Professional Documents
Culture Documents
Government of lndia
Ministry of Tribal Affairs
*****
manojb 1 2365-cgo@gov. in
uttam.kk@nic.in
1
Not K{-c^4
Co#mittee Report on Guidelines for Conservation,
Manag ement and sustainable use of Community F orest Resou rces ,r
p-t&" Ao'&![qriw
under Forest Rights Act, 2006 t.,
As per the Forest Rights Act 2006 (FRA in short), Gram Sabha as the grass root
level democratic institution is empowered to decide the overall framework of
forest conservation and m'anagement keeping in view the interests of the forest
dwelling communities, The Rules under the said Act also reflect this spirit.
The Ministry of Tribal Affairs (MOTA) constituted a committee vide its order
datred 21st February 2020 (annexure 1) to examine and recommend Guidelines
for management ahd governance of CFR for its sustainable use to ensure
livelihood'security of th6 forest dwetling communities. The terms of reference of
the Committee are as under: -
a.AsuggestiveCFRGuidelineaspertheprovisionsoftheForestRightsAct,
2006 aiJRules made there under to be prepared / framed which provides a
ilear understanding of the concept pertaining to CFR and also conceptual
frameworkonCFRanddetailedproceduralaspectstoencourage
imltementation of the community forest management and conservation
regime in the sPirit of the Act.
may be kept
b. While preparing i framing the above suggestive Guidelines' it
democratic institution
in view that brarn-Sanna iithe lowest / grass root level
ano oy virtue of being a democratic inslitution, it is expected
to decide the
or"r"ti ttara*ork an-d obiectives in which decisions on conservation
and
taken bv Gram s-abha
;;;;;";.;i ptn should be made i e decision will be
is beneficial for forest
onfy, i".ping' in view on the consideration what
dwelling communities.
do not deviate
c. The Committee will ensure that the suggestive^Guideline
Act'2006'
irorn tn. f.tt"t and spirit of the Forest Rights
the.Rules made under the FRA'
d. The Committee will take into consideration
issued bv Ministry of Tribal Affairs
2006 as wett as the gril;i;isfiiteciions
on the subject from time to time'
is given below'
The report of the Committee
'l
L
PREAMBLE
The present guidelines aim to strengthen CFR based governance and guide
Gram Sabhas in managing their community forest resources in sustainable,
equitable, democratic, and transparent manner as per provisions of the
Scheduled Tribes and Other Traditional Forest Dwellers (Recognition of Forest
Rights) Act, 2006 (hereinafter referred to as the Forest Rights Act or FRA).
This guideline also recognises that forest rights of the forest dwelling Scheduled
Tribes and other traditional forest dwellers are integral to the very survival and
sustainability of forest ecosystem.
This guideline is expected to serve as creating the space for exercise and
evolution of the traditional knowledge and customary systems adopted by the
local communities for conservation of their community resources including the
community forest resources in a democratic manner.
At the outset, it is clarified that all words and phrases used in the present
guideline shall carry the meaning and definition ascribed to them under the Act
and the Rules, unless specifically otherwise indicated.
J
CHAPTER - 1:
PROVISIONS FOR MANAGING FOREST RESOURCES IN THE SCHEDULED TRIBES
A N D OT FoR N ON OF FOREST tI
1.1 Section 3(l) of the Scheduled Tribes and Other Traditional Forest Dwellers
(Recognition of Forest Rights) Act, 2006 (hereinafter referred to as Forest
Rights Act or FRA) recognizes and vests the forest rights and occupation of the
forest land in individuals and communities of the forest dwelling Scheduled
Tribes and other Traditional forest dwellers (STs &OTFDs).
1.3 As per Section-2 (a) of the Forest Rights Act, the 'community forest resources"
means customary common forest land within the traditional or customary
boundaries of the village or seasonal use of landscape (in the case of pastoral
communities) including reserved forests, protected forests and protected areas
such as Sanctuaries and National Parks to which the community had traditional
access.
14 Section 5 of FRA provides for the holders of forest rights, Gram Sabha and
village level institutions to protect wildlife, forests and biodiversity of the areas.
