Bihar Financial Rules, 1950

{
    "id": 15312,
    "slug": "bihar-financial-rules-1950",
    "title": "Bihar Financial Rules, 1950",
    "short_title": "Bihar Financial Rules, 1950",
    "act_number": "",
    "act_year": 1950,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Bihar Financial Rules, 1950",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "Section 1",
            "chapter": null,
            "content": "",
            "footnote": "",
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        },
        {
            "number": "1",
            "title": "Section 1",
            "chapter": null,
            "content": "Receipt of Money General\nReceipt of Money General\n3.\n4.\n5.\n(ii) All moneys received by or deposited with any court to the credit of any cause (matter account or persons), shall also be paid into the public account;\n(iii) The head of account to which such moneys shall be credited and the withdrawal of moneys therefrom shall be governed by the relevant provisions of Accounts Code, Volumes I and II and the Bihar Treasury Code or such other general, or special order as may be issued in this behalf.]\nWithdrawal of Moneys from the Public Account\nWithdrawal of Moneys from the Public Account\n6.\nAssessment, Collection and Check of Revenues\nAssessment, Collection and Check of Revenues\n7.\nSection II\nSection II\nExpenditure and Payment of Moneys Essential Conditions Governing Expenditure from Public Funds\nExpenditure and Payment of Moneys Essential Conditions Governing Expenditure from Public Funds\n8.\nStandards of Financial Propriety\nStandards of Financial Propriety\n9.\n(i) Every public officer is expected to exercise the same vigilance in respect of expenditure incurred from public moneys as a person of ordinary prudence would exercise in respect of expenditure of his own money.\n(ii) The expenditure should not be prima facie more than the occasion demands.\n(iii) No authority should exercise its power sanctioning expenditure to pass an order which will be directly or indirectly to its own advantage.\n(iv) Public moneys should not be utilised for the benefit of a particular person or section of the community unless-\n(1) the amount of expenditure involved is insignificant; or\n(2) a claim for the amount could be enforced in a court of law; or\n(3) the expenditure is in pursuance of recognised policy; or custom.\n(v) The amount of allowances granted to meet expenditure of a particular type should be so regulated that the allowances are not on the whole a source of profit to the recipients.\nControl of Expenditure\nControl of Expenditure\n10.\n( See also Rules 471 to 483)\n11.\nInternal Check Against Irregularities, Waste and Fraud\nInternal Check Against Irregularities, Waste and Fraud\n12.\n13.\nSection III\nSection III\nPayments, Drawing of Money from the Treasury\nPayments, Drawing of Money from the Treasury\n14.\n15.\nNote. - Divisional Officers may authorise the payment of contractors' bills or other demand by sub-divisional officers subject to the maximum detailed below according to rank.\nNote.\nOfficial\nPayment of bills or demands in rupees\nOn account\nFinal\n1.\nAssistant Executive Engineers,\nNo limit\n5,000\n2.\nAssistant Engineer, Upper Subordinates and Overseers of the\n\t\t\t\tSubordinate Engineering Service in charge of Sub-divisions\n5,000\n2,000\n16.\n17.\n18.\n19.\nSection IV\nSection IV\nVouchers for Departmental Payment\nVouchers for Departmental Payment\n20.\n(a) When the payee signs in a vernacular, he should be required to note the amount acknowledged in the vernacular in his own handwriting. In transliterating his acknowledgement, the amount acknowledged, as well as any remarks made by him, should also be reproduced in English.\n(b) The disbursing officer is responsible that the full name of the work as given in the estimate, or the name of the component part (or subhead) of it, or the head of account, to which the charges admitted on a voucher are debitable, or to which the deductions or other credits shown in the voucher are creditable, is clearly indicated on it in the space provided for the purpose, or in some prominent position.\nSection V\nSection V\nAdvances to Disbursers of the Forest Departments\nAdvances to Disbursers of the Forest Departments\n21.\nSection VI\nSection VI\nCash Book, Cash Book of Forest Departments\nCash Book, Cash Book of Forest Departments\n22.\n(i) All revenue and expenditure must be recorded at once in the accounts of the division within which it is collected or incurred, without reference to its origin or object. When revenue is collected or expenditure incurred in one division on account of another, (e.g.,) advances of pay, travelling allowances etc., made to Government servants on transfer from the division to another, inter-divisional adjustment should be made within the month in which they occur.\nNote. - This Rule is subject to the condition that, when adjustment between different Governments are involved, the rules regarding Inter-State adjustments will apply.\nNote.\n(ii) Bills on which the pay and travelling allowance charges of the Forest Department are paid by the Divisional Officer and not at the treasury, are entered in the Cash-Book.\nSection VII\nSection VII\nFinancial Control over Departmental Accounts\nFinancial Control over Departmental Accounts\n23.\n(b) He is further required specially to control the adjustment of advances for which purpose the monthly abstracts of the contractors' and disbursers' ledger, submitted to Audit by the Divisional Officer, are required to pass through the Chief Conservator.\n(c) He is responsible for seeing that the accounts returns are submitted punctually to the Accountant-General by Divisional Officers.\n(d) Under the authority of the State Government he can delegate all or a portion of his duties with regard to the control of accounts to the Gazetted Government servant in charge of his office.\nSection VIII\nSection VIII\nSecurity Deposits\nSecurity Deposits\n24.\nNote. - The list of competent authorities will be found in Annexure A to this Chapter.\nNote.\nSection IX\nSection IX\nDestruction of Accounts Records\nDestruction of Accounts Records\n25.\nSection X Duties as Regards Accounts, Maintenance of Accounts 26. Every Government servant whose duty it is to prepare and render any accounts or returns in respect of public money or stores is personally responsible for their completeness and strict accuracy and their despatch within the prescribed date.\nSection X\nDuties as Regards Accounts, Maintenance of Accounts\nDuties as Regards Accounts, Maintenance of Accounts\n26.\n27.\nDemand for Information by Audit\nDemand for Information by Audit\n28.\nSection XI\nSection XI\nContract [Management] General Principles\nContract [Management] General Principles\n[29.",
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        {
            "number": "30",
            "title": "30. General principles for contract.",
            "chapter": null,
            "content": "(i) The terms of contract must be precise, definite and without any ambiguities. The terms should not involve an uncertain or indefinite liability, except in the case of a cost plus contract or where there is a price variation clause in the contract.\n(ii) Standard forms of contracts should be adopted wherever possible, with such modifications as are considered necessary in respect of individual contracts. The modifications should be carried out only after obtaining financial and legal advice.\n(iii) In cases where standard forms of contracts are not used, legal and financial advice should be taken in drafting the clauses in the contract.\n(iv) (a) A Ministry or Department may, at its discretion, make purchases of value upto Rupees one lakh by issuing purchase orders containing basic terms and conditions.\n(b) In respect of Works Contracts, or Contracts for purchases valued between Rupees one lakh to Rupees ten lakhs, where tender documents include the General Conditions of Contract (GCC), Special Conditions of Contract (SCC) and scope of work, the letter of acceptance will result in a binding contract.\n(c) In respect of contracts for works with estimated value of Rupees ten lakhs or above or for purchase above Rupees ten lakhs, a Contract document should be executed, with all necessary clauses to make it a self-contained contract. If however, these are preceded by Invitation to Tender, accompanied by GCC and SCC, with full details of scope and specifications, a simple one page contract can be entered into by attaching copies of the GCC and SCC, and details of scope and specifications, Offer of the Tenderer and Letter of Acceptance.\n(d) Contract document should be invariably executed in cases of turn-key works or agreements for maintenance of equipment, provision of services etc.\n(v) No work of any kind should be commenced without proper execution of an agreement as given in the foregoing provisions.\n(vi) Contract document, where necessary, should be executed within 21 days of the issue of letter of acceptance. Non fulfilment of this condition of executing a contract by the Contractor or Supplier would constitute sufficient ground for annulment of the award and forfeiture of Earnest Money Deposit.\n(vii) Cost plus contracts should ordinarily be avoided. Where such contracts become unavoidable, full justification should be recorded before entering into the contract. Where supplies or special work covered by such cost plus contracts have to continue over a long duration, efforts should be made to convert future contracts on a firm price basis after allowing a reasonable period to the suppliers/contractors to stabilize their production execution methods and processes.\nExplanation.\n(viii) (a) Price Variation Clause can be provided only in long-term contracts, where the delivery period extends beyond 18 months. In short term contracts firm and fixed prices should be provided for. Where a price variation clause is provided, the price agreed upon should specify the base level viz, the month and year to which the price is linked, to enable variations being calculated with reference to the price levels prevailing in that month and year.\n(b) A formula for calculation of the price variations that have taken place between the Base level and the Scheduled Delivery Date should be included in this clause.The variations are calculated by using indices published by Governments or Chambers of Commerce periodically. An illustrative formula has been appended to these Rules at Appendix-1 A for guidance.\n(c) The Price variation clause should also specify cut off dates for material and labour, as these inputs taper off well before the Scheduled Delivery Dates.\n(d) The price variation clause should provide for a ceiling on price variations, particularly where escalations are involved. It could be a percentage per annum or an overall ceiling or both. The buyer should ensure a provision in the contract for benefit of any reduction in the price in terms of the price variation clause being passed on to him.\n(e) The clause should also stipulate a minimum percentage of variation of the contract price above which price variations will be admissible (e.g. where resultant increase is lower than two per cent, no price adjustment will be made in favour of the supplier).\n(f) Where advance or stage payments are made there should be a further stipulation that no price variations will be admissible on such portions of the price, after the dates of such payment.\n(g) Where deliveries are accepted beyond the Scheduled Delivery Date subject to levy of liquidated damages as provided in the Contract, the liquidated damages (if a percentage of the price) will be applicable on the price as varied by the operation of the Price variation clause.\n(h) No price variation will be admissible beyond the original Scheduled Delivery Date for defaults on the part of the supplier.\n(i) Price variation may be allowed beyond the original Scheduled Delivery Date, by specific alteration of that date through an amendment to the contract in cases of Force Majeure or defaults by Government.\n(j) Where contracts are for supply of equipment, goods etc, imported (subject to customs duty and foreign exchange fluctuations) and/ or locally manufactured (subject to excise duty and other duties and taxes), the percentage and element of duties and taxes included in the price should be specifically stated, along with the selling rate of foreign exchange element taken into account in the calculation of the price of the imported item.\n(k) The clause should also contain the mode and terms of payment of the price variation admissible.\n(ix) Contracts should include provision for payment of all applicable taxes by the contractor or supplier.\n(x) \"Lumpsum\" contracts should not be entered into, except in cases of absolute necessity. Where lumpsum contracts become unavoidable, full justification should be recorded. The contracting Authority should ensure that conditions in the lump sum contract adequately safeguard and protect the interests of the Government.\n(xi) Departmental issue of materials should be avoided as far as possible. Where it is decided to supply materials departmentally, a schedule of quantities with the issue rates of such material as are required to execute the contract work, should form an essential part of the contract.\n(xii) (a) In contracts where government property is entrusted to a contractor either for use on payment of hire charges or for doing further work on such property, specific provision for safeguarding government property (including insurance cover) and for recovery of hire charges regularly, should be included in the contracts.\n(b) Provision should be made in the contract for periodical physical verification of the number and the physical condition of the items at the contractors premises. Results of such verification should be recorded and appropriate penal action taken where necessary.\n(xiii) Copies of all contracts and agreements for purchases of the value of Rupees Twenty-five Lakhs and above, and of all rate and running contracts entered into by civil departments of the Government other than the for which a special audit procedure exists, should be sent to the Audit Officer and/or the Accounts officer as the case may be.\n(xiv) (a) The terms of a contract, including the scope and specification once entered into, should not be materially varied.\n(b) Wherever material variation in any of the terms or conditions in a contract becomes unavoidable, the financial and other effects involved should be examined and recorded and specific approval of the authority competent to approve the revised financial and other commitments obtained, before varying the conditions.\n(c) All such changes should be in the form of an amendment to the contract duly signed by all parties to the contract.\n(xv) Normally no extensions of the Scheduled Delivery or completion dates should be granted except where events constituting Force Majeure as provided in the contract, have occurred or the terms and conditions include such a provision for other reasons. Extensions as provided in the contract may be allowed through formal amendments to the contract duly signed by parties to the contract.\n(xvi) All contracts shall contain a provision for recovery of liquidated damages for defaults on the parts of the contractor.\n(xvii) A warranty clause should be incorporated in every contract, requiring the supplier to, without charge, repair or rectify defective goods or to replace such goods with similar goods free from defect. Any goods repaired or replaced by the supplier shall be delivered at the buyers premises without costs to the buyer.\n(xviii) All contracts for supply of goods should reserve the right of Government to reject goods which do not conform to the specifications.\n[(xix) In Externally Aided Projects, namely World Bank, ADB,DFID etc, where compliance of Financial Agreement/Procurement Guidelines is compulsory/mandatory, the rules, contained in Bihar Financial (Amendment) Rules, 2005 will not Applicable.]\n[(xx) Goods upto Rs. 50,000/- may be bought through any of the available supplies on the GeM, meeting the requisite quality, specification and supply period thereof. Goods above Rs. 50,000/- may be bought through the supplier having lowest price amongst the available supplies on the GeM, meeting the requisite quality, specification and supply period thereof using online bidding and online reverse auction made available on GeM.]\n[(xxi) The Womens/Women Self Help Groups, fullfilling prescribed qualifications, conditions and specifications of the tender, will be given priority in case of their bid equivalent to the other lowest bidder.]\n[30A. Management of Contracts.\nSection XII\nSection XII\nDeclaration, Losses, etc.\nDeclaration, Losses, etc.\nReport of Losses\nReport of Losses\n31.\nNote. - See also rule 44, Bihar Treasury Code quoted below:-\nNote.",
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        {
            "number": "44",
            "title": "44. The Collector shall send immediate notice to the Accountant General, Finance Department and other concerned authorities of any defalcation or loss of public money, stamps, or opium and other property discovered in the treasury or any sub-treasury, even when such loss has been made good by the person responsible for it. Such notice shall be supplemented as soon as possible afterwards by a detailed report after personal investigation into the case.",
            "chapter": null,
            "content": "Exception. - Petty cases, that is, cases involving losses not exceeding Rs. 200 each, need not be reported to the Accountant General unless there are, in any case, important features which merit detailed investigation and consideration.\nException.\n32.\n[ Note. - All cases of embezzlement of public funds in any department involving amounts exceeding Rs. 500, shall be submitted by the Secretary after taking orders of the Minister-in-charge of that Department before final orders in such case issue.]\nNote.\nAccidents\nAccidents\n33.\nResponsibility for Losses, etc.\nResponsibility for Losses, etc.\n34.\nWrite-off of Losses, etc.\nWrite-off of Losses, etc.\n35.\nSection XIII\nSection XIII\nDepartmental Regulations\nDepartmental Regulations\n36.\nAnnexure A\nAnnexure A\nList of Competent Authorities for Regulating The Amount of Security\n(See note below Rule 24)\nName of Department\nCompetent authorities\nRemarks\n1\n2\n3\nLand Revenue-\nI. Revenue Offices under the\n\t\t\t\t\tCollector. -\n(i) when full security is taken\n\t\t\t\t\tin a single payment;\nCollector\n(ii) when reduction is made of\n\t\t\t\t\tthe security deposits;\nCollector up to Rs. 100. Commissioner above Rs. 100.\n(iii) when security is taken by\n\t\t\t\t\tmonthly payment;",
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        {
            "number": "1",
            "title": "1. Collector. - When monthly contribution is (a) not less\n\t\t\t\t\tthan 25 per cent of the pay or (b) not less than 18 ¾ per\n\t\t\t\t\tcent of the pay in the case of Government servants who\n\t\t\t\t\tcontribute 6 ¼ per cent to a provident fund constituted\n\t\t\t\t\tin any Wards, Encumbered Trust and attached estates.",
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        {
            "number": "2",
            "title": "2. Board of Revenue. - When the monthly contribution is (i)\n\t\t\t\t\tless than 25 per cent of pay or (ii) less than 18 ¾ per\n\t\t\t\t\tcent of the pay in the case of Government servants noted at (b)\n\t\t\t\t\tabove.",
            "chapter": null,
            "content": "(iv) in the case of treasurers;\nState Government, Finance Deptt.\n(v) in the case of\n\t\t\t\t\tsub-treasurers.\nCommissioners.\nII. Offices of the Survey and\n\t\t\t\t\tSettlement Department\nSettlement Officer.\nIII. Offices directly under the\n\t\t\t\t\tCommissioners of Divisions and Board of Revenue.\nCommissioners of Divisions, and Board of Revenue\n\t\t\t\t\trespectively.\nExcise\nCommissioner of Excise, Collectors of District,\nForest\nDivisional Forest Officers except (a) security of head clerks\n\t\t\t\t\tof Forest divisions and (b) when payment is made by instalments\nConservator of Forests in the case of (a) security of head\n\t\t\t\t\tclerk of Forest divisions and (b) when payment is made by\n\t\t\t\t\tinstalments.\nIrrigation and Electricity Department.\nChief Engineer, Irrigation Department; Chief Engineer,\n\t\t\t\t\tElectricity Department.\nGeneral Administration:\nAppointment Department\nState Government, Appointment Department.\nTranslator's Department\nState Government, Appointment Department.\nAdministration of Justice-\n\"      High Court\nRegistrar, High Court\n\"      Civil Courts\nDistrict Judges.\n\"      Legal Remembrancers establishment.\nSuperintendent and Remembrancer of Legal affairs.\nJails\nState Government, Law Department.\nPolice\nDeputy Inspector General of Police.\nEducation\nDirector of Public Instruction.\nMedical\nInspector General of Civil Hospitals.\nPublic Health\nDirector of Public Health.\nAgriculture\nDirector of Agriculture.\nVeterinary\nDirector, Veterinary Services.\nCo-operation\nRegistrar, Co-operative Societies.\nIndustries\nDirector of Industries.\nFactory Inspection\nChief Inspector of Factories.\nPublic Works Department\nChief Engineer, Public Works Department.\nChief Engineer, Public Health Engineering.\nStationary and Printing\nState Government, Finance Department.\nAnnexure B Rules Regarding Destruction of Accounts Records ( See Rule 25) The destruction of records [including correspondence] connected with accounts is governed by the following rules and such other subsidiary rules consistent therewith as may be prescribed by State Government in this behalf with the concurrence of the Accountant General.\nAnnexure B\nRules Regarding Destruction of Accounts Records\n( See Rule 25)\n(a) the following should on no account be destroyed :-\n(i) Records connected with expenditure which is within the period of limitation fixed by law.\n(ii) Records connected with expenditure on projects, schemes, or works not completed, although beyond the period of limitation.\n(iii) Records connected with claims to service and personal matters affecting persons in the service.\n(iv) Orders and sanctions of a permanent character until revised.\n(b) The following should be preserved for not less than the period specified against them:\nDescription of records\nPeriod of Preservation Years\n(1)\nAnnual Establishment Returns (Book of Establishment).\n...\n35 years.\n(2)\nRegister of contingent expenditure\n...\n5      \"\n(3)\nDetailed budget estimate of an office\n...\n5       \"\n(4)\nTravelling allowance bills and acquittance rolls relating\n\t\t\t\tthereto\n...\n3       \"\n(5)\nService books\n...\n5 years after death or retirement whichever is earlier.\n(6)\nLeave accounts of non-gazetted Government Servants\n...\n3 years after death or retirement.\n[(7)\nPension cases\n...\n7 years after retirement/death in service of the Government\n\t\t\t\tservants as the case may be, in all cases.]\n[(8)\nNomination papers under the Liberalised Pension Rules whether\n\t\t\t\tthese relates to Gazetted or non-Gazetted Government Servant:\n(a) If the gratuity and/or family pension are paid to minors.\n...\n30 years.\n(b) To other than minors-\n(i) If not in accordance with the\n\t\t\t\torder in which nomination have been made.\n...\n30 years.\n(ii) If in accordance with the\n\t\t\t\torder in which nomination has been made.\n...\n6 years after the payment of gratuity or the last instalment\n\t\t\t\tof the family pension.]\n(9)\nStatement of monthly progressive expenditure and\n\t\t\t\tcorrespondence relating to discrepancy in the figures\n...\n2 years.\n(10)\nPay-bills, and acquittance rolls where these are maintained\n\t\t\t\tseparately, of Government servants for whom no establishment\n\t\t\t\treturns are submitted or no service books or service rolls are\n\t\t\t\tmaintained.\n...\n35 years.\n(11)\nPay-bills of other classes of Government servants and\n\t\t\t\tacquittance rolls for pay and allowance (other than travelling\n\t\t\t\tallowances) when maintained separately (see notes 1 and 2 below).\n...\n6 years.\n(12)\nMuster rolls\n...\nSuch period as may be prescribed in this behalf in the\n\t\t\t\tdepartmental regulations subject to a minimum of three account\n\t\t\t\tyears excluding the year of payment.\n(13)\nCash-book\n...\n[20 years.]\nNote 1. - Before any pay-bills are destroyed the periods of temporary and officiating service, as recorded in the service books or service rolls (as the case may be) of the Government servant concerned, should be verified by the head of the office from the pay bill and the fact of such verification should be recorded under proper attestation in the service books or service rolls (as the case may be). In regard to temporary and officiating service, the head of the office should also invariably give necessary particulars with reference to Rules 63 and 64 of the Bihar Pension Rules, with a view to enable the Audit Office to decide later on by reference merely to such particulars whether the temporary or officiating service will qualify for pension or not. For example, in the case of officiating service the nature of the vacancy in which the Government servant officiated and in the case of temporary service whether the temporary post was subsequently made permanent, should be stated.\nNote 1.\nNote 2. - The periods of preservation of account records in Public Works Offices are prescribed separately by Government.\nNote 2.\n(c) Where a minimum period after which any record may be destroyed has been prescribed, the head of a department or any other authority empowered to do so, may order in writing the destruction of such record in their own and subordinate offices on the expiry of that period counting from the last day of the latest official year covered by the record.\n(d) Heads of departments are competent to sanction the destruction of such other records in their own and subordinate offices as may be considered useless, but a list of such records as properly appertain to the accounts audited by the Indian Audit Department should be forwarded to the Accountant General for his concurrence in their destruction before the destruction is ordered by the head of department.\n(e) Full details should be maintained permanently in each office, of all records destroyed from time to time.\nChapter 3\nRevenue and Receipts\nSection I\nSection I\nGeneral\nGeneral\n37.\nNote 1. - For this purpose, the Accountant General will send to the departmental controlling officer, an extract from his accounts showing the amounts brought to credit in them in each month.\nNote 1.\nNote 2. - It is essential that the departmental accounts of revenue should not be compiled from the returns prepared by the treasury. But the Treasury Officer may be required, where necessary to verify the returns prepared for submission to the departmental controlling authority.\nNote 2.\nNote 3. - In order to minimise the difference between the treasury figures and the departmental figures, it is essential that the challan with which money is remitted to the treasury should bear full and correct accounts classification.\nNote 3.\n38.\nNote 1. - In departments in which officers are required to receive moneys on behalf of Government and issue receipts therefor, in T.C. Form 7 of the Bihar Treasury Code, the departmental regulations should prescribe the procedure rules for the maintenance of a proper account of the receipt, and issue of the receipt book, the number of receipt books to be issued at a time to each officer and check with the officer's accounts of the used books when returned.\nNote 1.\nNote 2. - Receipts of the Public Works Department in the prescribed form can be issued only by Divisional Officers, sub-divisional officers, ziladars and other Government servants specially authorised by the State Government. Receipt books should be obtained from the head treasury of the district concerned and the books should be examined carefully to see that the number of forms contained in each is intact and a certificate of count recorded on the fly leaf. Counterfoils of used receipt books should be returned promptly to the divisional officer, for record.\nNote 2.\nNote 3. - A list of officers other than Divisional Officers, sub-divisional officers and ziladars who have been specially authorised by the State Government from time to time to issue such money receipts is noted below -\nNote 3.\n(1) All divisional accountants of the Public Works Department (including Public Health Engineering Department), and Irrigation and Electricity Department during the absence of the Executive Engineers from headquarters are authorised (i) to grant receipts for cash upto the limit of Rs. 100 for each receipt (ii) to make urgent petty payments up to Rs. 50 for one payment-cash payment to contractor being prohibited.\n(2) All Sub-divisional cashiers and clerks of the Public Works Department (including Public Health Engineering Department) and Irrigation and Electricity Department, who have furnished security during the absence of the Sub-divisional Officer from headquarters up to Rs. 20.\n(3) All [Sectional Officers] of the Public Works Department (including Public Health Engineering Department) and Irrigation and Electricity Department upto Rs. 50.\n39.\n40.\n41.\nRevenue Receipts of the Public Works Department\nRevenue Receipts of the Public Works Department\n42.\n(a) Divisional Officer of the Public Works Department are responsible that demands are made as revenue falls due, that steps are taken with a view to effect prompt realization of all revenues, regular or occasional and that proper records are kept to show, in respect of all items of revenue, recurring or non-recurring, the assessments made, the progress of recovery and the outstanding debts due to Government.\n(1) The object of this Rule is that all classes of revenue whether accruing from property of any kind, from leases of rights and concessions (e.g. right from fishing, grazing, etc. and use of water-power, or from any other source are properly watched.\n(2) A register of miscellaneous properties should be maintained for this purpose in each subdivision in F.R. Form I, in order that no item of revenue is lost sight of. This register should be submitted to the divisional office monthly and also at the time of the audit inspection.\n(1) that the register is signed by the sub-divisional officer every month, whether there are transactions during the month or not;\n(2) when the register is sent to the Divisional Office; and\n(3) when it is received back in the sub-divisional office.\n(b) The recovery of all debts due to Government should receive the special attention of the Divisional Officer, and no debt should be remitted or written off except under the orders of competent authority.\nIrrigation Revenue Collected in the Civil Department\n43.\n44.\nSection II\nSection II\nSpecial Rules for Particular Classes of Receipts\nRents of Government Buildings, Lands, etc.\nRents of Government Buildings, Lands, etc.\n45.\nRecoveries of Rent on Buildings and Lands\nRecoveries of Rent on Buildings and Lands\n46.\n(b) The recovery of rents from Government servants occupying rentable buildings in charge of the department may be made either in cash or by deduction from their pay-bills through the Treasury Officer or other disbursing officers concerned, as may be directed by the State Government.\nNote 1. - The system of direct recovery in cash from employees of other divisions and departments is ordinarily not suitable when the rent recoverable is dependent upon the rate of pay of the occupant.\nNote 1.\nNote 2. - The method of recovery of house rents and taxes from the pay bills of Government servants occupying Government buildings is explained in rule 299 of the Bihar Treasury Code.\nNote 2.\n47.\n48.\n49.\n50.\nNote. - The recoveries of rents of non-Public Works Residences should be regulated generally by the rules applicable to Public Works residences.\nNote.\n51.\nFines\nFines\n52.\n53.\nNote 1. - The statement should exhibit the amounts under each head of accounts, e.g. Magisterial fines, fines under the Prevention of Cruelty to Animals Act, etc. separately.\nNote 1.\nCompensation fines due to an injured party which are creditable to deposits and fines which under the orders of competent authority are creditable to a municipal or local fund, should be excluded from this statement.\nNote 2. - When fines are received in another district, an intimation should be given by the recovering officer to the officer concerned, who should note the fact in his monthly fine statement.\nNote 2.\nConvict Charges Recoverable from other States\nConvict Charges Recoverable from other States\n54.\nMiscellaneous Demands\nMiscellaneous Demands\n55.\nSection III\nSection III\nRemissions of and abandonment of Claims to Revenue\nRemissions of and abandonment of Claims to Revenue\n56.