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GUJARAT PUBLIC WORKS MANUAL VOLUME-I ORDERS

GOVERNMENT OP GUJARAT

GUJARAT PUBLIC WORKS MANUAL

VOLUME-I ORDERS

Printed under the Authority of the Government of Gujarat Roads and Buildings Department, New Sachivalaya, Gandhinagar.

THIRD EDITION MARCH, 1987

Printed at Government Photo Litho Press, Ahmedabad

PREFACE

Gujarat P.W.D. Manual Vol. I is intended primarily to define the scope of the functions of the officers of Gujarat P.W.D. in respect of 'Work' executed by the Department and accordingly it-embodies mainly such orders as are related to them. It does not deal with the subject of the procedure to be followed in regard to-the P.W.D. accounts in Deptt. but only passing references are made. Matters not dealt with in this Manual are to be supplemented with other relevant rules published in several publications especially C.P.W.A. Code.

The FIRST edition of the Gujarat P.W.D. Manual Vol. I was a revised publication duly corrected incorporating correction slips-issued by the Ex-Bombay State P.W. Deptt. and orders issued by this Government (P.W. Deptt.) upto 31st May 1964. Thereafter the SECOND edition of the Manual was reprinted and revised in 1983 incorporating the amendments and orders issued upto October 1973.

It was then decided that the new edition to be published hereafter should incorporate all the orders and rules issued from time to time and make the Manual up-to-date and modern to suit the requirements of all the Govt. Deptts., viz. Irrigation Deptt.,. Narmada Development Deptt., Public Health Deptt., Ports Deptt. and Roads and Buildings Deptt. Accordingly, Vol. II which consists of Appendices and Forms was revised and published in March, 1985. The publication of Vol. I was delayed as it required complete revision by deleting some chapters and updating the other chapters. Accordingly, the Revised THIRD Edition is being published for use of Engineering Departments.

I would be failing in my duties if I do not mention the noteworthy contribution made by Shri G.F.Shah, OSD (R&.B), Shri R.D.Patel, Deputy Secretary, Shri K.N. Pandya, Accountant and other officers of R&B Deptt. in finalizing and making the Manual upto date.

I hope, that every engineering personnel of the Engineering Deptts. will study this Manual and acquaint himself with the Departmental procedures and his responsibilities. I invite all the officials connected with this manual to bring to the notice of R&.B Deptt., errors or omissions, if any.

(V.P.KAMDAR)

Secretary to the Govt. of Gujarat

Roads and Buildings Department.

Gandhinagar

19th. Match 198.7.

CONTENTS

Paragraphs Page No.

CHAPTER-I DEFINITIONS 10

CHAPTER II... ESTABLISHMENTS AND MISCELLANEOUS

A Organization and Functions of the Department 1 to 8.8-A 12 B Services (a) Services in the Department 9 14 (b) Indian Service of Engineers 10 and 11 16 (c) Gujarat Service of Engineer 12 15 (d) General State Service 13 15 (e) Subordinate Service 14 and 15 15 C Promotions (a) General 16 16 (b) Gujarat Service of Engineers 17 16 (c) Subordinate Engineering Service 18 and 19 16 D Annual and other Reports (a) Engineering Establishment 20 and 21 17 (b) Gujarat Service of Engineers, Subordinate

Engineering Service. 22 to 26

20

E Maintenance of Records of Service 27 20 F Penalties 28 to 31 21 G Deaths 32 and 35 22 H Financial Responsibilities of Chief Engineering,

Superintending and Divisional Officers. 34 23

L Duties Officers (a) Chief Engineer

(b) Superintending Engineer (c) Executive Engineer (d) Sub -divisional Officer (e) Divisional Accountant

35 to 38 39. to 44 45 to 56

57 58

25 26 31 33 33

J Works of the Electrical Branch 59 to 62 39 K Works of the Public Health Branch (Deleted) 63 41 L Duties of Architect -to -Government 64 41 M Examinations (a) Procedure and rules regarding Professional

Examination of Officer of the Public Works Department

65 44

(b) Professional Examination of Overseer, Supervisor and Junior Engineers.

66 45

(c) The Government Offices Regional Language Examination Rules (Deleted).

45

(d) Oriental Language (Deleted) 67 to 68 45 N Employment of Panchayat Works 69 to 71 46 O Transfer (a) Inter-State and inter departmental transfers

divisional charges 72 46

(b) Transfers of Divisional and Sub- 73 to 87 47 P Employment of temporary and Work charged Establishments (a) Temporary Establishment 88 51 (b) Work-charged Establishment 89 to 91 52 (c) Miscellaneous Rules relating to Establishment 55 (i) Pension, leave salary and travelling and other

allowances. 92 55

(ii) Pay Bills 93 and 94 69 (iii) Unpaid wages 95 70 (iv) Travelling Expenses 96 70 (v) Rent of Residences 97 71 (vi) Overtime Allowance 97-A 71

Q. Police and other Guards 98 and 99 74 R, Medical Establishment (a) General 100 and 101 74 (b) Pay and Allowances 102 74 (c) Transfer of Sub-Assistant Surgeons 103 74 (d) Leave-Retirement and ; Registration of Sub

Assistant Surgeons 104 74

(e) Removal of Sub-Assistant Surgeons 105 75 (f) Arrangements for visits of Medical Officer to

Games. 106 75

S Medical Chests and Tin Medicine Boxes 107 75 T Cashiers 108 75 U Security Deposits 109 and 110 75 V. Miscellaneous Rules 76 (a) Personal 111 to 113 76 (b) Payment of Bills 114 and 115 77 (c) Custody of undisbursed pay 116 and 117 77 (d) Anonymous Communications 118 80 (e) Stationery and Forms 120 to 121 80 (f ) Destruction of Official Records 122 81 (g) Recording of Plans and Drawings 123 82 (h) General Rules of Office Procedure 124 and 125 81 ( i ) Periodical Returns 126 83 ( j ) Prompt disposal of Sub-divisional Audit

Notes and Inspection Reports 126-A 83

CHAPTER III- WORKS A. Classification of the Operations of the Public

Works Department 127 and 128 85

B Administrative Approval and Technical Sanction

129 to 134 90

C Requisitions by Civil Officers— 100 (a) General 135 to 138 100 (b) Procedure in regard to petty works costing

Rs 1,000 or loss 139 101

(c) Procedure in regard to original works costing more than Rs. 1,000.

140 101

(d) Procedure in regard to repairs 141 102 (e) Limitation of sanction 142 103 D Preparation of Projects 103 (a) General 143 to 153-B 103 (b) Original Works : 115 (i) Civil Buildings 154 to 158 115 (ii) Roads 159 to 164 116 (iii) Embankments 165 118 (iv) Irrigation Works 118 (1) Canal Projects 166 to 169 119 (2) Storage Projects 170 124 (v) Town Supply Projects 171 to 172 125 E Repairs 125 (a) General 173 to 181 125 (b) Special Rules 129 (i) Buildings 182 to 186 129 (ii) Roads 187 129 F Contracts 130 (a) General 188 to 195 130 (b) Contract Documents 196 and 197 198 (c) Tenders 198 to 207-A 141 (d) Custody of Tenderers 207-B 189 (e) Security for Performance of Contracts 208 and 209 190 (f) Provision in contract for Imported Stores 210 197 (g) Enforcement of Terms of Contract 211 197

(h) Officers empowered to execute contracts 212 to 215 198 ( i ) Departures from the Rule for contract 216 211 G. Sale, Acquisition and Leasing of Lands 211 (a) Sale of Government Land and Immovable

Property 217 to 220 211

(b) Acquisition of Land 212 (i) Procedure for acquisition of land 221 and 224 212 (ii) Procedure for payment of compensation for

land 225 and 226 214

(iii)Procedure for maintaining Records in connection with the Acquisition of Land.

226-A 215

(iv) Occupation of land within cantonment limits 227 215 (v) Assessment of compensation for land, required

in India for Irrigation, Navigation, Embankment and Drainage Works and works connected with them.

228 216

(vi) Leasing of lands 229 216 H Execution of Works 217 (a) Commencement of Works 230 to 237 217 (b) Scope of sanction 238 221 (c) Lapse of sanction 239 222 (d) Alteration in Design during construction 240 to 243

222

(e) Miscellaneous rules for the Execution of Works

244 to 254 223

(f ) Progress Report of Measurements on Works Executed under Contract.

255 225

(g) Medical and Sanitary Arrangements 256 to 258 225 (h) Information to be given to the Survey

Department 259

226

(i) Incidence of Law charges on Civil Suits in connection with the Execution, of Government Works.

259-A . 227

I, Executive of Works by Civil Officers 260 229 J Contribution and Non-Government Works 229 (a) General 261 229 (b) Contribution and Deposit Works 262 to 268 230 (c) Local Loan Works- 269 to 270 233 (d) Takavi Works— 233 (i) Provision of Funds 271 233 (ii) Recovery through the Civil Department 272 233

/ (e) Government works financed partly or wholly

from private donation and contribution 272-A 233

K Workshop (a) General 273 to 275 234 (b) Estimate 276 235 (c) Annual Review of Account 277 235 L Public Health Works 278 and 279 236 M Disposal of Estimates 236 (a) Office of record for estimates 280 236 (b) Communications of Sanctions to estimates to

the Audit Officers. 281 236

N. Supplementary and Revised Estimates 237 (a) Supplementary Estimates 282 237 (b) Revised Estimate 283 and 284 237 (c) Utilisations of completion Reports as revised

estimates. 285 238

O Completion Reports and Statements 238 (a) Works of Department 286 238

(b) Works executed on behalf of other Departments

287 to 289 239

(c) Record during 290 240 (d) Office of Record 291 241 P Expenditure in connection with the official

residence of His Excellency, the Governor 292 241

241 Q Famine Relief Works 293 241 R Miscellaneous 294 to 298 242 CHAPTER IV.-SPECIAL RULES FOR IRRIGATION, NAVIGATION, EMBANKMENT AND DRAINAGE WORKS. 249 A General 299 249 B Main Classification of Expenditure to Irrigation,

Navigation Embankment and Drainage Works 300 to 308 249

C Capital and Revenue Accounts 309 and 310 250 D Principle for determining what Expenditure is

Charge to Capital and what to Revenue. 311 to 313 250

E Works for which on Capital Accounts are kept 314 253 F Completion report and open Capital Account

Expenditure. 315 and 316 253

G. Survey works for Projects 317 257 CHAPTER V-WORKS ACCOUNTS 258 A Initial Records Accounts 318 258 (a) Muster Roll and 319 to 321 259 (b) Measurement Books 322 to 324 272 B Accounts 275 (a) General Principle 325 and 326 275 (b) Labour engaged through contractor 327 276 (c) Bills and Vouchers 277 (i) Forms of Bills and Vouchers 328 to 335 277 (ii) Preparation, Examination and Payment of

Bills 336 to 340 278

(d) Advances Payments 341 and 342 288 (e) Advance to Contractors 343 and 344 289 (f) Aid to Contractors 345 303 (g) Lump-sum Contracts 303 (i) Payment for work done 346 to 349 303 (ii) Forms of Bills 350 to 353 305 (h) Issue of 308 (i) General 354 308 (ii) Issues to Contracts— 308 (1) General Conditions 355 to 357 308 (2) Accounts Procedure 358 and 359 314 (3) Return of Surplus Materials 360 316 (4) Tools and plant lent for use 361 . 317 (ii-a) Rent for hiring of Tools and Plant 361-A 317 (iii) Issues direct to Works 318 (1) Control over issues of stores 362 318 Detailed accounts of material issued 362-A 319 (b) Disposal of surplus Material 363 321 (2) Verification of Unused Balances 364 to 368 322 (i)Works Abstractors and working

estimates 360

(ii) Recorded of charges in the works Abstracts

369 to 371 360

(iii) Record of watch over Liabilities and Balances

372 to 374 370

(iii) Records of Progress 375 370 (j) Register of Works 375 370 Closing the Accounts in competition of Work 376 to 378 375 (k) Schedule of Rates 379 379 (1) Contractors Ledger Scrutiny of Accounts by 380 and 380A 395

Contractors. (m) Subdary Rulings Employment of Military

Labour 381 395

(n) Rush of Expenditure 382 395 (o) Maintenance of certain registers and accounts

in District Offices 382-A 397

(p) Payment of compensation under workmen's compensation Act

382-B 399

CHAPTER NO. VI— PUBLIC BUILDINGS 401 A General 383 to 386 401' B Fixtures and Furniture 387 to 389. 408 C Purchase and Sale of Government Buildings 390 and 391 410 C.1 Transfer of Buildings 391-A 410 D Hire of Officer Accommodation 392 412 E Renting of Buildings 393 and 394 412 F Use of Public Building as Residences 395 and 396 414 G Buildings of Historical Interest 397 and 398 414 H Inspection of Public Buildings 399 414- I Use of Government Buildings by Auxiliary Force 400 416 J Register of Buildings 401 417 K Plans of Buildings 402 417 L Occupation of Government Buildings as

Residences 403 418

M Leasing of Private Buildings for Residential accommodation.