1.6 I th R u 4 I
F u rt h p ro d ES fo I m ch n S m o m o n to I a nd co n tro th
on a nd
Co m m ttee c0 n S ti tute d u n d I cl a U SE e ) wh ch h a p re pa re a co n e
re u rces n o rd to u S ta n a b Iy a n d
m n a s m e n t p a n fo I co m m u n ty fo re S
eq U ta b e m a n a s e S u h co m m u n ty
fo res re SO u rce S fo I h e b e n e fit of fo re
o ta te
d ti o n a F o re t Dwe rS a n d n
d n s S h e d u e d t n b 5 a n d o h I T ra wo rk ng p anS
th th m UI o a np o r
S u c h c o n SC a o n a nd
m a n as me n p a n
th S u ch m o d R c a ti o n S a m av
o t m a n a s e m n t p n S of th e
fo re S d e p a rt m e n
co m m itte e
b 0 n d e red n ce S a ry b v the
on
f lndia. has issued a guideline
1.7
ry" Ti1' ;'3" :1,],i' Pi,l, f''ffi
i,?,%'iffi i
"l n'uiait.""tion 12 of the Act This
. As per the Section 3(1)(i) and Section 5 of FRA, the authority to protect,
regenerate or conserve or manage CFRs, is the Gram Sabha along with
the committee for protection of wildlife, forest and biodiversity constituted
under FR Rule 4(1)(e). the meaning of Gram Sabha shall be as defined
in Section 2(g) and section 2(p) of the FRA.
. Each Gram Sabha shall be free to develop its own simple format for
conservation and management plan of CFR, which its members can
understand with ease and may also pomprise of the rules and regulations
governing forest access, use and conservation;
. The Gram Sabha and the Committee under FR rule 4(1)(e) shall be
authority to modify the micro plan or working plan or management plan of
the Forest Department to the extent necessary in order to integrate the
same with the conservation and management plan for the CFR as
passed by the Gram Sabha;
. The State Government shall make available through its department,
funds available under the TSP, MGNREGA, funds for forestry available
with the GP, funds under CAMPA to the Committee at the Gram Sabha
constituted under FR Rule 4(1)(e) for development of CFR.
r Community Forest Resources (CFR) areas as recognised under Section
3(1Xi) of FRA shall constitute a new category of forest area which should
be recorded as "CFRs" in the Record of Rights and be suitable
incorporated in the records of the Forest Department.
5
CHAPTER - 2
CoNSTtruloN oF CoMMUNtry FoREST REsouRcEs MANAGEMENT CoMMtrrEE
2.1
lvery Grgm Sabha or village level institution where there are holders of any
forest right under the Act shall constitute a Committee from amongst iti
members, to exercise the authorities and power enshrined under section 5 of the
Act, to be known as the "Community Forest Resource Management Committee
or CFRMC.,,
2.2
l[e nrst meeting of the Gram Sabha, for the purpose of constituting the
CFRMC,shall be convened by the Secretary of the FRC and Chaired b-y the
President of FRCor any person chosen by the members of the Gram Sabha.
2.3 The CFRMC constrtuted by the Gram Sabha shall consist of not less than 5
persons as members, wherein at least two-third members shall b e the Scheduled
Tribes;
Provided that not less than 50% of total members shall be women;
Provided further that where there are no Scheduled Tribes, at least twothird
members shall be from forest dependent communities;
2.4 The Gram Sabha while constituting CFRMC, shall ensure that proper
representation from various user groups like graziers, MFP collectors, women
and any other group dependent on forest including representation from hamlet(s).
2.6 The Chairperson of the CFRMC shall be from the Schedule Tribe and where
there is no Scheduled Tribe, the Chairperson shall be from a forest dependent
person. At least one of the office bearers shall be a woman
2.7 The oFRMC will function as the executive arm of the Gram Sabha, and shall
remain accountable to the Gram Sabha.