\nNote. - The powers of subordinate authorities to sanction the write off of loss of revenue are indicated in Compendium of Financial Delegations.\nNote.\n57.\nNote. - The State Government may make rules in consultation with the Accountant General defining remissions and abandonments of revenues for the purposes of this Rule.\nNote.\nSection IV\nSection IV\nAudit of Receipts\nAudit of Receipts\n58.\nChapter 4\nPowers of sanction Section I General 59. The more important of the powers to sanction expenditure, which are exercised by Heads of Departments and other officers, are detailed in the Compendium of Financial Delegations.\nSection I\nSection I\nGeneral\n59.\n60.\n61.\nSection II Powers in Regard to Certain Special Matters Grants of Land, Assignments of Revenue and Other Concessions, etc. 62. No department or authority may, without previous consent of the Finance Department issue any orders (other than orders in pursuance of general delegation made by or with the approval of the Finance Department which-\nSection II\nPowers in Regard to Certain Special Matters Grants of Land, Assignments of Revenue and Other Concessions, etc.\nPowers in Regard to Certain Special Matters Grants of Land, Assignments of Revenue and Other Concessions, etc.\n62.\n(i) involve any grant of land, or assignment of revenue, or concession grant, lease, or licence of mineral or forest rights, or right to water, power, or any easement or privilege in respect of such concessions; or\n(ii) in any way involve any relinquishment of revenue.\nNote. - The powers to execute instrument are governed by the orders given in Appendix I. (Execution of deeds, contracts, and other instruments and other departmental and local orders on the subject.\nNote.\n[See also Rule 10 of the Rules of Executive Business, Bihar.]\nWrite-off of Losses\nWrite-off of Losses\n63.\n(1) that the loss does not disclose a defect of system the amendment of which requires the orders of Government; and\n(2) that there has not been any serious negligence on the part of some individual Government servant or Government servants which might possibly call for disciplinary action requiring the orders of higher authority.\n(b) All sanctions to write off should be communicated to the Accountant-General, Bihar, for scrutiny in each case and for bringing to notice any defect of system which appears to require attention.\n[ See also Appendix 2 ]\n[ See also Appendix 2 ]\n[ Note 1. - This Rule applies also to irrecoverable advances and losses of revenue.]\nNote 1.\n[ Note 2. - Write off of Civil Court decrees will continue to be regulated by Rule 109 of Chapter VI of the Bihar Practice and Procedure Manual.]\nNote 2.\nNote 3. - The delegations made under first paragraph of this Rule will be found in the Compendium of Financial Delegations.\nNote 3.\n64.\nNote 1. - The Government of India have decided with concurrence of the State Government and the Comptroller and Auditor General, that, in general, losses sustained by the Union Government through the negligence or culpability of the staff paid by the State Government, and vice versa , should be borne as they occur i.e., by the Union Government, if the loss occurs in connection with Central transactions and by the State Government, if it is on account of State transaction.\nNote 1.\nIn cases where recoveries are made in cash, e.g., by deductions from pay or otherwise, from the persons responsible for a loss, the entire amount recovered should be credited to the Government which, under the above arrangement, would bear the loss for this purpose. Recoveries made indirectly e.g., by stoppage of increment or promotion as a measure of punishment, should not be treated as recoveries made in cash. Where the staff is paid for by one Government and the loss is borne by another Government a copy of the orders regarding the action taken against the persons responsible for the loss should be communicated by the former to the later.\n[ Note 2. - As soon as a loss on account of withdrawal of money from treasury connected with the Defence Service Payments, comes to light, the Civil authorities will carryout the necessary investigation under their own procedure and communicate the result thereof, together with their findings and orders regarding action taken against the official responsible for the loss to the concerned administrative authority of Defence Service under intimation to the Controller of Defence Accounts concerned for the preparation of loss statements and its submission to the competent financial authority for regularisation.]\nNote 2.\nRemission of Disallowances by Audit and Writing off of over-payments made to Government Servants\nRemission of Disallowances by Audit and Writing off of over-payments made to Government Servants\n65.\n(i) the amount disallowed has been drawn by the Government servant concerned under a reasonable belief that he was entitled to it;\n(ii) the enforcement of recovery will, in the opinion of the State Government, cause undue hardship, or it will be physically impossible to effect the recovery; and\n(iii) in the case of disallowance of emoluments of the nature of pay as defined in Bihar Service Code, Rule 34 made within one year of the date of payment:-\n(1) the Government servant is not in receipt of pay exceeding Rs. 12,000 a year or, in the case of others the over-drawal has not the effect of raising the Government servant's pay beyond Rs. 12,000 in any year,and\n(2) the over-drawal has not been occasioned by delay in notifying a promotion or reversion.\n[ Note. - If an amount due from a person has to be written off on the ground that he/she is no longer in Government service and no recovery is, therefore possible, the orders sanctioning write off should invariably contain a clause that any sums which may be subsequently found due to the person concerned shall be adjusted against the amount written off.]\nNote.\n66.\nSection III\nSection III\nCommunication of Sanction\nCommunication of Sanction\n67.\n(i) All financial sanctions and orders issued by a department within its own financial powers as a department of the State Government will be communicated direct to the Accountant-General by department, concerned. All other orders involving financial sanctions which may be issued by departments of the State Government after consultation with the Finance Department i.e., sanction beyond their financial powers will be communicated to the Accountant General through the Finance Department.\n(ii) Sanction and orders of any other authority to which the power of sanction has been delegated will be communicated to the Accountant-General by that authority.\n(iii) In cases referred to in clause (i) above, if an order sanctioning expenditure is sent to the Accountant-General direct by a Department of Government and that Department is not competent to sanction the expenditure, the Accountant-General will not act upon it but will report to the Finance Department, that such an order has been issued and will simultaneously request the Administrative Department concerned that the order may be communicated to him through the Finance Department as soon as possible.\n(iv) If an order or sanction has been issued with the concurrence of the Accountant-General the fact should be mentioned in the endorsement to the Accountant-General.\n(v) In all orders conveying sanctions to expenditure of a definite amount or up to a specified limit the amount of sanction should always be expressed both in words and in figures.\n(vi) All letters or orders conveying sanctions to expenditure, appointments, etc. must be signed by an authorised Gazetted Government servant.\nNote. - In cases in which the documents relating to any sanction of order are deemed secret, the Accountant-General will accept a statement of fact signed by a Secretary to Government in lieu of those documents.\nNote.\n68.\n69.\n70.\nSection IV\nSection IV\nIndication of the Source of Appropriations in the Sanction to Expenditure\nIndication of the Source of Appropriations in the Sanction to Expenditure\n71.\n72.\nNote. - Vague expression such as, \"Subject to budget provision\" should be carefully avoided in conveying sanction to expenditure.\nNote.\nSection V\nSection V\nDate of Effect of Sanction\nDate of Effect of Sanction\n73.\nSection VI\nSection VI\nRetrospective Sanction\nRetrospective Sanction\n74.\nSection VII\nSection VII\nLapse of Sanction\nLapse of Sanction\n75.\nNote 1. - This Rule does not apply to a case where an allowance sanctioned for a post or a class of Government servants has not been drawn by a particular incumbent of the post or a particular set of Government servants nor does it apply to additions made gradually from year to year to a permanent establishment under a general scheme which has been sanctioned by proper authority.\nNote 1.\n[ Note 2. - The portion of one year should be calculated from the date of issue of the sanction and the sanction should be considered to have been acted on if payment in whole or in part, has been made in pursuance of the sanction within twelve months from the date of its issue. In cases in which part payment has been made within the stipulated period, the subsequent payment of the balance may subject to the existence of budget provision be made without a fresh expenditure sanction. The bill for the subsequent payment, besides containing a reference to the expenditure sanction, should also contain a reference to the number and date of of the voucher under which the first payment was made.]\nNote 2.\n[ Note 3. - When there is a specific provision in a sanction for any fresh charge that the expenditure would be met from the Budget provision of a specified year, such sanction will lapse on the expiry of the specified financial year.]\nNote 3.\n76.\nSection VIII\nSection VIII\nSpecial Rule for Works Expenditure\nSpecial Rule for Works Expenditure\n77.\nChapter 5\nBudget\nResponsibility for the preparations of the Budget Estimates\nResponsibility for the preparations of the Budget Estimates\n78.\n79.\nChapter 6\nEstablishment\nSection I\nSection I\nAlterations of Establishment\nAlterations of Establishment\n80.\n81.\n(i) the present cost, either of the Section or Sections affected, or of the total establishment as the circumstances of the case may indicate to be necessary;\n(ii) details of the pay of the post or posts and the number of posts which it is proposed to add or modify; and\n(iii) as accurate an estimate as possible of the extra cost involved.\nNote 1. - In determining the extra cost, allowance, whether fixed or variable, should be included.\nNote 1.\nNote 2. - The authorities submitted the proposal should take into account any claim to pension that may arise in consequence of their proposal with reference to Rule 113 of the Bihar Pension Rules and certify to that their having done so in their proposals.\nNote 2.\n82.\n83.\n84.\n(i) The proposition statement should relate strictly to the section or part of the office affected by the proposals. As regards the other parts or sections of the office, neither details nor figures of total cost need be included.\n(ii) Where a sanction consists of both inferior and superior servants, details need be given only of the class affected if a saving of labour will result from the adoption of the procedure.\n(iii) Where the pay of any post existing or proposed rises from a minimum to a maximum by periodical increments, the average monthly cost and not the actual or commencing cost must be given. The average monthly cost for the purpose of this Rule should be calculated in accordance with one or other of the following four formulae. Formula (1) should be used in the case of Gazetted appointments and formula (2) in the case of non-gazetted appointments. In cases where one grade is the channel of promotion to another grade, that is to say, where everybody in the first grade is ultimately promoted to the second grade, formula (3) may be adopted to find the average cost of appointments in the first grade. The use of formula (4) should be restricted to cases involving an elaborate scale, consisting of two or more sections with efficiency bars at one or more stages.\nFormula I\nFormula I\nFormula 2\nFormula 2\nIn the formulae (1) and (2)\nA = minimum pay.\nB = maximum pay.\nR = period of rise.\nE = average age at entry in the grade, and\nF = average age at retirement on superannuation pension. This may be taken to be 55 in almost every case unless there are special reasons to take it either at a lower or higher figure.\nFormula 3\nFormula 3\nIn formula (3)\nA - minimum pay.\nC - pay just before promotion to the second grade.\nS - period of rise from A to C.\nE - average age at entry in the first grade, and\nG - average age at the time of promotion to the second grade.\nFormula 4\nFormula 4\nAverage pay = ½(A + W 1 B 1 + W 2 B 2 + X 1 C 1 + X 2 C 2 ).\nWhere A = the initial pay of the scale,\nB 1 B 2 = the maximum pay of the different sections of the scale such as the ordinary scales, the scale for passed clerks,\nW 1 W 2 = the proposition of the establishment which would normally reach the maxima of B 1 B 2 respectively,\nC 2 , C 2 = the pay at the different efficiency bars, and\nX 2 , X 2 = the proportion of the establishment which would normally be detained at C 1 C 2 respectively.\n(iv) The fixed allowances referred to in note 1 below Rule 81 should be entered in the proposition statement but the variable allowances need not be included therein.\nSection II\nSection II\nVariation in Sanctioned Pay of a Post\nVariation in Sanctioned Pay of a Post\n85.\nSection III\nSection III\nTransfer of Office\nTransfer of Office\n86.\n87.\n(i) The cash book or imprest account should be closed on the date of transfer and a note recorded in it over the signature of both the relieved and the relieving Government servant, showing the cash and imprest balances, and the number of unused cheques, if any, made over and received by them respectively.'\n(ii) The relieving Government servant in reporting that the transfer has been completed should bring to notice anything irregular or objectionable in the conduct of business that may have come officially to his notice. He should examine the accounts, count the cash, inspect the stores, count, weigh and measure certain selected articles in order to test the accuracy of the returns. He should also describe the state of the account records.\n(iii) In the case of any sudden casualty occurring or any emergent necessity arising for a Government servant to quit his charge the next senior Government servant of the department present will take charge. When the person who takes charge is not a Gazetted Government servant, he must at once report the circumstances to his nearest departmental superior, and obtain orders as to the cash in hand, if any.\nNote. - The special procedure to be followed when there is a 'change in the incumbency of independent charge of a treasury is laid down in Rule 48 of the Bihar Treasury Code.\nNote.\nSection IV\nSection IV\nSpecial Rules for the Public Works Department\nSpecial Rules for the Public Works Department\n88.\n89.\n90.\n91.\n92.\n93.\n94.\n95.\nSection V\nSection V\nDate of Birth\nDate of Birth\n96.\n[ Note 1. - No representation for rectification of mistake in the date of birth as entered in the records of service of a Government servant shall be entertained, if it is not submitted within a period of ten years of the date of his entry into Government service. Representation submitted thereafter will be summarily rejected by the authority competent to pass final orders under this Rule unless there are very exceptional cases to relax this time-limit.]\nNote 1.\nNote 2. - Heads of departments are authorised to exercise this power in the case of non-Gazetted Government servants under their control.\nNote 2.\n97.\nNote. - Cases in which the date of birth has been deduced from the age at appointment or attestation by any other method, need not be re-opened.\nNote.\nSection VI\nSection VI\nLeave Applications\nLeave Applications\n98.\nSection VII\nSection VII\nAnnual Returns of Non-Gazetted Establishments\nAnnual Returns of Non-Gazetted Establishments\n99.\nNote. - The detailed statement should be prepared in two parts, one for permanent establishment including permanent and officiating incumbents of permanent posts and the other covering all temporary posts in existence on the first of [March] .\nNote.\nSection VIII\nSection VIII\nService Books\nService Books\n100.\n101.\nNote. - The verification of service referred to above should be in respect of all service qualifying for pension whether permanent, provisional, temporary or officiating.\nNote.\nService Rolls\nService Rolls\n102.\nSection IX\nSection IX\nArrear Claims\nArrear Claims\n103.\n104.\nChapter 7\nContingencies\nSection I\nSection I\nIntroductory\nIntroductory\n105.\n106.\n107.\n108.\nNote. - Contingent charges are to be recorded and treated in the accounts and charges of the month in which they are actually disbursed from treasury.\nNote.\n109.\nSection II\nSection II\nPowers of Subordinate Authorities to Sanction Contingent Charges\n110.\n(i) in cases where any special rules, restrictions, limit or scale has been prescribed by competent authority regarding any particular item or class of contingent expenditure, it should be strictly observed.\nNote. - (i) Special rules, restrictions, etc., prescribed by the Government regarding individual items of contingencies are laid down in Annexure 'A' to Appendix 5.\nNote.\n(ii) Contingent expenditure of an unusual character or involving departure from any general or special rule or order made by Government should not be incurred, nor should any liability be undertaken in connection therewith, without the previous sanction of Government.\n111.\nSection III\nSection III\nPermanent Advances\nPermanent Advances\n112.\n(i) The amount of the advance will be fixed by Government, except in cases falling under clause (ii).\n(ii) Heads of department may sanction the grant of permanent advances for offices subordinate to them up to the amount advised as appropriate by the Accountant General subject to a limit of Rs. 500 for each office. Permanent advances exceeding Rs. 500 for any office subordinate to a head of a department and all permanent advances for offices of heads of departments must require sanction of the State Government.\n(iii) Applications for the grant or revision of a permanent advances must be submitted to the sanctioning authority through the Accountant General who will advise as to the appropriate amount of the advance. In cases falling under clause (ii) above, if there is any difference of opinion between the Accountant General and the sanctioning authority on this point, the matter should be referred for the orders of Government.\nNote. - The applications, for permanent advances should be accompanied by a statement showing month by month for the preceding twelve months the amounts of contingent bills cashed with classified details of items of expenditure.\nNote.\n(iv) As these advances involve the permanent retention of money outside the treasury, they must not be larger than is absolutely essential.\n(v) These advances should not be multiplied unnecessarily. An officer's advance should meet the needs of every branch of his office. If he has subordinates who require petty sums, he should spare a small portion of his own advance for their use rather than apply for separate advances for them, taking acknowledgments from them in the same way as he himself furnishes acknowledgments to the Accountant General and retaining them in his office.\n(vi) The advance is intended to provide, on the responsibility of the officer entrusted with it, for emergent petty advances of all kinds, though it is seldom and they will be needed for other than contingent charges; thus, if an inferior servant is required to travel by rail, his fare must sometimes necessarily be advanced from his amount.\n(vii) The holder of a permanent advance is responsible for the safe custody of the money placed in this hands and he must at all times be ready to account for the total amount of the money.\n(viii) In the case of transfer of charges and yearly on the 15th April, each officer holding a permanent advance must send an acknowledgment to the Accountant General of the amount due from and accountable for by himself as on the 31st March, preceding.\n[ Note. - Advances made out of the permanent advance to inferior and other non-Gazetted Government servant for journey on tour, need not appear in the Government account. Travelling allowance bills may be made out for the full claims admissible as soon as the journeys are completed and any advances made out of the permanent advance may be recovered out of the accounts drawn from the treasury on such travelling allowances bills.]\nNote.\nSection IV Control of Contingent Expenditure 113. For purposes of control and audit, Government will issue orders specifying the nature or object of contingent charges of particular disbursing officers which should be classed as countersigned contingent charges to be drawn and accounted for in accordance with the procedure prescribed in Rule 318 et seq of the Bihar Treasury Code.\nSection IV\nControl of Contingent Expenditure\nControl of Contingent Expenditure\n113.\nNote. - The provisions of this Rule do not apply to contingent charges of heads of departments and other controlling authorities, which will be drawn and accounted for in accordance with the procedure laid down in the following Rule.\nNote.\n114.\n115.\n116.\n(i) Where the appropriation for contingent charges covers expenditure on a number of distinct and individually important objects or class of expenditure, such appropriation should be distributed by the controlling authority among the important items comprised in it. If some of the items are not important, those items taken as a whole may be treated as a single important item for this purpose. The expenditure on each important item should be watched and controlled separately against the allotment for it, especially when the charges are of a fluctuating nature. The contingent register prescribed in Rule 308 of the Bihar Treasury Code, should be so designed that this can be done conveniently.\n(ii) For countersigned contingencies the monthly detailed bills provide all the information required by the controlling authority for checking the expenditure against the appropriation, if, in any month, expenditure exceeds the monthly proportion of the appropriation for the year, the disbursing officer should send a report to the controlling authority along with the detailed bill, furnishing special reasons for incurring the excess expenditure.\n(iii) For non-countersigned contingencies, the controlling authority should get periodical statements from each disbursing officer (monthly or at least quarterly) of the progressive expenditure compared with the allotment under each item for which there is a specific appropriation or allotment. If the expenditure is progressing too rapidly, he should instruct the disbursing officer to curtail it to the necessary extent. He should also during his local inspections scrutinize the contingent registers of the offices under his control and satisfy himself generally that the charges are necessary and not excessive, the rates correct, the sanction obtained adequate, etc.\nSection V\nSection V\nSpecial Rules Relating to Particular Kinds of Contingencies Contract Contingencies\nSpecial Rules Relating to Particular Kinds of Contingencies Contract Contingencies\n117.\nContingencies Regulated by Scales\nContingencies Regulated by Scales\n118.\nSection VI\nSection VI\nSpecial Rules for Public Works Department When Cheques are drawn on Treasuries for Contingent Charges\nSpecial Rules for Public Works Department When Cheques are drawn on Treasuries for Contingent Charges\n119.\nWhen bills are drawn on Treasuries\nWhen bills are drawn on Treasuries\n120.\n121.\n122.\nSection VII\nSection VII\nExpenditure for Other Officers\nExpenditure for Other Officers\n123.\nChapter 8\n[Procurement of Goods and Services]\n[124.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "125",
            "title": "125. Definition of goods.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": true,
            "sort_order": 6
        },
        {
            "number": "126",
            "title": "126. Fundamental principles of public buying.",
            "chapter": null,
            "content": "(i) the specifications in terms of quality, type etc. as also quantity of goods to be procured, should be clearly spelt out keeping in view the specific needs of the procuring organisations. The specifications so worked out should meet the basic needs of the organisation without including superfluous and non-essential features, which may result in unwarranted expenditure. Care should also be taken to avoid purchasing quantities in excess of requirement to avoid inventory carrying costs;\n(ii) offers should be invited following a fair, transparent and reasonable procedure;\n(iii) the procuring authority should be satisfied that the selected offer adequately meets the requirement in all respects;\n(iv) the procuring authority should satisfy itself that the price of the selected offer is reasonable and consistent with the quality required;\n(v) at each stage of procurement the concerned procuring authority must place on record, in precise terms, the considerations which weighed with it while taking the procurement decision.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "127",
            "title": "127. Authorities competent to purchase goods.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "128",
            "title": "128. Powers for procurement of goods.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "129",
            "title": "129. Designation of State Purchase Organisation.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "130",
            "title": "130. Rate Contract.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "131",
            "title": "131. Registration of Suppliers.",
            "chapter": null,
            "content": "(ii) Credentials, manufacturing capability, quality control systems, past performance, after-sales service, financial background etc. of the supplier(s) should be carefully verified before registration.\n(iii) The supplier(s) will be registered for a fixed period (between 1 to 3 years) depending on the nature of the goods. At the end of this period, the registered supplier(s) willing to continue with registration are to apply afresh for renewal of registration. New supplier(s) may also be considered for registration at any time, provided they fulfil all the required conditions.\n(iv) Performance and conduct of every registered supplier is to be watched by the concerned Department. The registered supplier(s) are liable to be removed from the list of approved suppliers if they fail to abide by the terms and conditions of the registration or fail to supply the goods on time or supply substandard goods or make any false declaration to any Government agency or for any ground which, in the opinion of the Government, is not in public interest.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "131A",
            "title": "131A. Enlistment of Indian Agents.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "131B",
            "title": "131B. Price Preference and other concessions for public sector and state suppliers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "131C",
            "title": "131C. Purchase of goods without quotation.",
            "chapter": null,
            "content": "\"I,..........., am personally satisfied that these goods purchased are of the requisite quality and specification and have been purchased from a reliable supplier at a reasonable price.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "131D",
            "title": "131D. Purchase of goods by purchase committee.",
            "chapter": null,
            "content": "\"Certified that we .........., members of the purchase committee are jointly and individually satisfied that the goods recommended for purchase are of the requisite specification and quality, priced at the prevailing market rate and the supplier recommended is reliable and competent to supply the goods in question.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "131E",
            "title": "131E. Purchase of goods directly under rate contract.",
            "chapter": null,
            "content": "131F.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "131G",
            "title": "131G. Purchase of goods by obtaining bids.",
            "chapter": null,
            "content": "(i) Advertised Tender Enquiry;\n(ii) Limited Tender Enquiry;\n(iii) Single Tender Enquiry.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "131H",
            "title": "131H. Advertised Tender Enquiry.",
            "chapter": null,
            "content": "(ii) An organisation having its own website should also publish all its advertised tender enquiries on the website and provide a link with NIC website. It should also give its website address in the advertisements in ITJ and newspapers.\n(iii) The organisation should also post the complete bidding document in its website and permit prospective bidders to make use of the document downloaded from the website. If such a downloaded bidding document is priced, there should be clear instructions for the bidder to pay the amount by demand draft etc. along with the bid.\n(iv) Where the Department feels that the goods of the required quality, specifications etc., may not be available in the country and it is necessary to also look for suitable competitive offers from abroad, the Department may send copies of the tender notice to the Indian Embassies abroad as well as to the foreign Embassies in India. The selection of the Embassies will depend on the possibility of availability of the required goods in such countries.\n(v) Ordinarily, the minimum time to be allowed for submission of bids should be three weeks from the date of publication of the tender notice or availability of the bidding document for sale, whichever is later. Where the department also contemplates obtaining bids from abroad, the minimum period should be kept as four weeks for both domestic and foreign bidders.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "131I",
            "title": "131I. Limited Tender Enquiry.",
            "chapter": null,
            "content": "(ii) Purchase through Limited Tender Enquiry may be adopted even where the estimated value of the procurement is more than Rupees Twenty Five Lakhs, in the following circumstances.\n(a) The competent authority in the Department certifies that the demand is urgent and any additional expenditure involved by not procuring through advertised tender enquiry is justified in view of urgency. The Department should also put on record the nature of the urgency and reasons why the procurement could not be anticipated.\n(b) There are sufficient reasons, to be recorded in writing by the competent authority, indicating that it will not be in public interest to procure the goods through advertised tender enquiry.\n(c) The sources of supply are definitely known and possibility of fresh source(s) beyond those being tapped, is remote.\n(iii) Sufficient time should be allowed for submission of bids in Limited Tender Enquiry cases.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "131J",
            "title": "131J. Two bid system.",
            "chapter": null,
            "content": "(a) Technical bid consisting of all technical details alongwith commercial terms and conditions; and\n(b) Financial bid indicating item-wise price for the items mentioned in the technical bid.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "131K",
            "title": "131K. Late Bids.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "131L",
            "title": "131L. Single Tender Enquiry.",
            "chapter": null,
            "content": "(i) It is in the knowledge of the user department that only a particular firm is the manufacturer of the required goods.\n(ii) In a case of emergency, the required goods are necessarily to be purchased from a particular source and the reason for such decision is to be recorded and approval of competent authority obtained.\n(iii) For standardisation of machinery or spare parts to be compatible to the existing sets of equipment (on the advice of a competent technical expert and approved by the competent authority, the required item is to be purchased only from a selected firm.\nNote : Proprietary Article Certificate in the following form is to be provided by the Department before procuring the goods from a single source under the provision of sub Rule 131L (i) and 131L (iii) as applicable.\nNote :\n(i) The indented goods are manufactured by M/s..............\n(ii) No other make or model is acceptable for the following reasons.\n(iii) Concurrence of internal finance wing/Finance Department to the proposal vide:..............\n(iv) Approval of the competent authority vide :.......\n(Signature with date and designation of the procuring officer)'",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "131M",