404 418

M Electrical Installations in Residential and Non-Residential Buildings.

405 and 406

419

0 Rules for the occupation of Atithigrahas, Public Works Department Bungalows, including Aram and Bishramgrahas, Canal chowkies and stores and stores buildings used as Rest houses and for Forest Department Rest houses in the State of Gujarat, and those for the occupation of Atithi Graha at Ahmedabad and Sardar Graha at Mount Abu and Gujarat Bhavan, New Delhi.

407 458

CHAPTER VII-STORES 468 A General 408 and 411 468 & Purchase and Manufacture of Stores 412 to 419 474 C Stock Accounts 480 (a) General Procedure— Quantity Accounts and

Value Accounts. 420 to 422 480 (b) Details 423 481 (i) Quantity Accounts (1) Receipts 424 and 425 481 (2) Issues 426 to 428 483 (ii) Value Accounts 487 (1) Payment of stock received 429 and 430 487 (2) Recoveries of stock issued (i) Issue Rates 431 to 433 488 (ii) Storage charges 434 489 (iii) Mode of recovery 435 and 436 490 (iv) Fictitious Adjustments 437 492 (c) Half-yearly Register of stock 438 and 439 494 (d) Stock-taking 440 to 445 494 D Tools and Plant (a) Numerical Account Receipt 446 496 (b) Payment for Supplies 447 and 448 499 (c) Recoveries 499 (i) For use of Tools and Plant 449 499 (ii) For sales and Transfers 450 and 451 500 (d) Verification 452 and 453 501

(e) Rates of Depreciation 454 501 (f) Repairs Road Rollers 454A to454C 504 E Road Metal 455 and 459 510 F Road Metal Rate Book 460 519 G Disposal of stores 461 to 467 519 H Mathematical Instruments 468 to 570 523 I Inspection of Steam Boilers and portable Engines

belonging to the Department 471 524

J Store-keepers 472 524 K Store Houses 473 525 L Famine Tools 474 525 M Powers of Officers to purchase manufacture,

disposal or write off stores 475 525

N Store Accounts 475-A 525 CHAPTER VIII-REVENUE RECEIPTS, THEIR

CHECK, REFUND AND REMISSIONS 533

A Revenue Receipts 476 533 B Irrigation Revenue Collected in Civil Department 477 and 478 539 C Recoveries of Rent of Building and Lands 479 to 486 541 D Refunds and Remissions 487 to 489 549 CHAPTER IX Powers 490, 491, 491-A 551

Index of Correction Slips

No. of

slip Date of slip Para and Pages

corrected Date of posting

Para Page

Index of Correction Slips

No. of slip

Date of slip Para and Pages corrected

Date of posting

Para Page

CHAPTER I DEFINITIONS

Unless there be something repugnant in the subject or context, the following terms are used in the Manual

in the sense explained:-

(i) Actual travelling expenses mean the actual cost of transporting a Government Servant with his domestic servant and personal luggage, including charges for ferry and other tolls, if paid, and for carriage of camp equipment if such is necessary. It does not include charges for accommodation in hotels and travelers’ bungalows or for refreshments or for the carriage of stores or conveyances or. for presents to drivers and the life or any allowance for such incidental losses or expenses as the breakage of crockery, wear and tear of furniture and the employment of additional domestic servants.

(ii) Appropriation.—A sum of money assigned for expenditure on a specific item or object or a group of items or objects. It is intended to cover all the charges including the liabilities of past years to be paid during the year or to be adjusted in the accounts of that year.

(iii) Audit Officer means the Account and Audit Officer whatever his official designation, in whose circle of audit a public servant is serving or (in respect to verification of service) has served i. e. For. Service in an ordinary civil establishment including the Public Works Branch he is the Accountant General, for the Military Department he is the Controller of Military Accounts, and for the Railway Department he is Chief Auditor of the Railway concerned.

(iv) Central Revenue and Expenditure.-Revenue and expenditure administered by the Central Government.

(v) Compensatory Allowance means allowance granted to meet personal expenditure necessitated by the special circumstances in which duty is performed. It includes travelling allowance, but does not include a sumptuary allowance or the grant of a free passage by sea or from any place outside India.

(vi) Competent authority, in relation to the exercise of any power, means Government, or any authority to which the power is delegated.

(vii) Controlling Officer. ln relation to expenditure under any head of account, the authority responsible for control over expenditure as specified in Chapter II, 29(/II) Gujarat Budget Manual.

(viii) (a) "Department" and or "P.W.D." means the Roads and Buildings Department or Irrigation Department or Public Health Engineering Wing (Department) or wherever it has been specifically laid down to follow the P. W. D. Manuals".

(b) Disbursing Officer.—An Officer who can draw money either by bills or cheques (vide Bombay Financial Rules, 1959-Chapter-I item VIII).

(ix) Fee means a recurring or non-recurring payment to a Government servant from a source other than general revenues whether made directly to the Government servant or indirectly through the intermediary of Government, but does not include.

(a) Unearned income such as income from property, dividends, and interest on securities, and

(b)Income from literary, cultural or artistic efforts if such efforts are not aided by the knowledge acquired by the Government servant in the course of his service.

(x) General revenues mean the revenues of the Central Government or of a State or of the Federal Railway Authority.

(xi) Government, unless there is anything repugnant in the subject or context, as regards anything done or to be done after the Commencement of. Constitution shall mean the Government of Gujarat.

(xii) Heads of Department.—This term includes the officers mentioned in Appendix II to the Bombay Civil Services Rules Manual rand any others whom Government may from time to time declare to be Heads of Department.

(xiii) House Rent Allowance is an allowance towards defraying house rent granted in localities where such rents are high or granted in lieu of free quartets.

(xiv) Local Fund means

(a)Revenues administered by bodies, which by law or rule having the force of law, come under the control of Government whether in regard to proceedings general or to specified matters, such as the sanctioning of their budgets, sanction to the creation or filling up of particular posts, or the enactment of leave, pension or similar rules; and

(b) the revenues of any body which may be specially notified by Government as such.

(xv) Major Work means an original work, the estimated cost of which, exclusive of departmental charges, exceeds Rs. 50,000.

(xvi) Minor Work means an original work, the estimated cost of which, exclusive of departmental charges, does not exceed Rs. 50,000.

(xvii) Principal Auditor—A. head of an office of accounts and audit in the Indian Audit Department who is immediately subor-dinate to the Auditor General.

(xviii) Suspense Head of Account—The head of account which records transactions of temporary character which are not adjustable in accounts as final outlay or the correct classification of which cannot be determined at once.

(xix) Transfer means movement of a Government servant from head quarters station in which he is employed to another such station either—

(a) to take up the duties of new post, or

(b)in consequence of a change of his headquarters.

(xx) Traveling Allowance means an allowance granted to a Government servant to cover the expenses which he incurs in travelling in the interest of the public service. It includes allowance granted for in the maintenance of conveyances, horses and tents.

(xxi) Work—The. term "work'' when by itself, is used in a comprehensive sense and applies not only to work of construction or repair but also to other individual objects of expenditure connected with the supply, repair and carriage of tools and plants the supply or manufacture of other stores, or the operations of a workshop.

(xxii) Works Expenditure and Works Outlay.—These terms are used to indicate respectively the expenditure and the capital charges on the special services connected with the construction, repair and maintenance of workers. The charges, falling under these categories may be net when, under the rules, any receipts are taken in reduction of the charges, but they do not include the cost of the general services, tools, and plant, establishment, or any charges not taken to final heads of account, but kept under one of the suspense accounts.

CHAPTER II ESTABLISHMENT AND MISCELLANEOUS

A : ORGANIZATION AND FUNCTIONS OF THE DEPARTMENT.

1. The control of the operations of the Department irrespective of the source from which funds are provided, is vested in Government of Gujarat, hereafter referred to as "Government."

2. The Public Works Department has been bifurcated into two departments, the names of which Buildings & Communication Department and Irrigation Department with effect from 1-4-79. The name of the Buildings & Communication Dett. has been changed to Roads & Buildings Department with effect from 1-1-1984. (R&B Circular No. ROB/1384/F of 3-1-1984). Each Department is headed by the secretary to the Government and is divided into distinct branches to deal separately with "Roads" Buildings and Irrigation and "Irrigation Projects". A considerable proportion of the ordinary establishment executes works in connection with all the above branches.

3. The Chief Engineer is also the special / Joint Secretary to Government. There are several Deputy Secretaries and other Officers to assist the Secretary and Special Joint Secretaries in the Department.

4. For purposes of administration, the department is divided into various Circles, and Organizations each in charge of Superintending: Engineer or a Director of the rank of S. E. Each circle comprises of number of divisions, each division being in charge of an Executive Engineer. Each Division is subdivided into Sub-Divisions which are in charge of an Assistant Executive Engineer or a Deputy Executive Engineer and are generally manned from Gujarat Service of Engineers.

5. To deal with electrical works so far as the Roads St. Buildings Deptt. is concerned, There is one electrical branch in chargeof the Chief Engineer (Electrical) who is a member of the General State Service, and has the status of the Chief Engineer.

There are Executive Engineers (Electrical) who are, in charge of Electrical Divisions.

6. There are also the following officers in said department :

(1) Chief Architect to Government.

(2) Chief Engineer, Quality Control Unit.

(3) Secretary, Special Secretary or Chief Engineer (Arbitration)

(4) The Director of Engineering Research institute Vadodara

(5) Additional Director of Engineering Research Institute, Vadodara.

(6) The Director of Parks &. Gardens.

(7) The Director, Engineering Staff College, Sector No. 17, Gandhinagar.

(8) The Superintending Engineers, Designs (R&B) Circles.

7. Deleted.

8. The Subjects allotted to the Department are : Roads & Buildings Department.

1. Works, lands, and buildings, vested in or in the possession of Government for purposes of the State other than those assigned to any other Department.

2. Construction and maintenance of electrical installation in Government buildings and investigations and execution of Hydro-electric projects.

3. All works expenditure of the residence of the Governor under "259 Public Works".

4 Execution and maintenance on behalf of the Central Government of such works debatable to Central Revenue as may be entrusted to the Government of Gujarat as the agent of that Government and budgets and accounts connected with those works, if any.

5. Village telephone system.

6. Works, lands and buildings vested in or in the possession of Government for the purposes of the Union (including Naval, Military and Air Force Works).

7. Communications, that is to say, roads (including village approach roads), bridges, and other means of communications not specified in list-I, minor railways, subject to the provision of list-I, with respect to such railways, municipal tram ways, ropeways.

8. Transport/Movement of goods materials on behalf of Government under general orders issued by Railway Board.

9. Tolls..

10. Accommodation; the Bombay Land Requisition Act, 1948, requisitioning of immovable property for defense purposes under Defense of India (Requisitioning and Acquisition of Immovable property) Rules, 1971.

11. Bombay Rent, Hotel and Lodging House Rates Control Act, 1947.

12. Control of building materials and building constructions.

13. Railway.

14. Airways, aircraft and air navigations, the provision of aerodromes regulation and organization of air traffic and of aerodromes, provision for aeronautical education and training, regulation of such education and training provided by the State-and other agencies.

15. Budgets and accounts under Roads and Buildings heads.

16 Appointments, posting, transfers, promotions, conduct, grant of' leave, pension etc. to all Gazetted Officers under the administrative control of the department excluding class I officers of all India &. State service.

