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Winding up of Rehabilitation Deptt.

5/11/1984

Punjab Government Department of Rehabilitation

From

Shri B. B. Mahajan, I.A.S.,

Financial Commissioner and Secretary

to Government, Punjab,

Revenue & Rehabilitation Department, Chandigarh.

To

All the Deputy Commissioners, in the State.

No. RD(770)/Part V /U.I./17359-70/dated Mohali, the 5th November, 1984

Sub: Winding up of Rehabilitation Department Instructions regarding (i) disposal of Urban Evacuee Agricultural lands/ properties (ii) Sites left undeveloped due to revised lay outs in the Model Colonie3 set up by the State Rehabilitation Department in Punjab and (iii) disposal of rural evacuee agricultural land/houses by way of sale, transfer/ allotment etc.

Memorandum

It has been decided by Government that the Rehabilitation Department should be wound up and the work relating to the disposal of urban evacuee agricultural lands/properties, sites left undeveloped due tp revised layouts in Model Colonies viz. Model Towns, Model Houses, 8 Marlas Cheap Tenements, 4 Marlas Cheap Tenements, Shopping Centres, Mud Hut Colonies etc. set up ,for the resettlement of displaced persons and allotment of land to displaced persons in lieu of land abandoned by them in Pakistan and to war widows etc. be transferred to the respective Tehsildars (Mahal) in the State from the appointed day i.e. 31st January, 1985. The disposal of urban evacuee lands/properties is to be undertaken by them from that day. Since you had not been, in the past, associated with this work, a gist of the instructions governing disposal of such properties is given below:

Disposal of urban evacuee agricultural lands/properties:

2. Applicability of Package Deal Act or DPCR Act: Urban evacuee agricultural lands/properties situated in the State were transferred by the Central Government in two different deals (i) Package Deal 1963 and (ii) Administrative and Financial Arrangements 1970. Separate lists of properties in each deal in respect of your district are being sent separately. Any property not mentioned in these lists will be treated as hidden property and deemed to have been received in the Administrative and Financial Arrangement, 1970.

3. Disposal of properties received in Package Deal 1963 is governed by the provisions made under the Punjab Package Deal Properties (Disposal) Act 1976 and Rules framed thereunder. In the other cases, including those covered by administrative and financial arrangements 1970, disposal is governed under these provisions of displaced persons (C&R) Act, 1954 and the rules framed thereunder. It has-been held by Punjab and Haryana High Court that authorities under the Displaced Persons (Compensation and Rehabilitation) Act 1954- have no jurisdiction to deal with the Package Deal Properties Vice versa, the authorities under the Package Deal Properties (Disposal) , Act, 1976 will have no jurisdiction to pass order3 under the Disposal Persons (Compensation and Rehabilitation) Act, 1954. It is therefore necessary that though you may be vested with powers under both the Acts, the appropriate designation viz. Chief Sales Commissioner or Chief Settlement Commissioner, as the case may be, should be correctly, mentioned as otherwise the order is likely to be struck down on the, ground of lack of jurisdiction.

4. A copy of Punjab Package Deal Properties (Disposal) Act 1976 as amended upto date is enclosed at Annexure I and a copy of Punjab Package Deal Properties (Disposal) Rules, 1976, as amended upto date, is at Annexure II.

A copy of the odrers issued by the Chief Settlement Commissioner on 30th August, 1979 and on 14th September, 1979 conveyd,-vid Endorsement No. RD(770)/Part IV /U.I./18025-18088, dated 14th September 1979 for the disposal of properties, other than Package Deal properties, on the basis of possession, which are now in force, are appended at Annexures III and IV respectively. A copy of this Department Memo No. RD(770)/Part-IV /U-I/16648-55, dated 30th August, 1979 which explains some provisions of the revised policy as contained in the Chief Settlement Commissioner's order dated 30th August, 1979 is at Annexure V. The amendment in the Package Deal Properties (Disposal) Rules 1976, carried out by the Third Amendment Rules notified on 30th August 1979, is also enclosed at Annexure VI. A copy of the order of the Deputy Secretary (Reh.) dated 14th September, 1979 conveyed with this Department Endorsement No. RD(770)Part IV-/18092-18]J2, dated 14th September, 1979 is also enclosed at Annexure VII.

Transfer of urban evacuee properties on the basis of possession.