            "title": "131M. Contents of Bidding Document.",
            "chapter": null,
            "content": "Chapter - 1 : Instructions to Bidders.\nChapter - 2 : Conditions of Contract.\nChapter - 3 : Schedule of Requirements.\nChapter - 4 : Specifications and allied Technical Details.\nChapter - 5 : Price Schedule (to be utilised by the bidders for quoting their prices).\nChapter - 6 : Contract Form.\nChapter - 7 : Other Standard Forms, if any, to be utilised by the purchaser and the bidders.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "131N",
            "title": "131N. Maintenance Contract.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "131O",
            "title": "131O. Bid Security.",
            "chapter": null,
            "content": "(ii) Bid securities of the unsuccessful bidders should be returned to them at the earliest after expiry of the final bid validity and latest on or before the 30th day after the award of the contract.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "131P",
            "title": "131P. Performance Security.",
            "chapter": null,
            "content": "(ii) Performance Security should remain valid for a period of sixty days beyond the date of completion of all contractual obligations of the supplier including warranty obligations.\n(iii) Bid security should be refunded to the successful bidder on receipt of Performance Security.\n131Q.\n(1) Advance payment to supplier.\n(i) Advance payment demanded by firms holding maintenance contracts for servicing of Air-conditioners, computers, other costly equipment, etc.\n(ii) Advance payment demanded by firms against fabrication contracts, turn-key contracts etc Such advance payments should not exceed the following limits:-\n(i) Thirty per cent, of the contract value to private firms;\n(ii) Forty per cent, of the contract value to a State or Central Government agency or a Public Sector Undertaking; or\n(iii) In case of maintenance contract, the amount should not exceed the amount payable for six months under the contract.\n(2) Part payment to suppliers :",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "131R",
            "title": "131R. Transparency, competition, fairness and elimination of arbitrariness in the procurement process.",
            "chapter": null,
            "content": "(i) the text of the bidding document should be self-contained and comprehensive without any ambiguities. All essential information, which a bidder needs for sending responsive bid, should be clearly spelt out in the bidding document in simple language. The bidding document should contain, inter alia ;\n(a) the criteria for eligibility and qualifications to be met by the bidders such as minimum level of experience, past performance, technical capability, manufacturing facilities and financial position etc.;\n(b) eligibility criteria for goods indicating any legal restrictions or conditions about the origin of goods etc which may require to be met by the successful bidder;\n(c) the procedure as well as date, time and place for sending the bids;\n(d) date, time and place of opening of the bid;\n(e) terms of delivery;\n(f) special terms affecting performance, if any.\n(ii) Suitable provision should be kept in the bidding document to enable a bidder to question the bidding conditions, bidding process and/or rejection of its bid.\n(iii) Suitable provision for settlement of disputes, if any, emanating from the resultant contract, should be kept in the bidding document.\n(iv) The bidding document should indicate clearly that the resultant contract will be interpreted under Indian Laws.\n(v) The bidders should be given reasonable time to send their bids.\n(vi) The bids should be opened in public and authorised representatives of the bidders should be permitted to attend the bid opening.\n(vii) The specifications of the required goods should be clearly stated without any ambiguity so that the prospective bidders can send meaningful bids. In order to attract sufficient number of bidders, the specification should be general and broad based to the extent feasible. Efforts should also be made to use standard specifications which are widely known to the industry.\n(viii) Pre-bid conference : In case of turn-key contract(s) or contract(s) of special nature for procurement of sophisticated and costly equipment, a suitable provision is to be kept in the bidding documents for a pre-bid conference for clarifying issues and clearing doubts, if any, about the specifications and other allied technical details of the plant, equipment and machinery projected in the bidding document.The date, time and place of pre-bid conference should be indicated in the bidding document.This date should be sufficiently ahead of bid opening date.\nPre-bid conference :\n(ix) Criteria for determining responsiveness of bids, criteria as well as factors to be taken into account for evaluating the bids on a common platfrom and the criteria for awarding the contract to the responsive lowest bidder should be clearly indicated in the bidding documents.\n(x) Bids received should be evaluated in terms of the conditions already incorporated in the bidding documents; no new condition which was not incorporated in the bidding documents should be brought in for evaluation of the bids. Determination of a bid's responsiveness should be based on the contents of the bid itself without recourse to extrinsic evidence.\n(xi) Bidders should not be permitted to alter or modify their bids after expiry of the deadline for receipt of bids.\n(xii) Negotiation with bidders after bid opening must be severely discouraged. However, in exceptional circumstances where price negotiation against an ad-hoc procurement is necessary due to some unavoidable circumstances, the same may be resorted to only with the lowest evaluated responsive bidder.\n(xiii) In the rate contract system, where a number of firms are brought on rate contract for the same item, negotiation as well as counter offering of rates are permitted with the bidders in view and for this purpose special permission should be given to the State Purchase Organisation.\n(xiv) Contract should ordinarily be awarded to the lowest evaluated bidder whose bid has been found to be responsive and who is eligible and qualified to perform the contract satisfactorily as per the terms and conditions incorporated in the corresponding bidding document. However, where the lowest acceptable bidder against ad-hoc requirement is not in a position to supply the full quantity required, the remaining quantity, as far as possible, be ordered from the next higher responsive bidder at the rates offered by the lowest responsive bidder.\n(xv) The name of the successful bidder awarded the contract should be mentioned in the Departments Notice Board or Bulletin or website 66.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "131S",
            "title": "131S. Efficiency, Economy and Accountability in Public Procurement System.",
            "chapter": null,
            "content": "(i) To reduce delay, appropriate time frame for each stage of procurement should be prescribed by the Department. Such a time frame will also make the concerned purchase officials more alert.\n(ii) To minimise the time needed for decision making and placement of contract, every Department, with the approval of the competent authority, may delegate, wherever necessary, appropriate purchasing powers to the lower functionaries.\n(iii) The Departments should ensure placement of contract within the original validity of the bids. Extension of bid validity must be discouraged and resorted to only in exceptional circumstances.\n(iv) The designated State Purchase Organisation(s) should bring into the rate contract system more and more common user items which are frequently needed in bulk by various Government Departments.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "131T",
            "title": "131T. Buy-Back Offer.",
            "chapter": null,
            "content": "II. Procurement of Services\nII. Procurement of Services\n131U.\n131V.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "131W",
            "title": "131W. Identification of Work/Services required to be performed by Consultants.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "131X",
            "title": "131X. Preparation of scope of the required work/service.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "131Y",
            "title": "131Y. Estimating reasonable expenditure.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "131Z",
            "title": "131Z. Identification of likely sources.",
            "chapter": null,
            "content": "(ii) Where the estimated cost of the work or service is above Rupees Twenty Five Lakhs, in addition to (i) above, an enquiry for seeking 'Expression of Interest' from consultants should be published in atleast one national daily and the Department's website. The website address should also be given in the advertisements. Enquiry for seeking Expression of Interest should include in brief, the broad scope of work or service, inputs to be provided by the Department, eligibility and the pre-qualification criteria to be met by the consultant(s) and consultant's past experience in similar work or service.The consultants may also be asked to send their comments on the objectives and scope of the work or service projected in the enquiry. Adequate time should be allowed for getting responses from interested consultants.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "131ZA",
            "title": "131ZA. Short listing of consultants.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "131ZB",
            "title": "131ZB. Preparation of Terms of Reference (TOR).",
            "chapter": null,
            "content": "(i) Precise statement of objectives;\n(ii) Outline of the tasks to be carried out;\n(iii) Schedule for completion of tasks;\n(iv) The support or inputs to be provided by the Department to facilitate the consultancy.\n(v) The final outputs that will be required of the Consultant;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "131ZC",
            "title": "131ZC. Preparation and Issue of Request for Proposal (RFP).",
            "chapter": null,
            "content": "(i) A letter of Invitation.\n(ii) Information to Consultants regarding the procedure for submission of proposal.\n(iii) Terms of Reference (TOR).\n(iv) Eligibility and pre-qualification criteria in case the same has not been ascertained through Enquiry for Expression of Interest.\n(v) List of key position whose CV and experience would be evaluated.\n(vi) Bid evaluation criteria and selection procedure.\n(vii) Standard formats for technical and financial proposal.\n(viii) Proposed contract terms.\n(ix) Procedure proposed to be followed for midterm review of the progress of the work and review of the final draft report.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "131ZD",
            "title": "131ZD. Receipt and opening of proposals.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "131ZE",
            "title": "131ZE. Late Bids.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        },
        {
            "number": "131ZF",
            "title": "131ZF. Evaluation of Technical Bids.",
            "chapter": null,
            "content": "[131ZG. Evaluation of Financial Bids of the technically qualified bidders.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "131ZG",
            "title": "131ZG. Consultancy by nomination.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 41
        },
        {
            "number": "131ZH",
            "title": "131ZH. Monitoring the Contract.",
            "chapter": null,
            "content": "Outsourcing of Services\nOutsourcing of Services",
            "footnote": "",
            "is_definition": false,
            "sort_order": 42
        },
        {
            "number": "131ZI",
            "title": "131ZI. Outsourcing of Services.",
            "chapter": null,
            "content": "131ZJ. identification of likely contractors.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 43
        },
        {
            "number": "131ZK",
            "title": "131ZK. Preparation of Tender enquiry.",
            "chapter": null,
            "content": "(i) The details of the work or service to be performed by the contractor;\n(ii) The facilities and the inputs which will be provided to the contractor by the Department;\n(iii) Eligibility and qualification criteria to be met by the contractor for performing the required work/service; and\n(iv) the statutory and contractual obligations to be complied with by the contractor.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 44
        },
        {
            "number": "131ZL",
            "title": "131ZL. Invitation of Bids.",
            "chapter": null,
            "content": "(b) For estimated value of the work or service above Rupees ten lakhs:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 45
        },
        {
            "number": "131ZM",
            "title": "131ZM. Late Bids.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 46
        },
        {
            "number": "131ZN",
            "title": "131ZN. Evaluation of Bids Received.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 47
        },
        {
            "number": "131ZO",
            "title": "131ZO. Outsourcing by Choice.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 48
        },
        {
            "number": "131ZP",
            "title": "131ZP. Monitoring the Contract.",
            "chapter": null,
            "content": "[Inventory Management]\n[Inventory Management]\n[132.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 49
        },
        {
            "number": "133",
            "title": "133. Receipt of goods and materials from private suppliers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "134",
            "title": "134. Receipt/issue of goods and materials from internal divisions of the same organisation.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 51
        },
        {
            "number": "135",
            "title": "135. Custody of goods and materials.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 52
        },
        {
            "number": "136",
            "title": "136. Lists and Accounts.",
            "chapter": null,
            "content": "(i) Fixed Assets such as plant, machinery, equipment, furniture, fixtures etc. in the Form F.R. - 5A.\n(ii) Consumables such as office stationery, chemicals, maintenance spare parts etc. in the Form F.R. - 5B.\n(iii) Library Books in the Form F.R. 5C\n(iv) Assets of historical/artistic value held by museum/Government Departments in the Form F.R. 5D.\nNote : These Forms can be supplemented with additional details by Departments as required.\nNote :",
            "footnote": "",
            "is_definition": false,
            "sort_order": 53
        },
        {
            "number": "137",
            "title": "137. Hiring out of Fixed Assets.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 54
        },
        {
            "number": "138",
            "title": "138. Physical verification of Fixed Assets.",
            "chapter": null,
            "content": "(2) Verification of Consumables :\n(3) Procedure for verification :\n(ii) A certificate of verification alongwith the findings shall be recorded in the stock register.\n(iii) Discrepancies, including shortages, damages and unserviceable goods, if any, identified during verification, shall immediately be brought to the notice of the competent authority for taking appropriate action in accordance with provision given in Rules 31 to 35.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 55
        },
        {
            "number": "139",
            "title": "139. Buffer Stock.",
            "chapter": null,
            "content": "Note : As the inventory carrying cost is an expenditure that does not add value to the material being stocked, a material remaining in stock for over a year shall generally be considered surplus, unless adequate reasons to treat it otherwise exist.\nNote :",
            "footnote": "",
            "is_definition": false,
            "sort_order": 56
        },
        {
            "number": "140",
            "title": "140. Physical verification of Library books.",
            "chapter": null,
            "content": "(ii) Loss of five volumes per one thousand volumes of books issued/consulted in a year may be taken as reasonable provided such losses are not attributable to dishonesty or negligence. However, loss of a book of a value exceeding Rs. 1,000/- (Rupees One thousand only) and rare books irrespective of value shall invariably be investigated and appropriate action taken.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 57
        },
        {
            "number": "141",
            "title": "141. Transfer of charge of goods, materials etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 58
        },
        {
            "number": "142",
            "title": "142. Disposal of Goods.",
            "chapter": null,
            "content": "(ii) The competent authority may, at his discretion, constitute a committee at appropriate level to declare item(s) as surplus or obsolete or unserviceable.\n(iii) The book value, guiding price and reserved price, which will be required while disposing of the surplus goods, should also be worked out. In case where it is not possible to work out the book value, the original purchase price of the goods in question may be utilised. A report of stores for disposal shall be prepared in Form F.R.-5E.\n(iv) In case an item becomes unserviceable due to negligence, fraud or mischief on the part of a Government servant, responsibility for the same should be fixed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 59
        },
        {
            "number": "143",
            "title": "143. Modes of Disposal.",
            "chapter": null,
            "content": "(a) obtaining bids through advertised tender or\n(b) public auction.\n(ii) For surplus or obsolete or unserviceable goods with residual value less than Rupees Two Lakh, the mode of disposal will be determined by the competent authority, keeping in view the necessity to avoid accumulation of such goods and consequential blockage of space and, also, deterioration in value of goods to be disposed of.\n(iii) Certain surplus or obsolete or unserviceable goods such as expired medicines, food grain, ammunition etc., which are hazardous or unfit for human consumption, should be disposed of or destroyed immediately by adopting suitable mode so as to avoid any health hazard and/or environmental pollution and also the possibility of misuse of such goods.\n(iv) Surplus or obsolete or unserviceable goods, equipment and documents, which involve security concerns (e.g. currency, negotiable instruments, receipt books, stamps, security press etc.) should be disposed of/destroyed in an appropriate manner to ensure compliance with rules relating to official secrets as well as financial prudence.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "144",
            "title": "144. Disposal through Advertised Tender.",
            "chapter": null,
            "content": "(a) Preparation of bidding documents.\n(b) Invitation of tender for the surplus goods to be sold.\n(c) Opening of bids.\n(d) Analysis and evaluation of bids received.\n(e) Selection of highest responsive bidder.\n(f) Collection of sale value from the selected bidder.\n(g) Issue of sale release order to the selected bidder.\n(h) Release of the sold surplus goods to the selected bidder.\n(i) Return of bid security to the unsuccessful bidders.\n(ii) The important aspects to be kept in view while disposing the goods through advertised tender are as under:-\n(a) The basic principle for sale of such goods through advertised tender is ensuring transparency, competition, fairness and elimination of discretion. Wide publicity should be ensured of the sale plan and the goods to be sold. All the required terms and conditions of sale are to be incorporated in the bidding document comprehensively in plain and simple language. Applicability of taxes, as relevant, should be clearly stated in the document.\n(b) The bidding document should also indicate the location and present condition of the goods to be sold so that the bidders can inspect the goods before bidding.\n(c) The bidders should be asked to furnish bid security along with their bids. The amount of bid money should ordinarily be ten per cent of the assessed or reserved price of the goods. The exact bid security amount should be indicated in the bidding document.\n(d) The bid of the highest acceptable responsive bidder should normally be accepted. However, if the price offered by that bidder is not acceptable, negotiation may be held only with that bidder. In case such negotiation does not provide the desired result, the reasonable or acceptable price may be counter-offered to the next highest responsive bidders(s).\n(e) In case the total quantity to be disposed of cannot be taken up by the highest acceptable bidder, the remaining quantity may be offered to the next higher bidder(s) at the price offered by the highest acceptable bidder.\n(f) Full payment, i.e. the residual amount after adjusting the bid security should be obtained from the successful bidder before releasing the goods.\n(g) In case the selected bidder does not show interest in lifting the goods, the bid security should be forfeited and other actions initiated including re-sale of the goods in question at the risk and cost of the defaulter, after obtaining legal advice.\n(iii) Late bids i.e. bids received after the specified date and time of receipt should not to be considered.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 61
        },
        {
            "number": "145",
            "title": "145. Disposal through Auction.",
            "chapter": null,
            "content": "(ii) The basic principles to be followed here are similar to those applicable for disposal through advertised tender so as to ensure transparency, competition, fairness and elimination of discretion. The auction plan including details of the goods to be auctioned and their location, applicable terms and conditions of the sale etc. should be given wide publicity in the same manner as is done in case of advertised tender.\n(iii) While starting the auction process, the condition and location of the goods to be auctioned, applicable terms and conditions of sale etc., (as already indicated earlier while giving vide publicity for the same), should be announced again for the benefit of the assembled bidders.\n(iv) During the auction process, acceptance or rejection of a bid should be announced immediately on the stroke of the hammer. If a bid is accepted, earnest money (not less than twenty-five per cent, of the bid value) should immediately be taken on the spot from the successful bidder either in cash or in the form of Deposit-at-Call-Receipt (DACR), drawn in favour of the Department selling the goods. The goods should be handed over to the successful bidder only after receiving the balance payment.\n(v) The composition of the auction team will be decided by the competent authority. The team should however include an officer of the Internal Finance Wing of the department.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 62
        },
        {
            "number": "146",
            "title": "146. Disposal at scrap value or by other modes.",
            "chapter": null,
            "content": "147.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 63
        },
        {
            "number": "148",
            "title": "148. Powers to write off.",
            "chapter": null,
            "content": "(2) Losses due to depreciation :\n(i) normal fluctuation of market prices;\n(ii) normal wear and tear;\n(iii) lack of foresight in regulating purchases; and\n(iv) negligence after purchase.\n(3) Losses not due to depreciation :\n(i) losses due to theft or fraud;\n(ii) losses due to neglect;\n(iii) anticipated losses on account of obsolescence of stores or of purchases in excess of requirements;\n(iv) losses due to damage, and\n(v) losses due to extra ordinary situations under Force Majeure conditions like fire, flood, enemy action, etc.,\"\n[ Editorial Note. - As per Section 8 of the Bihar Finance (Amendment) Rules, 2005. Rules 132 to 153 of the Old Rules stand substituted by the Amended Rules but text of Rules 149 to 153 is absent in the Amended Rules, 2005. Therefore, Old Rules have been reproduced for the sake of record and ready reference. - Ed. ]\nEditorial Note.\nEd.\nOld Rule read as :\nOld Rule read as :\n149.\n(i) normal fluctuation of market prices;\n(ii) fair wear and tear;\n(iii) lack of foresight in regulatinig purchases;\n(iv) neglect after purchase.\n(i) losses due to theft or fraud;\n(ii) losses due to neglect;\n(iii) losses due to an act of God and other calamities such as fire, enemy action, etc.;\n(iv) anticipated losses on account of surplusage of obsolete stores or of purchases in excess requirements;\n(v) other losses due to damage, etc.\nSale and Disposal of Stores and Writes Off of Stores\nSale and Disposal of Stores and Writes Off of Stores\n150.\n151.\nProforma\nProforma\nForm A\nForm A\nItem No.\nParticulars of stores\nQuantity/weight\nBook Value/Original purchase price\nCondition and year of purchase\nMode of disposal (Sale, public auction or\n\t\t\t\totherwise)\nRemarks\n1\n2\n3\n4\n5\n6\n7\nSignature Designation Date\nForm B\nForm B\nItem No.\nParticulars of Stores\nQuantity weight\nName & full address of purchasers\nHighest bid accepted\nHighest bid rejected\nE.M. Realised on the spot\nDate on which the complete amount is realised &\n\t\t\t\tcredited into treasury.\nWhether the articles were actually handed over on\n\t\t\t\tthe spot. If not, the actual date of handing over of the articles\n\t\t\t\twith quantities.\nAuctioner's commission and acknowledgement for\n\t\t\t\tits payment\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\nSignature Designation Date\n152.\nOpium Stock in the Custody of Treasury Officers\n153.\nSection III\nSection III\nSpecial Rules for the Public Works Department I - General Stores 154. The stores of the Public Works Department are divided into the following classes, viz., (i) Stock or general stores, (ii) Tools and Plant, (iii) Road metal and (iv) Material charged direct to works. Unless there are orders to the contrary, the Officer In Charge of a sub-division will be responsible for all the stores belonging to it.\nSpecial Rules for the Public Works Department\nI - General\nStores\nStores\n154.\n155.\n156.\nII - Acquisition of Stores\n(i) Stores (other than Tools and Plants)\n(i) Stores (other than Tools and Plants)\n157.\n(ii) Tools and Plant\n(ii) Tools and Plant\n158.\n159.\n160.\n161.\nIII - Reserve of Stock\nIII - Reserve of Stock\n162.\n163.\nStock\n164.\nQuantity Accounts\n(a) Receipts\n(a) Receipts\n165.\n(a) Suppliers;\n(b) Stores Department, London;\n(c) Other sub-divisions, divisions or departments (including Government workshops);\n(d) Manufacture; and\n(e) Works, buildings, etc.\n166.\n(Signature)\n(b) Issues\n(b) Issues\n167.\n(a) for use on works either by issue to contractor or direct ( vide Rule 284);\n(b) for despatch to other sub-divisions, divisions or departments;\n(c) for sale to contractors, employees, other persons or local bodies.\n(1) When examining registers of stock issues and works abstracts, Sub-divisional Officers should see that in practice this rule is observed strictly and they should deal suitably with instances of unauthorised and excessive issues to works made by sectional officers without due cause.\n(2) The term \"work\" includes manufacture operations.\n168.\n169.\nValue Accounts\n(a) Payment for stock received\n(a) Payment for stock received\n170.\n171.\nIssue Rates\n(b) Recoveries for stock issued\n(b) Recoveries for stock issued\n172.\n(1) the expenditure on work charged establishment employed on handling and keeping the initial accounts;\n(2) the expenditure on the custody of stock.\n(3) the expenditure on the maintenance of the store, godown or yards and\n(4) loss from depreciation or wastage, but should in no case be in excess of the market rate.\n(ii) It is not necessary that the issue for an item should be the same in all subdivisions but an uniform rate should ordinarily be prescribed for all localities in a subdivision.\n(iii) The issue rate should be worked out to the nearest *anna, as far as possible, [*now five paise] ,\n173.\n174.\n(a) Issues to contractors and sales shall be made at market rates (See Rules 285 and 286.)\n(b) Issues to other divisions and departments may be made at a rate higher than the issue rate.\nMode of Recovery\n175.\n(b) The Sub-divisional Officer is also responsible for the clearance, from works accounts of all outstandings against contractors on account of the recoverable value of materials issued to them by charge to work.\n(c) The 10 percent supervision charges should be realized in addition to the value of stock, in all cases in which it is recoverable under Rule 176 ( see also Rule 174).\n176.\nFictitious Adjustments\n177.\nHalf-Yearly Register of Stock\n178.\n179.\nStock Taking\n180.\n181.\n182.\n183.\nTools and Plant\nNumerical account - receipts\nNumerical account - receipts\n184.\nPayments For Supplies\n185.\nRecoveries\nRecoveries\n(a) For use of tools and plant.-\n(a) For use of tools and plant.-\n186.\nNote. - The rules framed by the State Government under this rule are given in F.R. Appendix 6.\nNote.\n(b) For Sale and Transfer.-\n(b) For Sale and Transfer.-\n187.\nVerification\nVerification\n188.\nRoad Metal\n189.\n190.\nSchedule of Rates\n191.\nSection IV\nSection IV\nPrevention of unnecessary Accumulation of Stock and Tools and Plant in Public Works and Public Health Engineering Department\nOriginal Works\nOriginal Works\n192.\nNote. - The expression \"full value\" occurring in the above rule shall be taken to include railway freight, storing charges, etc.\nNote.\nDismantled Materials\n193.\nRepairs\n194.\nUnused Stock\n195.\nTools and Plant\n196.\nPowers of Sanction\n197.\n(ii) The Superintending Engineer shall have full power to sanction write off of the irrecoverable value of unserviceable stores mentioned in item (i) above.\n(b) (i) The Superintending Engineer shall have power to dispose of surplus stores including stock and tools and plant materials at site of work the book value of which is up to Rs. 5,000 in each case. In the case of tools and plant where the book value cannot be ascertained the estimated value should be taken into account.\n(ii) The Superintending Engineer shall have power to sanction the write off of the loss from the book value of surplus stores mentioned in item (i) above up to Rs. 1.000 in each case.\n(iii) In all other cases where the book value of surplus materials exceeds Rs. 5.000 the Superintending Engineer shall obtain the sanction of the Chief Engineer before the sale of surplus materials is undertaken and in such cases the Superintending Engineer shall have power to write off the irrecoverable loss if it does not exceed 20 per sent of the book or estimated value, otherwise, sanction of the Chief Engineer should be obtained.\n(c) The Superintending Engineer shall have full power to sanction estimates for losses due to depreciation of stock or due to reduction in the rates of prices of stock or due to disposal of all unserviceable stores, etc., up to Rs. 10,000.\n(d) The Superintending Engineer has power to sanction the write off of the irrecoverable value of stores lost by fraud or the negligence of individuals or other causes up to Rs. 500. (See also Compendium of Financial Delegations).\nNote. - [* * *]\nNote.\nAudit of Stores and Stock Accounts\n198.\nChapter 9\nWorks\nSection I\nSection I\nIntroductory\n[199.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 64
        },
        {
            "number": "200",
            "title": "200. Administrative control of works includes.",
            "chapter": null,
            "content": "(ii) proper utilization of buildings ard allied works;\n(iii) provision of funds for execution of these functions.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 65
        },
        {
            "number": "201",
            "title": "201. Powers to sanction works.",
            "chapter": null,
            "content": "202.\nRule 208\nRule 202(2)\nRule 202(2)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 66
        },
        {
            "number": "203",
            "title": "203. Work under the administrative control of the Public Works Departments.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 67
        },
        {
            "number": "204",
            "title": "204. General Rules.",
