding and sharing of values between NDDB and the state governments in the earlier decades. 57 . the country has achieved self-sufficiency in liquid milk. OF I was initiated at the specific request of the then Prime Minister. there is no valid reason for NDDB to continue to exist as an organization! Extending this line of argument. globalization. the bulk of the source of funding for NDDB was in terms of grants and/ or soft loans. Associated with the changes in the political environment was the change in the leadership in the country. Indira Gandhi led the country from 1966 to 1983 except for a brief interval when the Janata Dal came to power at the centre. The changes taking place at the centre had its consequences as far as the relationship between the NDDB. and the central and state governments was concerned. Gone were the days when NDDB could muster political support through the central government to prevail on the state governments to accept a particular point of view. and implementing those programmes as also tracking the changes in the environment. a national milk grid is in place and functioning quite efficiently. and. and delicensing of the dairy industry? If replicating the "Anand Pattern" was the charter which gave birth to a national level institution such as NDDB. the Ministry of Agriculture. April .

Beginning as functional specialists. Bankers Objectives to promote. The first group comprised of those with five or less than five years of experience and the second group with 15 years or more. Chairman. technical. Chairman P G Muralidharan. What were the opportunities and threats posed by the changed environment? Were there any opportunities? Was NDDB ready to exploit these opportunities and safeguard against the threats? What kind of mission and objectives could it pursue in the new context? Was there a need to redefine the mission? Did it require to examine its internal functioning. would result in a major vacuum in the middle management cadre the effects of which could be felt by the beginning of 2000 A D. plan. 58 Exhibit 1 Members of the Board (As on March 31. At that time. whether these strengths could provide a cutting edge for the future was also a point of debate. agriculture. 80 per cent of the officers of the rank of Senior Executive and above (Deputy Manager. and General Manager) were due for retirement. immunology. and organize programmes for the purpose of development of dairy and other agriculture based and allied industries and biologicals on an intensive and nationwide basis and to render assistance in the implementation of such programmes to adopt the cooperative strategy in a more effective manner on an intensive and nationwide basis and to take such steps as may be necessary for the purposes aforesaid to facilitate research and promotional activities in the field of dairying. The current profile of manpower indicated that there were now two major groups of employees. furnishing integral services such as storage. Auditors State Bank of India. spent time in the field organizing village-level societies and organizing milk procurement and processing activities. Bank of Baroda. What kind of a role will the professionals working in NDDB have to play in the future? These professionals had grown with NDDB. including their financing to provide consultancy and managerial services and the execution of any project on a turn-key basis or otherwise. procurement. animal husbandry. A projection made by the personnel and administration department indicated that within the next eight to ten years. NDDB had also acquired significant expertise in undertaking turnkey project assignments for erection and commissioning of dairy processing plants of various capacities. promoting. sponsoring and setting up of dairy industries and undertaking any other related promotional activity. and horticulture to impart technological know-how to such organizations in the cooperative or public sector as are engaged in the production. and New Delhi. There were many such related questions that NDDB needed to ask as an organization. distribution of milk and milk products and to serve as a lead institution with reference to milk and milk products Vikalpa . they had graduated into roles and responsibilities of general managers or general management type functions. Many of them currently occupying senior management positions had started as members of the SHT. structure. preservation or marketing of milk and milk products to facilitate the training of personnel for absorbing and utilizing the technical know-how that may be imparted to engage in the designing. planning. developing. and III. transportation. which was to start within the next two years. Executive Director C C Chokshi & Company. Managing Director A Banerjee. style. II. Secretary Animal Husbandry and Dairying Ministry of Agriculture. While these strengths in human resources contributed to the speedy implementation of OF I. constructing. etc? Did it have capabilities—financial. and human to meet the challenges of the future? There were some of the questions that needed careful attention by the leadership of this apex level institution in the context of the changed environment. Punjab State Cooperative Milk Producer's Federation Limited Amrita Patel. Government of India Balishter Singh Mann.Calcutta. The reason for having a 'young' average age in an 'old' organization was traced to the Voluntary Retirement Scheme (VRS) introduced by NDDB in 1988. This projection also indicated that the retirement process. many of the employees who had put in service say between 5 and 10 years had opted for VRS. Manager. processing. 1992) V Kurien. Exhibit 4 presents some details on the profile of the officers and employees working in NDDB.

