27. Basic record of property to be maintained in property section.

(b) All movable property taken possession of by the Custodian shall be recorded in a register in Form No. 12 and a slip in Form No. 13 shall be attached to each article. The officer entrusted with the custody of such property shall be responsible for its safe custody and for protecting it from loss, damage or deterioration. He shall maintain a suitable record of the property taken into custody with a view to facilitating check at any time of the articles in hand with those shown as such in the registers. He shall also arrange for periodical physical verification of the articles in hand.
(c) The account books, title-deeds and other valuable and documents taken possession of by the Custodian shall be noted in the Register of Valuables in Form No. 14 and a slip in Form No. 13 shall be attached to each article.
Explanation.