            "chapter": null,
            "content": "205.\n(i) administrative approval has been obtained from the appropriate authority in each case;\n(ii) sanction to incur expenditure has been obtained from the competent authority;\n(iii) a properly detailed design has been sanctioned;\n(iv) estimates containing the detailed specifications and quantities of various items have been prepared on the basis of the Schedule of Rates maintained by PWD or other Public Works Organisations and sanctioned;\n(v) funds to cover the charge during the year have been provided by competent authoruty;\n(vi) tenders invited and processed in accordance with rules;\n(vii) a Work Order issued.\n206.\n207.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 68
        },
        {
            "number": "208",
            "title": "208. Procedure for Execution of Works.",
            "chapter": null,
            "content": "(i) the detailed procedure relating to expenditure on such works shall be prescribed by departmental regulations framed in consultation with the Finance Department, generally based on the procedures and the principles underlying the financial and accounting rules prescribed for similar works carried out by the Public Works Department (PWD);\n(ii) preparation of detailed design and estimates shall precede any sanction for works;\n(iii) no work shall be undertaken before Issue of Administrative Approval and expenditure Sanction by the Competent Authority on the basis of estimates framed;\n(iv) open tenders will be called for works costing Rupees Five Lakhs to Rupees Ten Lakhs;\n(v) limited tenders will be called for works costing less than Rupees Five Lakhs;\n(vi) execution of Contract Agreement or Award of work should be done before commencement of the work;\n(vii) final payment for work shall be made only on the personal certificate of the Officer-In-Charge of execution of the work in the format given below:\n209.\nRule 202(2)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 69
        },
        {
            "number": "210",
            "title": "210. Review of Projects.",
            "chapter": null,
            "content": "[ Editorial Note. - Section 9 of the Bihar Finance (Amendment) Rules, 2005 although states that \"Rules 199 to 322 of the Bihar Finance Rules will be substituted by the following Rules\" but practically, only new Rules up to 210 are present. Under the abovementioned circumstances Old Rules beginning from Rule 211 and ending at Rule 322 have been given under their suitable headings and chapters for the sake of record and ready reference. - Ed. ]\nEditorial Note.\nEd.\nOld Rule read as :\nOld Rule read as :\nSection IV Special Rules for Sanitary, Water Supply and Electric Installation to Government Buildings, etc. 211. Except as otherwise provided in this or any other rule or as ordered by Government in special cases, all works and repairs in connection with sanitary, water supply and electric installations to Government buildings should be carried out by or through the agency of the Public Works Department.\nSection IV\nSpecial Rules for Sanitary, Water Supply and Electric Installation to Government Buildings, etc.\n211.\nNote. - The rule relating to the provision of these installations in Government buildings occupied as residents are laid down in Rules 129-131 of the Bihar Service Code.\nNote.\n212.\nSection V\nSection V\nMiscellaneous Rules\n213.\n214.\nNote. - The expenditure on such functions should be limited to the minimum absolute necessary and the Finance Department should be afforded full justification for any such contemplated outlay before any commitments are entered into with regard to it.\nNote.\n215.\nSection VI\nSection VI\nSpecial Rules for the Forest Departments\n216.\nMeasurements\n217.\n218.\nRecord of Sanction and Expenditure\n219.\n220.\nSection VII\nSection VII\nSpecial Rules for the Public Works Department Financial Responsibilities of the Officers\n221.\n(1) exercise a concurrent control, with the Accountant General, over the duties of the officers of the department in maintaining accounts, and give legitimate support to the Accountant General in enforcing strict attention to the rules concerning the disbursement of any money, the custody of stores, and submission of accounts;\n(2) see that the budget appropriation of the year are fully expended in so far as is consistent with general economy and the prevention of large expenditure in the closing months of the year for the sole purpose of avoiding lapses; and\n(3) be responsible for ensuring that any money which is not likely to be needed during the year is promptly surrendered so as to allow of its appropriation for other purpose by the proper authority.\n(b) The Superintending Engineer is responsible for the maintenance of authorised system of accounts throughout his circle. He should see that the Divisional Officers submit their accounts to the Accountant General punctually. He should examine the books of the Executive Engineers and their subordinates, and see that the matters relating to the primary accounts are attended to personally by Divisional and Sub-divisional Officers, and that the accounts fairly represented the progress of each work. It will also be his duty to examine the registers of works, so as to keep a vigilant watch over the rates of work, and, if he considers it necessary, he may require an Executive Engineer to report to him monthly, or at longer intervals on a works slip, the total expenditure to date under each sub-head of work in contrast with the sanctioned estimate. He will also-\n(1) see that different articles in stock are duly verified according to the rules laid down, and there is no accumulation of stock in any division beyond its requirements;\n(2) see that no delay is allowed to occur in the submission of completion reports;\n(3) forward for the information of the Chief Engineer reports of his inspections of divisional offices, detailing therein the results of his examination of initial accounts, accounts of stock, tools and plant and stock manufacture, register of works and other divisional book, mode of preparation of estimates, contract agreements, contractors' accounts, system of recording plans and papers, and office work generally;\n(4) see that the authorised system of account is maintained throughout his circle;\n(5) examine the books of Divisional Officers and their sub-ordinates, and see that matters relating to the primary accounts are attended to personally by the Divisional and Sub-divisional Officer, and that the accounts fairly represent the progress of each work; and\n(6) examine the register of works, watch the total expenditure to date under each sub-head of work in contrast with the sanctioned estimate and see that revised estimates for any work if required, are submitted in due time to the sanctioning authority.\n(c) The Divisional Officers will-\n(1) not commence the construction of any work, or spend public funds without the sanction of competent authority;\n(2) close the accounts immediately the work is finished, and prepare the completion report if required by the rules;\n(3) take the necessary steps for obtaining cash for the works under their control, keep their accounts and submit them punctually to the audit office, under the rules for the time being in force;\n(4) exercise a thorough and efficient control and check over their divisional accounts and examine carefully the books, returns and papers from which the monthly accounts are compiled;\n(5) be responsible for the correctness, in all respects, of the original records of cash and stores, receipts and expenditure, and for seeing that complete vouchers are obtained; and\n(6) afford information in cases of probability of excess of actual over estimated cost of work, and report the fact forthwith to the Superintending Engineer, describing the nature and cause of the probable excess.\nAdministrative Approval and Technical Sanction\n222.\n223.\nNote. - The words \"approval\" and\"sanction\" respectively, when used in respect of estimates for works, bear throughout this chapter the meanings indicated in this and the foregoing Rule.\nNote.\n224.\n225.\n226.\nRequisition by Civil Officers\n227.\n228.\nPreparation of estimates\n229.\nContracts\n230.\n231.\n(1) Except as provided in Rule 3 below, piece-work agreement should not be accepted for any work, being the whole or part of any sanctioned project, the sanctioned estimate for which exceeds [Rs. 10,000]\n(2) If the sanctioned estimate of the work exceeds Rs. 2,500 the previous approval of the Superintending or Chief Engineer should be obtained before the piece-work system is adopted.\n(3) [With the approval of the Superintending Engineer, piece-work system may be adopted for earthwork, dressing and turfing in road and irrigation projects upto a limit of Rs. 50,000] , It may also be adopted for works on the collection and consolidation of road metal even when the estimate for such works exceeds [Rs. 10.000] . It may also be adopted for works on the collection and consolidation of road metal even when the estimate for such works exceeds [Rs. 1000] provided that the cost of the work given out to an individual contractor does not exceed [Rs. 10.000] ,\n232.\n233.\nTenders\n234.\n[(a) Whenever tender is invited for any work and single tender is received either on scheduled rate or on the rate higher or lower than that, immediately second tender should be invited.\n(b) If after second invitation more than one tenders are received or single tender is received on scheduled rate or on the rate lower than that, that will be decided by the competent authority itself.\n(c) If after second invitation single tender is received on the rate higher than the scheduled rate that should be decided by the tender execution authority level higher than the Competent Authority.\n(d) This procedure should be made applicable for all the Works Departments.]\n235.\n[236.\nExplanation\n237.\n[238.\nNote. - Reasons for not accepting the lowest tender and the orders of the superior authority thereon shall be made available to the audit staff during inspection.]\nNote.\nSecurity for performance of contracts\n[239.\n(a) A deposit of cash up to Rs. 500, or up to any larger amount deposited as earnest money under Rule 237, Government securities, municipal debentures and Port Trust Bonds duly endorsed to the Executive Engineer.\n(b) 12 year National Plan Saving Certificates, Treasury Savings Deposit Certificates, State Development Loan or National Plan Loan Certificates, for the amount at which the certificates and papers were purchased, but not for their face value duly endorsed to the Executive Engineer.\n(c) A deduction of 10 per cent from the monthly payments to be made on account of work done.\n(d) Personal security of two persons of known probity and wealth.\nNote. - Parties concerned may be permitted to make, either by a suitable deposit or a guarantee arrangements with any bank which lodges with the Reserve Bank of India requisite securities in respect of the guarantee to be executed or fixed deposit receipts to be tendered by it on terms and conditions laid down by Government in this behalf from time to time:\nNote.\n240.\nProvision in contracts for imported stores\nProvision in contracts for imported stores\n241.\nEnforcement of terms of contract\nEnforcement of terms of contract\n242.\nOfficers empowered to execute contracts\nOfficers empowered to execute contracts\n243.\n244.\n245.\nAccounts procedure for lump sum contracts\nAccounts procedure for lump sum contracts\nA - General\nA - General\n246.\n(1) In a lump sum contract the contractor agrees to execute a complete work with all its contingencies in accordance with the specification for a fixed sum the following being its essential characteristics.\n(i) A Schedule of rates specified in order to regulate the amount to be added to or deducted from the fixed sum on account of additions and alterations not covered by the contract.\n(ii) Except as provided in clause (i), no allusion is made in the contract to the departmental estimate of the work, Schedule of rates or quantities of work to be done.\n(iii) Detailed measurements of the work done are not required to be recorded except in respect of additions and alterations.\n(2) The form of contract will be prescribed by the State Government in consultation with its law officers. It is necessary that, before the form is finally determined, the advice of the Accountant General should be sought on the question whether the form proposed meets the requirement of audit.\nB - Payment for the work done\nB - Payment for the work done\n(3) Subject to the terms of the contract and such subsidiary instructions as may be laid down by the State Government to ensure that the works are executed in accordance with the prescribed specification plans and drawings, payments for work done are not made to the contractor otherwise than on the certificates of the Officers In Charge of the work, as detailed in sub-rules (4) and (5) below.\n(4) Whenever it is proposed to make any intermediate payment, a certificate should be obtained from a responsible officer of Government not below the rank of Sub divisional Officer to the effect that, by superficial or general measurement or by some other suitable method laid down by the State Government (vide Rule 419 of the Bihar Treasury Code), he has satisfied himself that value of the work done is less than specified amount in conformity with contract agreement and that with the exception of authorized additions and alterations, it has been done according to the prescribed specifications.\nNote. - In case where the statues and experiences of the certifying officer are adequate the Comptroller and Auditor General may, on the recommendation of the State Government, allow exemption from the rule requiring specification in the bill of the method employed in estimating the value of work done.\nNote.\n(5) In the case of final payment, in addition to a record of detailed measurements in respect of additions and alterations, there should be a certificate of completion of the work according to the prescribed specification signed by the Divisional Officer.\nNote. -In exceptional cases, such as that of the execution of a work in a border country under the supervision of a responsible civil officer without the intervention of the Public Works Department a completion certificate signed by the civil officer concerned may be accepted if he is empowered by the State Government to sign it.\nNote.\n(6) In order that a proper financial control may be exercised over the payments made, it is necessary that the accounts of additions and alterations should be kept quite distinct from those of the rest of the work. There is no objection to payment for additions and alterations being made before the completion of the work, if the detailed measurements of them have been made.\nC - Forms of Bills\nC - Forms of Bills\n(7) The forms of bills used for payments in connection with lump sum contracts are T.C. Forms 55 and 56 of the Bihar Treasury Code. The State Governments may modify these, in consultation with the Accountant General in order to provide for any additional precautions that be deemed necessary (See Rules 419 and 420 of the Bihar Treasury Code.)\nNote. - The Form of final bill may be printed on yellow paper to distinguish it from that of the running bill [See note 2 under Rule 275 (b)].\nNote.\nD - Subsidiary Works Accounts.\nD - Subsidiary Works Accounts.\n(8) Rules 299 to 308 regarding the maintenance of Work Abstracts and Register of Works apply mutatis mutandis to the accounts of lump sum contracts. In the case of major estimates, the expenditure need not, however, be booked by subheads of works if all the charges represent nothing but payments on a lump sum contract.\n(9) All \"intermediate payments\" made to the contractor and so acknowledged by him are regarded as advances made to him on account of the work concerned, and are brought in accordance with sub-rules (10) and (11) below.\n(10) Payments for measured up additions and alterations as well as for the work covered by the lump sum for which no detailed measurement are necessary are treated like advance payments and should be brought to account in the works accounts under the suspense head \"Contractors-Advance payments\". This will not only simplify accounting but will facilitate a watch over the prompt adjustment of the payments made.\nNote. - If a percentage or any other portion of the value of work done is withheld as security for the due fulfilment of the terms of the contract, the net amount remaining after the deductions of the portion withheld should be entered as the advance payment.\nNote.\n(11) Payments other than those specified in sub-rule (10) above may be either \"secured Advance\" made on T. C. Form 55 of Bihar Treasury Code or other recoverable payments including the value of materials supplied, which may have been made to the contractor or to others on his behalf. These should be entered in the accounts under the suspense heads, \"Contractors-Secured Advances\" and \"Contractors-Other Transactions\" respectively.\n(12) From the final bill paid to the contractor (T. C. Form 56 of Bihar Treasury Code the total advances made to him in the running account bills (T. C. Form 55 of Bihar Treasury Code) or other recoverable payments will be deducted by short payments from the total value of work done, and the recoveries so made will be shown as minus figures under the suspense heads concerned, in which the plus figures will already be outstanding.\nE - Contractor's Ledger\nE - Contractor's Ledger\n(13) Accounts of the transactions relating to lump sum contracts should be maintained in the contractor's ledger in P.W. A. Form No. 43 in the manner described in Section G' of Chapter X of the P.W.A Code 1st Edition Reprint, 1935 subject to the following subsidiary instructions.\n(14) As all \"intermediate payments\" made on T. C. Form 55 of Bihar Treasury Code are regarded as advances, no figure therefrom will be posted in column 9, which is intended to show the amounts creditable to contractors account on account of the value of work done. The first and last entry which will appear in this column will be the figure \"F\" given in part 1 of the final bill (T. C. Form 56 of Bihar Treasury Code) column 10 need not be posted at all.\n(15) Figures for posting the other columns 4, 5, 6 and 8 are indicated in the bills (T. C. Forms 55 and 56 of Bihar Treasury Code) by the same distinguishing letters, D.E.G. and H. respectively, which have been used to denote the corresponding entries in the ordinary bill in T.C. Forms 52, 53 and 54 of the Bihar Treasury Code.\nCommencement of Work\nCommencement of Work\n247.\nAlterations in Design During Construction\nAlterations in Design During Construction\n248.\nNote. - Revised administrative approval is necessary in the cases indicated in Rule 225.\nNote.\n249.\n250.\nSupplementary and Revised Estimates\nSupplementary and Revised Estimates\nI - Supplementary Estimates\nI - Supplementary Estimates\n251.\nII - Revised Estimates\nII - Revised Estimates\n252.\n253.\n254.\nIII - Utilization of completion report as revised estimate\nIII - Utilization of completion report as revised estimate\n255.\n256.\nMeasurement Books\nMeasurement Books\n257.\n(i) in the case of an intermediate payment if a certificate is given in the bill, by the Sub divisional Officer when the payment does not exceed Rs. 5,000 and by the Divisional Officer when it exceeds Rs. 5,000 to the effect that by a rough measurement he has satisfied himself that the value of work done is not less than a specified amount in conformity with the contract agreement, and that with the exception of authorised additions and alterations, the work has been done according to the prescribed specifications; and\n(ii) in the case of final payments if a certificate of completion of the work according to prescribed specification is signed by the Divisional Officer in the bill. Detailed measurements must invariably be taken in respect of additions and alterations.\n258.\n259.\nNote. - Detailed instructions on the subject are contained in Appendix 9.\nNote.\nWorks Accounts\nWorks Accounts\nA - General Principles\nA - General Principles\n260.\n261.\nB - Labour engaged through contractors\nB - Labour engaged through contractors\n262.\nC - Travelling expenses\nC - Travelling expenses\n263.\nNote. - The above Rule does not apply to work charged establishment.\nNote.\nPreparation, Examination and Payment of Bills\nPreparation, Examination and Payment of Bills\n264.\nItem No.\nNature of claim\nAuthority competent to prepare, examine to\n\t\t\t\t\tverify\nAuthority competent to pass for payment.\n1\n2\n3\n4\n1.\nWages of labourers, current or arrears, except those\n\t\t\t\t\tmentioned in item 2 below.\nOfficer or Sub ordinate incharge of work.\nSub-divisional Officer.\n2.\nUnpaid wages removed from the accounts of a work under\n\t\t\t\t\tparagraph 278 (f), Public Works Accounts Code 1st Edition,\n\t\t\t\t\tReprint 1935.\nSub-divisional Officer.\nDivisional Officer.\n3.\nPetty payment of a work done or supplies made not exceeding\n\t\t\t\t\tRs. 25 in value.\nOfficer or subordinate concerned.\nImprest holder.\n4.\nFinal bills of contractors or suppliers involving work done\n\t\t\t\t\tor supply made in excess of Rs. 1,000, bills for advances (both\n\t\t\t\t\tsecured and others and claims for refunds.\nSectional Officer and Sub divisional Officer as laid down in\n\t\t\t\t\tRules 265 and 271.\nDivisional Officer or Sub divisional Officers authorised by\n\t\t\t\t\thim under Rule 15 subject to the limit prescribed therein.\n5.\nClaims or demands relating to payments of bills of\n\t\t\t\t\tcontractors or suppliers, for work done or supply made to the\n\t\t\t\t\tvalue of Rs. 1,000 and less but exceeding Rs. 25.\nDitto\nDitto.\n265.\nNote 1. - If the contract agreement does not specify the rates to be paid for the several classes of work or supply but merely states that the estimated rates, or a certain percentage below or above them, will be allowed, it should be seen that the standard rates adopted are those of the sanctioned estimate which was in force at the time the agreement was executed, or, if the agreement was preceded by a tender, on the date the tender was signed by the contractor. Subsequent sanctions to original or revised estimates have no effect on the terms of such an agreement. If no sanctioned estimate is in existence at the time of signing the agreement or the tender, as the case may be, the rates payable for each item of work should be specified, as any reference to an estimate not yet sanctioned is meaningless and cannot be acted upon.\nNote 1.\nNote 2. - As a general rule, payment for supplies is not possible until the stores have been received and surveyed.\nNote 2.\nNote 3. - Payment for materials supplied free on rail whether despatched at railway risk or otherwise, should be made on receipt of the railway receipt, any claims for shortage being settled subsequently with the railway company or the supplying firm after the necessary measurements have been made. Such payments will however, be held under objection in audit till the bills are presented after actual measurement and after the discrepancies, if any, have been settled by the disbursing officer either with the railway company or the firm concerned, or by obtaining the sanction of competent authority to write off of the loss or shortage.\nNote 3.\nNote 4. - Advance payment for supply of materials up to an amount not exceeding 75 per cent of the value of materials subject to limit of Rs. 10,000 in case of payment by an Executive Engineer, and Rs. 20,000 in case of payment by a Superintending Engineer, may be made on submission of Railway Receipts. The balance will be paid on receipt of the goods subject to the usual verification.\nNote 4.\nNote 5. - Such advance payment is made only on receipt of a certificate of personal inspection of goods by the consignee who may employ an officer of not below the rank of Assistant Engineer for this purpose. In very special cases on the specific request of the intending officer the Special Officer, Materials and Plants will be deputed.\nNote 5.\nNote 6. - Whenever any advance payment is made, it should be made clear to the supplier that they are in no way absolved of the responsibility in respect of quality and quantity of stores despatched by them and recoveries are liable to be made if the stores received are found in any way to be defective or short in quantity.\nNote 6.\n266.\nNote - The determining of important works is left to the discretion of the Divisional Officer.\nNote\n267.\n268.\n269.\n270.\nRecord of check measurements by superior officers\nRecord of check measurements by superior officers\nDate of check\nPages recording measurements subjected to test\n\t\t\t\tcheck\nValue of measurement checked\nNumber of bills check measured\nResult of the check exercised\nDate, initials and designation of the checking\n\t\t\t\tofficer\n1\n2\n3\n4\n5\n6\nRs.\nN.B.\n271.\nNote 1. - In calculating the value of each item of work the nearest * anna should be taken, *pies one to five being ignored, and *pies six to eleven taken as one anna; but 'pies must not be omitted from the rates, [*now Paise],\nNote 1.\nNote 2. - Whenever fractions of a rupee occur in the totals of contractors bills or, in the case of supplies chargeable to more than one estimate, in the totals chargeable to each estimate, fraction less than half may be disregarded, and half a rupee and over taken as a rupee.\nNote 2.\nNote 3. - If the contract is for the completed items of works and, under the provisions of Rule 285 the contractor is required to obtain materials of any description from Government, it should be seen that this condition is being complied with, and that necessary recoveries of the cost of the materials supplied to him are being made in accordance with Rule 288. In such a case it is not permissible for the contractor to obtain the materials otherwise, unless in an emergency, the supply has been entrusted by the Divisional Officer, for recorded reasons, to the contractor himself at suitable rates.\nNote 3.\nNote 4. - Before signing a fresh and final bill or the first bill on a running account, the Sub divisional Officer should see that the relevant measurement entries have been marked as pertaining to such bill by the person taking the measurement.\nNote 4.\n272.\n273.\n(a) The measurement books in each sub-division should be submitted by the Sub-divisional Officer concerned so as to reach the Divisional Officer by the date prescribed by the Divisional Officer. A register showing the date of their receipt and return from and to the Sub-divisional Offices should also be maintained by the divisional accountant in the following form :-\nSl. No.\nDate of issue\nName of officer to whom issued\nDate receipt in divisional office for check\nDate of return\nDate of receipt in divisional officer for check\nDate of return\nDate of final return\n1\n2\n3\n4\n5\n6\n7\n8\n(b) On receipt, by the divisional office, of all the measurement books the Divisional Officer, should indicate in column 2 of the \"Review Notes\" in each measurement book referred to in sub-rule (c) below which of the calculations are to be test-checked by the divisional accountant. Such check should not, however, be less than 10 per cent of the value of total measurement recorded in each book since the last review (excluding those which have already been checked fully under Rule 272 above) and should cover complete sets of measurements. Payments based on the entries reviewed should be traced into the various accounts and verified. Similarly, supplies or issues of materials should be traced into ti ? various accounts, contractor's ledger, etc., and verified.\n(c) The defects, discrepancies etc. noticed should be communicated to Sub-divisional Officer concerned and summarised in the following form in the measurement book which have been audited :-\nReview notes by the divisional accountant\nReview notes by the divisional accountant\nPages reviewed generally\nCalculation selected by the Divisional Officer\n\t\t\t\tfor re-check\nDefects, discrepancies etc. notice\nDated initial of -\nPage.\nDated initial\nDivisional accountant\nDivisional officer\n1\n2\n3\n4\n5\n6\n(d) Measurement books completed and returned for record during the year should also be similarly examined prior to their final record in the divisional office.\n(e) The divisional accountant must not retain a measurement book longer than ten days after receipt. He should submit the register prescribed by sub-rule (2) above for the scrutiny of the Divisional Officer periodically.\n(f) No measurement book will remain in use for a longer period than two years, it must at the expiry of this period be returned for final record. But if any book is then found to contain a large number of blank pages it may be reissued by the Divisional Officer recording the fact in the register.\n(g) On the occasion of transfer Sub-divisional Officer will see that all measurement books in custody of the relieved sub-ordinate were acknowledged by the relieving sub-ordinate. Similarly, the divisional accountant will see that all measurement books in a subdivision are acknowledged by a relieving Sub-divisional Officer in his transfer papers.\n274.\n275.\n(b) Such payments should be treated as payments on account, subject to adjustment in the final bill which should be drawn, in the appropriate form but printed on yellow paper, when the work or supply is completed or the running account is to be closed for other reasons. When a final payment is made on a running account, the payee, if he is able to write, should add in his own handwriting that the payment is \"in full settlement of all demands\". If the payee is illiterate, or is unable to write beyond signing his name, these words should be filled in by the officer making the payment-\nNote 1. - If the contractor refuses to give an acknowledgement to the effect that the payment made to him was in full settlement of all demands, it is not necessary to insist on obtaining a qualified acknowledgement.\nNote 1.\nNote 2. - A Form printed on yellow paper is never to be used except for final payment.\nNote 2.\n(c) A separate running account is maintained in respect of each contract. Transactions relating to two or more separate working estimates should not be brought on to the same running account; they should, therefore, not be covered by a single contract. Transactions relating to two or more separate parts of the same working estimate, for which separate works abstracts are prepared under Rule 301 should also appear in separate running accounts.\n276.\n(b) Actual measurement should, however, be taken at the earliest opportunity, any when this has been done, the lump sum payment previously made on account of the items of work concerned should first be adjusted in full, so that the contractor may not be paid twice over in respect of the same quantities of work. Delay in adjusting advance payments should be investigated, and adjustments made otherwise than by crediting the value of work actually measured should be specially looked into as being prima facie indicative of over payment in the first instance.\n277.\nNote. - No record should be kept in measurement books of the quantities of the materials, but certificate 3 printed on the bill should be signed by the Sub-divisional or Divisional Officer.\nNote.\nStandard Measurements\nStandard Measurements\n278.\n(a) Standard measurement books will invariably be written legibly in ink only, and maintained by the Public Works Department for the purposes specified in paragraph 282 of the Public Works Account Code, 1st Edition, Reprint 1935. The work of preparing these books will ordinarily be undertaken in accordance with a programme for each sub-division or such other suitable unit as may be fixed by the Divisional Officer.\n(b) All the standard measurement books thus maintained in a Division will be numbered in an alphabetical series, so as to be readily distinguished from ordinary measurement books and a register of them maintained in the Divisional Office in P.W.D. Form No. 92 (Part II). A similar register should be maintained in each subdivision showing the books belonging to it, and the registers kept under lock and key in the custody of Divisional or Sub-divisional Officer concerned.\n(c) In view of the fact that these books will form the basis of both the annual repair estimates and contractors bill for work done, they should be written up either by the Sub-divisional Officer himself or by a member of the sub-ordinate engineering service under his orders. Each set of measurements taken by the latter class of officers should, however, be fully checked by the Sub-Divisional Officer concerned, after which it should be examined by the Divisional Officer and declared in writing in the book itself as finally approved by him for one or both of the purposes specified above. Until this is done, the books will not be entered in the register of standard measurement books, nor will a number be assigned to it.