as may be required by the Central Government • • • • to collect and compile relevant data and statistics necessary for the efficient management of the national milk grid and national milch herd and on any other matter relating to dairying and allied industries • to recommend to the Government. Vol. incidental or conducive to further the objective of NDDB to take on any activity when entrusted to it by the Central Government or the Government of any State. Bombay Research and Development— Plant Technology Vegetable Oil and Oilseeds Project Source: NDDB Annual Report. the maximum and minimum prices to • be fixed for the purchase or sale of milk. Madras Research and Development—Biotechnology Centre for Biotechnology.June 1996 59 . having regard to the special expertise of the organization Source: NDDB Annual Report. assist in the enforcement of it to build up a reserve of buffer stock of basic commodities to function as a channelizing agency for the import and export of milk and milk products and semen of milch animals and bulls to carry on any other business or do any other act or thing as may be necessary. Monitoring and Evaluation Human Resource Development Project Finance and Management Services Project Appraisal and Finance Internal Audit Management Information Systems . No. 2.• to finance cooperative federations. 1992-93. West. Calcutta Sugam Dairy. 1992-93. distribution. April . Nekarikallu Rajasthan Cooperative Dairy Federation Accounts Commodity Management and Market Operations Cooperative Development Fruit and Vegetables Project Legal Cell Manpower Development Marketing Personnel and Administration Planning. Delhi Fruit & Vegetables Project. Organization Exhibit 2: The Organization Board of Directors Management Committees Mother Dairy. Hyderabad Foot and Mouth Disease Control Project Bhavnagar Vegetable Products Unit Tree Growers' Cooperative Project Animal Breeding Centre. cooperative unions or cooperative enterprises intended to stimulate the production.Computer Services Performance Planning and Chairman Budgeting Policy Publicity and Press Relations Managing Director Plant Management and Engineering Purchase Regional Coordination Regions: East. 21. Delhi Mother Dairy. and consumption of milk and milk products • to regulate the dairy and allied industries and function as a regulatory authority. North Bangalore. as and when necessary. Rae Bareli Buffalo Breeding Centre. and if so required. preservation. Bidaj Indian Immunologicals. Baroda Management Pool Sabarmati Ashram Gaushala.

93 17.01.47 4.13.02 4.93.07 10.51.39.17.09.88.90.47 18.58.78 2.28.27.61 3.18.89 4.73.65 20.65 2.07 8.27.13.31 7.41 50.39 38.03.27 7.12 7.93 1.17.03.91 11.75.74.58.05.00.27.45 15.63 5.93.34.94.35.78.95.46.60.62.00 2.92 12.10.68 20.77 5.78.03.01 2.95.03.88.19.26 14.97.05.53.76.51.58 4.79 20.60.61 2.70.62.61.03 33.81.66.02 3.01.94 7.96.97.14 11.08 6.47.91.44.82.60 7.29 2.91.02.00 1.50 2.87.69 5.00 - 1.06.Exhibit 3: Balance Sheet as at 31st March 1993 Annexure Liabilities National Dairy Development Board fund General fund Project fund Secured loans Current liabilities and provisions Total Assets Cash and bank balances Inventories Interest accrued Sundry debtors Loans and advances Investments Fixed assets Total Notes to Accounts I II III IV V VI VII VIII IX X 31.71 88.54.74.49 5.00 4.90 75.99 4.18 75.74 72.51.56.64 19.74 2.03 11.71 6.82 9.10 40.47.28.36 61.93 3.58.00.39 20.42.93 Rs in lakh 31.86.12.27.29 1.49.25 XI XII XIII XIV XV XVI XVII XVIII 2992-92 Vikalpa .64.85 17.91.63 4.03.03.79.00 56.00 18.08 45.79.54.37 1.36.52.96.59 XIX Income and Expenditure Account for the Year Ended on 31st March 1993 1992-93 Income Interest and dividend Service charges Sales and transfers Hire charges Rent received Other income Total Expenditure Interest and financial charges Remuneration and benefits to employees Cost of materials Manufacturing expenses Commodities handling expenses Marketing expenses Administrative expenses Subsidies Livestock and farm expenses Research and development expenses Training expenses Computer expenses Maintenance of assets Assets of small value written-off Other expenses Provision for contingencies Bad debts written off 60 9.19.26.36.23 29.53 3.90 39.10 3.23.25 3.70.97.57 38.83 3.00 4.56.

Orissa.15 On behalf of the Board Managing Director V Kurien Chairman Anand.58. Punjab. 21.Donation Depreciation Provision for wealth tax Less: Expenses recovered Net expenditure Excess of income over expenditure Total Excess of income over expenditure Transferred to price fluctuation reserve Balance transferred to General Fund 0.09 0.79.40. Madhya Pradesh Andhra Pradesh. Vol.20.95.94.20.54.58. 21 July 1993 (Accounts) 44.51.99 2.16.71.25 13. Maharashtra. 2.40 Total As per our separate report of even date attached C C Chokshi & Co.30 3. Bihar. 19 July 1993 Source: NDDB Annual Report. Himachal Pradesh Goa.06.57.53. Kerala.71. Exhibit 4: Profile of Human Resources (August 1994) Officers Staff Region East North West South Head Office (Anand) 46 99 33 129 383 51 62 28 84 349 Total 690 574 Eastern Region Northern Region Western Region Southern Region Head Office West Bengal.40 4.58.25 14.24 2.75 44.40 44.June 1996 67 33 61 .40 51.90 51.86 3.15 2.71.54. 1992-93. Pondicherry Gujarat Professionals/Officers in NDDB Percentage Background Veterinary 8 Engineering 28 Management 10 (PGDRM/PGDBA/MBA) Law and IR 8 Finance (CA/ICWA) 10 Dairy Technology 5 Agriculture 8 Total (officers) Staff Source : NDDB.25 3.49 3.58. K P Venkateswaran Chartered Accountants General Manager Ahmedabad. No.96. April . North Eastern States Uttar Pradesh.66. Rajasthan.58.15 51. Karnataka.80 1.26. Tamil Nadu.15 3.00 42.90 51.31.