5. The main features of the revised policy, which applies both to the Package Deal properties and properties covered by Administrative and Financial Arrangement are as under: -

(a) Evacuee houses and built up sites on which residential construction/ commercial shops etc. have already been raised may be transferred to the occupants, provided their possession is continuous and undisputed and they had raised construction on or before 1st January, 1977 and they have applied for their transfer by the prescribed date i.e. December 31, 1977.

(b) Occupants/other than Scheduled Castes and Backward classes are liable to pay prevalent market price on the date orders for transfer are passed by Tehsildar-cum-M.O. Each such transferee shall be required to pay in cash 25 per cent OC the price, in addition to upto-date rent/ damage charges including other dues, if any, relating to the property transferred to him, within 30 days of the determination of his eligibility. The balance shall be re-.coverable in lump-sum or in three half-yearly instalments bearing interest at the rate of 6 per cent per annum (vide Annexures IV and VII) as per choice of the transferee. Arrears of rent/ damage charges may also be allowed to be paid in instalments as per paya 3(ii) of Chief Settlement Commissioner's order dated 30th August, 1979 at Annexure III and Rule 9(d) (ii) of the Punjab Package Deal Properties (Disposal) Rules, 1976.

(c) The occupants belonging to Scheduled Castes/Backward classes are eligible to the transfer of properties at 25 per cent of the prevailing market price on the date orders for transfer are passed by Tehsildar-cum-M.O. recoverable in 12 half yearly instalments . Interest on outstanding instalments will be charged at the rate of 4 per cent per annum (vide Annexure IV and VII). Such occupant will be required to pay the first instalment of the concessional price, in addition to upto-date rent / damages charges including other dues, if any, relating to property, within 30 days of the determination of his eligibility. Arrears of rent/ damages in their case may also be allowed to be paid in instalments as indicated in (b) above.

(d) An occupant belonging to the Scheduled Castes/Backward Classes, in possession of to urban evacuee properties one for residential purpose and the other for commercial or industrial purpose is eligible to 25 percent concession in both the cases.-

(e) In the case of built up plots for residential purposes the area transferable shall be 20 marlas while in the case of commercial sites, the area transferable shall be 1000 Sq. yards. Where the area of any built-up residential plot/ commercial plot exceeds the aforementioned limit, the excess area can also be transferred to the occupants by negotiation, subject to the fixation of market price by the Valuation Board comprising of Sub Divisional Officers (Civil) Executive Engineers, PWD (B&R) or his representative not below the rank of S.D.O.) and the District Industries Officer. The excess area may be transferred on payment of the market price by Scheduled Castes and Backward Classes occupants and on payment of additional price upto 25 per cent of market price in case of residential plots and upto 50 per cent of the market price in case of commercial plots, as prescribed by the aforementioned Board, in case of others. In no case, the area to be transferred shall exceed the ceiling fixed under the Urban Land Ceiling (Regulation) Act, 1976;

Where the area of a building plot or site or agricultural land being used for commercial or residential purpose is 500 yards or above, its market price shall also be assessed by the above mentioned Valuation Board.

(f) Occupants should have applied on or before 31st December, 1977. No fresh application shall be invited but in hard cases, the delay in submission of applications can be condoned by the Government.

(g) In case of default in the payment of any instalment (by transferee, both Scheduled Castes and non-Scheduled Castes) 9 per cent penal interest will be charged. If the transferee fails to make payment. the recoverable amount (i.e. Principle, Interest and Penal Interest) will be first charge on the property and will be recovered as 'arrears of land revenue'. The property cannot, however, be summed on account of the default.

(h) In case it is established that member of Scheduled Castes had built house before 15th August, 1947 on the land which became urban evacuee land such person will be entitled to retain that site without any payment.

(i) In case, where a property is occupied by more than one family in distinct portions which are divisible, such portions shall be transferred to them separately, provided there is no dispute between them and applications for transfer of the portions under their respective possessions were made separately by them by the prescribed date. But, where there is a dispute between the persons occupying a property and it is indivisible, it shall be disposed of in auction.