\n(d) Thereafter, the standard measurement books will be brought up to date, under the supervision of the Sub-divisional Officer with reference to any additions and alterations which may be carried out to the building or work concerned within one month of the closing of the accounts of the estimate therefor. All such corrections will be duly attested by the Sub-divisional Officer.\n(e) The Divisional Officer will also be expected to exercise a check over the completion of standard measurement book at least once a year. To this end, the programme of work should ordinarily be as follows :-\n(1) As soon after the close of the official year as possible, the Subdivisional Officer concerned will arrange for a personal examination of these books with a view to satisfying himself that they have been brought up-to-date with reference to the additions, alterations or special repairs carried out in the building or work during the preceding year, and ensuring their submission on such dates as may be fixed for the purpose for the inspection of the Divisional Officer.\n(2) On receipt in the Divisional Office, the books will be compared with the register of standard measurement books which have been submitted for inspection. They will then be subjected to such scrutiny as the Divisional Officer may direct. A comparison of these books with the accounts of expenditure and the record of connected measurements relating to estimates for additions, alterations or special repairs to buildings and works in the division should, however, form a feature of check to be applied.\nNote. - A record of the results of the scrutiny referred to should invariably be retained, and produced, if required, for the Superintending Engineer's or, the Accountant General's inspection.\nNote.\n(3) Finally, a report should be made to the Superintending Engineer so as to reach him not later than the 31st August, of each year, to the effect:-\n(i) that all the standard measurement books of the division have been inspected by the Divisional Officer;\n(ii) that the entries made therein have not been tampered with;\n(iii) that all corrections due to additions or alterations to the building or work concerned have been carried out; and\n(iv) that the books are reliable up-to-date records.\n279.\n280.\n(1) For rules relating to the issue of materials to contractor, see Rules 285 and 286.\n(2) With a view to avoid subsequent disputes with the contractor, suitable intimation should be sent to him (a) soon as action is taken under this Rule, and (b) subsequently, as charges are incurred on his account.\nWork Charged Establishment\nWork Charged Establishment\n281.\nNote. - Competent authority may waive the rule, which prescribes that works establishments must be employed upon a specific work, and determine in such cases the proportions in which the cost of such establishment shall be allocated between the works concerned.\nNote.\n282.\nConditions of Employment\nConditions of Employment\n283.\nIssues of Materials\nIssues of Materials\nI - General\n284.\n(1) Issues to contractors. - Issues of materials to contractors with whom agreements in respect of completed items of works, i.e., for both labour and materials, have been entered into.\n(2) Issues direct to works. - Issues of materials when work is done departmentally or by contractors whose agreements are for labour only.\nII - To Contractors\n(a) General Conditions\n(a) General Conditions\n285.\n(i) when, under the operation of Rule 241, it is necessary to retain in the hands of Government the supply of imported materials, and\n(ii) when, in the interest of work, or with the object of utilising existing stocks of materials, it is desirable to retain in the hands of Government the supply of certain other materials as well, and a condition to this effect has been inserted in the contract.\n(b) In both cases the contract should specify (1) the materials to the supplied by Government for use on the work, (2) the place or places of delivery, and (3) the rates to be charged to the contractor for each description of materials. The contractor should be held responsible for obtaining from Government all such materials required for the work and for making payment therefor, by deduction from his bills, at the rate specified, regardless of fluctuations in the market rates or in the stock rates of the division.\nNote 1. - The rates to be charged to the contractor for materials to be supplied should be specified definitely, vague quotations, e.g., \"at stock rates\", being avoided; and if intending contractors have been told that the materials would be supplied at a certain rate and asked to tender on that assumption, then that rate should be adhered to in the contract.\nNote 1.\nNote 2. - Similarly, the rates to be allowed to the contractor for items of work should be stated definitely. But if, for any special reasons, the contract provides for the payments for work done to be made at a specified percentage below, or above, the rates entered in the sanctioned estimate of the work (or the schedule of rates), it should be stated in clear terms in the contract that the deduction or addition, as the case may be, of the percentage will be calculated on the gross, and not the net amount of the bills for work done, and in fixing the percentage it should be borne in mind that the calculations will be so made.\nNote 2.\n(c) No carriage or incidental charges are borne by Government for moving the materials beyond the place where the contractor has agreed to take delivery thereof.\n286.\n(b) If at any time subsequent to the execution of a contract on a through rate basis, the contractor desires the issue to him, for use on a work, of materials which exist in Government stock but the supply whereof by Government was not provided for in the contract, the material should not be issued except with the express authority of the Divisional Officer, who would specify in each case the rate to be charged for the materials inclusive of delivery at the place where they are stored. The rate charged should be the market rate prevailing at the time of the supply or the Issue Rate, whichever may be greater, and no carriage or incidental charges should be borne by Government in connection with the supply.\n(c) Issues of stock materials to contractors for bona fide use on works are exempt from the usual charge of 10 per cent, on account of supervision, storage and contingencies, which is made when stock materials are sold to the public Rule 175 (c)].\n287.\n(b) Accounts procedure\n(b) Accounts procedure\n288.\n289.\n(c) Return of surplus materials\n(c) Return of surplus materials\n290.\n(d) Tools and plant lent for use.\n(d) Tools and plant lent for use.\n291.\nIII - Direct to Works\n(a) Control over issues of stores.\n(a) Control over issues of stores.\n292.\n(b) Disposal of surplus materials.\n(b) Disposal of surplus materials.\n293.\n(b) All surplus materials at site of works which have been completed or stopped, or on which outlay has been prohibited for any considerable length of time, should, if likely to be of use on other works within a reasonable time, be transferred to works in progress or brought on to stock account.\n(c) If the surplus materials are unlikely to be of any use within a reasonable time, a list of such materials should be maintained in the Sub-divisional and Divisional Offices, as a supplement to the half-yearly stock return, unless the Superintending Engineer considers this unnecessary.\n(d) Materials returned to store or transferred to other works should be priced within current market rates, any resultant loss being borne by the work to which they were originally issued.\n(c) Verification of unused balances\n(c) Verification of unused balances\n294.\n(a) As no continuous account is maintained of the materials actually used in construction, it is necessary first to calculate the quantities of principal items probably used. This should be done in the detailed statement at the top of the form, on the basis of the \"progress\" of work done on each sub head, such authorised formula being adopted as may be in general use locally.\n(b) Deducting these quantities from the total quantities of the materials issued to the work as per F.R. Form 8 the proper balances of the unused materials should next be arrived at and set forth against line C.\n(c) The actual balances should be entered again against line D, and the differences between the actual and proper balances should be set forth against line E. These differences should be priced at the actual rate of cost which should be deducted from the total value and quantity recorded in the Account of Receipts, Issues and Balances of Materials.\n(d) The report should then be completed by recording against line F, remarks explaining action taken (1) to adjust the difference as per line E, and (2), if the work has been completed, to dispose of the surplus balances as per line D, and by signing the printed certificates applicable to the case and scoring out the others.\n(e) The difference as per line E may be due to (i) the adoption of inaccurate, formula for determining the actual consumption, (ii) unreasonable wastage, or (iii) shortage in some other form. All these differences should be investigated.\n295.\n296.\n297.\n(1) the work has been under construction for not more than three months.\n(2) the accounts of the work are expected to be closed within three months, or\n(3) the balances were verified at any time during the year.\n298.\nWorks Abstracts and Working Estimates\nWorks Abstracts and Working Estimates\n(a) Records of charges in the Works Abstracts\n(a) Records of charges in the Works Abstracts\n299.\n300.\n301.\n(b) Watch over the liabilities and balances\n302.\n303.\n(c) Record of progress\n(c) Record of progress\n304.\n(i) Only \"quantities\" actually measured and paid for should be reported as \"progress\".\n(ii) The progress reported should specify the quantities executed \"up to-date\", sets of earlier measurement covered or superseded by later ones being ignored.\n(iii) The progress of an item of work should be so reported as to describe as approximately as possible, in terms of the unit adopted, the quantities of work executed upto the required standard.\n(1) If the duration of construction under a sub-head is not expected to be more than three months.\n(2) If the quantities executed are not in the same units as those specified in the estimate, or if they cannot be expressed, even roughly, except on or towards the completion of the work.\nRegister of Works\nRegister of Works\n(a) Closing the accounts on completion of works\n(a) Closing the accounts on completion of works\n305.\n306.\n(b) Completion reports and statements\n(b) Completion reports and statements\n307.\n308.\n(i) when, if the work was sanctioned by higher authority, the total estimate has been exceeded by more than 5 per cent; and\n(ii) when, if the work was sanctioned by the Executive Engineer, the total estimate has been exceeded by an amount greater than that which he is empowered to pass.\n309.\nContractor's Ledger\nContractor's Ledger\nScrutiny of accounts by contractors\nScrutiny of accounts by contractors\n310.\nSundry Rulings\nSundry Rulings\nEmployment of Military Labour\nEmployment of Military Labour\n311.\nSale of Government land and immovable property.\nSale of Government land and immovable property.\n312.\nWorkshops\nWorkshops\n(a) General\n(a) General\n313.\n314.\n(b) Estimate\n(b) Estimate\n315.\n(a) Storage charges, under Rule 176.\n(b) Interest on capital cost of building and plant and machinery.\n(c) Maintenance charge of buildings, plant and machinery.\n(d) Depreciation of plant and machinery.\n(e) Establishment charges, including one per cent on account of audit and accounts establishment.\n(f) Profit.\n(1) If the execution of a job for another division or department is likely to extend beyond one financial year, the limit of the cost which may be incurred in each official year should also be settled before hand.\n(2) The profit referred to in clause (f) above is not charged in jobs executed for other divisions of the State.The percentage for storage charges should be calculated on the book value of materials issued to each job. The other charges are ordinarily calculated on the total cost of labour and stores pertaining to job.\n(c) Annual review of account\n(c) Annual review of account\n316.\nNon-Government Works\nNon-Government Works\n(a) Estimates\n(a) Estimates\n317.\n318.\n(b) Local loan works\n(b) Local loan works\n319.\n(b) Funds so spent under the above rule shall reckon for interest as if they were drawn on the last day of the month in the accounts of which they were included by the spending department or Government servant.\n320.\nTakavi Works\nTakavi Works\n(i) Provision of funds\n(i) Provision of funds\n321.\n(Recovery) through the Civil Department\n(Recovery) through the Civil Department\n322.\nSection VIII\nSection VIII\nPublic Buildings\nPublic Buildings\n(i) Fixtures and Furniture\n(i) Fixtures and Furniture\n323.\n324.\n325.\n(ii) Purchases and sale of Government Buildings\n(ii) Purchases and sale of Government Buildings\n326.\n327.\n(iii) Hire of office accommodation\n(iii) Hire of office accommodation\n328.\n(i) Government's share will be sanctioned in respect of building not owned by Government on a certificate from the Executive Engineer to the effect that no Government building is available for office purposes and that no other suitable building can be hired for the office at lower rate of rent.\n(ii) The Executive Engineer shall certify that the building hired for office purposes does not provide more accommodation than what is necessary on the basis of staff and other requirements of the office, and that accommodation set apart for residential purpose in the building does not exceed the sale of accommodation to which the Government concerned is entitled by virtue of his pay and status.\n(iii) The State Government will pay their share of the rent after they have fully satisfied themselves of the genuineness of the claim in each case.\n(iv) When the building is used for office-cum-residential purpose Government have an absolute right to decide the appropriate amount of space to be utilized for office purpose.\n(v) After the sanction of the apportioned rent the Government servant concerned shall not keep in his private possession any portion of hired building set apart for office purpose.\n(b) The municipal tax assessed on the annual value of building in which office accommodation is provided or on the land appertaining to them, shall be treated as separate from the rent. If it is the local rule or custom for the tax to be chargeable to the owner, the tax for the entire building will be paid by Government otherwise, the Government servant concerned should pay the share of such tax corresponding with the share of the rent payable by him and Government should be debited with the difference. See also item 45 of Annexure 'A' to Appendix 5.\n(iv) Use of Government Buildings by Auxiliary Force\n(iv) Use of Government Buildings by Auxiliary Force\n329.\n(i) If the buildings are likely to be required again by the State, they should be retained in State Public Works charge and be repaired at the cost of Government, the Force being charged rent for the accommodation. Any alterations or additions required by the Force should be carried out at the expense of the State, and considered in fixing the rent.\n(ii) When the buildings are no longer required by the State Government and when there is no probability of letting them to advantage, they may, with the approval of the State Government be handed over altogether to the Auxiliary Force free of charge. The force should then keep them in repair, and may alter or adopt them as they think fit, the cost being met from their own funds. The site will remain the property of the State and a small ground rent may be charged.\n(iii) If the buildings should in any circumstances be resumed, the State Government, will compensate the Auxiliary Force for any expenditure they may have incurred in alterations or additions to the buildings but not for outlay on repairs.\n(iv) In the case of an Auxiliary Force ceasing to exist, buildings handed over to them free of charge will revert to Government.\n(v) Register of Buildings\n(v) Register of Buildings\n330.\n(vi) Residences for Government Servants\n(vi) Residences for Government Servants\n331.\n(i) When it is the recognised duty or established custom of Government to do so;\n(ii) When it is necessary on public grounds for the Government servant to reside in, or close to the locality in which his duties are performed;\n(iii) When it is necessary to provide residence in parts of country where no civil station or cantonment exists, and where a lengthened term of residence would render camp accommodation unsuitable, e.g., buildings along lines of roads or canals, for housing of officials employed on their construction or maintenance;\n(iv) When it is shown to the satisfaction of the State Government that suitable house accommodation for Government servants whose appointments are permanent in respect of locality is not available in the vicinity or is available only in circumstances which will be likely to place such Government servants in an undesirable position in relation to house proprietors.\nLeasing\nLeasing\n332.\nII. Leases should ordinarily provide that the lessor will execute all structural repairs before the building is occupied and will carry out such additions, alterations, and repairs as are necessary to render the building habitable and suitable for the purpose for which it is required. In the event of any addition or alteration to the building being made subsequent to the signing of the lease at the request of the occupant and at Government expense, the consent of the owner must first be obtained in writing unless the work is considered by the State Government to be essential for sanitary reasons. The rent payable by the occupant in such cases will be increased according to the prescribed rules.\nIII. Capital expenditure under Clause II should not be incurred when absolutely necessary and should not ordinarily be incurred when such expenditure is likely to increase the accommodation beyond the scale considered appropriate to the status of the occupant. [ See Rule 131 of the Bihar Service Code.]\n333.\nNote. - Superintending Engineers have been authorised to sanction remission of rent in respect of residential buildings allotted to officers who are classed as second class or below for the purpose of travelling allowance rules subject to the condition that the amount of rent remitted in each case does not exceed Rs. 500.\nNote.\nChapter 10\nMiscellaneous Expenditure\nSection I\nSection I\nGeneral\nGeneral\n334.\nNote. - Grant-in-aid & contributions have, however, been dealt with in this chapter for the sake of convenience.\nNote.\n335.\nSection II\nSection II\nRefunds of Revenue\nRefunds of Revenue\n336.\n(i) refunds to which the claimants are legally entitled, and\n(ii) refunds which are made ex gratia , Government being under no legal obligation to make them.\nNote 1. - Refunds of revenues are not regarded as expenditure for purposes of grants of appropriations.\nNote 1.\nNote 2. - Remissions of revenue allowed before collection are to be treated as reduction of demands and not as refunds.\nNote 2.\n337.\n338.\n339.\nSection III\nSection III\nGrants-In-Aid, Contributions, Etc.\nGrants-In-Aid, Contributions, Etc.\nGrants to Public Bodies Institution, Etc.\nGrants to Public Bodies Institution, Etc.\n340.\nNote. - For procedure regarding disbursement of grants-in-aid, contributions, scholarships, etc., at the treasury, See Rules 429-433 of the Bihar Treasury Code.\nNote.\n341.\nNote. - This order is applies both to non-official institutions and to semiofficial ones, such as public clubs, etc.\nNote.\n342.\n343.\n(i) that the grant will be spent upon the object within a reasonable time, if no time-limit has been fixed by the sanctioning authority; and\n(ii) that any portion of the amount which is not ultimately required for expenditure upon that object should be duly surrendered to Government.\nExpenditure From Discretionary Grants\nExpenditure From Discretionary Grants\n344.\nNote. - The general orders in respect of expenditure from discretionary grants will be found in Rules 435-441 of the Bihar Treasury Code .\nNote.\nOther Grants\nOther Grants\n345.\nSection IV\nSection IV\nCompensation to Civil Officers for Loss of Property\nCompensation to Civil Officers for Loss of Property\n346.\nChapter 11\nRupee debt",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "1",
            "title": "Section 1",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 71
        },
        {
            "number": "1",
            "title": "Section 1",
            "chapter": null,
            "content": "Debt and Miscellaneous Obligations of Government\nDebt and Miscellaneous Obligations of Government\n347.\n348.\nNote. - The Governor has decided that unless there be anything repugnant in the subject or context, and without prejudice to the provisions of the law and the statutory rules mentioned above, the rules in the Government Securities Manual in so far as they deal with the procedure relating to disbursement of money from, and payment of money into the Public Account are to be regarded as rules framed under Article 283 of the Constitution of India. Likewise, the rules in the Manual which prescribe the form of initial accounts to be kept at treasuries in respect of payment of interest on Government Securities, repayment of principal of terminable loans, receipt of subscriptions to new loans and of other allied transactions and the form in which the account of such transactions are to be rendered to the Accountant General should be regarded as direction given by the Comptroller and Auditor-General of India with the approval of the President of India and will be subject to any directions contained in this behalf in Volume II of the Account Code.\nNote.\n349.\nSection II\nSection II\nProvident Funds\nProvident Funds\n350.\n351.\n(i) A complete list of subscribers to each fund should be maintained in each disbursing office in the form of the Schedule.\n(ii) Each new subscriber should be brought on this list and any subsequent change resulting from his transfer or in the rate of subscription, etc., clearly indicated.\n(iii) Except where it is otherwise provided in the rules of the fund concerned, changes in the monthly rates of subscription will be permissible only from the first of April, each year, i.e., with effect from the pay for March drawn in April.\nNote. - Subscribers are permitted to increase the rate of subscription only once at any time during the course of the financial year.\nNote.\n(iv) When a subscriber dies, quits the service or is transferred to another office, full particulars should be duly recorded in the list.\n(v) In the case of the transfer of a subscriber to another office, the necessary note of transfer should be made in the list of both the offices.\n(vi) From this list the monthly Schedule to be appended to the pay bill should be prepared and agreed with the recoveries made before the submission of the bill to the treasury for payment.\nSection III\nSection III\nService and other funds\nService and other funds\nIndian Civil Service Family Pension Fund.\nSuperior Services (Indian) Family Pension Fund.\nIndian Civil Service (Non-European Members) Provident Fund.\nPostal Insurance Fund.\n352.\n353.\nNote. - It must be distinctly understood that in the case of the General Family Pension Fund, the Hindu Family Annuity Fund and the Bengal Christian Family Pension Fund, Government exercises no supervision over the management of the Funds and is in no way responsible for their solvency.\nNote.\n354.\n355.\nNote. - Except in the case of the Bengal Uncovenanted Service Family Pension Fund, an important difference with regard to interest is made between subscriptions paid by deduction from pay bill and subscriptions paid in cash, no interest being allowed for the month of payment on cash subscriptions received after the 4th of the month, whereas subscriptions deducted from a bill bear interest as though they had been received on the 1st of the month.\nNote.\nChapter 12\nLocal Funds\nIntroductory\n356.\n(i) District Funds;\n(ii) Municipal Funds;\n(iii) Union Committees and Union Boards' Fund; and\n(iv) Other Miscellaneous Funds.\nNote. - The expression \"local body\" as used in this Chapter means the authority legally entitled, or specially empowered by Government to administer a local fund.\nNote.\n357.\nGrants to Local Bodies\nGrants to Local Bodies\n358.\nLoans to local bodies\nLoans to local bodies\n359.\nCharges Recoverable From Local Bodies\nCharges Recoverable From Local Bodies\n360.\n(i) payments as made by Government may be debited to the balance of the deposits of the local fund in Government books;\n(ii) recovery from the local fund may be postponed till the time when Government has to make payment for the charges;\n(iii) payments may be made as advances from Government funds in the first instance, pending recovery from the local fund.\nNote. - In cases where a local fund has to pay for medicines supplied but its liability cannot be accurately known within the year owing to the account of supplies not being available from the Supplying Department by the 31st March, the local' fund concerned should be required to pay during March, a sum roughly estimated as the value of the medicines, any short or excess recovery being re-adjusted in the following year.\nNote.\n361.\nRevenue Collected on behalf of local bodies\nRevenue Collected on behalf of local bodies\n362.\n363.\nUse of Service Postage Stamps\nUse of Service Postage Stamps\n364.\nNote. - Telegraphic messages, the charges for which are to be borne by local funds, should be classified as \"Private\" and not as \"State\".\nNote.\nAudit of Accounts\nAudit of Accounts\n365.\n366.\nElimination of Pies\nElimination of Pies\n367.\n(See also Rule 145 of the Bihar Treasury Code.) [ Now Paisa.]\nChapter 13\nLoans and Advances",
            "footnote": "",
            "is_definition": false,
            "sort_order": 72
        },
        {
            "number": "1",
            "title": "Section 1",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 73
        },
        {
            "number": "1",
            "title": "Section 1",
            "chapter": null,
            "content": "Introductory\nIntroductory\n368.\nA. Interest bearing loans and advances :-\nA. Interest bearing loans and advances :-\n(i) Loans to local funds, private individuals, etc. These comprise-\n(1) Loans to Municipalities.\n(2) Loans to District Boards and other Local Fund Committees.\n(3) Loans to Land-holders and other Notabilities.\n(4) Loans to cultivators under various Acts.\n(5) Advances under special laws.\n(6) Miscellaneous loans and advances.\nAdvances to Government servants for purchase of conveyances, etc.\nB. Interest free advances :-\nB. Interest free advances :-\n(i) Advances repayable-comprising mostly miscellaneous advances to Government servants for various public purposes.\n(ii) Permanent advances.\nNote. - Although advances to Government servants for journeys on tour and for certain miscellaneous purposes e. g. the advances mentioned in Rule 431 are debited to the service heads concerned, they have been dealt with in this and the following chapter for the sake of convenience.\nNote.\n369.\nSection II\nSection II\nGeneral Rules\nGeneral Rules\nSanction\n370.\nEstimates\n371.\nConditions of Repayments\n372.\n373.\n(i) A specific term should be fixed which should be as short as possible, within which each loan or advance should be fully repaid with interest due. The term may in very special cases extend to 30 years.\n(ii) The term is to be calculated from the date on which the loan is completely taken up or declared by the competent authority to be closed.\n(iii) The repayment of loans should be effected by instalments, which should ordinarily be fixed on a half-yearly basis, due dates for payment being specifically prescribed.\n(iv) Instalments paid before the due date will be taken entirely to principal unless, of course, any interest for a preceding period is overdue.\n374.\nNote 1. - If, in any case particular dates have been fixed for the payment of interest, or the repayment of instalments of a loan, then such repayments should not begin until the second of the half yearly dates so fixed, after the loan has been completely taken up, simple interest only being recovered on the first half-yearly date after the completion of the loan. For example, supposing a loan, the interest on which is recoverable half-yearly to be completely taken up on 31st March and the interest to be payable on 30th June and 31st December, the first half-yearly instalment in repayment of principal will not be due until 31st December following simple interest only will be due on the intermediate 30th June.\nNote 1.\nNote 2. - These instructions are applicable mutatis mutandis to loans the repayments of which are made by other than half-yearly instalments.\nNote 2.\nNote 3. - It must be remembered that the calculation fixing the amount of equal periodical instalments, by which an advance is repaid with interest presupposes, punctual payment of the instalment and that, if any instalment is not punctually repaid, the fixed instalment will not in the end discharge the loan.\nNote 3.\n375.\nInterest\n376.\nDefaults In Payments\n377.\nNote. - The responsibility of the Accountant General under this rule refers only to the loans the detailed account for which are kept up by him. ( See Rule 380).\nNote.\nRevenue Department Returns\n377A.\n(b) The Accountant-General, will at the close of every half year's accounts, send to the Board of Revenue a return in such form as may be agreed on, showing the figures that pass upon his books in respect of revenue advances.The object of the statement is to enable the Board of Revenue to check reconciliation prescribed in clause (a).\nIrrecoverable Loans and Advances\n378.\n379.\nAccounts and Control\n380.\nAnnual Returns\n381.\nChapter 14\nAdvances to Government Servants",
            "footnote": "",
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            "sort_order": 74
        },
        {
            "number": "1",
            "title": "Section 1",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 75
        },
        {
            "number": "1",
            "title": "Section 1",
            "chapter": null,