17. Matters (including establishment matters) pertaining to the former Public Works Department.

18. Inquiries and statistics for the purpose of any of the matters in this list.

19. Fees in respects of the matters in this list, but not including fees taken in any Court.

Irrigation Department.

1. Water, that is to say, water supplies, irrigation and canals, drainage and embankments, water storage and water power subject to the provisions of List-l.

2. Lift Irrigation (except by societies falling within the meaning of that term under the Gujarat Corporative Societies Act, 1962 and persons other than corporate bodies) and Tube Wells.

3. Budgets and accounts under Irrigation heads.

4. Khar lands (Technical aspect).

5. Execution and maintenance on behalf of the Central Government of such works debitable to Central Revenue as may be entrusted to the Government of Gujarat as the agent of the Government and budgets and accounts connected with those works, if any.

6. Works, lands and buildings vested in or in the possession of Government for the purpose of the State and assigned to the Irrigation Department.

7. Works, lands and buildings vested in or in the possession of Government for the purpose of the Union (including Naval, Military and Air Force Works) and assigned to the Irrigation Department.

8. (i) All matters pertaining to appointments, postings, transfers, promotions, conduct, grant of leave, pension etc. in respect of all Gazetted Officers (other than those covered under entry No. 45 in the subjects allotted to the GAD) and non-Gazetted Government servants under the administrative control of Department.

(ii) All matters pertaining to grant of pension in respect of Class I and II officers of the Secretariat Cadres under the administrative control of the department.

(iii) All matters pertaining to grant of leave in respect of Glass II Officers of the Secretariat Cadre under Administrative control of the Department (See also entry No. 45 under the GAD).

9. Inquiries and statistics for the purpose of any of the matters in this list.

10. Fees in respect of any of the matters in this list, but not including fees taken in any Court.

A. STATUTORY BODIES

3. (1) Gujarat Housing Board : Deleted.

(2) Gujarat Panchayats :

The Gujarat Panchayats are statutory bodies established under Gujarat Panchayat Act, 1961. This department has to exercise overall technical control as regards works of the District Panchayats. The highest technical officers in the District Panchayats are of the rank of Executive Engineers who have limited technical powers. Accordingly, for works beyond the competence of Executive Engineers of

District Panchayats, the . officers of the rank of the Superintending Engineers and Chief Engineers of this department have to exercise technical control over Panchayat works and general supervision over execution-and maintenance of such works. Under section 289 of the said Act :

(1) Subject to the provisions of sub-section (2) no work or development scheme which a Panchayat intends to undertake as part of its functions and duties under this Act shall be commence unless a detailed estimate of the cost of such work or Development scheme has been approved by the Panchayat and the plan thereof is approved by the prescribed authority.

(2) No such work or development scheme shall be commenced and no grant-in-aid shall be paid by a Panchayat from its-fund unless previous sanction has been accorded there to by such authority as may be prescribed by rules in that behalf.

(3) The provisions of sub-section (2) shall mutatis mutandis-apply to an acquisition of property by a Panchayat.

B. SERVICES

(a) Service in the department.

9. There are the following services in the Department :

I. State Service :

(i) Gujarat Service of Engineers Class I, Assistant Executive Engineers, Superintending Engineers, Chief Engineers,

(ii) Gujarat Service of Engineers Class II, Deputy Executive Engineers.

II. Other Gazetted Officers :(a) Assistant Engineers.

III. General State Services :

(i) Electrical Engineer to Government.

(ii) Executive Engineer, Electrical Division and Electrical Inspector, Gujarat State.

(iii) Temporary Engineers on annual sanctions.

(a) (1) Chief Town Planner and Architectural Adviser to Government (Capital Project) Class. I.

(2) Senior Architect Class I.

(3) Senior Town Planner Class I.

(4) Deputy Town Planner Class I.

(5) Assistant Town planner Class II.

(b) (1) Architect to Government Class I.

(2) Deputy Architect Class I.

(3) Junior Architect Class II.

(c) Gujarat State Service Class I. : Deleted,

Gujarat State Service Class II : Deleted,

(d) Soil Survey Officer Class I.

(e) Director of Parks and Gardens Class I.

(f) Geologist Class I.

(g) Public Relation Officer Class II.

IV Subordinate Services :

(a) Executive Branch (Civil Mechanical and Electrical Work shop, Store and other Miscellaneous Establishment Engineering).

Gujarat Subordinate Engineering Service (Classified under Assistant Engineer, Additional Assistant Engineer & Overseer).

Architectural Assistant Wireless operator. Town Planning Assistant Assistant Wireless

Operator. Senior Scientific Assistant Pharmasist Junior Scientific Assistant. Research Assistant. Laboratory Assistant. Soil Analyst. Soil Classifier. Agricultural Overseer. Mason Carpenter Blacksmith Trailer pump operator Filter and Crane

Supervisor. Drivers (Trucks &. Jeep) Supervisors Diesel Road Roller

Driver. Air Compressor Driver Foreman Plumber. Geological Surveyor Rolling stock mechanic Junior Geologist Shutting Engine Driver. Geological Supervisor Blacksmith fitter Turner and Fitter. Photographer Head Electrician. Electrician. Sub-Overseer Armature Winder. Canal Inspector Crane Operator. Technical Assistant Assistant Crane Operator. Mistry Assistant Fitter. Measurer Karkoon Master driller. Gauge reader. Mistry (Workshop) Chargemen Crane Driver. Trademan Engine Driver. Mukadam Motor Guides Refrigerator mechanic Guides Boring Mechanic Head Mechanics Artisan Grade I. Assistant Mechanics Artisan Grade II. Junior Mechanics Mistry, Fitter Welder,

Turner etc. Fitter Mechanics Driller Painter Polish man Ferro Mechanic

Operator. Pump mechanics Wireman. Electrician Lift mechanic Head Mechanics. Ministerial Branch Steno Typist. Office Superintendent (Circle Offices)

Typist

Superintendent of Stores Head Draftsman. Assistant Superintendent Architectural Draftsman. Assistant Superintendent (Circle Office)

Assistant Draftman, Tracer

Assistant Superintendent (DVN)

Computer

Senior Accounts Clerk Canal Tapalies. Deputy Accountant

Manager, Circuit House Attendent. Manager (Clerk), Guest House

Senior Clerks. Store Keeper. Soil Survey Assistant Chokidars. Telephone Clerk Clerk. Accounts Clerks Hamal. Librarian Mazdoors. Junior Clerks Cook. Assistant Store Keeper Cashiers & Pay Clerk Checkers Stenographer Telephone Attendent Class IV-EmpIoyees Daftaries Havaldars Pumpman Naiks Peons Pointsman Boy Peons Switchboard attendant.

Fireman Helper to mason Helper to Carpenter Cleaner Leadman Helper to Turner and Fitter Sweeper Boy peon Helper to .plumber Oilman Greaser Boy Pagi Hamal Fieldman, parkaries etc. Khansama Sweeper Mali Chokidar Vegetarian cook Non-vegetarian cook

10. Deleted.

11 A New State Service to take the place of the Indian Service of Engineers has been constituted viz. Gujarat Service of Engineers.

(c) Gujarat Service of Engineers Class I and II :

12. The Gujarat Service of Engineers is now constituted to comprise of the bulk of officers required for the charge of Chief Engineers, Superintending Engineers, Executive Engineers and Deputy Ex. Engineers incharge of Sub-Divisions.

(d)General State Service:

13. Rules regarding recruitment to the several posts in the General State Service will be found in the Gujarat Civil Services Classification and Recruitment Rules (as adopted by Gujarat State).

(e) Subordinate Service:

14. The subordinate Service of Engineers was constituted with effect from the 1st November, 1925 in place of the then existing upper and lower subordinate establishments under the powers delegated to Government. The members of this service are at present designated as under in three classes :-

(i ) Assistant Engineers - Graduates in Engineering.

(ii)Addl. Assistant Engineers.- Diploma holders in Engineering.

(iii) Overseers-Non qualified but experienced persons working as Overseers.

15. Recruitment to the subordinate service of Assistant Engineers will be made by the Gujarat Public Service Commission and appointment will be made by Government, whereas the recruitment to the subordinate service of Additional Assistant Engineers and: Overseers will be made by the selection Committee, and the: appointment will be made by the Superintending Engineers.

C. PROMOTIONS

(a) General :-

16. All promotions will be regulated according to the relevant fundamental and Bombay Civil Services Rules. However, the principles laid down in paragraph 19-A below should be applied as the minimum criterion for promoting a subordinate from a lower grade to a higher grade.

(b) Gujarat Service of Engineers :

17. Gujarat Service of Engineers consists of two Classes viz. Class I and Class II. There are integrate promotions within the Gujarat Service of Engineers Class I. There are no grade Promotions in the Gujarat Service of Engineers Class II which consists of a single time scale of pay.

(c) Subordinate Service of Engineers (Comprising of Assistant Engineer, Additional Assistant Engineers and Overseers).

18. Members of this service are given an opportunity for promotion to the Gujarat Service of Engineers Class II after the prescribed criteria and qualifying service are fulfilled by each subordinate.

(d) Crossing of Efficiency Bars in a time scale of pay with two Efficiency Bars-

19. The following general instructions should be following in allowing any subordinate to cross efficiency bars.

(a) Subordinates who earn "outstanding" very good and "good" recommendations should be promoted beyond both the efficiency bars.

(b) Those earning "Average" recommendations should be allowed to cross the first efficiency bar only.

(c) To cross the second efficiency bar, the subordinate shall require good recommendation for the previous two continuous years.

(d) Subordinates with classifications inferior to those specified in (a), (b) and (c) above should be considered unfit to cross either of the efficiency bars.

Cases submitted to Govt, in connection with the crossing of efficiency bars in the various time scales of pay should not be mere recommendations but should contain a detailed report on the work and conduct of the officers due to cross the bar.

(e) Crossing of Efficiency Bar in a time scale of pay with only one efficiency bar.

19-A. The subordinate shall be required to earn recommendations of the class "Good" or above for at least two years in the last three years subject to the further conditions that they should earn a recommendation of class ''Good" or above in the year immediately preceding the date of crossing the Efficiency Bar.

D. ANNUAL AND OTHER REPORTS

(a) Engineering Establishment:

20. In order to ensure that promotions shall be made with the utmost fairness to officers on the one hand and with due regard to the interests of the public service on the other hand, it is essential that close and continuous attention should be paid to the work character and capacity of all officers. A continuous record should, therefore, be maintained of the services of all officers belonging to the Engineer establishment in the Department. The record should be written up annually in concise and descriptive manner indicating clearly and with sufficient completeness, the manner in which an officer has performed his duties during the year under report, his qualifications, ability, and anything else that may be of help to the authority with whom the power of making promotions rests in forming an opinion of the usefulness and capacity of the officer. In particular, each report should contain a definite expression of opinion as to whether or not officer is considered to be fit for advancement to the next higher rank. These reports should cover the period of one year ending the 31st December and should be submitted so as to reach Government as soon thereafter as possible, but not later than the 1st March of every year. Whenever typewritten qualification reports are submitted to Govt, they should, without exception, be certified by the officers concerned to the effect that they have been typed by themselves.

Extracts from documents in which an officer has been praised or censured should be filed with his personal file. This personal file should be kept up-to-date. When an officer is temporarily transferred to another State, his name remaining on his own list for promotion, the Government to which he is transferred should forward a duplicate of the reports recorded on him to the Govern, ment of the State to which he is permanently attached. Should he be permanently transferred to another State the original personal file should be forwarded to the Government of the state to which he is posted.

21. The communications to officers of unfavorable remarks that may be made in regard to them in the annual reports or on other occasions should be regulated according to the principles detailed below.

Annual Reports

(a) When a report is built up on the individual opinions as noted on different departmental superior in gradation, it is only the opinion as accepted by the highest authority which need be considered from the point of view of communication;

(b) as a general rule, an officer should never be kept in total ignorance for any length of time of the fact that his superiors, after sufficient experience of his work, are dissatisfied with him, in cases where a warning might eradicate or help to eradicate a. particular fault, the advantages of prompt communication are obvious where criticism is to be withheld the final authority to consider the report should record instructions, with reasons according to the nature of the defect discussed, as to the period for which communication is to be kept back;

(c) Only those defects need to be pointed out which can be remedied;

(d) the reporting officer should specifically state whether the defects reported have been already brought, in any other connection, to the notice of the officer concerned ;

(e) Remarks in the cases in which Government or the head of a department or other officer suspends, judgment should not be communicated;

(f) great attention should be paid to the manner and method of communication in order to ensure that the advice given and the warning or censure administered, whether orally or in writing, shall, having regard to the temperament of the officer concerned, be most beneficial to him.