2.8 ThetenureoftheCFRCsshallbefor3to5years.ThetenureoftheCommittee
shall be decided bY the Gram Sabha;
conservat ion and
,o Any existing Committeelookinq after forest protection' of
;;dil;;i, shall be deemed [o asreplaced bv the CFRMC for sover nance
CFR areas;
CHAPTER.3
POWER AND AUTHORITY OF THE GRAM SABHA AND FUNCTIONS OF CFRMC
3 Powers and Authority of the Gram Sabha- (1) The Gram Sabha shall
(a) integrate the committees for the protection of wildlife, forest and
biodiversity, catchment areas, water sources and other ecological
sensitive areas located within which it has had traditional rights;
(b) Be empowered to carry out the powers and authority as laid down under
section 5 of the Act;
(c) File complaint before SLMC under section 7 & 8 of the Act in case of any
violation of the Act and rules by if any government or non-government
entities;
(d) Make rules and issue appropriate directions for governance and
conservation of CFR including functions of CFRMC, conflicU dispute
resolution, benefit sharing, issuance of TT permit, fund management and
etc., regulating powers, functions and activities of the CFRMC;
(e) make rules or issue such directions for management of fund generated
from various sources;
(f) Approve CFR Conservation and Management plan/strategies/actions
prepared/suggested by the CFRMC. lf required the Gram Sabha can
modify the suggested plans/actions/strategies including CFR Conservation
and Management Plan;
(g) Appoint any person or hire any institution for extending support to the
Gram Sabha for preparation of CFR Conservation and Management plan,
financial management system or any activities which are coming under the
purview of the Gram Sabha;
(h) Resolve any conflict or dispute related to the CFR Governance and
Management;
books of account of
3.2 Every member of the Gram Sabha has the right to inspect
of the Community
the fund meant for governance, conservation and management
Forest Resources maintained by the CFRMC;
Sabha shall meet at regular intervals
3.5 Meetinq of the Gram Sabha: The Gram
review actions taken for CFR
,"Jin .],'l, .ri. not less than once in six months to
village head or traditional
meeting shall be presided. by the
the CFR Committee
".r"1.r.i";-ine bY the Gram sabha other than
il#;;;;v ferson choien
or the ,
Gra S.Ont in a calendar shall
be
;il;";s, Ai t!..i on" or the meeting
presided bY a woman;
d by the G ra m Sa b h a
shall
F RM o t a nv pe rS o n a U th o rI n cy
3.6 Th e Se cre ta ry o t th n a d a n ce n ca e o f
m rg
e S th a n 7 d a v
nfo rm a th e me m be rS n ot
pe fl od m a v be a VE d
the VE n-d a v n o ti ce
l
3.7 The meeting shall be held in such a time and place, which shall be convenient to
the women of the concerned Gram Sabha.
3.9 The Gram Sabha shall ensure participation of forest right holders of other
villages, whose forest rights are recognized within the area over which they have
had traditional rights, while they are finalizing the CFR Conservation and
Management Plan or regulating any access to the CFR areas;
3.1 0 Quorum of the Gram Sabha Meeting: The quorum of the Gram Sabha meeting
shall not be less than one-half of all adult members of such Gram Sabha.
Provided that at least one-third of the members present shall be women;
Provided further that where any decision in respect of regulate access to CFR
areas, which is likely to affect forest right of any holder, at least two-third of all
forest right holders or affect members shall be present;
b) accountable and answerable to the Gram Sabha for its action and
decisions;
e)' shall place the CFRCMbefore the Gram Sabha if there is any
requirement of amendment of rules and regulation framed by the Gram
Sabha;
including
f) ensure proper maintenance of bo oks of account, all registers
proceedings of Commiftee and Gram Sabha, rules and regulations,
notice book, dispatch register etc'
a b ha fo r n S p e cti o n o f a ny d o c U m
nt
g ) a I ow a n v m tr m be I of S u h G Ia m
d e re d b Y the m
n \, o ve I n m nt
itte d by the G ove rn m en t or N o
h) p a ce a ny p rop o S a S u b m F R d tea fo con S id la t o n
( and
rk wi th n th
a s nc e 5 fo r a ny type o t wo
re th E G ta m S a bh a
a p p rop n a te d te cti o n b efo
b) The Secretary shall inform all the members in advance about the date,
time, venue, and agenda of the meeting; ln case of urgent action, the
seven-day notice period may be waived off. The Gram Sabha members
will be free to attend CFRMC meetings as observers'
c)' The meeting shall be held in such a time and place, keeping in mind the
conveniend of the women members. CFRC may invite any member of
the Gram Sabha or any elected official or any other official to a meeting to
seek their inputs. Such invitees will not have voting rights in the decisions
of the CFRMC.
d) The Chairperson shall preside over the meeting of the CFRMC, and in
his/her absence the CFRMC may nominate an acting Chairperson for the
said meeting.