(j) Urban evacuee property which is not transferred on the basis of possession or is not required for sale by negotiation to any cooperative society, Govt. concern etc. at indicated in para 7 below, shall be disposed of by public auction according to procedure laid down in Rule 90 of Displaced Persons (C & R) Rules, 1955 in so far as property other than Package Deal property is concerned, and in accordance with the procedure prescribed in chapter III Rule 8 of the Punjab Package Deal Properties (Disposal) Rules 1976 in so far as package deal properties are concerned.

Disposal of urban evacuee agricu1tural land.

6. (A) Entire evacuee urban agricultural land with the following exceptions will be disposed of by open auction under the provisions of Rule 90 of the Displaced Person3 (C & R) Rules, 1955 and Chapter III Rule 8 of the Punjab Package Deal Properties (Disposal) Rules, 1976, amended from time to time: -

(i) Agricultural land required for lessees/sub lessees upto the allotable eligibility of Rs. 15,000 as provided in Chapter V-A of the Displaced Persons (C & R) Rules, 1955.

(ii) Land required for public purposes.

Sale of urban evacuee agricultural land/properties by negotiation to government departments and other institutions.

7. Urban evacuee agricultural land and other properties may be disposed of by negotiation by the Government (Revenue and Rehabilitation Department) to other Departments, Semi-Government Institutions, Co-operative societies, Corporate Bodies and Public Institutions for a public purpose, or to private companies registered under the Companies Act, 1956 at the rates given below:

SN Name of the Department/Institution Concession allowed.

1. Regd/Recognised religious, charitable, medical and educational institutions run by private bodies.

2. Municipal Committees (Subject to 50 per cent of the

the condition that the urban land/ current market price.

properties are required for public

purposes designed to promote social

welfare activities).

3. Improvement Trusts. At Award rate announced by the

Collector for the land of

Locals, if any, including

In their schemes.

4. Government Institutions. At the rate of Rs. 300

Hospitals, Educational per marla.

Institutions.

5. Residential urban Estates subject -do-

the condition that the plots made out

of such land will be exclusively and

wholly meant }or poorer section of

the Society.

6. Housing Department for construction -do-

of houses for shelter less persons.

7. Corporation having 100 per cent Current market price.

shares of Government.

8. The urban evacuee agricultural land properties for which applications for transfer on the basis of possession as lessees by eligible persons received by the prescribed date, vide paras 5 and 6 above are pending are not to be transferred under para 7 until the aforesaid applications have been decided. Where urban evacuee agricultural land or properties are proposed to be transferred by negotiation under para 7, the detailed proposals in this regard indicating the details of how the current market price has been ,worked out in respect of institutions mentioned at Sr. No(s) 1,2 and 7 of para 7 may be sent by you to the Deputy Secretary, Rehabilitation for obtaining orders Of Government. While submitting these cases, a copy 0: the relevant extract from the Jamabandi/site plan of the building and a certificate that no application in respect of eligible persons for transfer of land/property on the basis of possession or as lessee is pending may also please be sent.

Sale of Houses/Sites by open auctions

9. All other properties which are not required to be transferred on the basis of possession.-vide para 5 above or to Government Departments and other institutions,-vide para 7 above or sites which are not required for allotment to war widows,-vide para 12 below shall be disposed of by public auction in accordance with Rule 8 of Package Deal Properties (Disposal) Rules, 1976 or rule 90 01 Displaced Persons (C & R) . Rules, 1955 as the case may be. Procedure for dealing with objections against the sale and setting it aside are contained in rule 8(2) 0£ Punjab Package Deal Properties (Disposal) Rules, 1976 and Rule 92 of the Displaced Persons (C & R) Rules, 1955.

Fixation of price of properties

10. The market price for purpose of transfer of urban lands and properties whether on the basis of possession or by negotiation, and the reserve price in the case of such properties by auction, are to be fixed in accordance with Rule 11 of the Punjab Package Deal Properties (Disposal) Rules, 1976 i or para 8 of the order dated 30th August, 1979 of the Chief Settlement Commissioner at Annexure III as the case may be.

Transfer of urban evacuee Houses to displaced rural land allottees.

11. An urban evacuee house in possession of a rural land allottee, who has not been allotted any rural houses/taur, as appurtenant to his land allotment or has not received any grant in lieu thereof, may be transferred to him at 20 per cent of the reserve price fixed without charging any rent subject to the conditions that such allottee has applied within the prescribed period i.e. on or before 315;; October 1970. Press Note issued in this regard on 14th September, 1970 is appended as Annexure VIII. The policy was further liberalised,-vide instructions issued on 31st August, 1979, a copy of which is at Annexure IX. Any applications received after 31st October, 1970 can be considered only after obtaining approval of Government as required by para 3 of these instructions. Such cases may be referred by you to the Deputy Secretary (Reh) Mohali.