Special Reports

Special reports may take of the following forms :

(i) Reports of particulars incidents or acts, which, if disciplinary action is taken, require either regular proceedings, or definite censure, after the defence of the officer concerned has been taken.

(ii) reports in reply to inquiries whether an officer who has not been well reported on in the past has improved and is fit for pro-motion; or

(iii) reports in answer to requests for opinions as to the fitness-of an officer for a particular appointment, etc.

No special instructions are necessary in respect of the class, "Outstanding" remarks contained in reports of the other classes should not be communicated unless the reports disclose facts or allegations which, in the opinion of Govt, should be conveyed to the officer concerned.

(b) Gujarat Service of Engineer and Subordinate Service of Engineers (Comprising of Assistant Engineers, Additional Assistant Engineers and Overseers).

22. The annual confidential reports, in respect of Class I, II and III Government Officials of Engineering Cadres, duly written in the prescribed forms as per the instructions regarding writing and maintenance of annual Confidential Reports of the State Government Servants, issued by the General Administration Department should be written by the reporting officer and after completing all formalities as per the procedure laid down under the said instructions of the General Administration Department from time to time; the same should be sent to the Competent Authority for keeping, in the safe custody,

23, 24, 25 & 26 :- Deleted.

E. MAINTENANCE OF RECORDS OF SERVICE.

27. A record of the service of each Gazetted Government Servant is maintained by the Accountant General, Gujarat who usually audits his pay or who accounts for the contribution recovered from the foreign employer in the case of a Government servant lent to foreign service, vide rule 166 of the Bombay Civil Services Rules. In the case of those non-gazetted Government servants in the department, in whose case a similar record e.g. seniority etc. is required to be kept by the rules in Chapter X of the Bombay Civil

Services Rules Manual, Volume I, it should be maintained by the Zonal Authorities in accordance with these rules.

F. PENALTIES

28. Rules prescribing the penalties that may for good and sufficient reasons, be imposed on members of several services in the Department, the authorities which may impose such penalties and the appeals which may be preferred from orders imposing such penalties are contained in the Gujarat Civil Services (Classification, Control and Appeal) Rules and the Gujarat Civil Services, Conduct, Discipline and Appeal Rules. In this connection see rule 165-A. of the Bombay Civil Services Rules also.

29. Except with the sanction of a competent authority, no person in an Engineering service should be allowed to resign his situation or be transferred from the State or the Branch in which he is serving while his conduct is under investigation. In forwarding to superior authority application to resign from departmental employment or for transfer it should be stated whether anything had occurred to affect the character of the applicant.

30. Deleted.

31. The following general principles should be observed with regard to dismissals of public servants :

(1) It should be remembered that a distinction exists between the removal or discharge, and the dismissal of the public servant. Removal from office for such a cause as unfitness for the duties of the office need not usually entail any further consequences. It ought not to. bar re-appointment to another office for the duties of which the person may be suited, and it should not be accompanied by any subsidiary orders which would operate as such a bar or otherwise prejudice the person in question. Removal should be the penalty in all cases where it is not thought necessary to bar future re-employment under Government.

(2) In cases of dismissal, on the other hand, the effect of the order should be to preclude the dismissed officer from being re-employed. As a precaution against the inadvertent re-employment of men who may have been dismissed, officers should ascertain whether an applicant for a post has been in Government service before and should refer to his previous employer if the circumstances connected with his discharge are not clear. The applicant should be required to produce a copy of his character book or other record of service, and a person who succeeds in obtaining employment by the concealment of his antecedents would obviously merit dismissal on the true facts being discovered.

(3) In order that officers of the Department may be kept informed, a list of Government servants who have been discharged or debarred from further re-employment is prepared and circulated annually under the orders of Government to all heads of offices under the Department.

G. DEATHS

32. Casualties of person holding appointments in the Department must be reported immediately, through the regular channel to the authorities by whom the appointments were made.

33. In the event of the death of any officer or subordinate of the Department, there is no one at hand entitled to administer his estate, the senior member of the Department on the spot will, at once, take measures to ensure the safety of all property the deceased may gave possessed, excepting only the personal necessaries of his family (if any) and will take an inventory of the same forwarding certified copy through his immediate superior to the Head of the-Department, with the estimate of the value of the property. A police guard should (when there is any risk of misappropriation) be applied for and put over the effects immediately after the death until there is time to take an inventory. Government will communicate with his relatives or friends, if none such were present on the spot.

H: FINANCIAL RESPONSIBILITIES OF CHIEF ENGINEERS, SUPERINTENDING ENGINEERS AND EXECUTIVE ENGINEERS,

34 (a) A Chief Engineer will—

(1) Exercise a concurrent control with the Accountant General, Gujarat, over the duties of the officers of the Department maintaining accounts and give legitimate support to him in enforcing strict attention to the rules concerning the disbursement of money, the custody of stores and submission of accounts. If, in exercising this control any financial irregularity is discovered, it should be considered whether it is so serious as to require disciplinary action.

(2) see that the budget appropriations of the year are fully expended in so far as is consistent with general, economies and the prevention of large expenditure in the closing months of the year for the sole purpose of avoiding lapses, and

(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 purposes by the proper-authority .

(b) A Superintending Engineer will—

(1) See that the authorized system of accounts for works, stock, and stock manufacture and tools and plant is maintained throughout his circle and that Divisional Officers submit their accounts to the Accountant General, Gujarat punctually.

(2) Examine at least once a year, the books of Divisional Officers and their subordinates, and see that matters relating to the primary accounts are attended to personally by Divisional and sub-Divisional Officers, and that the accounts fairly represent the progress of each work.

(3) Examine the registers of works so as to keep a vigilant watch over the rates of work, watch the total expenditure to date under each sub-head of work in contrast with the sanctioned estimate by requiring an Executive Engineer to report monthly or at longer intervals on a work slip such expenditure if considered necessary; and see that revised estimates for any work, if required, are submitted in due time to the sanctioning authority.

(4) see that no delay is allowed to occur in the submission of Completion Reports,

(5) see that the different articles in stock are duly verified according to the rules laid down, and that there is no accumulations of stock in any Division beyond its requirement, and

(6) forward, for the information of the Chief Engineer, a report of his inspection of Divisional Officers, detailing there in the result of his examination of initial accounts of stock, tools and plant and stock manufacture, registers of works and other Divisional books, mode of preparation of estimates, contract agreements and contractors accounts.

The Superintending Engineer and the Accountant General, Gujarat should assist one another in rendering the management of the accounts of the Department as perfect as possible.

Financial responsibilities of the Director of Gujarat Engineering Research Institute, are the same as have been delegated to Superintending Engineers of Circles.

Financial responsibilities of Chief Town Planner and Architec-tual Advisor to Government and Chief Architect to Government are the same as vested in the Heads of Departments of the State.

(c) An Executive Engineer will—

(1) not commence the construction of any work or spend public funds without the sanction of the competent authority.

(2) close the accounts immediately the work is finished; and prepare the Completion Reports, if required by paragraph 286-

(3) take the necessary steps to obtain funds for the works under this control, and keep his accounts and submit them/punctually to the audit office, under the rules for the time being in force.

(4) exercise a thorough and efficient control and check over his Divisional Accounts and carefully examine the books, returns and papers, from which the monthly accounts are compiled.

(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.

(6) watch the progress of expenditure under each sub-head of work in contract with the sanctioned estimate; and see that a revised estimate is prepared directly as the necessity arises and is submitted to the sanctioning authority, and

(7) examine at least once a year the books of his subordinates to see that the primary accounts fairly represent the progress of each work and to see that the accounts are personally attended to by the sub-Divisional Officer.

The Executive Engineer is primarily responsible for affording information in the cases of probability of excess of actual over estimated cost of work and is expected not to allow any delay to occure in reporting to the Superintending Engineer any such probability. In such cases, as well as those relating to irregularities in the rates or cost of a sub-head which are beyond the powers of the Executive Engineers to sanction, work-slips should be submitted for orders. All important liabilities, not brought to account should also be noted on the work-slip.

I-DUTIES OF THE OFFICERS

(a) Chief Engineer :

35. The Chief Engineer is also the Special/Joint Secretary to Government for Public Works. He is the administrative and professional Joint Head of the Department and is jointly responsible to Government for

its efficient working. He is also responsible professional Advisor to Government in all matters relating to Public Works-His head-quarters are generally as those of Government except where otherwise provided.

36. It will be the duty of the Chief Engineer to recommend to Government the removals, transfers and postings of Superintending Executive and Deputy Executive Engineers.

37 In regard to military works, which may be placed under the administration of the Deptt., the question relating to military details, will be referred by the Chief Engineer to the General Officer commanding Districts or Brigades,

38 A Chief Engineer may correspond direct with the Heads of Departments on all matters relating to the details of buildings or works appertaining to those departments.

Note :- The Duties of Chief Engineers (Moffusil) are the same as those of the Chief Engineer mentioned above except that he is not the Joint Secretary to the Government Public Works Department and his head quarters are not necessary as those of Government.

(b) Superintending Engineers :

39. The administrative unit of the Department is the Circle in charge of a Superintending Engineer who is responsible to the Chief Engineer for the administration and general professional control of works in charge of officers of the Department within his Circle.

40. It will be the duty of the Superintending Engineer to inspect the state of the various works within his circle, and to satisfy himself that the system of management prevailing is efficient and economical. See also paragraph 69.

41. The Superintending Engineer is required to ascertain the efficiency of the subordinate office and petty establishment and to see that report whether the staff employed in each Division is actually necessary and adequate for its management. He will also examine the condition of the surveying and mathematical instruments at the,head-quarters of Divisions.

In the case of office and petty establishment borne on Divisional scales, it should be seen that these scales are not exceeded without proper authority.

42 Superintending Engineers are empowered to transfer and post the officers holding the ranks of Executive Engineers, Assistant-Engineers, Addl. Assist. Engineers and Overseers within their Circles. In the interests of Administration, however, Executive Engineers of Divisions should be consulted before the issue of orders posting these officers and subordinates (permanent or temporary) to the particular Sub-Divisional charges under their control. It will also be the duty of Superintending Engineers to recommend the removals and transfers of Executive Engineers from their own Circles.

Guiding Principles for the transfer of Government Employees, Officers. I. Guiding Principles.

42(A)1. Gazetted Officers.

(a) The Gazetted Officers should not be transferred to ether place unless they complete three years to one place and they should-not be retained at one place for more than five years.

(b) Any Gazetted Officer, having rendered service for a period of three years or more, on a field post, should not be appointed again at the same station and in the same capacity.

(2) Class III Employees.

(a) The transfer of Class III employees from one district to other district should be avoided except found essential by the competent authority.

(b) They should not be transferred to other place unless they complete three years at one place and they should not be retained at one place for more than five years.

(3) Class IV Employees.

No Class IV Employees should be transferred from one place to the other place except under special reasons, but there is no objection in transferring them to the different officers or sections ( Branches ) situated at the place.

(4) Period of retention at the place of appointment in backward or under developed areas.

The time limit of three years is now reduced to that of two years. This will not apply to those who have given the undertaking to serve for five years in such areas to get tribal area allowance.

(5) Exception to above instructions:

(a) If the permanent necessity or the necessity in respect of a particular case to make exception to the above mentioned principles arises, then it is necessary for competent officer to obtain the approval of the higher officer after furnishing the details of definite reasons and the decision of the higher officer shall be final. The officer higher to him should not interfere with the decision so taken.

II. General instructions regarding transfers.

(a) In order not to disturb the study of the children of the concerned Officers/Employees, the transfers made on large scale should, as far as possible, be made in the months of summer.

