(2) Losses due to depreciation :
(i) normal fluctuation of market prices;
(ii) normal wear and tear;
(iii) lack of foresight in regulating purchases; and
(iv) negligence after purchase.
(3) Losses not due to depreciation :
(i) losses due to theft or fraud;
(ii) losses due to neglect;
(iii) anticipated losses on account of obsolescence of stores or of purchases in excess of requirements;
(iv) losses due to damage, and
(v) losses due to extra ordinary situations under Force Majeure conditions like fire, flood, enemy action, etc.,"
[ 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. ]
Editorial Note.
Ed.
Old Rule read as :
Old Rule read as :
149.
(i) normal fluctuation of market prices;
(ii) fair wear and tear;
(iii) lack of foresight in regulatinig purchases;
(iv) neglect after purchase.
(i) losses due to theft or fraud;
(ii) losses due to neglect;
(iii) losses due to an act of God and other calamities such as fire, enemy action, etc.;
(iv) anticipated losses on account of surplusage of obsolete stores or of purchases in excess requirements;
(v) other losses due to damage, etc.
Sale and Disposal of Stores and Writes Off of Stores
Sale and Disposal of Stores and Writes Off of Stores
150.
151.
Proforma
Proforma
Form A
Form A
Item No.
Particulars of stores
Quantity/weight
Book Value/Original purchase price
Condition and year of purchase
Mode of disposal (Sale, public auction or
otherwise)
Remarks
1
2
3
4
5
6
7
Signature Designation Date
Form B
Form B
Item No.
Particulars of Stores
Quantity weight
Name & full address of purchasers
Highest bid accepted
Highest bid rejected
E.M. Realised on the spot
Date on which the complete amount is realised &
credited into treasury.
Whether the articles were actually handed over on
the spot. If not, the actual date of handing over of the articles
with quantities.
Auctioner's commission and acknowledgement for
its payment
1
2
3
4
5
6
7
8
9
10
Signature Designation Date
152.
Opium Stock in the Custody of Treasury Officers
153.
Section III
Section III
Special 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.
Special Rules for the Public Works Department
I - General
Stores
Stores
154.
155.
156.
II - Acquisition of Stores
(i) Stores (other than Tools and Plants)
(i) Stores (other than Tools and Plants)
157.
(ii) Tools and Plant
(ii) Tools and Plant
158.
159.
160.
161.
III - Reserve of Stock
III - Reserve of Stock
162.
163.
Stock
164.
Quantity Accounts
(a) Receipts
(a) Receipts
165.
(a) Suppliers;
(b) Stores Department, London;
(c) Other sub-divisions, divisions or departments (including Government workshops);
(d) Manufacture; and
(e) Works, buildings, etc.
166.
(Signature)
(b) Issues
(b) Issues
167.
(a) for use on works either by issue to contractor or direct ( vide Rule 284);
(b) for despatch to other sub-divisions, divisions or departments;
(c) for sale to contractors, employees, other persons or local bodies.
(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.
(2) The term "work" includes manufacture operations.
168.
169.
Value Accounts
(a) Payment for stock received
(a) Payment for stock received
170.
171.
Issue Rates
(b) Recoveries for stock issued
(b) Recoveries for stock issued
172.
(1) the expenditure on work charged establishment employed on handling and keeping the initial accounts;
(2) the expenditure on the custody of stock.
(3) the expenditure on the maintenance of the store, godown or yards and
(4) loss from depreciation or wastage, but should in no case be in excess of the market rate.
(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.
(iii) The issue rate should be worked out to the nearest *anna, as far as possible, [*now five paise] ,
173.
174.
(a) Issues to contractors and sales shall be made at market rates (See Rules 285 and 286.)
(b) Issues to other divisions and departments may be made at a rate higher than the issue rate.
Mode of Recovery
175.
(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.
(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).
176.
Fictitious Adjustments
177.
Half-Yearly Register of Stock
178.
179.
Stock Taking
180.
181.
182.
183.
Tools and Plant
Numerical account - receipts
Numerical account - receipts
184.
Payments For Supplies
185.
Recoveries
Recoveries
(a) For use of tools and plant.-
(a) For use of tools and plant.-
186.
Note. - The rules framed by the State Government under this rule are given in F.R. Appendix 6.
Note.
(b) For Sale and Transfer.-
(b) For Sale and Transfer.-
187.
Verification
Verification
188.
Road Metal
189.
190.
Schedule of Rates
191.
Section IV
Section IV
Prevention of unnecessary Accumulation of Stock and Tools and Plant in Public Works and Public Health Engineering Department
Original Works
Original Works
192.
Note. - The expression "full value" occurring in the above rule shall be taken to include railway freight, storing charges, etc.
Note.
Dismantled Materials
193.
Repairs
194.
Unused Stock
195.
Tools and Plant
196.
Powers of Sanction
197.
(ii) The Superintending Engineer shall have full power to sanction write off of the irrecoverable value of unserviceable stores mentioned in item (i) above.
(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.
(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.
(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.
(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.
(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).
Note. - [* * *]
Note.
Audit of Stores and Stock Accounts
198.
Chapter 9
Works
Section I
Section I
Introductory
[199.
Section 148 • Bihar Financial Rules, 1950
148. Powers to write off.
bihar-financial-rules-1950-sec-148.json
•
Section 148
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"number": "148",
"title": "148. Powers to write off.",
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"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.",
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