Allotment of urban site to war widows.

12. The widows of personnel of Armed Forces, B.S.F. and P .A.P killed in action in Indo Pak war of 1971, may be transferred, free of cost, plot measuring 500 Sq. yards in case of widow of a Commissioned Officer and 250 Sq. yard in case of widow of a non Commissioned Officer out of urban evacuee land provided that such widow or her deceased husband does not already own a house or a building plot any where in India or the widow has not been allotted any building or site under any other scheme in India. Applications were invited through a Press Note dated 28th November, 1975 and the last date of applications was 28th January, 1976. A copy of the Press Note is enclosed at Annexure X.

13. The urban plots for which applications for transfer as lessee by eligible persons, vide para 6 above are pending, are not to be allotted to war widows until such application have been decided.

Disposal of sites left undeveloped in the state acquired colonies (like model towns etc.) set up by the state rehabilitation department in Punjab.

14. Disposal of these sites is governed by the East Punjab Refugess Rehabilitation (Buildings and buildings Sites) Act, 1948, and rules made thereunder. Commissioners of Division, Deputy Commissioner and Addl. Deputy Commissioner are already vested with powers of Rehabilitation Authority under Section 2(b) of the Act.

15. The Punjab Government (in Rehabilitation DepaI1t~nt) issued order,-vide Endorsement No. 2488-2516/TSH, dated Ist March, 1983, under the signatures of the Financial Commissioner (Revenue) and Secretary to Government, Punjab, Rehabilitation Department by which management and control of some open sites was handed over to the Municipal Corporation/Municipal Committee for laying out gardens/Parks/Roads, etc. with the clear stipulation that these sites would not be utilized for any purpose other than those. A copy of the order is appended at Annexure XI. All other open spaces and undeveloped sites left over shall be disposed-of by way of open auction/ transfer on the basis of possession on or before Ist January , 1977. Instructions regardOO2lst July; 1981 are appended at Annexure XII. The lists of unauthorised occupants mentioned in para 4 of the instructions at XII are available with respective Tehsildars (Sales). These will be transferred by them to Sub-Divisional Officers (Civil) before the appointed date i.e. 31st January , 1985.

16. The widows of Personnel of Armed Forces, B.S.F. and P.A.P. killed in action in Indo Pak War of 1971, may be transferred, free of cost, plots measuring 500 Sq. Yds. in case the widow is of a Commissioned Officer and250Sq.-Yds. in case the widow of a non Commissioned Officer, provided such widow or her deceased husband does not ow!2-2 house or a building plot or site under any other scheme in any urban town in India (Annexure X). A war widow will, of course, be allotted only one , plot, either out of urban evacuee land,-vide para 12 above or available , site in the Rehabilitation Colonies.

Disposal of rural evacuee agricultural lands and properties.

17. Entire available evacuee agricultural land/properties were purchased by the Punjab State from the Central Government in Package Deal of 1961. Disposal of these properties is governed by the Package Deal Properties (Disposal) Act, 1976 and Rules framed under. Section 4 of the ~I\ct ibid provides the mode of disposal of land/properties. This work, has already been entrusted to you effect from Ist April, 197u and relevant instructions/ Rules have sent to you from time to time.

Allotment of land to unsatisfied displaced land holders.

18. The land which is not transferred on the basis of possession and for which no application from an eligible person received by the prescribed date is pending, shall be utilized for allotment to unsatisfied displaced land holders of Punjabi and Non Punjabi extraction under the provisions of the Displaced Persons C & R Act. 1954 and Rules framed thereunder. This work will also from the appointed day i.e. 31st January 1985 be entrusted to Tehsildars(Mahal). Procedure to be followed in this regard is as under:-

(i) Goshwara allotment is issued by the Government (Reh Department) under the signatures of an officer duly authorised. His specimen signatures will be circulated amongst all the concerned officers in due course.

(ii) As soon as the Goshwara allotment is received by Managing Officer, the same is again returned by him the issuing officer (By name under registered cover) re-verification.