            "content": "General\nGeneral\n382.\n383.\n384.\nNote 1. - In cases where pay bills for a month are disbursed before the end of the month an instalment in payment of an advance received through the pay bill will be taken as having been refunded on the first of the following month, the normal date for the disbursement of pay.\nNote 1.\nNote 2. - If in any particular case any advance is drawn in more than one instalment the rate of interest will be determined with reference to the date on which the first instalment is drawn.\nNote 2.\n385.\n386.\n387.\nSection II\nSection II\nInterest Bearing Advances\nInterest Bearing Advances\nSub-Section (1) - House Building Advances\n388.\n[ Note 1. - Administrative Departments of Government can sanction advances under this Section without consulting the Finance Department, Secretaries to Government (including the Chief Secretary) and Heads of Department are also authorised to sanction such advances which are in strict accordance with the rules, to Government servants whom they or other heads of offices sub-ordinate to them can appoint. In the case of Deputy Magistrates and Deputy Collectors the power to sanction house building advances is exercised by the State Government.\nNote 1.\nNote 2. - The pay, service condition viz. permanent or temporary and the date of birth of the grantee of the advance should invariably be mentioned in the sanction order to facilitate audit check and issue of authority slip by the Accountant General, Bihar.]\nNote 2.\n[N.B. - Reference may be made to State Government's Decisions under Rule 403.]\n[388A.\nNote 1. - An advance under this rule will be sanctioned subject to the same terms and conditions applicable to other Government servants who are not in foreign service. The Government servants concerned will remain directly responsible for the regular payment of the instalment till the recovery of the advance together with the interest. Government will sanction the advance after obtaining the consent of the foreign employers that they will make prompt recoveries of monthly instalments of advance from the pay of the Government servant in case it is noticed from the challan handed over to the foreign employers that the instalment of a particular month has not been deposited into the Treasury. Necessary recoveries will also be made by the foreign employers from the Government servant concerned if the Accountant General takes steps under Rules 218 to 221 of the Bihar Treasury Code. Vol. I. The Government servant to whom the advance is sanctioned will deposit the monthly instalment of repayment in the local Treasury with quadruplicate challans classified under the head\"766 Loans and advances by State Government - Advances to Government Servants for house building purposes\". Two copies of the challan will be obtained from the Treasury Officer concerned and given to the foreign employer. One of the two copies received by the foreign employer should be retained by the foreign employer for record in his office and the other should be sent to the Accountant General, Bihar with a statement to be sent every month showing the Name(s) and designation(s) of the Officers(s), amount(s) of advance(s) drawn, the amounts(s) deposited during the month towards repayment of the advance(s) and balance(s) due [Substituted by Classification of Budget.]\nNote 1.\nNote 2. - Pay for the purpose of this rule will mean the pay which the Government servant would been have drawn had he remained in the service of Government and not in foreign service.\nNote 2.\n389.\n390.\n[N.B. - Reference may be made to State Government's Decisions under Rule 403.]\n391.\n[N.B. - Reference may be made to State Government's Decisions under Rule 403.]\n392.\nNote. - The amount of the advance to be recovered monthly should be fixed in whole rupees except in the case of the last instalment when the remaining balance including any fraction of a rupee should be recovered.\nNote.\n393.\nNote. - The mortgage bond will be prepared in F.R.Form 13 and the reconveyance in F.R. Form 15.\nNote.\n394.\nNote 1. - This rule does not preclude the grant of an advance to a person who does not possess full proprietary rights in the land upon which he intends to build, provided the sanctioning authority is satisfied that the applicant has a lease of which the unexpired portion is of a term and value sufficient to justify the grant of the advance and that there is no danger of the lease lapsing or of Government being unable to dispose of it, should it become necessary to foreclose the mortgage. In examining the mortgagor's title care should be taken to see that the lease does not prevent any sub-demise by the lessee (the mortgagor). The mortgage bond in such cases will be prepared in F.R. Form 1.\nNote 1.\nNote 2. - In cases in which ground rent Municipal taxes and similar dues are payable to local authorities on account of and taken on lease, the sanctioning authority may, at its discretion ask the Government servant taking the advance to produce for the inspection receipts for these payments within fifteen days of their falling due. If the sanctioning authority finds that such dues have not been paid by the borrower steps may be taken to recover the said dues including interest thereon, if any, from the pay of the Government servant concerned for payment to the parties concerned.\nNote 2.\n395.\n396.\n397.\n398.\n399.\n400.\n401.\nNote 1. - The advance may be drawn in full at once, but satisfactory evidence should be produced before the Accountant General to show that the amount advanced for the purchase has been spent within three months of its drawal and the amount advanced for repairs or improvements within a further period of two months. A certificate to this effect from the head of the office will ordinarily suffice. The repayment in the case shall commence with the first issue of pay after the advance is taken and be completed in five years. Interest will be calculated in accordance with Rule 384 and the recovery thereof, will be made as laid down in Rule 386.\nNote 1.\nNote 2. - When asking for the authority for payment of the advance (vide Rule 603 of the Bihar Treasury Code), the Controlling Officer should record on the bill a certificate to the effect that he has secured and retained with him an agreement in F.R. Form 16 signed by the applicant pending execution of the final mortgage bond in F.R. Form 13, after the house is actually purchased. The fact of execution and registration of the latter bond should also be intimated to the Accountant-General as soon as possible.\nNote 2.\n[N.B. - Reference may be made to State Government's Decisions under Rule 403.]\n402.\n(1) that the usual conditions specified in Rules 400 and 441 are satisfied;\n(2) that the applicant has through his private loan acquired an unencumbered title to the land or the house purchased; and\n(3) that the original loan for the purchase of the land or the house, as the case may be, was taken not more than twelve months before the date of receipt of the application for an advance to discharge the private debt.\n403.\nI. An advance may be made only if (1) the repairs are required to make the house habitable, (2) they are not in the nature of ordinary repairs and (3) they involve an outlay large in comparison with the value of the house.\nII. Not more than one advance is admissible in respect of the same house.\nIII. No advance shall exceed nine months' pay of the Government servant to whom it is made, and it will be drawn as laid down in Rule 391.\nIV. An advance may be made to a Government servant to repair a house which he has built or purchased with a previous advance under Rules 388 or 401, but unless the State Government permits otherwise, at least five years must elapse since the previous advance was drawn.\nV. Subject to the above, the general principles of Rules 388 to 400 or 401 as the case may be, shall apply, the maximum period for repayment of such advances being two and a half years. Interest will be calculated and recovered in accordance with Rule 392.\nNote 1. - An advance for repairs of a house is admissible even if it was not built or purchased out of an advance taken from Government.\nNote 1.\nNote 2. - Instructions laying down the procedure to be followed in dealing with applications for advances for the construction, purchase or repair of houses are contained in Appendix 12.\nNote 2.\nSub-Section (2) - Advances For Purchase of Motor Cars\n404.\n[ Note. - Advances under this rule may also be granted to the officer engaged on contract basis subject to the following conditions :-\nNote.\n(i) The amount of advance together with interest thereon should be repaid by them in full before the expiry of the period of contract. In order to ensure this, the rate of recovery of the advance should be so fixed that the advance together with interest thereon is recovered at the time of issue of the last pay of the officer. In all such cases the renewal of contract at the end of the prescribed period of contract should not be taken for granted while fixing the number of instalments of recovery.\n(ii) The advance should be sanctioned to these officers subject to the production of surety of a permanent State Government servant of comparable or higher status.\n(iii) Other terms and conditions for grant of such advances contained in this sub-section (2) will remain unaltered.]\n405.\n[ Note 1. - For this purpose \"pay\" includes\"special pay\" \"personal pay\", \"cost of living allowance\" and emoluments especially classed as \"pay\".]\nNote 1.\n[ Note 2. - Government servant whose pay is less than [Rs. 2,000 per month] inclusive of cost of living allowance, will not be eligible for the grant of motor car advances except in very exceptional cases where relaxation of this rule may be necessary on public grounds.]\nNote 2.\nNote 3. - The pay limits mentioned in the rule and note I will not be relaxed except in very special circumstances for reasons to be recorded in writing.\nNote 3.\nNote 4. - For the purposes of an advance drawn in England in respect of a motor car, \"actual price\" will also include, in cases in which the advance drawn included estimates of these charges, the amount of freight actually paid on the car up to an Indian port, the cost of its insurance during the voyage and the customs duty paid in India.\nNote 4.\n406.\nNote. - A Government servant who purchases a car in Europe prior to six weeks of his departure back to India and who does not hold a post for which a motor car has been definitely recognised by Government to be necessary, should, if he proposes to apply for an advance on return to India, inform the State Government of his intention and obtain their consent before he brings a car to India.\nNote.\nThe clause relating to drawal of a motor car advance from the High Commissioner of India, London, should be treated as having been held in abeyance until further orders.\n[Government of India, Ministry of Finance No. F-50 (13) - EV/52. dated the 6th June, 1952.]\n407.\nNote. - The amount of the advance to be recovered monthly should be fixed in whole rupees except in the case of the last instalment when the remaining balance including any fraction of a rupee should be recovered.\nNote.\n408.\n409.\n(a) the amount outstanding shall not be permitted to exceed the cost of the new car;\n(b) the amount outstanding shall continue to be repaid at the rate previously fixed;\n(c) the new car must be insured and mortgaged to Government as required by these rules.\n410.\n411.\n[ Note 1. - The following procedure should be followed when an officer intends to purchase a new car out of the advance sanctioned to him :-\nNote 1.\n(i) Furnishing of security at the time of registration as prospective purchaser as required under the Motor Car {Distribution and Sales) Control Order of 1959, will be the responsibility of the officer concerned; no advance will be given to him from Government Funds in this respect.\n(ii) The request of the officer to the Accountant General, Bihar for issue of authority for drawal of the advance should indicate whether he is going to purchase a new or an used car. In the case of former, it should be accompanied by a written assurance from the dealer and a certificate from the Officer who countersigns his travelling allowance bill that the supply to be available within a month. A certificate to this effect should also be recorded on the body of bill for the drawal of advance.\n(iii) In the event of any delay in supply despite the written assurance referred to at (ii) above, the Officer concerned should apply for extension for the time limit within the permissible limit of one month and seek permission for retaining the advance for a further period which should be specified. Each request should be supported with a letter from the dealer concerned indicating the likely period of supply and will be considered on its own merits.\nNote 2. - The procedure contained in note I above will not apply to the case in which Government servants purchase used cars with the help of the advance, where the conditions laid down in the main rule will apply.]\nNote 2.\n412.\n413.\n\"Certified that the requisite agreement has been executed in the proper form and presented before me with the bill and I have forwarded the same to the..........\n414.\n415.\n(a) the owner of the car undertakes to meet [up to the first Rs. 250] or so of a claim preferred against an insurance company in the event of an accident; or\n(b) the car is not insured against accident for any season of the year during which it is not in use but is stored in a garage.\n416.\n[416A.\nNote 1. - An advance under this rule will be sanctioned subject to the same terms and conditions as applicable to other Government servants who are not in foreign service. The Government servant concerned will remain directly responsible for the regular payment of the instalment till the recovery of the advance together with the interest. Government will sanction the advance after obtaining the consent of the foreign employers that they will make prompt recoveries of monthly instalment of advance from the pay of the Government servant, in case it is noticed from the challan handed over to the foreign employers that the instalment of a particular month has not been deposited into the Treasury. Necessary recoveries will also be made by the foreign employers from the Government servant concerned if the Accountant General take steps under Rules 218 to 221 of the Bihar Treasury Code, Vol. I. The Government servant to whom the advance is sanctioned will deposit the monthly instalments of repayment in the local Treasury with quarduplicate challans classified under the head [766 - Loans and Advances by State Government - Advances to Government servants - Advances for the purchase of Motor conveyances'] . Two copies of the challan will be obtained from the Treasury Officer by the officer concerned and given to the foreign employer. One of the two copies received by the foreign employer for record in his office and the other copy should be sent by it (the foreign employer) to the office of the Accountant General, Bihar with a statement to be sent every month showing the name (s) and designation (s) of the officer (s), amount (s) of advance (s) drawn, the amount (s) deposited during the month towards repayment of the advance (s) and the balance (s) due.\nNote 1.\nNote 2. - Pay for the purpose of this rule will mean the pay which the Government servant would have drawn had he remainded in the service of Government and not in foreign service.]\nNote 2.\n417.\nApplication Form For Advance For The Purchase of Motor Car/motor Cycles.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 76
        },
        {
            "number": "1",
            "title": "1. Name of applicant (in full)",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 77
        },
        {
            "number": "2",
            "title": "2. Applicant's designation",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 78
        },
        {
            "number": "3",
            "title": "3. District and Station",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 79
        },
        {
            "number": "4",
            "title": "4. Whether permanent or temporary",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "5",
            "title": "5. Pay",
            "chapter": null,
            "content": "(i) Substantive pay\n(ii) Officiating pay drawn in temporary post\n(iii) Special/Personal pay\n(iv) Cost of Living Allowance",
            "footnote": "",
            "is_definition": false,
            "sort_order": 81
        },
        {
            "number": "6",
            "title": "6. Anticipated price of motor car/motorcycle",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 82
        },
        {
            "number": "7",
            "title": "7. Amount of advance required",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 83
        },
        {
            "number": "8",
            "title": "8. Date of superannuation or retirement or date of expiry of contract in case of a contract officer",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 84
        },
        {
            "number": "9",
            "title": "9. Number of instalment in which the advance is desired to be repaid",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 85
        },
        {
            "number": "10",
            "title": "10. Whether advance for similar purpose was obtained previously and if so-",
            "chapter": null,
            "content": "(i) date of drawal of the advance\n(ii) the amount of advance and/or interest thereon still outstanding if any.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 86
        },
        {
            "number": "11",
            "title": "11. Whether the intention is to purchase-",
            "chapter": null,
            "content": "(a) a new or an old motor car/cycle\n(b) if the intention is to purchase motor car/ motor cycle through a person other than a regular or reputed dealer or agent, whether previous sanction of the competent authority has been obtained as required under Rule 15(2) of the Bihar Government Servant (Conduct) Rules.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 87
        },
        {
            "number": "12",
            "title": "12. Whether the officer is on leave or is about to proceed on leave",
            "chapter": null,
            "content": "(a) The date of commencement of leave\n(b) The date of expiry of leave",
            "footnote": "",
            "is_definition": false,
            "sort_order": 88
        },
        {
            "number": "13",
            "title": "13. Are any negotiations or preliminary enquiries being made so that delivery may be taken of the motor car/motor cycle within one month from the date of drawal of the advance?",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 89
        },
        {
            "number": "14",
            "title": "14. Special reason, if any",
            "chapter": null,
            "content": "15. (a) Certified that the information given above is complete and true.\nSub-Section (3) - Advances For Purchase of Motor Cycles\n418.\n[ Note. - Advance under this Rule may also be granted to the Officers engaged on contract basis subject to the conditions applicable to grant of advance for purchase of motor cars to such Officers vide 'Note' below Rule 404.]\nNote.\n419.\n[Sub Section 3(A) - Pony Advance To The Sub-Inspectors of Police\n419A.\n(i) The application for advance should reach the State Government through proper channel.\n(ii) The advance will be interest bearing and the interest will be charged at the rate prescribed by the Government from time to time.\n(iii) If the actual price of the pony paid is less than the advance taken, the balance should forthwith be refunded to the Government.\n(iv) The pony purchased with the advance will be considered the property of the Government until the advance together with the interest thereon is fully paid.\n(v) Recovery of the advance will be made in thirty-six monthly instalments, and the interest accruing thereon at the prescribed Rules should be repaid in one or two additional instalments.\n(vi) Recovery of the advance will commence from the first issue of pay after the advance is drawn.\n(vii) No advance will be granted to those who are due to reach the age of superannuation within three years.]\nSub-Section (4) - Advances For Purchase of Bicycle\n420.\n(i) Advance should be granted only to permanent Government servants in superior service. But in exceptional cases, an advance may also be allowed to temporary Government servants in superior service whose term of employment is sufficiently long, and the circumstances admit of the provision of adequate security for due recovery of the advance.\n[ Note. - [Collectors] are empowered to sanction advances under this Rule to the non-Gazetted Government servants under their administrative control.]\nNote.\n(ii) No advance will be given to a Government servant whose pay exceeds [Rs. 375.]\n[ Note. - For this purpose \"pay\" will not include Cost of living Allowances.]\nNote.\n(iii) The amount of advance shall be limited to three months' pay of the Government servant concerned subject to a [minimum of Rs. 250] , and maximum of Rs. 375. In case of temporary Government servants the amount of advance should be limited to two month's pay or [Rs. 250] whichever is less.\n(iv) If the actual price of the cycle is less than the advance taken, the balance should forthwith be refunded to Government.\nNote. - Production of receipts or cash memos, showing the actual price of the cycle purchased with the advance to the head of office where the Government servant obtaining the advance is employed should invariably be insisted upon by the authorities sanctioning a cycle advance to Government servant under their administrative control.\nNote.\n(v) Recovery will be made by deducting monthly instalments equal to one twenty-fourth part of the advances from the pay-bill of the officer concerned except in case of temporary Government servants in whose case the recovery should be made in not more than 12 monthly instalments. Recovery will commence from the first issue of pay after the advance is drawn.\nNote. - The provision of Note 1 to Rule 407 apply mutatis mutandis to the recovery of advances granted under this Rule.\nNote.\n(vi) No advance shall be given to a Government servant who has obtained a cycle advance previously until after the lapse of seven years from the date of the last drawal.\n(vii) No advance shall be given to those who are due to reach the age of superannuation within three years.\n(viii) Advances should not be granted to Government servants who are bound by Rules to keep a pony or who possess a motor car or a motor cycle.\n(ix) The bicycle purchased with the advance will be considered to be the property of Government until the advance is fully repaid.\n(x) The advance will be interest bearing and the interest will be charged at the rate prescribed by Government from time to time.\nNote. - The amount of interest recoverable under Rule 384 shall be recovered in one instalment after the principal has been repaid.\nNote.\n[420A.\n(i) The amount of advance shall be limited to six months pay of the Government servant or [Rs. 200] or the price of the cycle purchased whichever is less.\n(ii) Recovery will be made by deducting monthly instalments equal to the one thirtieth part of the advance from the pay of the Government servant concerned together with interest accruing thereon at the prescribed rate in one or two additional instalments. Recovery shall commence from the first issue of pay after the advance is drawn.\n(iii) The pay of the Government servant and the fact that he holds permanent post should invariably be stated in the order sanctioning the advance.\n(iv) Other terms and conditions prescribed in Rule 420 above shall mutatis mutandis apply in cases of advances to permanent class IV Government servants.]\nNote 1. - Collectors are empowered to sanction advance to permanent class IV Government servants under their administrative control.\nNote 1.\nNote 2. - No advance under this Rule should however, be sanctioned to a Government servant who has been provided with a Government cycle.\nNote 2.\n421.\n422.\nSub-Section (5) - Passage Advances\n423.\nNote. - Special passage advance, made in England by the High Commissioner for India at his discretion to enable Government servants to return to duty should be recovered in 36 monthly instalments and bear interest at the rate fixed by Government. [See Rule 384.]\nNote.\nSub-Section (6) - Advances For Purchase of Tents\n424.\nNote. - These advances will bear interest at the usual rate, vide, Rule 384.\nNote.\nSub-Section (7) - Advances for Purchase of Typewriters\n425.\nNote. - These advances will bear interest at the usual rates, vide Rule 384.\nNote.\n426.\n(i) The head of an office desiring to purchase a typewriter for the use of a copyist in his office may apply to the State Government through the Divisional Commissioner or the District Judge, as the case may be for sanction to the grant of an advance not exceeding Rs. 320 for the purpose.\n(ii) In his application for an advance the head of the office will, after an examination of the past figures showing the total monthly fees derived from copies for a sufficiently long period, state whether the proceeds from copying fees will in his opinion be sufficient to provide the necessary minimum remuneration (Rs. 50) for an additional typist.\n(iii) Every advance will be recovered in twenty-four monthly instalments by deduction from the remuneration of the typist for whom the machine is purchased who will be held responsible for its maintenance in good order.\n(iv) If a typist for whom a machine has been purchased by means of an advance leaves Government service or is appointed to a different post before the advance has been fully repaid, he may be allowed the option of removing the typewriter on payment in full of the outstanding instalments, or transferring it, together with the obligation to meet outstanding instalments to his successor in receipt from the latter of a sum of money calculated on fair valuation of the machine.\n(v) The head of the office on whose application the advance is granted will be responsible to Government for its due repayment.\n[426A.\n(a) The copyist and typist applying for the advance should have been serving as a copyist and typist at the place from where he applies for the advance, for a period not less than three years.\n(b) His average income from remuneration of typing and copying work should not be less than Rs. 60 per month.\n(c) He will be required to furnish a surety from a permanent Government servant for the entire amount of advance together with interest due on it. The permanent Government servant, who stands as surety, will have to execute a bond in F.R. Form 21-A. The bond should be executed in duplicate and one copy of the same should be forwarded to the Audit Office along with the sanctioning order while the other will be retained by the sanctioning authority.\n(d) The advance shall be repayable in not more than 50 monthly instalments and shall be recovered from the remuneration of the copyists and typists. The amount of interest due shall be realised in one, and, if the sanctioning authority so orders, in two instalments.\n(e) So long as the amount with interest is not fully repaid the typewriter shall remain Government property and the surety's responsibility for the amount of advance with interest shall continue.\n(f) If the copyist and typist goes away to some other place, or give up his work as copyist and typist in the particular Court, he may transfer the typewriting machine to another copyist and typist for which order in writing of sanctioning authority shall have to be obtained.\n(g) The copyist or typist to whom a typewriter is transferred as in clause no. (f) shall have to furnish afresh surety for the balance of the advance remaining unpaid at the time of such transfer.The surety bond shall be executed and other conditions shall remain the same, as in the case of a surety furnished at the time of purchasing a new machine by the copyist and typist who has transferred the machine.\n(h) The machine should be made available for inspection by the sanctioning authority or any officer authorised by him for the purpose, and, it shall be the responsibility of the copyist and typist whom the advance has been sanctioned or to whom the typewriter machine has been transferred by the person to whom the advance was sanctioned, to keep it in proper and workable condition.]\nSection III\nSection III\nInterest Free Advances\nSub-Section (1) - Advances On Transfer\nSub-Section (1) - Advances On Transfer\n427.\n[ Note 1. - All heads of offices and controlling officers are empowered to grant advances under this Rule to officiating and temporary Government servants.]\nNote 1.\nNote 2. - Authorities competent to sanction advances under this Rule may sanction such advances for themselves also, [but when the controlling officer or head of office who is competent to sanction an advance to himself is a temporary officer such advance can be sanctioned to him by his immediate superior officer and not by himself] .\nNote 2.\nNote 3. - An advance under this Rule is also admissible to a Government servant who receives orders of transfer during leave.\nNote 3.\nNote 4. - This Rule does not preclude the grant of a second advance to a Government servant to cover the travelling expenses of any member of his family who follows him within six months from the date of his transfer and in respect of whom an advance of travelling allowance has not already been drawn.\nNote 4.\nNote 5. - When a single lump sum advance is drawn to cover the travelling expenses both of the Government servant himself and of his family, it may be adjusted by the submission of more than one bill if it so happens that the members of the Government servant's family do not actually make or complete the journey with him. In such a case, the Government servant should certify on each adjustment bill submitted by him that a further bill in respect of travelling allowance of the members of his family (to be specified) who have not yet completed the journey will be submitted in due course and is expected to include an amount not less than the balance of the advance left unadjusted in this bill.\nNote 5.\nNote 6. - The advance of pay under this Rule may be allowed to be drawn at the new station soon after the arrival of the Government servant there, on production of the last-pay certificate showing that no advance was drawn at the old station.\nNote 6.\nNote 7. - The amount of the advance to be recovered monthly should be fixed in whole rupees, the balance being reserved in the last instalment.\nNote 7.\nNote 8. - Advances to Government servants \"moving between Patna and Ranchi with the headquarters of the State Government are regulated by the Ranchi Rules. (Appendix 5, Bihar Travelling Allowance Rules).\nNote 8.\n[ Note 9. - Advances to Government servants on transfer to foreign service may be sanctioned by the authorities competent to sanction the transfer. The reimbursement of the advance to the State Government by the Foreign Employer should be made in lump sum by sending a cheque or Demand Draft in favour of the Accounts Officer on whose books the advance is generally booked.\nNote 9.\nAdvance of a pay to a Government servant on his reversion from foreign service should be granted by the Foreign Employer from the funds of the Foreign Employer only after consultation with the authority competent to sanction the transfer of the Government servant to foreign service. As for the repayment of the advance to the Foreign Employer, immediately on receipt to a demand from the Foreign Employer, duly supported by the cash receipt obtained from the officer concerned at the time of the Bank Draft, may be debited in the accounts under the head \"S - Deposits and advance - Part III - Advances not bearing interest - Departmental Advance - Civil Advance - Objection books advance.\" The recovery of the advance should be watched in the same manner as in case of advance of pay sanctioned to a Government servant under rule above. Since the T.A. for the return journey on Government servant's reversion to Government service is to be borned by the Foreign Employer, the advance of T.A. granted by the Foreign Employer in this regard may be adjusted only on the Government servant furnishing the T.A. bill, which should be sent straight to the Foreign Employer.]\nSub-Section (2) - Advances on Return from leave or Deputation Out of India\nSub-Section (2) - Advances on Return from leave or Deputation Out of India\n428.\nNote. - The advance under this Rule may be drawn under the orders of the Accountant-General from any treasury in Bihar to be specified in such orders. Such advances as well as similar advances made in England are recoverable by monthly instalments of one-third of pay fixed in whole rupees.\nNote.\nSub-Section (3) - Advances For Journeys On Tour\nSub-Section (3) - Advances For Journeys On Tour\n429.\n(i) To a Government servant, other than an Inspecting Officer, proceeding on tour, up to an amount sufficient to cover for a month his contingent charges, such as those for the hire of conveyances or animals for the carriage of records, tents or other Government property, subject to adjustment upon the Government servant's return to headquarters or 31st March, whichever is earlier.\nNote. - Advances under this sub-clause may be granted by heads of offices but they should not be applied to the expenditure of any Gazetted Government servant, except that of a Government servant of the Forest Department which is meant to be covered by his travelling allowance.\nNote.\n[(ii) To a Government servant proceeding on tour, of an amount sufficient to cover his personal travelling expenses for a month, subject to completion of the tour on 31st March, whichever is earlier.\nNote 1. - (i) Advances under this sub-clause may be granted by heads of office to officers sub-ordinate to them.\nNote 1.\n(ii) Such advances may be sanctioned to themselves by all officers declared to be their own controlling officers.\n(iii) Such advances to heads of offices, who were not their own controlling officers, may be sanctioned be the respective controlling officers.]\n[ Note 2. - All heads of offices and controlling officers are empowered to grant advances under this Rule to officiating and temporary Government servants also like permanent Government servants, except when the controlling officer or head of the office who is competent to sanction an advance to himself is a temporary officer, such advances can be sanctioned to him by his immediate superior officer and not by himself.\nNote 2.\nNote 3. - A second advance cannot be made to a Government servant under this Rule until an account has been given of the first.\nNote 3.\nA Government servant who has taken an advance under this Rule for any particular journey may not take payment of travelling allowance or other bills drawn in respect of the same journey while the advance or any portion of it still remains unadjusted.\nNote 4. - Subject to the restrictions specified above advances under this Rule may be granted in all cases of journeys in respect of which travelling allowance is admissible as for a journey on tour.]