CHAPTER_4:
PREPARATION AND EXECUTION OF CFR CONSERVATION AND MANAGEMENT
PLAN
4.2 The CFRMC shall follow rules/ process or prescriptions developed by the Gram
Sabha, while preparing the "Community Forest Resources Conservation and
Management Plan";
4.3 The format for conservation and management plan of the CFR shall be simple,
which its members can understand with ease; However, where the Gram
Sabha(s) has already approved their "Community Conservation and
Management Plan', In such case, the Gram Sabha or the CFRMC shall fonruard it
to the SDLC for their information and feedback if any;
4.4 On a written request of the Gram Sabha or the CFRMC for information, records,
maps or other documents, the concerned government agencyshall provide an
authenticated copy of the same to the Gram Sabha or CFRC, as the case may
be and facilitate its clarification, if required through an authorised officer, within 2
weeks from the date of receive request;
4.5 The CFRMC shall ensure partlcipation of all sections of the village community
including forest dependent communities, pastoralists, PWGs' nomadic
communities and women, while collecting information and preparing CFRCM
plan;
Gram Sabha
4.7 \Nhere forest rights are recognized over a com mon resource across
as the case maY be, shall
areas, a joint meeting of the various CFRMCS/ CFRMC
be held for preparation of CFRCM Plan.
4.8 TheCFRMCshallsharethedraftplanwiththeSDLCfortheirinformationand
feedback, if anY;
rt h Sug g o ns n d feed b a c k
4.9 Th SDL o I any of ts m e m b e rs shall re VE
ce ng th p la n
hn p e fl od of fo u t we e k S from th e d a te re
before the
and place the draft CFRCM Plan
4.10 The CFRMC shall call a meeting of the
witn suggestions received from various members
or]r" si'rin. along
SDLC, if any;
u ch S ug s CS tio n S n to ca
refu co NS d e ta ti o n h e
Th \, la m S a b h a sh ta k e a S
be cle a r
4.12 H owe VC I it h o u d
e c o nse rva ti o n nd M a n a s e m n t P a n e ti on re
fi n a lz n v th 0 n the G ta m S a b h a
t th e S u s s S
re n0 t b n d ng h a m a
o
th a t th S 5 ug s ES
0n ^S ra m Sa b v
tra m e R xe d fo I th S p u rp S th h a
n the ti me n t P a n a n d th e S
a m S
n o t re ce ive d with rvati o n a n d M a n a s e me
lz th e C o n SE
p r oce e d to fi n a th S s r ou n d
be ca ed n to q u e sti o n n f u tu re o n
n ot
10
4.13 The CFRMC shall send two copies of approved CFRCM Plan to the SDLC;
4.14 The Conservation and Management Plan thus approved by the Gram Sabha
shall be incorporated by the Forest Department into its Working / Management
Plans, and also by other line departments into the planning and resource
allocation for the area.
4.15 The Conservation and Management Plan will be colerminus with the tenure of
the CFRC except in cases where for whatever reason the CFRMC has to re-
elected before the expiry of its normal term;
4.17 Monitoring and Evaluation: The CFRC shall place a report /share the activities
undertaken by them along with financial report on a annual basis or as desired by
the Gram Sabha.
11
CHAPTER _ 5:
FUNCTIONS OF THE SLMC, DLC, SDLC, FOREST DEPARTMENT AND OTHER LINE
DEPARTMENTS OF THE STATE GOVERNMENT
5.1 Role of State Level Monitoring Committee: The State Level Monitoring
Committee shall
a) Take action for communication of the guideline and capacity building to all
appropriate bodies including Gram Sabha and members of SDLCs, DLCs,
line departments including the Forest Department;
c) Ensure that, all State laws, policies and rules meant for the management
and governance of forests and forest products are in consonance with the
Act, iules made under there in and guidelines issued by the Ministry of
Tribal Affairs;
c) Ensure that all line departments including forest department provided all
required support to the Gram Sabha including information, map and copy
of the working or management Plan;
d)HearthepetitionsorgrievancesreceivedfromtheRightHoldersorthe
Gram Sabhas, especially on conservation and management plan, as
per
the provisions laid down under the Act and Rules;
Pastora lists, Pre-
e)
-' Ensure that views of PWGs, Nomadic Communities'
,ori.rftri. communities, right holders of other Gram Sabhas' who are
lEp..li.g CFR areis are consulted before flnaliz ing CFR
Cont.t ".