(iii) Allotment is made by the Managing Officer, after hearing the claimant in person, in the Tehsil/village mentioned in the Goshwara in the same grade of village to which the allottee belongs. However, if no area equivalent to the grade of the claimant is available then he is to be allotted land by applying premium out as laid down in instructions issued--vide letter No. RI(125)/12894-912/Reh(R ) dated 21st April, 1961, copy appended at Annexure XIII.

(iv) In case a claimant wants change of district/tehsil on sufficient reasons, the matter shall be referred to Government through the Deputy Commissioner concerned.

(v) Instructions issued by the Government,-vide Memo. No. RI(165)/ 7123/G-7, dated 20th April, 1972, Memo. No. RI(165) Part VI/24088 dated 26th December, 1975 and Memo. No. RI(120)/76/24738 dated 20th December, 1976 and RI(165) Part-7, 109U1-03, dated 20th June, 1978, in this regard are appended at Annexure XIV, XIV / A, XV and XVI.

(vi) At the time of allotment/issuance of parchi Numbran Khasra, following principles (as laid down in the Land Resettlement Manual by S. Tarlok Singh ICS) are to be kept in view.

(a) Radif-wise Khasra Numbran of cultivable land be allotted;

(b) Ghairmum KIN LAND OR LAND WITHIN Phirni fit for abadi or lands around the towns which are potentially valuable should not be allotted. In this regard instructions issued,-vide No. 33150-76, dated 12th August 1970 and 9(742) 4381-92, dated 12th April 1971 are appended as Annexures XVII and XVIII.

(c) Banjar land can be allotted at the request of an allottee by evaluating it as Barani.

(d) Alternative allotment in lieu of the land earlier wrongly allotted to any claimant on one reason or the other, is to be provided by the Managing Officer only after getting prior clearance in each case from the Deputy Secretary to Government Punjab Rehabilitation Department. In this regard instructions issued by the Government vide Memo. No. R 1(165)/4197-4216/G-7, dated 26th April, 1982 are appended at Annexure XIX.

(e) The agricultural land for which applications for transfer on the basis of possession by eligible persons received by the prescribed date are pending may not be allotted until those applications are disposed of.

Allotment of land to permanently disabled soldiers widows or parents, or children killed in the Chinese Aggressions of 1962 and Indo Pak conflict in 1965 and to widows of the deceased soldiers or to such windows who have remarried with real brother9s) of their deceased husband of Indo Pak War of 1971.

19. Permanently disabled soldiers, widows or parents or children of the soldiers killed in the Chinese Aggression of 1962 and Pakistan Aggression of 1965 are provided allotment of rural agricultural land upto the limit of 10 ordinary acres inclusive of one’s holding, if any, on payment of rupees 450 per standard acre provided they had made applications before 21st September 1971 under the Press Note issued on 16th June, 1971 by the Government in the Rehabilitation Department copy of which is appended at Annexure XX as per provisions made in Chapter I Part II, Rule 4 of the Punjab Package Deal Properties (Disposal) Rules, 1976 as amended from time to time. Similarly widows of the personnel of the Armed Forces, Border Security Forces and Punjab Armed Police killed in the lndo Pak conflict of 1971, shall also be given allotment of land upto the limit of 10 ordinary acres inclusive of their own holdings. Under the Press Note issued by the Government in the Rehabilitation Department on 28th November, 1975, copy of which is appended at Annexure X the war widows 0' 1971 have further been allowed to exercise their options ether to nave a residential plot/house/ site in an urban area or rural agricultural area to the extent of 10 ordinary acres under provisions of the Rules ibid.

20. The work relating to allotment of land to war widows etc. which was being done so far by Tehsildars (Sales) will also from 31st January, 1985 be undertaken by Tehsildars (Mahal). The eligibility for the allotment is determined by the Deputy Secretary, Rehabilitation. The applications for which eligibility has already been determined but allotment of land is still pending on 31st January, 1985 will be transferred by Tehsildars (Sales) to respective Tehsildar (Mahal).

21. The agricultural land for which applications for transfer on the basis of possession by eligible persons received by the prescribed date are pending may not be allotted until those applications are disposed of.

Sale of land in restricted auction.