\nNote 4.\n430.\n431.\nNote. - Advances under this Rule are treated as final charges not as advances recoverable and are to be drawn and accounted for as contingent charges.\nNote.\n432.\n433.\nChapter 15\nMiscellaneous Subjects\nSection I\nSection I\nSecurity Deposits\n434.\n435.\nNote 1. - Other general rules on the subject will be found in Chapter X of the Bihar Board's Miscellaneous Rules, 1947. The rules in that Chapter are applicable mutatis mutandis to all departments of Government which have no special rules of their own on the subject.\nNote 1.\nNote 2. - For a list of competent authorities referred to in this Rule see Annexure A to Chapter 2.\nNote 2.\n436.\n437.\nSection II\nSection II\nTransfer of Government Land and Building\n438.\n439.\nNote. - The orders regarding the alienation of land and assignment of land revenue which is to be distinguished always from the alienation of the land itself are contained in Chapter VIII, Rules 167-173 of the Government Estates Manual, 1941.\nNote.\n440.\n441.\nSection III\nSection III\nInsurance of Government property\n442.\nSection IV\nSection IV\nCharitable Endowments and other Trusts\n443.\n444.\n(See also Rule 143, Note 5 of the Bihar Treasury Code.)\nSupply of Forms\n445.\nDestruction of Records\n446.\nChapter 16\nGovernment Accounts\nSection I\nSection I\nGeneral Form of Accounts 447. The form in which and the general principles and methods according to which the accounts of Government should be kept have been prescribed by the Comptroller and Auditor-General of India, with the approval of the President of India and the main directions in respect thereof are contained in Volume I of the Account Code. Volumes II and III of that Code embody the directions of the Comptroller and Auditor-General of India, regarding the form of initial and subsidiary accounts to be kept in treasuries and by officers of the Public Works and the Forest Departments. Detailed rules and instructions relating to the forms of the initial and subsidiary accounts to be kept and rendered by officers of the technical departments whose accounts are not finally settled through the treasury accounts, may be laid down in the departmental regulations relating to the departments concerned.\nForm of Accounts\n447.\nMajor, Minor and other Heads of Accounts\n448.\n(a) Major heads.\n(b) Minor heads.\n(c) Sub-heads.\n(d) Primary units\n(e) Secondary units\n(f) Detailed heads.\n449.\n450.\n451.\nResponsibility of Departmental Officers\n452.\nNote 1. - The classification on bills should be recorded by the drawing officers. Similarly, the classification on challans should be recorded by the officers responsible for the collection of Government dues and making the remittance to the treasuries. In cases of doubt the classification in the accounts may at the outset follow the budget, but the matter should be referred to Government for orders in any case of doubt.\nNote 1.\nNote 2. - The responsibilities of disbursing officers, controlling officers and heads of departments in regard to the control over expenditure incurred against the grants allotted to them are laid down in Rule 471 et seq and in the Bihar Budget Manual.\nNote 2.\nSection II\nSection II\nCapital and Revenue Accounts General Rules\n453.\n454.\n(i) it is essential for the exhibition of financial results of any special service or undertaking on the basis of generally accepted commercial principles, or in some other conventional manner, either that the cost of the service or undertaking may be ascertained or that the full implications of any policy may be clearly demonstrated; or\n(ii) the expenditure involved is so large that it cannot reasonably be met from ordinary revenues.\nNote. - The term \"ordinary revenues\" is applied to revenues derived from taxes, duties, fee, fines and similar items of current Government income including extraordinary receipts, if any, as distinct from receipt that are of a capital, or debt, deposit and banking character.\nNote.\n455.\n(i) Capital bears all charges for the first construction and equipment of a project as well as charges for intermediate maintenance of the work while not yet opened for service and bears also charges for such further additions and improvement as may be sanctioned under rules made by competent authority.\n(ii) Subject to clause (iii) below, revenue should bear all subsequent charges for maintenance and all working expenses. These embrace all expenditure on the working and upkeep of the project and also on such renewals and replacements and such additions, improvements or extensions as under rules made by Government are debitable to the revenue account.\n(iii) In the case of works of renewal and replacement, which partake both of a capital and revenue nature, the allocation of expenditure should be regulated by the broad principle that revenue should pay or provide a fund for the adequate replacement of all wastage or depreciation of property originally provided out of capital grants and that only the cost of genuine improvements, whether determined by prescribed rules or formulae, or under special orders of Government may be debited to Capital. Where under special orders of Government a Depreciation or Renewals Reserve Fund is established for renewing assets of any commercial department or undertaking the distribution of expenditure on renewals and replacements between Capital and the Fund should be so regulated as to guard against over capitalization on the one hand and excessive withdrawals from the Fund on the other.\n(iv) Capital receipts in so far as they relate to expenditure previously debited to Capital, accruing during the process of construction of a project should be utilized in reduction of capital expenditure. Thereafter their treatment in the accounts will depend on circumstances, but except under special rule or order of Government, they should never be credited to the ordinary revenue account of the department or undertaking.\n456.\nNote. - A productive work is one which produces sufficient revenue to afford a surplus over the charges relevant to its functioning.\nNote.\nInterest on Capital\n457.\n(i) For capital outlay met out of specific loans raised by Government at such rate of interest as may be prescribed by Government having regard to the rate of interest actually paid on such loans and the incidental charges incurred in raising and managing them.\nNote. - By specific loans are meant loans that are raised in the open market for one specific purpose which is clearly specified in the prospectus and in regard to which definite intimation is given at the time of the raising of the loans that for the purpose of accounts they are to be regarded as specific loans.\nNote.\n(ii) For capital outlay provided otherwise-\n458.\nSection III\nSection III\nAdjustments with other Government's Departments etc.\nAdjustment With The Government of India and Other State Governments\n459.\n(i) if a commercial department or undertaking or a regularly organised store department or store section of a department is concerned; or\n(ii) if, under the operation of any rule or order, an adjustment would have been made if the particular transaction with the Government of India or other State Governments were a transaction between two departments of the State Government.\nNote. - The procedure for the settlement of these adjustments will be regulated by the directions contained in Chapter 4 of the Account Code, Volume I.\nNote.\nI. Pay and allowances, other than Leave Salaries.\nII. Leave Salaries.\nIII. Cost of Passages.\nIV. Pensions.\nV. Charges for Bonus in respect of Government servants who are employed on Bonus terms and who serve under more than one Government.\nVI. Government contribution to Indian Civil Service Family Pensions.\nVII. Government contribution to the Indian Civil Service (None European Members) Provident Fund.\nVIII. Expenditure involved in Audit and keeping Accounts.\nIX. Grants of Land and Alienations.\nX. Cost of Police functions on Railways including the cost of protecting Railway Bridges.\nXI. Cost of (1) Forest Surveys carried out by the Survey of India, and (2) Forest maps prepared by that department.\nXII. Cost of Maintenance and Demarcation of Boundaries and of Settlement of Boundary Disputes.\nXIII. Leave Salary and Pension contributions recovered in respect of Government servants lent on Foreign Service.\n460.\n461.\n(i) If the agency work involves the employment of a State Commercial Department it would be open to that department to charge its normal commercial costs.\n(ii) Public Works Department agency costs should be represented by such percentage charges on the cost of Central Works executed by the State as may be agreed between the Government of India and the State Government, the works outlay being treated as an amount placed at the disposal of the State Government for actual expenditure on the execution of the work.\n(iii) The cost of regular joint establishments should be shared as far as practicable on the basis of fixed annual sums settled in agreement with the Government of India.\n(iv) In other cases, the following procedure should be adopted unless there are special orders to the contrary : -\n(1) Details of claims preferred should be furnished. (They may include pay, leave salary and pension contributions, contingencies, etc.)\n(2) If the work has been performed by the State in the past the charges claimed should bear relations with those charged in the past. It is not necessary to be meticulous in the matter, the Finance Department will assist in taking fairly general view.\n(3) If the charges do not exceed Rs. 20,000 per annum for any individual item (or connected group of items), a five year contract is generally offered by the Government of India during which the Central Government would pay the fixed sum per annum for the works. The amount is subjected to review at the end of each period of five years.\n(4) If the amount agreed upon exceeds Rs. 20,000 the Government of India may want to have an annual statement of proposed charges from the State at the time of the preparation of the budget unless in any individual case, the charges are obviously static, when the contract system may be adopted by the Government of India in these cases also.\n(v) In exceptional cases in which arbitration has to be resorted to the requisite arrangement in the matter will be made by the Finance Department.\n(vi) The Finance Department should be consulted on all matters arising under Article 258 (3) of the Constitution.\n462.\nAdjustments with Foreign Governments, Outside Bodies, etc.\n463.\nInter departmental adjustments\n464.\nNote 1. - The provisions of Rule 460 apply mutatis mutandis to transactions between commercial and non-commercial departments as they apply to transactions between the Central and State Governments.\nNote 1.\nNote 2. - Under the directions contained in the Account Code, Volume IV, inter-departmental and other adjustments are not to be made in the accounts of the past year, if they could not have been reasonably anticipated in time for funds being obtained, from the proper authority. In all cases, where the adjustment could have reasonably been anticipated as, for example, recurring payments to another Government or department, and payments which, though not of fixed amount, are of a fixed character etc., the Accountant-General will automatically make the adjustment in the accounts before they are finally closed. The onus of proving that the adjustments could not have been reasonably anticipated should lie with the controlling officer.\nNote 2.\nAdjustment of Pensionary Charges of Certain Commercial Departments\n465.\nNote. - In the case of irrigation major heads, the pensionary charges should ordinarily be calculated at a percentage of the total pay and leave salary of the pensionable establishment including such portion of the temporary staff as may be estimated to have the likelihood of ultimately being made permanent. The percentage which should be adopted should be based upon the cost of borrowing of the Government for the particular year in which the pensionary charge is adjusted in the accounts.\nNote.\n(i) 12.500 per cent of the total pay and leave salary of the pensionable establishment on a basis of 3 per cent rate of interest;\n(ii) 11.890 per cent of the total pay and leave salary of the pensionable establishment on a basis of 3 ¼ per cent rate of interest;\n(iii) 11.236 per cent of the total pay and leave salary of the pensionable establishment on a basis of 3 ½ per cent rate of interest;\n[(iv) 10.593 per cent of the total pay and leave salary of the pensionable establishment on a basis of 3 ¾ per cent rate of interest;\n(v) 9.982 per cent of the total pay and leave salary of the pensionable establishment on a basis of 4 per cent rate of interest;\n(vi) 9.427 per cent of the total pay and leave salary of the pensionable establishment on a basis of 4 ¼ per cent rate of interest;\n(vii) 8.899 per cent of the total pay and leave salary of the pensionable establishment on a basis of 4 ½ per cent rate of interest;\n(viii) 7.893 per cent of the total pay and leave salary of the pensionable establishment on a basis of 5 per cent rate of interest.]\n466.\nSection IV\nSection IV\nPro forma Accounts\nSubsidiary Accounts of Government Commercial Undertakings\n467.\nOther Pro forma Accounts\n468.\nSection V Annual Accounts 469. The annual accounts of receipts and disbursements of the State Government are submitted to Government by the Comptroller and Auditor General of India in the form of the Finance Accounts and Report thereon. These, together with the Appropriation Accounts and Reports thereon, constitute the published accounts of Government.\nSection V\nAnnual Accounts\n469.\n470.\nSection VI\nSection VI\nControl of Expenditure\n471.\n472.\n473.\n474.\n(i) He must attach to each bill a slip in F.R. Form 22, which will be returned by the Treasury Officer, with the cash or cheque, after noting thereon the voucher number and the date assigned to the bill.\n(ii) He must enter on each bill the complete accounts, classification of the proposed expenditure, from major head down to detailed head of account, and state whether the charge is voted or charged. When a single bill includes charges falling under two or more detailed heads the charges must be distributed accurately over the respective heads.\n(iii) Except in the case of bills for the pay of officers or establishments and for allowances drawn with pay he must enter on each bill and on each slip in F.R. Form 22, the progressive total of expenditure up to date under the sub-head or sub-heads to which the bill relates, including the amount of the bill on which the entry is made.\n475.\n(i) Every disbursing officer and in respect of his own expenditure from portions of the grant retained in his own hands, every controlling officer and head of department, must maintain a separate register in F.R.Form 23 for each minor or sub-head of account with which he is concerned. In this must be entered the necessary particulars of the charges drawn on each bill under the appropriate primary unit and detailed head.\n(ii) On the [seventh] day of each month, a copy of the entries in this register, so far as these records sums actually drawn from the treasury during the preceding month, must be sent in full detail by the officer maintaining it to the head of the department or other controlling officer. As certain of the entries in each month will represent bills which were not actually cashed before the end of that month, the copy sent will include a few entries of a previous month and exclude a few made in the month for which the return is submitted. With the copy must be forwarded all the slips in F.R. Form 22 which relate to the bill entered in it. If there be no entries in the register in any month, a \"nill\" statement must invariably be sent.\n(iii) In order to watch the receipt of the returns prescribed in the foregoing subclause the controlling officer must maintain a broad-sheet in F.R. Form 24, in which a serial number will be allotted to each individual disbursing officer. This broadsheet must be carefully watched and reminders sent if any returns are not received by the 7th of the month, since the accuracy of the controlling officer's accounts will depend upon the receipt of complete returns. The serial number allotted to each disbursing officer must be communicated to the Accountant-General.\n(iv) On receipt of the returns from disbursing officers the controlling officer must carefully examine them and must satisfy himself-\n(1) that the accounts classification has been properly given;\n(2) that progressive expenditure has been properly noted on the slips and the available balances worked out;\n(3) that expenditure up-to-date is within the grant;\n(4) that the returns have been signed by the disbursing officers, and\n(5) that all relevant slips in F.R. Form 22 have been attached. If he finds defects in any of these respects, he must take immediate steps to rectify them.\n(v) When all disbursing officers' returns for a particular month have been received and found to be in order, the controlling officer must prepare a statement in FR. Form 25, in which he will incorporate-\n(1) the totals of the figures supplied by disbursing officers;\n(2) the total taken from his own registers in F.R. Form 23; and\n(3) the totals of adjustments under the various detailed heads which will be communicated to him by the Accountant-General on account of transfer entries and expenditure debited to grant through accounts current.\n(vi) On the receipt of all the necessary returns, the head of the department must prepare an account in F.R. Form 26, showing the complete expenditure from the grant at his disposal up to the end of the preceding month. The figures of expenditure upon pay of officers and establishments and upon allowances drawn with pay will be communicated to him by the Accountant General as prescribed in Rule 476.\n(vii) In May of each year, the head of the department must forward to the Accountant General of copy of his account for April in F.R. Form 26. In subsequent months, it will suffice to send an abstract of the expenditure up-to-date under the various heads of disbursement in three columns, showing-\n(1) expenditure up to the end of the preceding month;\n(2) expenditure during the month just concluded; and\n(3) total expenditure up-to-date, being the total of (1) and (2).\n(viii) The head of the department and the Accountant General will be jointly responsible for the reconciliation of the figures given in the accounts maintained by the head of the department with those that appear in the Accountant General's books. Unless in any case there are special rules or orders to the contrary, the reconciliation should be made monthly, the initial responsibility resting with the Accountant General.The reconciliation need not be very close; its extent should be determined by the following considerations : -\n(1) that account figures finally published will be those maintained by the Accountant General; and\n(2) that the main object of the reconciliation is to ensure that the departmental accounts are sufficiently accurate to render possible an efficient departmental control of expenditure.\n(ix) If, for certain reasons monthly verification is not possible the controlling officer will depute an assistant of his office to the office of the Accountant General for verification, every third month, instead of allowing the discrepancies to accumulate and sending an assistant at the close of the financial year, as such deputation will cause much inconvenience in the Accountant General's office and the work of reconciliation will not be done satisfactorily.\n476.\n477.\n478.\n479.\n(a) The sanction of any authority to any expenditure becomes operative as soon as funds have been appropriated to meet it, and does not become operative until funds have been so appropriated.\n(b) The sanction of any authority to recurring expenditure covering a specified term of years becomes operative when funds are appropriated to meet the expenditure of the first year, and remains in operation for each year of the specified term, subject to appropriation or the voting of funds in such year.\nNote. - The practice of submission of proposals for additional grants by the controlling officers and sanction of re-appropriation of grants late in the financial year leads to a complete laxity of control over expenditure. Government will not approve of any expenditure in excess of the budget provision unless sanction to incurring extra expenditure has been obtained previously. In his application for sanction to exceed the budget grant the controlling officer must explain the reason for the extra expenditure and at the same time suggest the method of financing it-\nNote.\n(i) If it is considered that the extra amount can be found by re-appropriation within the grant, the re-appropriation should be suggested and sanctioned at the same time, when approval to incurring the extra expenditure is obtained; the practice of obtaining sanction to the re-appropriation at the end of the year which amounts to a formal adjustment of grants is against the spirit of this rule. The controlling officer must strictly comply with the provisions of this Rule and have a complete grasp over the progress of expenditure under the various heads under his control.\n(ii) In cases where it is not possible to find the extra fund required by re-appropriation and the expenditure is required to be incurred immediately and it is not possible to wait for the vote of the Legislature to a Supplementary Demand, the extra fund will be allowed by Government and the controlling officer must move for a Supplementary Demand at the earliest opportunity and not to wait till the end of the year.\nSpecial Rules for the Public Works Department\n480.\n(b) For payments chargeable to the account of other divisions, departments, or Governments or of non-Government works, and re-payments of deposits, a Divisional Officer does not require any specific provision of funds within the appropriations for his own division. It is sufficient to see that such payments are made only in accordance with the rules.\n481.\n482.\n483.\n484.\nSection VII\nSection VII\nRe-appropriations\n485.\nNote. - A detailed statement of these deductions appear at the end of each demand.\nNote.\n486.\n(a) from one voted unit to another voted unit within the same grant;\n(b) from one unit classed as charged on revenues, to another such unit within the same grant appropriation.\n487.\n(a) from a voted unit in one grant to a voted unit in another grant;\n(b) from a unit classed as charged on revenues to a voted unit; or\n(c) from a voted unit to a unit classed as charged on revenues; or\n(d) from a charged unit in one grant appropriation to a charged unit in another grant appropriation.\n488.\n489.\n(b) The Minister-ln-Charge of a department may sanction any re-appropriation within a grant between the unit subordinate to the same major head provided that no such re-appropriation-\n(i) shall create any recurring liability; or\n(ii) shall be made for a new service or scheme for which provision has not already been made in the annual budget estimate of expenditure; or in a supplementary estimate of expenditure; or\n(iii) shall be made where both units are not under the charge of the same Minister; or\n(iv) shall be sanctioned when the amount involved against a single subhead or primary unit of appropriation exceeds Rs. 15,000.\n(c) A copy of every order sanctioning a re-appropriation under this Rule shall be communicated to the Finance Department as soon as it is passed.\n(d) The Minister-In-Charge of any department may with the sanction of the Finance Department, re-appropriate from a unit which is under the charge of another Minister, to another unit which is under his charge, if both such units are within the same major head.\n490.\n(b) The Minister-In-Charge of a department may sanction any re-appropriation within a grant appropriation between the unit subordinate to the same major head provided that no such re-appropriation-\n(i) shall create any recurring liability; or\n(ii) shall be made for a new service or scheme for which provision has not already been made in the annual budget estimate of expenditure or in a supplementary estimate of expenditure; or\n(iii) shall be made where both units are not under the charge of the same Minister; or\n(iv) shall be sanctioned when the amount involved against a single subhead or primary unit of appropriation exceeds Rs. 15,000.\n(c) A copy of every order sanctioning re-appropriation under this Rule shall be communicated to the Finance Department as soon as it is passed.\n(d) The Minister-ln-Charge of any department, may with the sanction of the Finance Department re-appropriate from a unit classed as charged on revenues which is under the charge of another Minister to another similar unit which is under his charge, if both such units are subordinate to the same major head within the same grant appropriation.\nNote. - Even in cases where re-appropriation of funds are to be sanctioned by the Ministers, the Secretaries and Additional Secretaries to Government of the respective departments will be responsible to scrutinize all proposals for re-appropriation submitted by the Controlling Officers, carefully and advising the Ministers on these proposals.\nNote.\n491.\n492.\n493.\n(b) The officer concerned shall on receipt of the said order-\n(i) sent a copy of the said order to the Accountant General with the following endorsement: -\n\"Acting under the power delegated to me under. Rule 491 of the Bihar Financial Rules by the Minister-In-Charge, I sanction the above re-appropriation.\",\n(ii) send a copy of the said order and endorsement to the Finance Department for information, and\n(iii) send a copy of the endorsement to the administrative department concerned.\n494.\n\"The charge will be met by re-appropriation from ...(specify the unit of appropriation) in the current year's budget. Acting under the power delegated to me under Rule 491 of the Bihar Financial Rules by the Minister-In-Charge, I sanction the re-appropriation\".\n(b) The officer concerned shall send a copy of the said order to the Accountant-General, the Finance Department and the Administrative Department.\n495.\n(b) Such register shall ordinarily be kept in a form containing a list of the provisions under each unit, under the control of the said officer concerned with enough space opposite to each such unit to permit plus and minus entries to be made.\n(c) All re-appropriations sanctioned by an authority superior to an officer concerned shall also be entered in the register.\n(d) The officer maintaining the register shall consult the register whenever the revised estimate is under preparation or whenever any other re-appropriations are being considered.\n(e) The register of re-appropriations should be maintained in F.R. Form 27.\n496.\n497.\n498.\n499.\n500.\nNote. - The excepting clause as in Rule 498 above which provides for re-appropriation between sub-heads accommodating recoveries may not be made compulsory after a particular date to be fixed by Government for this purpose. Accordingly in cases where the excesses and savings under recovery heads are not known by a date to be prescribed by the Finance Department there will be no occasion for adverse comments in the Appropriation Accounts if effect to such permissible re-appropriation has not been given or has not been taken into account in formulating a Supplementary Demand. This date has been fixed by the Finance Department to be the 20th February each year.\nNote.\nForms\nForms\nF.R. Form 1\nF.R. Form 1\n[ See Rule 42]\nRegistry of Miscellaneous Property\nRegistry of Miscellaneous Property\nNotes\nNotes\nItem number.\nDescription of Revenue.\nLocality.\nParticulars.\nName and address of the lessee together with his\n\t\t\t\tfather's name.\nParticulars of the lease.\nPeriod of Lease.\nDate of commencement.\nDate of expiry.\n1\n2\n3\n4\n5\n6\n7\n8\nAmount Realisable\nDue date of payment.\nDate of realisation of amount & receipt no.\n\t\t\t\tand/or treasury challan.\nAmount realisable.\nBalance at the end of the year.\nInitials of S.D.O. or Divisional Accountant\n\t\t\t\tattesting columns 14 and 15.\nRemarks.\nArrear brought forward.\nRevenue realisable for the current year.\nTotal\n9\n10\n11\n12\n13\n14\n15\n16\n17\nF. R. FORM 2.\nF. R. FORM 2.\n[See Rule 83]\nStatement of Proposition for Revision of Establishment.\nStatement of Proposition for Revision of Establishment.\nNature of charges.\nPresent scale.\nProposed scale\nNumber.\nDesignation.\nPay.\nAverage cost\nNumber.\nDesignation.\nPay\nAverage cost.\nMinimum.\nIncrement.\nMaximum.\nMinimum.\nIncrement.\nMaximum.\n†\n†\n†\n†\n†\n†\nProposition.\nPermanent.\nTemporary\nIncrease per month.\nDecrease per month.\nIncrease per month\nDecrease per month.\nOrder of sanctioning authority.\nAmount.\nAmount.\nPeriod.\nAmount.\nPeriod.\nAmount.\n†\n†\n†\n†\n† Money columns.\nNote. - In preparing this statement particular attention should be paid to the instruction in Rule 4.\nNote.\nF.R. FORM 3.\nF.R. FORM 3.\n[ See Rule 86]\nCharge Report.\nCharge Report.\nPlace ................... ...................\nRelieved Officer.                                                                 Relieving Officer.\nSignature ..............................\nPlace ....................................\nDate .....................................\nFor Use In Audit Office\nAccountant General's Office. F.R. Form 4 [ See Rule 98] Form for Application for Leave. Note. - Items 1 to 9 must be tilled in by all applicants whether gazetted or non-gazetted. [* * *] Item 12 applies only in the case of Gazetted Officers. Items 13 and 14 apply in the case of non-Gazetted Officers. 1. Name of applicant. 2. Leave Rules applicable. 3. Post held. 4. Department or office. 5. Pay. 6. House allowance, conveyance allowance, or other compensatory\n\t\t\t\tallowances drawn in the present post. 7. Nature and period of leave applied for and date from which\n\t\t\t\trequired. 8. Ground on which leave is applied for. 9. Date of return from last leave and the nature and period of\n\t\t\t\tthat leave. [10. I undertake to refund the difference between the leave-salary\n\t\t\t\tdrawn during leave on average pay/ commuted leave and that\n\t\t\t\tadmissible during leave on half average pay/half pay leave which\n\t\t\t\twould not have been admissible, had the proviso to F.R. 81 (b)\n\t\t\t\t(ii)/Rule 17 (b) (ii) of the Bihar Service Code Rule 11 (c) (iii)\n\t\t\t\tof the Revised Leave Rules, 1993 (India) Rule 234 of the Bihar\n\t\t\t\tService Code, not been applied in the event of my retirement from\n\t\t\t\tservice at the end of during the currency of the leave] . Date. Signature of applicant. 11. Remarks and/or recommendation of the Controlling Officer. Date Signature. Designation. 12. Report of the Audit Officer- Date Signature. Designation. 13. Statement of leave granted to applicant previous to this\n\t\t\t\tapplication. Nature of leave. In current year During past year. Total. Casual. Privilege. On average pay (includes Earned Leave under Revised Leave\n\t\t\t\tRules.) On average pay on M.C. On half average pay On half average pay on M.C. On quarter average pay. On half average pay on private affairs. On quarter average pay on M.C. Extraordinary leave. Total 14. Certified that leave on average pay ____________________ Earned leave for Months and days from ... 20 to 20 is admissible. Under .......... _____________ Date Article Signature Designation 15. *Orders of the sanctioning authority- Date Signature. Designation.\nF.R. Form 4\nF.R. Form 4\n[ See Rule 98]\nForm for Application for Leave.\nForm for Application for Leave.\nNote. - Items 1 to 9 must be tilled in by all applicants whether gazetted or non-gazetted. [* * *]\nNote.\nItem 12 applies only in the case of Gazetted Officers.\nItems 13 and 14 apply in the case of non-Gazetted Officers.\n1.\nName of applicant.\n2.\nLeave Rules applicable.\n3.\nPost held.\n4.\nDepartment or office.\n5.\nPay.\n6.\nHouse allowance, conveyance allowance, or other compensatory\n\t\t\t\tallowances drawn in the present post.\n7.\nNature and period of leave applied for and date from which\n\t\t\t\trequired.\n8.\nGround on which leave is applied for.\n9.\nDate of return from last leave and the nature and period of\n\t\t\t\tthat leave.\n[10.\nI undertake to refund the difference between the leave-salary\n\t\t\t\tdrawn during leave on average pay/ commuted leave and that\n\t\t\t\tadmissible during leave on half average pay/half pay leave which\n\t\t\t\twould not have been admissible, had the proviso to F.R. 81 (b)\n\t\t\t\t(ii)/Rule 17 (b) (ii) of the Bihar Service Code Rule 11 (c) (iii)\n\t\t\t\tof the Revised Leave Rules, 1993 (India) Rule 234 of the Bihar\n\t\t\t\tService Code, not been applied in the event of my retirement from\n\t\t\t\tservice at the end of during the currency of the leave] .