(a) (i) The decisions of such large-scale transfers should be taken by the officer in consultation with the informal committee of his own such one or two officers with experience and understanding. While taking such decisions, it should be seen that each officer is posted at least for three years at the place of class, after classifying the places in downward order as A, B, C. and so on, of the different places of transfers on the basis of available amenities thereof (places.) In addition, it should also be seen that the officer is posted at the place where he may be more useful keeping in view his attitude, his developed experience or the special knowledge acquired by him. The necessities, of the amenities of the study/education of officer's childern as. well as other special personal necessities should be kept in mind at the time of his transfer itself so that the question of his request to stay his transfer may notarize afterwards.

a(ii) Mid-term transfers should be restricted only to the-unavoidable cases. For example, the transfers becoming necessary on account of retirement, promotion, reversion, abolition. (of posts) etc., and consequent upon the transfers; in the matter of mid-term transfer, the competent officer should intimate to his higher officer as to why it has become necessary for particular reasons for the transfer in such a way and obtain, his approval.

(b) The transfer should be avoided for the reasons only that the complaint against a Govt, employee is received from the people's-representatives. If the serious complaint with the details is received from the responsible people, then the matter should be got inquired into through the Special Officer. At the time of investigation, care should be taken that the complaint maker is not harassed. If, prima facie, the substance in the complaint is found, then necessary action, of the nature of censure and punishment should be taken against the concerned officer in accordance with the occasion. If it is found undesirable to continue the concerned officer at the ahove station,, only then the consideration of transfer, in addition to above, should also be made.

(c) The public opinion among the public representatives should be so cultivated that they may complain before the Govt. if they feel like complaining against Govt, employees, but they need not insist upon their transfer and leave it to Govt, for suitable action as to the complaint, as deemed fit. (By Government.)

(d) The careful scrutiny should be made about the correctness. or otherwise of the grounds on which the requests being made by Govt, employees for transfer on personal reasons or against the same (transfer). The requests, on medical grounds being made, should not be entertained except for which a medical certificate of senior Govt. Medical Officer like Civil Surgeon, is attached in support of the details stated (in the application for transfer.)

(e) The requests for the stay of the transfer on the grounds of Children’s study/education should generally be rejected and only in exceptional cases the requests should be entertained, only after due scrutiny and the genuine difficulty for the same grounds are only found.

(f) The request for the transfer for a particular place/station being made to take care of the old parents or settle the problems of property should not generally be accepted.

(g) While dealing with the demands for the transfer or for the continuance only at that place/sation because of the wife (or husband) being in service at some particular place/station the practice should be so adopted that a couple can, thus, be continued at one place station at one occasion in ten or fifteen years but not for many times. While doing so, the interest of Govt, service should be given precedence over that of individual Govt, employee.

(h) If the Govt. employee brings influence or pressure by other way instead of representing through his higher officer in the matter of his transfer, then the rule to treat it as indiscipline should be strictly enforced by the competent officer.

(i) Any Govt, employee can represent at any time for the place station of his choice for transfer but, if the reasons of choice stated are only as the general circumstances, then the transferring officer should not take them into consideration. However, if any special circumstances are mentioned in the representation as the grounds for the choice of place station for transfer, then the transferring officer should, at the time of transfer, take into consideration, subject to the condition that the administrative requirements are not affected and should try to satisfy the convenience of tike Government employee.

(j) in the cases where the Govt, employees demand the leave on transfer, should be insisted that they should join the place of new appointment before their demand for leave is considered. His leave should not be sanctioned under any circumstances, till the Govt, employee joins the place of appointment (G.C.G.A.N.D. No. TRF 1068/173.0 G, dated 23rd June, 1978),

43. The supervision and control of the assessment of revenue from Irrigation and Navigation works within his circle will rest with the Superintending Engineer.

44 A Superintending Engineer is authorized, to correspond direct with any of the local authorities, civil or military, within his circle. He will address General Officers Commanding Districts or Brigades through their Staff Officers and all other officers direct.

Note : Deleted.

(a)The Director of Gujarat Engineering Research Institute who is the head of the Engineering Research Institute has to advise Government, when called upon to do so on all questions relating to research. He is also consulted by Superintending Engineers and Executive Engineers in connection with various Engineering problems in the State. He is assisted by the Deputy Director, Research Officers and Assistant Research Officers and other Engineering and Scientific personnel who are fully responsible to him.

(b)The Chief Town Planner and the Architectural Advisor to Government (Capital 'Project) who is the head of the Department has to advise the Govt, in connection with the architectural and town planning aspects of Gandhinagar, Capital of Gujarat. The Chief Architect to Government who is also the Head of Department has to advise the Government in connection with the architectural aspects of Buildings except those of capital of Gujarat.

(c) Executive Engineers:

45. The Executive Unit of the Department is the Division in charge of an Executive Engineer, who is responsible to the Superintending Engineer for the execution and management of all works within his Division.

46. The Executive Engineer can receive positive orders only from his own departmental Superiors the head of the administration, or other civil officers duly authorized for the execution of the work.

47. Executive Engineers are responsible to see that proper measures are taken to preserve all the buildings and works in their Divisions and to prevent encroachment on Government lands in their charge. They should keep accurate plans of all cantonment or other Government lands, take care that their subordinates make themselves acquainted with the boundaries and see that they are respected.

48. Every Executive Engineer is required to report immediately to the Superintending Engineer any important accident or unusual occurrence connected with his Division and to state how he has acted in consequence. (See also paragraph 248).

49. Executive Engineer may transfer Assistant Engineer, Additional Assistant Engineers and Overseers (permanent and temporary), as they think best within their own jurisdiction.

50. The Executive Engineer is responsible to see that the surveying and mathematical instruments in his Division are properly cared for and will report of their condition to the Superintending Engineer at the end of each working season. Any damage to the instruments due to negligence or carelessness should be made good at the expense of the officer or subordinate responsible for the damage.

51. It will be the duty of the Executive Engineer of R &. B Dn. to furnish Treasury and Sub-Treasury Officers., after due inspection . with the certificate prescribed in Article 9(b) of the Resource Manual and according to provisions of Rule No. 1Z7 of the Bombay Treasury Rules-1960 Volumes I &. II (first edition Reprint 1976, as to the security of strong rooms used or proposed to be used for the storage of coin

Note : The Executive Engineer may depute for this purpose any selected Sub-Divisional Officer.

52 Deleted.

53 The Executive Engineer, in addition to his other duties, will consider himself to be ex-officer professional adviser of all departments of the administration within the limits of his charge. He will transact business of this sort with the civil authorities within his Division, and it will be incumbent on him to see that no undue formalities are allowed to interfere with the performance of those duties which are essential or pressing.

54 Deleted.

55 Deleted.

56 Deleted.

(d) Sub-Divisional Officers :

57 A Division is divided into sub-divisions in charge of sub-divisional officers who may be officers of the Gujarat Service of Engineer Class I or II. The officers are responsible to the Executive Engineer-in charge of the Division for the management and execution of work within their sub-divisions. No sub-division can be constituted in the first instance without the sanction of Government

Note : No alterations or changes in jurisdiction area and also in the head-quarters of Division can be carried ,out without the approval of Government.

(e) Divisional Accountants:

58 To assist Divisional Officers in the discharge of their responsibilities regarding accounts a Divisional Accountant, is posted to each Divisional Office by the Accountant General. He is treated as a senior member of the office establishment. His functions are described in the Central Public Works Account Code.

58 A : Duties of the subordinate staff like Assistant Engineers Addl. Assistant Engineers, Overseers, Mistries and Karkoons.

i. Common duties of Asstt. Engineers, Addl. Asstt. Engineers and Overseers in the Irrigation, Roads and Buildings, Mechanical Organization and Electrical Wings of P. W. D-

(i) They will carry out survey and investigation of the project under the instructions of the Deputy [ Executive Engineers and the Executive Engineers.

(ii) He will prepare plans and estimates correctly after proper arithmetical checks under the instructions of the superior technical officers.

(iii) He will get the works executed, under the instructions of the superior technical officers. He will supervise the works and see that they are executed according to the specifications of the contract. He will inspect the work personally for quality control particularly in case of foundation, concrete and masonary work and other hidden items. He will also carry out the work required to be done as per specification and supervise the other items of the works as specified in the contract. He will maintain the accounts of cement consumption on works and submit the necessary reports of cement consumption as per rules. He will assist the Deputy Executive Engineer in the management, administration and the execution of works within his section or beat. He will either record observations of his inspection in the work order book and send copy to the Deputy Executive Engineer, or send the daily report for the work supervised by him pointing out the deficiencies or the substandard work noted by him.

(iv) He will record the measurements as per rules after proper scrutiny with reference to the specifications of the works.

(v) He will check the muster rolls as per norms fixed by the Govt.

(vi) He will maintain the accounts of materials at site account, R.M.R., stock and tools and plants and maintain log book of the vehicles, machineries other than cats and jeeps and submit the report for receipt issues and recoveries to be made for issues for materials and charges of machinery

(vii)He will collect rents and other dues of the properties and assets entrusted to him for management, issue receipts from the triplicate receipt book, remit timely according to rules laid down, the revenue collected into the nearest treasury/sub-treasury or to his sub-divisional officer maintaining cash book and keep proper accounts of the revenue dues collected, as well as arrears. He will initiate action for demanding and recovering arrears of revenue and for evicting unauthorized possessions of Government property/assets and for stopping unauthorized enjoyment/utilization of benefits occurring from the Government property.

2.0 Specific duties for Jr. Engineers, Supervisors and Overseers working in different wings

(1) Irrigation Wing :

He will supervise and ensure that the register of water applications is properly maintained and that the demand statements for irrigation are prepared in time. He will also assist the Deputy Executive Engineer in watching the recoveries of irrigation revenues. He will supervise the distribution of water from the canals check up unauthorized irrigation and will maintain water accounts as directed by the superior officers. He will ensure that his subordinates prepare Panchnamas promptly in respect of unauthorized irrigation and exercise checks as per the standards prescribed. He will also exercise checks for crop measurements in each season in accordance with the norms fixed. He will also look after the maintenance and repairs of canals, weirs and dams. He will specially check up the functioning of the gates of irrigation outlets of the dams and weirs and cross regulators in the irrigation system, well in advance before the irrigation season commences and will initiate measures to repair and keep them in good condition.

(2) Roads and Buildings Wing

(i) He will take action for proper maintenance of Building and roads and submit reports.

(ii) He will inspect bridges and C. D. works periodically as fixed by Govt, from time to time and submit reports.

(iii) He will inspect the roads and buildings and all structures works periodically and submit the reports.

(iv) He will take timely action as required for the administrative control of the roads and buildings.

(v) He will supervise checking of Govt, premises, shops, and residential buildings allotted to the Govt, servants for correct occupancy and report in case of unauthorized, tenants, sub-letting of buildings etc.

(vi) He will inspect Vishram Grah, Atithigrah and other such bunglows for proper upkeep, maintenance, occupancy, recovery of charges etc. He will report the irregularity noticed during inspection. He will check the furniture, crokery, equipments and other items and maintenance of accounts etc.

(3) Ports Wing.

(i) He will maintain all port structures properly.

(ii) He will prepare maintenance and repair estimates, for periodical maintenance of all port structure viz. Wharf's, Jetties, Slipways, dry docks, godowns, transit sheds, roads, railway tracks, port flotilla units, other mechanical equipments (like cranes, winches, devicks etc.) dredging lights, beacons etc.

(iii) All port structures shall be periodically inspected by him and regular reports of inspection should be sent to the Deputy Executive Engineer, Port Officer.

(iv) He will submit details of all modifications/repairs carried out to the Deputy Executive Engineer/Port Officer, for recording the same in the assets register.

(v) He will maintain proper records of all stores, consumables indented through the stores and give utilisation certificate.

(vi) He will carry out periodical surveys by spot soundings in check siltation or erosion, in the harbour area or in the foreshore.

(4) Mechanical Organization :

(i) He will take action for maintenance and repairs of the vehicles, machinery and the plants. He will further see that the history sheets, log books etc. of the vehicles are maintained properly. He will also check up records of spares parts received and consumed including tyre register, battery charge record, fuel consumption records and carry out preventive maintenance scheduled of the equipment as required.

(ii) He will exercise control over the subordinates for proper use of equipment, materials, spares etc.