.iion and Management Plan by the Gram Sabha;
g) Facilitate transit of minor forest produce across the State borders, where
the TT permit has been issued by the Gram Sabha or CFRMC;
ET lf the Forest Department does not provide the support sought by the CFRC or
Gram Sabha, the Gram Sabha may forward a request in writing to this effect to
the sDLC. The sDLC shall make every effort to enlist the cooperation of the
Forest Department in this regard within 4 weeks from the date of receiving the
request.
5.7 For accessing any biological material for research or otheMise from cFR areas,
and for condiucting anf research or other purposes by any outside ag^encies
to Gram Sabha,
inciuaing Governm-ent agencies, all information may be.provided
purpose aid cannot be accessed without written permission from
i;;;;;-r.d
Gram Sabha
14
CHAPTER - 6
FINANCIAL MANAGEMENT
to carry out
o. I A Single consolidated account should be operational in each CFRMC ptan
activity of the committee and implementation of the CFRCM
orv t6 o.v'tp".ial
io'*"u"r, funds may be created as approved by the Gram Sabha for
specific purPoses
6.2 TheGramSabhaSha||makeproceduralrulesonthefundmanagement,and
deposited will be
nave fufl control over the budget and expenditure These funds
;;;;"jft;;.;i account in thi name of SFRMC in a nearbv suitable nationalised
lrnr oi port office and operated jointly by two office bearers as decided by the
Gram Sabha
p pl ca b e to th a cco U n ts of t ta m
6.3 Th e cc ou n ti n g p ro ce d u re S h a b a a
P a n c h a v a t a Pa n ch a v a ti Raj Rules/regulation.
sources:
6.4 The fund for the CFRC can have following
a)' Aqreed upon contribution from sale of
forest produce towards
minagement of CFR;
received from the State
b) Grants for developmental activities
Go rn m nt
a s n cl S fo I
c) F u nd S o r g la n re ce ived
from o th r non-governmential
develoPment wo rks
o p me nt wo rk
d ) F U n d S p rov ded by
fo re S t d p a rtm n t fo I fo res t d
n c u d n s CAM P A fu n d
p ( \, ra n ts co ntri b u ti o n S a nd
donatlons from re pute d
e) An v o the re cel ts
n S ti tuti o n etc ) a n d
a n a s e m e n t of the
re la te d t o fi na n cta m
6.5 Au d iti ng a n d accounting Procedures for f: td m Pa n ch a ya t a pe P a n c h a v ti
Raj
F R U shall be those Prescribed
K U S I re s u a ti o n a te d a cti ti e S a re
rers n vol ved n a fi n a n ce re
T h e offi ce bea !. le to th G ra m S a b h d a n d the C F R
b le a n d cco u n ta
resp o n S
a d d own au th tve
d
th th ru
b AI t he e xp n
wi b e n n
F R (- mee ti n s S T h e
\, I m
p ro ceed n s of the
a n d re co rd ed n th e m ay o n v b
n o a b o VE h ch ex pe n S e S
p ut ce
Sab ha Sh u d the G ta m S a bh
ro ug h a re o uti on of
a uth o n z ed th
u n ts
ues re ate d to Acco d ela n
p ts a n d p a v m nt
S
6.6 Othe I imPortant all the rece
need to re co rd
a. T h S e creta ry CFRC.
S h boo k of th
the d s I a n d ca e th ro ug h d re ct
m h o u d be m ad
th S p a re n cy cash
ge SA
p ym e nt of wa m a nta n tr a n
b. F o r the a n ord r to
r by ch eq ue
ba n k tra NS fe rS o
pa v me n ts S h ou d
be a o d e d
15
c Every meeting, the CFRMC wrll review the accounts of the previous I
i. Eco-develoPment activities
xpen S e
n o I u nfo reseen
oth e I d iffe ren t, h id d o pme n ta a cti vity
t.