22. The remaining cultivated land excluding the land falling under the following excepted categories as defined in Sub rule 2 of rule 6 of the Punjab Package Deal Properties (Disposal) Rules, 1976: -

(i) the land retrived by the Directory Organisation set up by the State Government in the Rehabilitation Department or cancelled from the allotment of displaced land holders;

(ii) lands which are sub-urban or potential residential or commercial sites or are under gardens or fall l within garden co1onies.

(iii) small fragments of land not exceeding 2 acres which are inaccessible and are surrounded by the holdings of owners, and

(iv) lands already sold in open auction, but the sale of which has been set aside by a competent authority:

(v) lands required for any public purpose shall be disposed of by auction restricted to the landless members of the scheduled castes resides in the village in which the land offered for sale is situated, who have no other means of livelihood and who are tenants, sepis, Sanjhis or agricultural labourers depending upon agricultural for their livelihood, under sub rule 4 to 6 of Rule 6, ibid. This work is already been handled by you and necessary instructions in this regard have already been issued.

23. The disposal of Shamlat Deh Land in wholly or partially evacuee villages have been stayed by the Government in anY manner i.e. by way of transfer; sale or by allotment,-vide instructions issued,-vide No. RI(115) Part II/7378-85 dated 18th June 1982 and RI(115) Part II/G-7/18429-40 dated 7th October, 1983, copies of which appended at Annexure XXI and XXII. as the matter is pending in the Supreme Court.

Sale of land in open auction.

24. Land falling under the excepted categories mentioned in sub rule 2 of rule 6 of Punjab Package Deal Properties (Disposal) Act 1976 and procedure laid down in the Rules framed thereunder. The work is already being handled by you. It is, however, mentioned that the sale of Banjar / Ghairmumkin land has been stayed by the Government till further order, -vide instructions bearing Nos. (505) G-5/Policy-III/10273-84, dated 7th July 1981 and followed by letter No. (S) 2(505) /G-5-Policy'-III/5134-45 dated 14th March, 1983 and No. 2(505)G-5/Policy-III/ 8921-32. dated 20th May 1983 have already been conveyed to you, copies of these are however, appended at Annexures XXIII, XXIV and XXV.

Sale of rural evacuee land by negotiation to the allottees or their vendees or their legal heirs whose land allotment has been cancelled.

25. (1) Land cancelled from the a1lotment of 8 displaced land holder who has opted for its purchase by the allottee or where bonafide vendees have opted for such purchase shall be sold to him / them by negotiation at the current market price by the State Government under Section 4 of Punjab Package Deal Properties (Disposal) Act 1976 provided that the rural evacuee area that may be sold to any person lncluding the area already owned by him, shall not exceed 5 standard acres or 10 ordinary acres, whichever may be sell. In this regard , necessary rules are being framed in consultation with the Legislative Department till then all such cases should be kept pending, provided the condition about the maximum area to be sold is fulfilled.

(ii) Surplus rural evacuee land which is not transferred to the occupants on the basis of possession under the extent policy or is not required for allotment to the displaced persons/war widows may also be sold by negotiation to the Corporations, wholly financed by the Government, village panchayats etc. for the construction of hospital/ schools, registered recognised religious and charitable institutions and to the Defence Department at the following rates, subject to the approval of the Government.

SN Name of the Deptt/Institution Concession allowed.

1. Corporations wholly financed by 50 percent of the

the Government. Current market price.

2. Village Panchayats etc. for the -do-

construction of Hospitals/Schools,

3. Registered/Recognized religious and -do-

charitable institutions,

4. Defence Department At the award rates

announced by the Land Acquisition Collector for acquiring land of local owners.

Disposal of surplus rural house/sites.

26. The work is already being handled by you and relevant instructions have been sent to you from time to time.

General

27. It make please be ensured that on transfer of the work mentioned in Para 1 to the Revenue Agency, the same may be completed expeditiously and strictly in accordance with Act. Rules and Government instructions. If clarification on any point is required, you kindly get in touch immediately with the undersigned.

B. B. Mahajan

Financial Secretary Revenue .

Commissioner and to Government, Punjab,

and Rehabilitation Department, Mohali.

Hon'ble Revenue Minister

Hon'ble Minister-In-Charge
Shri. Gurpreet Singh Kangar

 


 

Special Chief Secretary, Department of Revenue, Rehabilitation and Disaster Mangement
Shri. Karan Bir Singh Sidhu, IAS

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