(iii) He will correctly work put the rate of hire charges of the tools and plants as per orders issued from time to time and report to Sub-Division. He will also take action for revision of the rates as may be required under the rules and for executing the agreements for hire. He will see that no tools and plants are given on hire without recovery of prescribed security deposit and ensure that the tools and plants are given on hire are returned in good and working condition. He will also ensure by adequate supervision that the machinery given on hire to contractors is properly maintained. In case of damage, he will give memo while issuing receipt of such tools and plants received back from the works.

(5) Electrical Wing:

He will maintain and take action for repairs to electrical installations and machineries.

3.0 Common duties of Mistries and karkoons (including canal inspectors on canals) working in Irrigation, Roads & Buildings, Port, Mechanical Organization and Electrical Wings.

(1) He will send the daily report of the work supervised by him. He will report the quantity of work done with the consumption account of materials, as well as deficiency or substandard work noticed by him. He will maintain proper registers required for the consumption of materials. He will send the report regarding consumption of cement etc., giving the quantities of work done and theoretical and actual consumption etc. as required under the rules.

(2) He will maintain the muster rolls properly and send the daily reports regularly. He will identify the persons during payment. He will achieve the quantity of work done so as to be commensurate with the payment to the labour.

(3) He will assist the J. E., Supervisor, and the overseer in the maintenance of materials at site account, road metal returns, empties, and other duties to be performed by him.

4. Specific duties of Mistries and Karkoons in Different Wings.

(1) Irrigation Wings :

(i) He will receive applications, prepare the demand statement and take, action for distribution of water as required under the rules.

(ii) Me will draw Panchnamas and assist the J. E., Supervisor or Overseer to perform his duties efficiently.

(2) R & B, Port, and Electrical Wings :

He will assist the J. E., Supervisor, or Overseer for discharging his duties.

(3) Mechanical organization

(i) He will keep the records of operation, maintenance and repairs of the machinery, history sheets, log books and other materials/spare parts receipt and consumption records including type register battery charge record and fuel consumptive records in accordance with rules and with their use.

(ii) He will assist the Junior Engineer/Supervisor or Overseer in discharging his duties.

* (G. R. P.W.D. No. EST-1077/(8)/G. Dt. 14-4-77 and G.C. P.W.D. No. EST-1077/(8)/(l)/G. Dt. 16-6-77.)

J. WORK OF THE ELECTRICAL BRANCH

59. The work of preparation of plans and estimates for Electrical installations in Government Buildings, Administrative, Functional and Residential for the whole of the Gujarat State and the supervision of such works when executed by Contractors and maintenance of all installations is looked after by a separate Organization which is headed by the Chief Engineer (Electrical) with head quarter at Gandhinagar.

The executive Wing of Electrical Organization is under the administrative control of the R. & B. Department and attends to Electrical installations works in Government Building as stated above. For this purpose the Chief Engineer (Electrical) is assisted by the Executive Engineer, Electrical Divisions under his control. There are four electrical divisions located one each at Ahmedabad, Baroda, Rajkot and Gandhinagar each in charge of Executive Engineer (Electrical). There are 3-4 sub-divisions each in charge of Deputy Engineer, Electrical, to assist the various aspects of Electric, Installation works such as preparation of plans and estimates for Electrical installation works, Air-conditioning plants, pumps, lifts sub-stations, pannel Board, etc. in Government Buildings and supervision over all such works when executed and their maintenance.

Original Electrical works. These fall in two groups only;

(1) New Electrical installations (fittings and Wirings). The progress of each work depends on the progress of each civil work. Generally the Electrical work is carried out in pace with the civil work and the programme is so adjusted that the electrical work is started and completed simultaneously with the completion of construction of the Building.

(2) Grant for Installation of Air-conditioning Plants, pumps, lifts, pannel boards in Government Buildings. Funds for original electrical works are released either by Govt, directly or through the concerned Superintending Engineer (Civil) Executive Engineer (Civil) to the Executive Engineer of Electrical Divisions.

The work of original Electrical installation in Government Buildings costing up to Rs. 7,500 (excluding the cost of ceiling fans and tube lights etc.), are to be executed by the concerned (R &. B) Divisions except in Ahmedabad City and Gandhinagar Township. In Hospitals and Medical Colleges at Ahmedabad, Jamnagar, Baroda and Surat, the original works of Electrical installations of any amount as well as maintenance of Electrical Installation is looked after by Electrical Division. The work of original Electrical Installation of any amount in Dangs Dist., is also carried out by Executive Engineer, Electrical Division, R & B D., Baroda.

In addition, the Electrical Organization carries out Electrical works of Buildings belonging to the Public Health, Engineering Department, Irrigation Department, Forest Deptt. etc., if required. This Organization also does technical scrutiny of plans and estimates in respect of Electrical Installation of Agriculture Department, for its /Dairy Project. The plans and estimates of electrical installation of Kadana Project, Dharoi Project, Panam Project etc., are also scrutinized by this Organization as and when required.

Maintenance and Repairs of Electrical Installation in Government Buildings. The Electrical Organization looks after the maintenance and upkeep of Electrical Installation, Lift, Air-Conditioning Plants, Mortury Plants, Pumps, water coolers, Pannel Board, sub-stations. Refrigerators, Gysers, Sound system and temporary Installation in Government Buildings in the State including Gujarat Bhavan and Emporium Building at New Delhi.

This organization also scrutinizes plans and estimates and carries out works of electric installation of local bodies. Universities, Semi-Government Bodies as Deposit Contribution works as and when required.

60. Deleted.

61. Deleted.

62. Deleted.

K. WORK OF THE PUBLIC HEALTH BRANCH

63. Deleted.

L. ARCHITECTURAL ORGANIZATION

64. The importance of designing of building in a scientific way iin the context of their healthy development needs no emphasis. The-task of preparing architectural designs for all Govt, building projects (residential as well as non-residential) in the state has been assigned to a separate organization known as the Architectural Organization which is headed by the Chief Architect to Government with head-quarter at Ahmedabad. The non-residential building projects comprise of varied nature and magnitude such as Administrative buildings, Educational and technical educational building, Health and medical buildings, buildings pertaining to law and order, Tourism Agriculture and Panchayat and other miscellaneous subject. One separate unit of this office deals exclusively with building projects pertaining to irrigation side. This office has its jurisdiction over the entire State. The main functions of this organization are :

(a) To prepare designs including working drawings and specifications for various Governments building project on the basis of the functional requirements and site particulars received from client departments and Executive Divisions respectively, and to furnish working drawings to the Executive Engineers of the Executive Divisions in time for showing tender inquiries.

(b) To advise regarding the suitability of site for building constructions, their subsequent development from land scapping point of view and regarding constructional and aesthetic problems during constructions of buildings through periodical site visits.

For carrying out these functions, the Chief Architect to Govt, is assisted by five Deputy Architects and other gazetted and non-gazetted staff.

DESIGNS (R & B) CIRCLES

64-A The jurisdiction of this circle extends over the entire state in regard to the design of bridge projects and building projects. The functions and duties of this circle can be summarized as here under :

I. Bridge Projects

(i) Finalizing sites and preparing plan, estimates, detailed structural designs and R.C.C. working drawing (for execution) for the major Bridge projects in the State.

(ii) For bridge projects where tenders are accepted on the 'contractors own design', scrutiny and approval of the structural designs and R.C.C. working drawings submitted by the contractors.

(iii) Advising and guiding the local officers on all technical matters relating to Bridge projects from the stage of collection of survey data and preparation of draft Tender Papers to the physical completion of the bridge.

(iv) Standardization of design and working drawings for various bridge components i. e. preparations of standard type designs to the extent feasible.

(v) Compilation of statistical 'data relating to bridges.

II. Building Projects :

(i) Preparing detailed structural designs and R. C. C. working drawings for building structures in State.

(ii) For Building projects where tenders are accepted on the 'contractors own design, scrutiny and approval of the structural designs and R.C.C. working drawings, submitted by the contractors.

(iii) Advising and guiding the local officers on technical aspects relating to the design and construction of Buildings.

(iv) Standardization of designs and drawings and designs tables.

III. Other Technical Functions :

(i) Technical investigation of cases of failure of distress in. Bridges and Govt. Buildings and evolving remedial and technical restorative measures for the same.

(ii) Study and application of latest techniques in the design and construction of Bridges and Building Projects by keeping in close touch with organization like the Indian Roads Congress, Indian Standards Institution and the-National Building Organization etc. and their publications.

(iii) Participating in study groups, technical committees and technical seminars at All India Level.

(iv) Scrutiny and giving approval where necessary of structural designs and working drawings received from local bodies, corporations and Govt, undertakings in respect of Bridges, and Buildings as per prevailing Government orders.

(v) There is also a Selection Committee for Assistant Engineers, Additional Assistant Engineers and Overseers functioning under this Circle. The duties of the Committee are to recruit Additional Assistant Engineers, Overseers and other inter-circle transfers and postings. Selection Committee also prepares the seniority list of Technical Assistants, sub-overseers and Mistries of State level for promoting them. One temporary establishment of Overseers (Civil) Selection Committee also distributes the work of Technical function regarding the scarcity works in the state. Selection Committee also prepares selection list of Assistant Engineer (Civil) for adhoc appointment of Assistant Engineer.

QUALITY CONTROL UNIT

64 (B) The quality control unit carries out inspection of works "of Roads, Buildings under the jurisdiction of the state and Panchayat with a view to ensure the quality of work, more economical utilization of materials and effective control of those works. Besides supervision and checking of works, complaints regarding quality of work are also investigated.

(G.R.B.& C.D. No. EST-1182/307/FDt. 27-4-82.)

M. EXAMINATIONS

(a) Procedure and Rules regarding Professional Examination of Officer of the Public Works Department;:

65. Assistant Ex. Engineer recruited directly to the Gujarat Service of Engineers Class I, Deputy Ex. .Engineers of the Gujarat Service of Engineers Class II and the officers recruited directly to the Gujarat State Service with the status of the Assistant Ex. Engineer of the Gujarat Service of Engineers Class I or Deputy Ex. Engineers of the Gujarat Service of Engineers Class II are required to pass professional examination in accordance with the instructions and Rules laid down in Appendix II and II-A of P.W.D. Manual Vol. II.

Note : 1. Deputy Ex. Engineers, who are between the ages of 40 and? 45 years on the date of their appointment, should be exempted from the requirement of passing the professional examination of Deputy Ex. Engineers except in the subject of "Accounts." These orders should have retrospective effect from 29-2-54.

Note : 2. If all the conditions under rule No. 1-A of Appendix-2 accompanying G. R. P.W.D. No. PER-1058,'12746-Gdt. 28-8-54 are fulfilled, the orders granting exemption to Class-II officers and Class-Ill employees should be issued by the Head of Departments. In respect of (granting exemption) to Class-I officers the orders of Government shall have to be obtained,

(b) Professional Examination of Assistant Engineers, Addl. Asstt. . Engineers and Overseers :

66. Overseer, Addl. Asstt. Engineers and Asstt. Engineers are required to pass a professional examination in accordance with the syllabus and laid down in Appendix-II-B of P.W.D. Manual, Vol. II..

(c) The Government Officer's Regional Language Examination Rules :

Gujarat Government servants (Lower standard and Higher standard Gujarati Language Examination) Rules, 1970 as amended from time to time.

(G.N. GAD.No. GS-28-BRT-1268-70-K dated 14th August, 1970} -i shall be followed.

(d) Oriental languages :

67, 67-A, and 68 Deleted.

N. EMPLOYMENT ON PANCHAYAT WORKS

69. Superintending Engineers are required to exercise, in addition to their ordinary duties, supervision over Local Fund Expenditure in communication, with the civil officer when such supervision is required to be exercised under the Gujarat Panchayat Act of 1963.

70. Members of the engineering and subordinate establishments of the Department may be employed on Local Fund Works wholly or in addition to their regular duties when such employment is not detrimental to the

public service. They will not, however, be granted any extra remuneration except as provided for in rule 351 of the Bombay Civil Services Rules (as adopted by the Gujarat State)

7.1 (a) The transfer of members of the Department to service under Local Funds not administered by Government will be regulated by the rules in Chapter XII of All India Services Rules Manual, and by those in Chapter VI of the Bombay Civil Service Rules Manual, Volume I, as the case may be-

(b) The Service of-

(i) The members of the Gujarat Service of Engineers.