a n oth t fo re stry a n d d eve
n cu rre d o n v
k Ex pe nd itu re a ti o n a nd M a na o
e me n t P la n
d Co n SC
a S p r p p rove nte rve nti on
ty assets c tea ted out of p ro e ct
M a n LY na n ce
of co m m u n
Sa b h a a p I
pp roved by th e L, ta m
tse f a a o f nco m
m a v e ng a s u n d fo I m n ag ement
6.8 Th F R M
e a ti o n of a Co
rp u F
S pe cified
p u rp o SE by
ru ES n cr ze d fo r the
a p p ica b le d ca n b u ti
p ri o r a p p rova
of th e
a ctiv ti e S Th S fu n a m th
r the
s n la ti
ng n S o u il n S fo
owl ng ru les a nd reg u ati o
fo
Gram Sabha
16
of the budget to
69 The CFRCM Plan should include general proposals an d outline
guide CFRMC while preparing annual budget proposals
77
CHAPTER - 7
t eve d by th decision
An v p e rso n o r th la m e a b h a a S the case m a v be, a s s
7.3
pe n od of 0 d a v fro m th d a te of
the d e cis o n o t th e
o f th a D L m a v ith n a cti o n (4 of
th D L Th D L U h a fo ow th e S u b-se
S D L c ft le a p e titi o n be fo 4 wh le
su b -ru e S 1 ), (2), (3) 4 ) a n d ) of th e ru les 1
Se c 0 n 6 o t the Act n d
p ti ti o n o I d p u te
d p o S n s any g riev an ce
of
Manaqement Plan: Where any violation
7.4 Violations of the Conservation and
inJ'ionierration and Management
is brought to light' these s
i"iort"".,
* ilt iimtil?J?;"'sffis Y' 3 i:il
Sabha immediately'
p ro ce ed n o u n d t a n v
la S a b h a m a v a lso n a te n ce SSA ry
7.5 n a d d ti o n the G m
Pe na od the d fe P ro te cti o n Act,
n h e n d a n
o th t exta n t a nc u d s
o o I Ie le a n S tate fo
res t a w) the F o res
o d a n F o re S t Act I 27 C and T
1 72 the n 2 0 0 2 Th
a 0 th B o o g ca Dive rS ity Act
Co n SE ti o n Act 1 9
ro n m n ta Pro te ction
Act 1 9 8 th
ity Act I 98 v T he Env
P re ve ntion o I Atro c ti m bei ng n fo rce
ati R a) Laws an d a ny o the r a fo I th
xl S ting P a n ch va
F R a Iea wh ch m v
a n cl ud
d etri m n to th
a ny ctivitY t ro m n a rby
7.6 f U ta m S b h a fi n d ts d e p eti o n n s o u n d wa
te I ta b
of E ffl u e n n ri ti n s ca n
p 0 u ti n d S ha rg ng co n tru cti o n G ta m 5 a b h
cts u ch a S m n o n ty s u ch a S
n fra S tru ctu la ro
p
a ti on t the a p p ro p I a te a uth
b bo u n d to ta ke
S
ron m n ta vro
re p o rt o n th env ich the e n fo rceme n t a uth o n ties
rd o n wh
p o u tio n co n tro b oa
a
acti on c AS pe r th e
16
Chapter 8
GenerallssuesrelevanttocommunityForestManagementunderFRA
of 70 mha has been covered under
As of now only 5% of the total forest area
CFR The exact area *n"'" tJttion :irJtU
ntt been used is not known MOTA is
gap between total area under CFR
reouested to collect tnese ngu;; so in''itnt
:".i"ffiH'il;;;;;.t;; sit)(i) nas been used is minimised'
5
powers of the Gram Sabha under section
The Committee strongly believes that of the fact
ot tnu forest area irrespective
of the FR Act apply to tne eniirlib 'ri" Since it is a lesal issue' MoTA
that much of it is still ,o o" toi"t"i'';d;'iRA
should consult the Law rt'rinilt"rv"a"ni
itt" tr"t' tna un-ambiouous orders about it is
the scope of section 5 lf th;;J
ii" iltr"ttntut betvveen the-two Ministries'
tiit.r. i,l.ni.i. higher orders of the Cabinet'
these Guidelines apply only to the area
ln case the Cabinet decides that
'would
:;[:*im,{ik}:nt**:,*ffi ;':iil"iirJl::::lL::
#;ft ;';.d,;; toi.a Gram sabhas
oecrsi_on rn addition,
that have been sanctioneo of rejection'
ffii;;; li,tnorlseo to reopen all cases
ffimm$mru*'m
ffi
*,..$
19
licenses have
hurt value addition it
ll JIP':
IllX".J",ri.--piocedures but not f6r tiny and cottage
been done away for't'gJ'inT'J''"t-in-tnait'
material'
i"i"rttil".' or.td'on forest raw
*n.q***'nfiffryfifi*lli