\nDate.\nSignature of applicant.\n11.\nRemarks and/or recommendation of the Controlling Officer.\nDate\nSignature. Designation.\n12.\nReport of the Audit Officer-\nDate\nSignature. Designation.\n13.\nStatement of leave granted to applicant previous to this\n\t\t\t\tapplication.\nNature of leave.\nIn current year\nDuring past year.\nTotal.\nCasual.\nPrivilege.\nOn average pay (includes Earned Leave under Revised Leave\n\t\t\t\tRules.)\nOn average pay on M.C.\nOn half average pay\nOn half average pay on M.C.\nOn quarter average pay.\nOn half average pay on private affairs.\nOn quarter average pay on M.C.\nExtraordinary leave.\nTotal\n14.\nCertified that leave on average pay\n____________________ Earned leave\nfor Months and\ndays from ... 20 to 20\nis admissible.\nUnder .......... _____________\nDate\nArticle Signature Designation\n15.\n*Orders of the sanctioning authority-\nDate\nSignature. Designation.\n* If the applicant is drawing any compensatory allowance the sanctioning authority should state whether on the expiry of leave he is likely to return to the same post or to another post carrying similar allowance.\nF.R. Form 5.\nF.R. Form 5.\n[ See Rule 167]\nIndent for Stores.\nCounterfoil\nIndent No.\n\t\t\t\t...........................\nOn\n\t\t\t\t......................................\nDated\n\t\t\t\t.................................\nDescription. Number of quantity. Head of account, etc. Name of work or sub-work (with name of contractor from whom\n\t\t\t\tvalue Is recoverable).\nDescription.\nNumber of quantity.\nHead of account, etc.\nName of work or sub-work (with name of contractor from whom\n\t\t\t\tvalue Is recoverable).\nCertified that the articles\n\t\t\t\tintended for are not available in my stock.\nThese materials should be\n\t\t\t\t......................... by ......................\n(Indenting Officer.) (Divisional or\n\t\t\t\tSub-divisional Officer.)\nF.R. Form 5.\nF.R. Form 5.\n[ See Rule 167]\nIndent for Stores.\nINDENT\nIndent No.\n\t\t\t\t...........................\nOn\n\t\t\t\t......................................\nDated\n\t\t\t\t.................................\nDescription. Number of quantity. Head of account, etc. Name of work or sub-work (with name of contractor from whom\n\t\t\t\tvalue Is recoverable).\nDescription.\nNumber of quantity.\nHead of account, etc.\nName of work or sub-work (with name of contractor from whom\n\t\t\t\tvalue Is recoverable).\nThese materials should be\n\t\t\t\t......................... by .........................\n(Indenting\n\t\t\t\tOfficer.) (Divisional or Sub-divisional Officer.)\nCERTIFICATE OF\n\t\t\t\tSUPPLY\nCERTIFICATE OF\n\t\t\t\tSUPPLY\nThis indent has (not)\n\t\t\t\tbeen complied with) in full .........................\n(The alteration, which I\n\t\t\t\thave attested have accordingly been made by me)\nto....on...by....\nDated ...... 20.\nSupplying Officer\nF.R. Form 5.\nF.R. Form 5.\n[ See Rule 167]\nINVOICE.\nInvoice of Stores\n\t\t\t\tSupplied.....\nTo\n\t\t\t\t.....................................................\nBy\n\t\t\t\t.....................................................\nOn Indent no ........... dated\n\t\t\t\t.................\nIssued by the\n\t\t\t\t.......................................\nDescription. Number of quantity. Head of account, etc. Name of work or sub-work (with name of contractor from whom\n\t\t\t\tvalue Is recoverable).\nDescription.\nNumber of quantity.\nHead of account, etc.\nName of work or sub-work (with name of contractor from whom\n\t\t\t\tvalue Is recoverable).\nDated ............... Supplying\n\t\t\t\tOfficer.\nReceived.\nDated ............... Receiving Officer.\nF.R. Form 6.\nF.R. Form 6.\n[ See Rule 191]\nRoad Metal Rate Book\nRoad Metal Rate Book\nRate table showing lowest rates at which metal can be supplied to the roadside throughout the Division.\nNo. of miles.\nQuarry from which dug and its situation.\nClass of metals.\nDistance carried.\nRates for carrying per Kilo meter.\nRate per cubic meter.\nRemarks\nKilometer.\nDigging and stacking at roadside.\nCharges on account of royalty, contractor's\n\t\t\t\tprofit, tools and plant.\nCarriage\nTotal.\nRs. P.\nRs. P.\nRs. P.\nRs. P.\nRs. P.\nF.R. Form 7.\nF.R. Form 7.\n[ See Rule 264 (8)]\nIndenture for Secured Advances.\nIndenture for Secured Advances.\n(1) That the said sum of Rupees .........................so advanced by the Governor to the Contractor as aforesaid and all or any further sum or sums advanced as aforesaid shall be employed by the Contractor in or towards expediting the execution of the said works and for no other purpose whatsoever.\n(2) That the materials detailed in the said Running Account Bill [F.R., Form 6/ T.C. Form 53] which have been offered to and accepted by the Governor as security are absolutely the Contractor's own property any free from encumbrances of any kind and the contractor will not make any application for or receive a further advance on the security of materials which are not absolutely his own property and free from encumbrances of any kind and the contractor indemnifies the Governor against all claims to any materials in respect of which an advance has been made to him as aforesaid.\n(3) That the materials detailed in the said Running Account Bill [F.R. Form 6/T-C. Form 53] and all other materials on the security of which any further advance or advances may hereafter be made as aforesaid (hereinafter called the said materials), shall be used by the Contractor solely in the execution of the said works in accordance with the direction of the Executive Engineer ........................................ Division (hereinafter called the Executive Engineer) and the terms of the said agreement.\n(4) That the contractor shall make at his own cost all necessary and adequate arrangements for the proper watch, safe custody and protection against all risks of the said materials and that until used in construction as aforesaid the materials shall remain at the site of the said works in the Contractor's custody and on his own responsibility and shall at all times be open to inspection by the Executive Engineer or any officer authorised by him. In the event of the said materials or any part thereof being stolen, destroyed, or damaged or becoming deteriorated in a greater degree that as due to reasonable use and wear thereof the Contractor will forthwith replace the same with other materials of like quality or repair and make good the same as required by the Executive Engineer.\n(5) That the said materials shall not on any account be removed from the site of the said works except with the written permission of the Executive Engineer or an oficer authorized by him on that behalf.\n(6) That the advances shall be repayable in full when or before the Contractor receives payment from the Governor of the price payable to him for the said works under the terms and provisions of the said agreement. Provided that if any intermediate payments are made to the Contractor on account of work done, then on the occasion of each such payment the Governor will be at liberty to make a recovery from the Contractor's bill for such payment by deducting therefrom the value of the said materials than actually used in the construction and in respect of which recovery has not been made previously the value for this purpose being determined in respect of each description of materials at the rates at which the amounts of the advances made under these presents were calculated.\n(7) That if the Contractor shall at any time make any default in the performance or observance in any respect of any of the terms and provisions of the said agreement or of these presents the total amount of the advance or advances that may still be owing to the Governor shall immediately on the happening of such default be repayable by the Contractor to the Governor together with interest thereon at twelve per cent per annum from the date or respective dates of such advance or advances to the date of repayment and with all costs, charges, damages and expenses incurred by the Governor in or for the recovery thereof, or the enforcement of this security or otherwise by reason of the default of the Contractor and the Contractor hereby covenants and agrees with the Governor to repay and pay the same respectively to him accordingly.\n(8) That the Contractor hereby charges all the said materials with the repayments to the Governor of the said sum of Rupees .........................and any further sum or sums advanced as aforesaid and all costs, charges, damages and expenses payable under these presents Provided Always and it is hereby agreed and declared that notwithstanding anything in the said agreement and without prejudice to the powers contained therein if and whenever covenant for payment and repayment hereinbefore contained shall become enforceable and the money owing shall not be paid in accordance therewith, the Governor may at any time thereafter adopt all or any of the following courses as he may deem best:-\n(a) Seize and utilize the said materials or any part thereof, in the completion of the said works on behalf of the Contractor in accordance with the provisions in that behalf contained in the said agreement debiting the contractor with the actual cost of effecting such completion and the amount due in respect of advances under these presents and crediting the contractor with the value of work done as if he had carried it out in accordance with the said agreement and at the rates thereby provided or in the case of a lump sum contract at the rates provided in the sanctioned schedule of the Division as it stood on the date of the execution of the work. If the balance is against the Contractor he is to pay the same to the Governor on demand.\n(b) Remove and sell by public auction the seized materials or any part thereof and out of the moneys arising from the sale retain all the sums aforesaid repayable or payable to the Governor under these presents and pay over the surplus (if any) to the Contractor.\n(c) Deduct all or any part of the moneys owing out of the security deposit or any sum due to the contractor under the said agreement.\n(9) That except in the event of such default on the part of the Contractor as aforesaid interest on the said advance shall not be payable.\n(10) That in the event of any conflict between the provisions of these presents and the said agreement the provisions of these presents shall prevail and in the event of any dispute or difference arising over the construction or effect of these presents the settlement of which has not been hereinbefore expressly provided for the same shall be referred to the Superintending Engineer,........................Circle whose decision shall be final and the provisions of the Indian Arbitration Act for the time being in force shall apply to any such reference.\n1st witness.\n2nd witness,\nF.R. Form 8\nF.R. Form 8\n[ See Rules 289, 292, 294 (b) and 298.] Account of Receipts, Issues and Balances of Materials-at-site of the ....................... for the month of ............... 20. Description of materials Bricks Surkhi Lime Total Unit Rs. P. Opening balance Quantity Value Receipt - Total - Receipts Total – Receipts and Balances Issues Total - Issues Closing Balance.\nAccount of Receipts, Issues and Balances of Materials-at-site of the ....................... for the month of ............... 20.\nDescription of materials\nBricks\nSurkhi\nLime\nTotal\nUnit\nRs. P.\nOpening balance\nQuantity\nValue\nReceipt -\nTotal - Receipts\nTotal – Receipts and Balances\nIssues\nTotal - Issues\nClosing Balance.\nSub-divisional Officer\nComparison with estimated Requirements\nEstimated quantity of materials\nEstimated value of materials\nQuantity\nTotal - Receipts during the month as above.\nValue\nQuantity\nTotal - Receipts at end of previous month.\nValue\nQuantity\nTotal - Receipts to date.\nValue.\nSubdivisional Officer.\nF.R. Form 9\nF.R. Form 9\nReport of the Value and Verification of unused Materials.\nReport of the Value and Verification of unused Materials.\nAt Site Of\n[ See Rules 294, 295, 297 and 307]\nWork - Constructing clerks' quarters at Ranchi as on ......................... 20 ........................ Statement showing the quantities and values of materials issued to the work and of those used in construction.\nName of Sub-Head of Works\nUp to date \"progress\"\nDescription\n*Principal Items\n†Petty Items.\n‡Total\nBallast\nLime\nSurkhi\nBricks\nR.S. Beams\nIron\nUnit\nCft.\nMds.\nCft.\nNo.\nValue\nQuantities\nPucca Masonry\nUnit\nQuantity\nRate\nArch Masonry\nConcrete\nR.S. Beams\nIron Work\nStone mantle pieces\nStone mantle pieces, small\nB. - Total used in construction.\nDescription of Materials\nPRINCIPAL ITEMS\nPetty Items\nTotal\nBallast\nLime\nSurkhi\nBricks\nR.S. Beams\nIron\n-\nUnit\nCft.\nMds\nCft.\nNo.\nCwt.\nMds.\n-\nA. -  Total issues as per F.R. Form\n\t\t\t\t8\nB. -  Total used in construction as\n\t\t\t\tper statement overleaf.\nC. -  Paper balances of unused\n\t\t\t\tmaterials (i.e. A. minus B).\nD. -  Actual balances after\n\t\t\t\tverification.\nE - Differences (i .e. C. minus D)\nF. -  Remarks explaining action taken to adjust the\n\t\t\t\tdifferences as per E and if the work has been completed, to\n\t\t\t\tdispose of the surplus balance as per line D.\n1\n2\n3\n4\n5\n6\n7\n8\n9\netc.\n(1) Due to less wastage. May be\n\t\t\t\tcredited to Concrete.\n(2) Trifling. May be debited to\n\t\t\t\tPucca Masonry.\n(3) Shortage under enquiry.\n(4) Trifling. May be credited to\n\t\t\t\tPucca Masonry.\n(5) Shortage under enquiry.\n(6) Shortage already written off in S. E.'s no. 52, dated the\n\t\t\t\t4th January. 1919. The surplus materials may be sold.\n* Both quantities and values should be shown, values being posted in red ink, just above the corresponding quantities.\n† Only values should be shown in these two columns.\n‡ The quantity used in construction should be calculated on the basis of the quantities of work executed, such authorised formulae is being adopted for the purpose as may be in general use locally.\nSub-divisional Officer.\nChecked.\nDivisional Accountant.\nDivisional Officer's Orders\nDivisional Officer's Orders\nDivisional Officer.\nF.R. Form 10.\nF.R. Form 10.\n[ See Rule 309.]\nDetailed Completion Report.\nDIVISION-\nNAME OF WORK-\nAmount of estimate-\nRs.\nExpenditure\nRs.\nExcess\nRs.\nPercentage of excess\nRs.\nDate of commencement-\nDate of completion-\nNames of Engineers and Subordinates by whom\n\t\t\t\tthe work was supervised.\nName\nPeriod of Incumbency.\nFrom\nTo\nImmediate Charge.\nSub-divisional Officer.\nExecutive Engineer.\nExplanation of Excesses.\nName of work -\nMajor head -\nMinor head -\nDetailed head of classification -\nReference to last schedule docket submitted -\nAuthority-\nNo.\nFor the month of\nSub-head of estimate.\nAs-estimated.\nAs-executed.\nDifferences.\nReference to Paragraphs overleaf explaining\n\t\t\t\texcesses.\nQuantity\nRate.\nAmount\nQuantity.\nRate.\nAmount.\nQuantity.\nRate.\nAmount.\nRs.\nRs.\nRs.\nN.B. - In the case of original works and special repairs, if any, considerable deviations from the sanctioned design have occurred, the report of specification drawings and details of measurement of the work actually done in the same form.as the estimate should accompany the Completion Report vide Rule 255.\nN.B.\nF.R. Form 11.\nF.R. Form 11.\n[ See Rule 309.]\nConsolidated completion report of works and repairs outstanding\nConsolidated completion report of works and repairs outstanding\nDivision.\nMonth.\n1.\nThe statement of works and special repairs completed during\n\t\t\t\tthe month, excess in respect of which requires sanction of an\n\t\t\t\tauthority higher than the Executive Engineer, should be prepared\n\t\t\t\tseparately.\nStatement showing works and repairs completed during the month\n\t\t\t\tor works and repairs in progress during the month in respect of\n\t\t\t\twhich excess has been passed by the Executive Engineer.\n2.\nThe statement of work and special repairs completed and those\n\t\t\t\tin progress should not be included in the same statement.\nForwarded to the Accountant. General, Bihar, Ranchi, vide this\n\t\t\t\toffice no. ...............  dated\nfor Record Verification and transmission to the Superintending Engineer.\n3.\nAs soon as the Executive Engineer has examined the registers\n\t\t\t\tof works, two statements, one for works and special repairs\n\t\t\t\tcompleted, and the other for works and repairs in progress in\n\t\t\t\trespect of which excess has been passed by the Executive\n\t\t\t\tEngineer, should be submitted to the Audit Office for record\n\t\t\t\tthere.\nTransmitted to the Superintending Engineer Circle, vide this office no.............. dated, after verification.\nAccountant General\n4.\nNo completion statement is required for annual repairs\n\t\t\t\testimates unless the excess is required to be passed by an\n\t\t\t\tauthority higher than the Executive Engineer.\nF.R. Form 11. - Concld.\nF.R. Form 11.\nDivision\nDivision\nMonth\nCompletion statement of works and repairs completed during the month of ............ statement of works and repairs in progress in excess in respect of which order has been passed by the Executive Engineer.\n[See Rule 309].\nItem no.\nName of estimate\nSanction\nAmount of estimate\nExpended.\nExcess.\nPercentage of excess\nDate of completion.\nRemarks explaining excess, steps taken for the\n\t\t\t\tassessment of rent, refund of unspent balance of deposit works,\n\t\t\t\tetc., etc.\nAuthority\nNo.\nDate\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\nExecutive Engineer Division.\nDivisional Accountant.\nF.R. Form 12\nF.R. Form 12\n[ See Rule 381.]\nStatement of Loans and Advances sanctioned by the State Government.\nStatement of Loans and Advances sanctioned by the State Government.\nyear.\nName of person receiving the loan.\nAmount of loan sanctioned.\nRate of interest.\nNo. and date of orders authorising the loan.\nBalance from last year.\nAmount Received this year.\nTotal.\nAmount repaid during the year.\nBalance of loan at close of the year.\nAmount of interest reserved and credited to\n\t\t\t\trevenue\nBalance of interest unpaid.\nRemarks.\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\nRs. P.\nRs. P.\nRs. P.\nRs. P.\nRs. P.\nRs. P.\nRs. P.\nRs. P.\nRs. P.\nRs. P.\nRs. P.\nF.R. Form 13.\nF.R. Form 13.\n[ See Rule 393 Note.]\nForm of Mortgage.\nForm of Mortgage.\nIn the presence of 1st witness\nAddress\nOccupation\n2nd witness\nAddress\nOccupation\n(The deed should be registered.)\nNote. - There must be two witnesses to a mortgage.\nNote.\nF.R. Form 14\nF.R. Form 14\n[ See Rule 394 Note.]\nForm of Mortgage for House Building Advances granted to Government servants who do not possess full proprietory rights in the land upon which they intend to build a house.\nForm of Mortgage for House Building Advances granted to Government servants who do not possess full proprietory rights in the land upon which they intend to build a house.\nSigned by the said (Mortgagor)\nIn the presence of -\n1st witness -\nAddress -\nOccupation -\n2nd witness -\nAddress -\nOccupation -\n(The deed should be registered)\nNote. - There must be two witnesses to a mortgagee.\nNote.\nF.R. Form 15\nF.R. Form 15\n[ See Rule 393, Note.]\nForm of Re-conveyance for house-building Advances.\nForm of Re-conveyance for house-building Advances.\nF.R. Form 16\nF.R. Form 16\n[ See Rule 400 sub-paragraph.]\nForm of Agreement to be executed at the time of drawing an advance for the purchase of land on which to construct a house or of a house ready-made.\n* To be omitted in the case of purchase of a house.\nF.R. Form 17.\nF.R. Form 17.\n[ See Rule 400 sub-paragraph.]\nForm of Mortgage Deed to be executed in connection with an advance for the purchase of land on which to construct a house.\nForm of Mortgage Deed to be executed in connection with an advance for the purchase of land on which to construct a house.\n* To be deleted if the payment is not to be by instalment.\nSigned By the said (Mortgagor) in the presence of-\n1st Witness.\nAddress.\nOccupation.\n2nd Witness.\nAddress.\nOccupation.\n[F.R. Form 17A]\n[F.R. Form 17A]\n[ See Rule 407]\nSchedule of the Deduction of Motor Car/Motor Cycle Advances during the Month... 20.\nFull name and designation of the officer in block\n\t\t\t\tletter.\nAmount of advance drawn.\nNo. & date of T.V. including the name of the\n\t\t\t\tDistrict with head of Account in which the Advance has been\n\t\t\t\tdrawn.\nNumber of instalments.\nAmount of instalments.\nBalance of amount to be paid.\nRemarks.\n(a) Service to which the officer is member.\n(b) Head of Account.\n1\n2\n3\n4\n5\n6\n7\n8\nF.R. Form 18\nF.R. Form 18\n[ See Rule 411]\nForm of Agreement to be executed at the time of drawing an advance for the purchase of a motor vehicle.\nForm of Agreement to be executed at the time of drawing an advance for the purchase of a motor vehicle.\nSigned by the said* in the presence of\n(Signature of witnesses.)\n(Signature and designation of the Borrower.)\nfor and on behalf of the Governor of Bihar in the presence of-\n(Signature of witnesses.)\n(Signature and designation of the Officer.)\n* Name and designation of the Borrower.\nF.R. Form 19\nF.R. Form 19\n[ See Rule 411]\nForm of Mortgage bond for Motor vehicle advance\nForm of Mortgage bond for Motor vehicle advance\nThe Schedule\nDescription of Motor vehicle.\nMaker's name\nDescription.\nNo. of cylinders\nEngine Number\nChasis no.\nCost price\nSigned by the said* in the presence of\n1.\n...\n...\n...\n...\n2.\n...\n...\n...\n...\n(Signature of witnesses)\n(Signature and designation of the Borrower)\nSigned by (name and designation)\n...\n...\n...\n...\n...\nfor and on behalf of the Governor of Bihar in the presence of\n1.\n...\n...\n...\n...\n2.\n...\n...\n...\n...\n(Signature of witnesses.)\n(Signature and designation of the Officer.)\n* Name and designation of the Borrower.\nAppendix 'A'\nAppendix 'A'\n[ See under Rule 417]\n[Form of agreement to be executed at the time of drawing an advance for the purchase of motor car under Parliamentary Secretaries (Motor Car Advance) Rules, 1961.]\n[Form of agreement to be executed at the time of drawing an advance for the purchase of motor car under Parliamentary Secretaries (Motor Car Advance) Rules, 1961.]\n(Signature of witness.)\n....................................................\n(Signature and designation of the Borrower.)\n(Signature and designation of the Officer.)\nAppendix 'B'\nAppendix 'B'\nForm of Mortgage Bond for Motor Car Advance under the Parliamentary Secretaries (Motor Car Advance) Rules, 1961.\nForm of Mortgage Bond for Motor Car Advance under the Parliamentary Secretaries (Motor Car Advance) Rules, 1961.\nThe Schedule\nDescription of Motor Car -\nMaker's name -\nDescription -\nNo. of cylinders -\nEngine no. -\nChasis no. -\nCost Price -\n1. ......................................................\n2. ......................................................\n(Signature of witnesses.)\n................................................................ (Signature and designation of the Borrower.)\n1. ......................................................\n2. ......................................................\n(Signature of witnesses.)\nSigned by (name and designation.)\n........................................................... (Signature and designation of the Officer.)\nF.R. Form 20\nF.R. Form 20\n[ See Rule 414 (3)]\nForm of the clause to be inserted in Motor Vehicle Insurance Policies\nForm of the clause to be inserted in Motor Vehicle Insurance Policies\nF.R. Form 21\nF.R. Form 21\n[ See Rule 422]\nSanction to advance for purchase of a bicycle.\nSanction to advance for purchase of a bicycle.\nThe Accountant-General, Bihar\nSubject. - Grant of an advance of Rs. ..................) to Shree ....................... for the purchase of a bicycle.\nSubject.\nOrder - Sanctioned.\n* Inserted by Correction Slip No. 3, dated the 9th June, 1958.\n[F.R. Form 21-A.]\n[F.R. Form 21-A.]\n[ See Rule 426 A]\nForm of Surety Bond to be executed by a permanent Government Servant.\nForm of Surety Bond to be executed by a permanent Government Servant.\nSigned by ...........................\nPlace ..................................\nDate ...................................\n[F.R. Form 22]\n[F.R. Form 22]\n[ See Rule 474.]\nSlip to accompany claims for money of disbursing officers on treasuries.\nSlip to accompany claims for money of disbursing officers on treasuries.\n(to be returned in original by the Treasury Officer)\nMajor Head\nMinor Head\nSub-Head\nPrevious Expenditure\nExpenditure up-to-date.\n(To be filled in the Treasury)\nTo\nTo,\nThe Treasury\n\t\t\t\tOfficer ...............................\nThe ......................\nPlease furnish the Treasury Voucher No. and date of the bill\n\t\t\t\tsent herewith for encashment.\nReturned with Treasury Voucher No. and date as noted below :-\nSignature .............................. Drawing\n\t\t\t\tOfficer ...................\nSignature\n\t\t\t\t.................................. Treasury Officer\n\t\t\t\t.......................\nB.No.\nParticular\nGross Amount\nNet Amount\nAmount paid- .....................\nT.V. No.\n\t\t\t\t....................................\nSignature ............................. Treasury Accountant\n\t\t\t\t...................\nRs. P.\nRs. P.\nSignature of Accountant ........\n[F.R. Form 22-A]\n[F.R. Form 22-A]\n[ See Rule 474]\nRegister of T.V. slips to be maintained in the Treasury.\nRegister of T.V. slips to be maintained in the Treasury.\nSl. No.\nDesignation of the drawing officer.\nGross amount of the bill.\nNet amount of the bill.\nDescription of the bill.\nT.V. No. & date.\nFull signature of the person receiving the T.V.\n\t\t\t\tslip.\nTreasury's memo no. with which for warded to the\n\t\t\t\tdrawing officer.\nRemarks.\n1\n2\n3\n4\n5\n6\n7\n8\n9\nF.R Form 23\nF.R Form 23\n[ See Rule 475]\nRegister showing expenses by Heads of Account.\nRegister showing expenses by Heads of Account.\nOffice of\n\t\t\t\t.................................\nMonth ...................................\nHead of account -\n\t\t\t\t..................................\nMajor head\n\t\t\t\t.......................................\nMinor head\n\t\t\t\t..........................................\nSub-head ..........................................\nNo. of Voucher.\nSub-head of Grants\nDeduction if any -\nNet amount of the bill.\nAllotment.\nTotal for the month\nTotal from 1st April\nBalance of the appropriation.\nNote 1. - Allowances not drawn with pay should be shown as a separate detailed head in the register.\nNote 1.\nNote 2. - If an allotment is changed, the necessary correction of the register, should be in red ink.\nNote 2.\nNote 3. - This account should be despatched on the 3rd of the following month supported by slips (Bills extracts).\nNote 3.\nSignature .................................\nDesignation ............................\nNote. - The horizontal column in 3 parts just below the column for\"Sub-head of Grants\" is meant for indicating primary units under a sub-head and the vertical columns be low the horizontal column, for noting the detailed heads that might exist under a primary unit as well as the amounts of the bills relating the heads. The numbers and dates of treasury vouchers should be noted in the column prescribed for the purpose.\nNote.\nF.R. Form 24\nF.R. Form 24\n[ See Rule 475]\nBroad Sheet of watching receipt of account from Disbursing Officers.\nBroad Sheet of watching receipt of account from Disbursing Officers.\nOffice of ...............................\nMajor head .........................\nMinor head .........................\nSub-head ...........................\nSerial No.\nNames of Disbursing Officers.\nDistrict\nDate of receipt of account.\nApril\nMay\n-\n-\n-\nMarch\nNote 1. - Districts are to be arranged according to alphabetical order.\nNote 1.\nNote 2. -  Dates of receipts should be noted in monthly columns. Reminder should be sent if not received by the 7th of the month.\nNote 2.\nF.R. Form 25\nF.R. Form 25\n[ See Rule 475] Compilation Sheet. Major head ............................. Minor head ............................. Sub-head ................................ Month. Serial no. of the Disbursing Officer. Total of each officer. Remarks Total Expenditure cash. Add Adjustment communicated by A.G. Grand total Add total up to previous month. Progressive total up to date.\nCompilation Sheet.\nCompilation Sheet.\nMajor head .............................\nMinor head .............................\nSub-head ................................\nMonth.\nSerial no. of the Disbursing Officer.\nTotal of each officer.\nRemarks\nTotal Expenditure cash.\nAdd Adjustment communicated by A.G.\nGrand total\nAdd total up to previous month.\nProgressive total up to date.\nNote. - The column \"serial no. of the disbursing officers\" should have sufficient space to accommodate the figures supplied by the Disbursing Officers under the Controlling Officer.\nNote.\nF.R. Form 26\nF.R. Form 26\n[ See Rule 475] Consolidated Accounts Name of office .......................... Year ........................................... 1 2 3 4 Heads of Disbursement. Grant sanctioned Grant distributed. (Monthly columns) April May Total from April to date. Charged. Voted. Charged. Voted. Charged. Voted. Charged. Voted. Charged. Voted. Total of all primary units including pay of\n\t\t\t\tofficers and establishment temporary and permanent.\nConsolidated Accounts\nConsolidated Accounts\nName of office ..........................\nYear ...........................................\n1\n2\n3\n4\nHeads of Disbursement.\nGrant sanctioned\nGrant distributed.\n(Monthly columns)\nApril\nMay\nTotal from April to date.\nCharged.\nVoted.\nCharged.\nVoted.\nCharged.\nVoted.\nCharged.\nVoted.\nCharged.\nVoted.\nTotal of all primary units including pay of\n\t\t\t\tofficers and establishment temporary and permanent.\nNote - Progressive actual should be checked against budged appropriation in columns 2 and 3 every month.\nNote\nF.R. Form 27.\nF.R. Form 27.\n[ See Rule 494]\nRegister of alterations in Appropriations from one unit of appropriation to another for the year 20.\nRegister of alterations in Appropriations from one unit of appropriation to another for the year 20.\nMajor head .......................................... Minor head .......................................\nAuthority.\nSub-head.\nUnit of appropriation\nOriginal appropriation.\nSupplementary appropriation.\nFrom\nNumber and date.\nVoted.\nCharged\nVoted\nCharged\n1\n2\n3\n4\n5\n6\n7\n8\nRe-appropriation by Competent Authority.\nSurrenders.\nNet appropriation after each modification.\nRemarks\nAdditions.\nDeductions.\nMajor Minor Sub-head and units of appropriation\n\t\t\t\tfrom or to which transferred.\nVoted\nCharged.\nVoted.\nCharged.\nVoted.\nCharged\nVoted.\nCharged.\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\nF.R. Form 28\nF.R. Form 28\n[ See Rule 1 of Appendix 4]\nDetailed statement of the Permanent Establishment of the ................... as it stood on the 1st March 20.\nDetailed statement of the Permanent Establishment of the ................... as it stood on the 1st March 20.\nOrder of competent authority creating the post.\nDate of appointment of present incumbent to post\n\t\t\t\twith Indication of nature of appointment e.g. officiating,\n\t\t\t\tprovisional or permanent.\nName of section and post.\nDate of incumbents birth by Christian era (as\n\t\t\t\tnear as possible.)\nSerial number of post in each class.\nName of incumbent.\nPay of Post.\nPay of present incumbent and total of each\n\t\t\t\tsection.\nDate of last increment.\nRemarks. (including note of efficiency bar where\n\t\t\t\tapplicable.)\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\nCompared with Service Books and found correct.\nSignature of the Head of Office.\nF.R. Form 29\nF.R. Form 29\n[ See Rule 11 of Appendix 4]\nStatement of new names, leave, etc.\nStatement of new names, leave, etc.\nNew names\nFrom what office and on what date transferred or\n\t\t\t\t(in he case of new entrants) with what bill the health and age\n\t\t\t\tcertificate were furnished.\nName which were in Form A or the previous year\n\t\t\t\tare now omitted.\nFrom what date ceased to be borne on the\n\t\t\t\testablishment and why.\nNames of Government servants who were on leave or\n\t\t\t\tunder suspension during the previous year.\nDescription and period of leave or suspension\n\t\t\t\t(from and to what date) whether it has been expressly declared\n\t\t\t\tthat the suspension period will count towards pension.\n1\n2\n3\n4\n5\n6\nF.R. Form 30\nF.R. Form 30\n[ See Rule 10 of Appendix 13.]\nAgreement Form For Passage\nAgreement Form For Passage\nSigned by the said (Borrower) in the presence of:-\nWitness.\nAddress.\nOccupation.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        }
    ],
    "metadata": {
        "Act ID": "bh254",
        "Act Number": "",
        "Enactment Date": "",
        "Act Year": "1950",
        "Short Title": "Bihar Financial Rules, 1950",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:19"
}