(ii) Temporary Engineers on annual sanction, and

(iii) Members of the Gujarat Subordinate Engineers service and other non-gazetted and inferior service who are employed after the 25th May, 1926-will if Government finds such a course necessary at any time, be liable to be lent to or placed at the disposal of District Panchayats.

O. TRANSFERS

(a) Inter-State and Inter-departmental Transfers:

72 Before the transfer of any officer or subordinate of the Department from one province, or from one branch to another is carried out a confidential report of this character and qualification should invariably be forwarded to the authority by which the transfer is ordered, for transmission to the province or branch to which he is under transfer. It should always be distinctly stated in the report whether the promotion of the officer would have been recommended had he not been transferred.

72-A member of work-charged establishment who are transferred from one project to another whether in the same or in another circle should be treated as in continuous service for purposes of pay, leave, etc. provided the transfer is from and to work-charged establishment only and there is actually no break between their employments of the two projects. (See also note No. 5 of paragraph 89)

(b) Transfers of Divisional and sub-divisional charges :

73. A register of incumbents of charges should be kept in every Divisional office showing the period of incumbency of each officer who has held charges of the Division and of the serveral subdivisions, and in each sub-divisional office, a similar register of the incumbents of that Sub-Division only, should also be kept.

74. In the case or any sudden casualty occuring or any emergent necessity arising for an officer to quit his charges, the next senior officer of the department present will take charge. When the person who takes charge is not a gazetted officer, he must at once report the circumstances to his nearest departmental superior, and obtain orders as to the cash in hand, if any.

75. An officer must not delay making overcharge alter the arrival of the relieving officer; nor must he, without a medical certificate or the permission of his immediate superior officer, leave the station before the arrival of his successor. In this connection, see paragraph 115.

76. Every transfer of charge of a gazetted Government servant should be reported by post on the same day to the Accountant General, Gujarat, Rajkot or concerned pay and Accounts Officer (if any).

77. The relieving officer will, take up the expenditure of cash and stores from and for the first day of the month during which the relief took place and submit the next monthly accounts in the same manner as if he has been in charge during the whole month. But the relieved officer remains responsible that proper explanation is forthcoming for transactions during his incumbency.

78. If the relieving officer fails to bring to the notice within a reasonable period any deficiency or defect in work or stores taken over from his predecessor he will be held responsible for the same both as to quantity and quality, so far as he was in a position to ascertain it.

79. In the case of transfers of Divisional and sub-divisional charges, 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 relieving officers, showing the cash and imprest balances and the number of unused cheques made over and received in, transfer by them respectively. A copy of this note, together with the following documents, should be forwarded the same day to the Superintending Engineer in the case of Divisional or to the Executive Engineer in the case of sub-divisional charges.

(1) Transfer report, P.W.D. Standard Form No. 569-E being used, in the case of Sub-Divisional charges.

(2) Receipts of Stock, Tools and Plant and other stores under the immediate charge of the relieved officer, Forms A and being used for Divisional and Sub-divisional charge respectively.

(3) A detaile report (P.W.D. standard Form No. 468-E) on the state of surveying and mathematical instruments. In the case of transfer of Divisional charges, this Report should be in respect of instruments at head-quarter only.

(4) Detailed handing over notes of all works in hand, any orders remaining to the complied with, and any points of importance to be brought specially to notice. The receipts of cash and stores balances should be prepared by the relieved officer but the relieving officer should note any inaccuracies therein so that the Superintending Engineer or the Executive Engineer as the case may be may pass such orders in respect of any deficient articles as may be necessary. A copy of the receipts may be given to the relieved officer if desired by him.

FORM-A

Received in transfer from A.B. late Executive Engineer......... Division the stores in his personal charge as detailed in the annexed list.

The.balance returns of stock and tools and plant in charge of all Sub-divisional officers for the half year and year ending......... respectively are on record, and the divisional stock returns have been prepared to end of.

C.D).

(Station and date)

Executive Engineer......Division

FORM-B

Received in transfer from A.B. late officer in charge...Sub-division the stock and tool and plant which have been/in his personal custody, as detailed in, the last balance return; and account of receipts and issues to date. The returns for the year ended....... the half year ended and for the months of......for the whole sub-division have been submitted to the Executive Engineer, and: the account of daily receipts and issues for the current month has been written upto date.

C.D.

(Station and date)

Relieving Sub-Divisional Officer.

80. The relieving officer should then, unless otherwise ordered, proceed with the relieved officer to inspect the records, cash, stores, works and materials at site of works, in charge of subordinates, but in the case of the transfer of a Divisional charge, the relieved officer should accompany the relieving officer in the inspection of the out stations when so directed by the Superintending Engineer. The relieving officer should examine the accounts, count the cash, inspect the stores, and count, weigh, and measure certain selected articles, in order to test the accuracy of the returns, and should minutely examine the works in progress as to their, quality, and as to their accordance with the sanctioned plans and and estimates; he should also record his opinion as to the correctness of the accounts of materials at site. In this connection see paragraphs 366 also.

81. The relieved officer should give the relieving officer a list and a memorandum showing all the works in hand and the orders remaining to be complied with detailing such matters as particularly require his attention with full explanation of any peculiarity of circumstances or apprehended difficulties. He should also furnish the relieving officer with a complete statement of all unadjusted claims, with the reasons for their not having been adjusted in due course, and a report as to any complication likely to arise owing to their non-adjustment.

82. The relieving officer, in reporting than 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. In the case of the transfer of a Divisional charge, he should describe the state to the records cash, stores and works, mentioning what out stations he has yet to inspect and when he proposes to visit each.

83. The Relieving Divisional Officer should mention specially in his transfer report, whether the accounts may be considered fairly to represent the progress of the works.

84. In this case of transfers of charges other than, those of Divisional and Sub-Division, the Executive Engineer should issue instructions as to the works to be jointly inspected by the relieved and relieving officers. '

85. In the case of the transfer of a Division charge, the report of completion of transfer should, except in special circumstances, be submitted within fortnight of such a transfer. In the case of any disagreement between the relieved and relieving officers a reference should be made to the Superintending Engineer.

86. The transfer report of a Sub-Divisional charge should, on receipt by the Executive Engineer, be scrutinized by him, any remarks, necessary being entered in the column provided for that purpose. The report should then be forwarded to the Superintending Engineer, who after passing such orders as may be, necessary, should return into the Executive Engineer for record in the Divisional Office.

87. In the event of the contingency of the nature mentioned in paragraph 74 above occurring in the case of a divisional or Sub-Divisional charge the succeeding officer should take action as above prescribed and assume charge, .forwarding to the Superintending Engineer or the Executive Engineer, as the case may be, the receipts usually forwarded by the relieving officer.

P. EMPLOYMENT OF TEMPORARY AND WORK CHARGED ESTABLISHMENT

(a) Temporary Establishment

88. (i) In order to meet the demand for extra supervision which may arise from time to time, as well as to ensure that the P. W D. Establishment shall be capable of contraction as well as of expansion as the expenditure on works diminishes or increases, the permanent establishments may be supplemented by temporary Establishment to such extent as may be necessary and varying in strength from time to time according to the nature of the work to be done Temporary Establishment will include all such non-permanent Establishment, no matter under what titles employed as is entertained for the general purposes of a Divisional or a Sub-divisional or for the purposes of general supervision, as distinct from the actual execution of work or works,

(ii) If members of temporary establishment are engaged for a specific work, their engagement lasts only for the period during which the work lasts. All the temporary appointments should always be made "until further orders" and persons so appointed should clearly be given to understand that they are liable to be discharged at any time without any reasons being given. The conditions should be clearly explained to the persons and a written declaration obtained from them that the terms have been clearly understood by them.

Note 1:- Petty establishments and establishment whose pay is charged to works are exempted from submitting temporary service declaration.

Note 2:- Assistant Engineers, Addl. Asstt. Engineers and Overseers recruited after the 16th December, 1958 should be required to give an advance notice of minimum 3 months of their intention to resign the post and Government should, on its part, give them similar advance notice of minimum 3 months if their services are to be terminated. The condition regarding giving advance notice of minimum 3 months, which will be binding on both the sides, should be specified the appointment orders.

(iii) The Powers of Superintending Engineers and Executive Engineers to sanction temporary establishments are given at serial No. 2.

(a) In compendium of powers.

(iv) The leave, travelling and other allowances of temporary establishments are regulated by the relevant rules in the Bombay Civil Services Rules. They have ordinarily no claim to pension.

(v) Superintending Engineers are authorized to grant conveyance allowance to members of temporary revenue establishments at the rates and on the conditions mentioned in the case of the members of work charged establishment in sub-clause (iv) of clause (c) of Paragraph 92.

(vi) Transfers of temporary persons ordered by local officers should be restricted within the Divisions as far as possible.

(b) Work-charged Establishment.

89. Work-charged posts are just any posts whose pay is directly debited to the work, and work-charged staff are those employed in such posts without having any position in the regular establishment.

Works establishment will include such establishment as is employed upon the actual execution, as distinct from the general supervision of a specific or of sub-works of a specific project or upon the subordinate supervision of specific work or of sub-works of a specific project, of the departmental labour, stores and machinery in connection with such a work or sub-works. When employees borne on the permanent or temporary establishment are employed on work of this nature their pay etc. should for the time being be charged direct to the work; the pay etc. of their substitutes on the regular establishment being charged to the minor head 'Establishment. At present the limit upto which expenditure on Work-charged Establishment can be incurred is 2 per cent of Expenditure to be incurred on works.

Note 1:- The establishment provided for surveying drawing, tracing etc. in estimates for preparation of projects should be regarded as engaged on the execution of the work and should therefore be treated work-charged.

Note 2:- Competent authority may waive the rule, which prescribes that work 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 vide serial No. 5 in compendium of powers.

Exception : In the case of work-charged establishment employed on various maintenance and repairs works and occasionally on original minor works, the names of works on which such establishment is employed need not be specially mentioned while according sanction to such posts, the cost being allocated by the Executive

Engineers between the works concerned in proportion to the time super on chose works.

The Executive [Engineers except those of Electrical Divisions should maintain a proper record of the data for distributing the cost of such establishment charged to various works for scrutiny at the time of local audit inspections.

Note 3:-The work-charged establishment should be discontinued when works on which they are employed are temporarily stopped or suspended and re-employed as soon as works are resumed. .

Note 4:-Employees borne on the permanent. establishment should be employed on the actual execution of work, only in the case of important major works.

Note-5. Executive Engineer shall be competent to transfer work-charged persons within the Division, Superintending Engineers of the circles shall be competent to transfer work-charged persons from one Division to another Division, the zonal authority shall be competent to transfer work-charged persons from one circle to another circle and the Government from one zone to another zone ( W.C. P.W.D. No. WCE-4477/34-G dated 13th January, 1978)

Note 6-If employees on permanent and temporary establishment transferred to work-charged establishment are allowed the house-rent allowance and compensatory local allowance on the condition that they continue drawing pay and allowances as admissible to them while on regular establishment, the substitutes appointed against these posts on regular establishment should not be granted, house-tent allowance and compensatory local allowance as these persons would have been appointed on the work-charged establishment but for the deputation of the employees on regular establishment to Work charged establishment,

90. The cost of works establishment must be shown as a separate sub-head of the estimate.

Note 1-In the case of estimate of all the works including those. works of the modernisation of road surfaces, the provision for work charged establishment should be made at 2 per cent of the estimated cost.

Note 2-When provision for works establishment is made in an estimate on a percentage basis it should invariably be calculated on the estimated cost of the work inclusive of contingencies so that the provision may be adequate even when the amount for contingencies has to be utilised.

91. In all cases previous sanction of competent authority to the employment of work-charged establishment is necessary which should specify in respect of each appointment (1) the consolidated rate of pay (2) the period of sanction and (3) the full name (as given in the estimate) of the work and the nature of duties on which the person engaged would be employed, Powers of Superintending Engineer and Executive Engineer to sanction work-charged establishment are detailed at Serial No. 2(Z) in compendium of powers.

91 A The Superintending Engineers of Circles, the Director of Gujarat Engineering Research Institute the Electrical Engineer to Government and the Executive Engineers of Divisions are authorised to employ subordinates (Asstt. Engineer, Addl. Asstt. Engrs. and Overseers) and Khalasis under them on work-charged establishment where necessary for detailed supervision of works provided their cost is met from the provisions for the work-charged establishment in the estimates of works and subject to the limits laid down at serial No. 2 in compendium of powers.

(c) Miscellaneous Rules relating to work-charged Establishment, (i) Pension, leave salary allowances etc.

92. Work-charged employees under Public Works Department (excluding Panchayat) who have experience of five years continuous service on work-charged establishment on 8th January, 1976, should be treated on par with the persons on temporary establishment under public works department in the matters of pensionary benefits, general provident fund scheme and Revised Leave Rules, 1935. (G.Rs. P.W.D. No. PAS-5575 45-G dated 8th January, 1976 and No. * WCE-1168.9953-2-G dated 13th Sept. 1978)

(1) Members of work-charged establishment are generally governed by the Bombay Civil Service Rules, but those work-charged employees who have put in less than five years service, are not entitled to any pension, leave salary or travelling allowances except to the following extent:

(a) wound or injury pension and gratuity when admissible under the rules on the subject in the Bombay Civil Services Rules Manual.

(b)(1) The authority competent to fill up the post may grant leave to such members as are employed on regular work from year to year upto l/22nd of period of continuous duty performed and limited to one month at a time for first 3 years of service subject to the following conditions :

(i) that if no substitute be appointed the leave allowance to the absentee shall be his pay on the day before the leave commences; and if a substitute is appointed it shall be the excess if any of such pay over that of the substitute;

(ii) that leave on the first occasion shall not except for special reasons which must be recorded in each case, be granted unless the applicant has served for at least 22 months continuously; the service rendered by him on temporary establishment prior to his transfer to work-charged establishment should also be taken into account provided there is no break in his service.

(iii) that leave shall not be permissible.

(1) Unless, so far as can be foreseen at the time of granting leave, the employee's services will be required for a period of not less than six months after the expiry of the leave and.

(2) Unless the employee signs an agreements to the effect that he will resume duty on the work-charged establishment should his services be required for a period of not less than six months after the expiry of his leave on pain of forfeiture of his leave salary; and

(iv) that no leave accounts shall be maintained and leave earned shall not be cumulative, i.e., the leave due at any time will be calculated only on the period of continuous duty then performed and that whenever duty is interrupted all claims to leave earned upto that the date will be forfeited.

(v) (i) Member of the work-charged establishment shall be eligible to have earned leave at the rate of 15th days for every six completed months spent on duty commencing from January. However, they will start availing of earned leave at this rate only after they have put in three years of service. The member of work-charged establishment shall be eligible to have earned leave upto "first three years" as per para 92 (b)(l) above.

(ii) As in the case of temporary employees, they are permitted to accumulate leave upto 180 days, but only 120 days leave can be sanctioned at a time.

(iii) Further the competent authority sanctioning the aforesaid leave must be satisfied that the persons concerned on work charged establishment will continue in service beyond the expiry of the period of the sanction leave.

** (b) (II) Leave Travelling concession and encashment of leave.

The work-charged employees who have put in three years continuous service, will be entitled to leave travelling concession on par with the temporary Government employees (** G.R. P.W.D. No. WCE-1169-2-G dated 18th January, 1971).

(1) Persons appointed on work-charged establishment will be eligible for encashment of earned leave in accordance with the permissions contained in G.R.F.D. No. RRR-07/1428-J dated 29th March, 1971 and as amended from time to time. (* G.R. P.W.D, "No. WCE-1169/9953-2-G dated 27th May, 1971.)

(b) (iii) Members of the work charged establishment will be entitled to have extraordinary leave for a maximum period of 120 days subject to the same conditions as in the case of earned leave, vide para 92(v) above. The extra-ordinary leave enjoyed beyond the period of 120 days will constitute break in service. The question of sanctioning extra-ordinary leave beyond 120 days would not arise.

This restriction applies for each occasion of sanctioning leave in the entire length of service of work-charged establishment.

(c) (i) A Divisional Officer may allow members of the work-charged establishment actual travelling expenses, for journeys performed (i) within this state or to and from a district or Foreign State or Settlement adjoining his Division and (ii) in the interest of the work on which he is employed.

The members of the work charged establishment other than lorry drivers and cleaners should be held eligible for daily allowance for halts outside their sphere of duty as admissible to corresponding permanent and temporary establishment under the Bombay Civil Services Rules. The expenditure on this account is debitable to the work to which the pay is debited.

The work charged lorry drivers and cleaners may be granted daily allowance as admissible to corresponding lorry drivers and cleaners on the permanent and temporary establishment for their halts outside the head-quarters subject to the limitations laid down in G.R.F.D. No. 904/33, dated 20th December, 1950.

(ii) Members of the work-charged establishment may be allowed transfer travelling allowances, joining time and joining timer pay as is admissible to the persons on temporary establishment, under Bombay Civil

Services Rules and other instructions issued by Government from time to time. The family members of the persons on work charged establishment shall also be entitled to get transfer travelling allowances as in the case of family members of the temporary employees on temporary establishment.

(iii) Subject to the conditions mentioned in item (ii) above persons on the work-charged establishment when transferred to that temporary or permanent establishment should be allowed actual transfer expenses incurred by them. The-payment of expenses should be limited to the amount: admissible under the Bombay Civil Services Rules.

(iv) Executive Engineers can sanction by debit to the work: concerned travelling and other incidental expenses incurred in connection with medical treatment rendered to an injured workman required to be removed on the advice of the-medical authorities from a taluka dispensary to a District Civil Hospital or from one hospital to another having more facilities for prompt treatment provided the patient is given the hospital treatment which a person of this class would usually be given.

(v) Superintending Engineers are authorized to grant conveyance allowance at the following rates to members of work-charged establishment, with the exception of Asstt. Engineers, Addl. Asstt, Engineers and Overseers if the conveyance is considered necessary for the efficient performance of their duties:

(i) for maintaining a pedal bicycle Rs. 3 per mensem

(ii) Deleted.

(iii) Deleted.

The grant of cycle allowance to the aforesaid staff should be subject to the following conditions :

(1) The staff member should maintain the pedal bicycle in upto date working condition.

(2) The area of sphere of duty of the staff member concerned should be an area spread over 8 kilometers.

(3) It shall be the responsibility of the sanctioning authority to justify the necessity of the grant of cycle allowance in individual case and to see that the conditions are fulfilled before the cycle allowance is granted. (* G. R. P. W. D.No. COA 1276/2-G-i dated 18th July, 1978).

The above rates are maximum once and where the conditions are good, they should be lower. The allowance should cease as soon as the holders are transferred to duties in the performance of which no conveyance is required. The rate of conveyance allowance to work charged Asstt. Engineers, Addl. Asstt. Engrs., and Overseers should be that required in view of the amount of travelling and the conveyance maintained subject to maximum allowed to permanent Asset. Engineers, Addl. Asstt. Engrs. and Overseers.

(vi) Executive Engineers of Divisions are allowed to make, on their own responsibility, advances for actual travelling expenses to persons on the work-charged establishment by debit to the suspense head "Misc. P.W. Advances" pending recovery of the same from the travelling allowances bill or pay of the persons concerned.

(vii) Mistries and Karkuns on work charged establishment when placed in charge of permanent beats should be granted permanent travelling allowance of Rs, 10 pet mensem plus-increase if any, sanctioned from time to time.

(viii) Persons appointed on work-charged establishment will be eligible for getting compensatory Local Allowance wherever admissible under the rules. In this respect they will be on par with the temporary Government servants. (* G.R.P.W.D. No. WCE-1169;9953-2-G dated 27th May, 1971)

(d) Deleted.

(e) Deleted.

(f) Officiating service on regular establishment rendered by a person on the work charged establishment should be treated as duty for purposes of increment in the original post on the work-charged establishment.

(g) The officiating service of a member on the work-charged establishment in a post on the regular establishment and vice-versa should not constitute an interruption of service in the work charged or regular establishment for the purposes of calculating the leave.

(h) The Service Books should be opened and maintained for all categories of the staff on work-charged establishment.

(i) The work-charged establishment in this Department should pass the Hindi Examination prescribed in Government Resolution Political and Services Department No. 2541/34, dated 1st September, 1951 and as amended by Government from time to time.

(j) Work-charged Government servants obliged to appear for the above Examinations at places other than their head-quarters should be granted travelling allowances according to the provisions of paragraph 92(c)(i) of this chapter-

(k) In the case where there appears a primafacie case of the.serious misbehavior or the lapse on the part of work-charged employees, then in pursuance of "master-servant relation", they should be giver an opportunity of defence after serving a charge-sheet on them. In such a charge-sheet no reference either or "Gujarat Civil Services, Conduct, Discipline and Appeal Rules" or of any rules should be given. After taking into consideration his defense and in pursuance of "master-servant relation", he should be dismissed from

Government service if the charge(s) against him appear(s) to be proved. (* G.C.P.W.D. No. 7166(99) Pt. III-E-1 dated 13th October, 1969).

(1) Members of the work-changed establishment shall also be eligible for Government accommodation, if available, according to their turn, and those who can not be provided accommodation shall be granted house rent allowances, wherever admissible under the rules.

(m) No work-charged establishment should be retained in service beyond the age of 58 years and upto 60 years unless the persons are physically and mentally fit for continuance in service beyond the age of 58 years.

(n) Recruitment on the work charged establishment of average persons upto the age of 58 years is permissible in case of suitable persons within the prescribed age limits are not available, provided they have previous P. W. D. experience which is considered sufficient by the local officers.

(o) Deleted.

(vide G.C. B & C D No. ATS-2479/24082-14-G dt. 8-7-79)

(p) The members of the work-charged establishment who are transferred from one project to another whether in the same or in another Circle, should be treated as in continuous service for purposes of pay leave etc. provided the transfer it from and to work-charged establishment only and there is actually so break between their employment on the two projects.

(q) The grant of casual leave to members of the work-charged establishment should be regulated in accordance with the general rules.

(r) A member of the work-charged establishment may be allowed to remain absent with pay for attending courts when summoned and in such cases the subsistence allowance recovered by him should be credited to the work concerned.

(s) The Sub-Divisional Officers have been empowered to grant casual leave to members of the work-charged establishment serving under them, as is given to them in the case of members of the permanent and temporary establishment.

(t) Members of the work charged establishment are allowed to avail of public holidays of local importance at the discretion of the Sub-Divisional Officer, subject to the same condition as apply to a Sunday.

(u) Labour such as Mukadams and wiremen employed continuously should be treated as work-charged and paid monthly. Mile coolies should, however, be considered as daily labourers and half a day off should be granted to them on bazar days with-out any deduction of wages therefore, no other leave would be admissible.

(v) Members of work-charged establishment, when holding 'Key Posts' are not to remain at one place for more than 4 years.

(w) Deleted.

(x) Leave admissible to a Government servant on the work-charged establishment can be granted to him on his appointment on regular establishment whether permanent or temporary and vice versa.

The leave earned on regular establishment is to be calculated separately according to the rules applicable to each kind of service and added together. The leave cases already decided between the period from 30th July, 1951 to 12th June, 1954 should be re-opened for the purpose of re-calculations of leave but not for commutation of leave already sanctioned.

In view of the orders issued in G.C.P.W.D. No. 6919/36, dated 30th July 1951 especially paragraph-2 (iv) thereof, the service on the work charged establishment when followed by temporary service should be taken as continuous and one spell only, for computing 3 years service for the purpose of leave.

In case, where a person on regular establishment is appointed to a lower post on the work-charged establishment, on subsequent appointment of such person on the regular establishment, the service on the

work charged establishment in the lower post should be deemed to constitute a break in service for fixation of pay.

(y) Deleted. (G.C.P.W.D. No. STS-1473 (22) E.-5-G dt. 17-11-77.)

(z) The pay drawn on the work-charged establishment should not be taken into account in calculating average leave salary in the case of the work-charged persons promoted to permanent establishment.

82-A Instructions on procedural matters in respect of persons. appointed on work-charged establishment under Public Works Department.

(1) The recruitment rules for the various posts followed in the case of temporary establishment should be strictly followed in the ease of similar posts on work-charged establishment, No posts on work charged establishment should be filled in unless the recruitment rules are framed.

* (1) (a) At the time of making recruitment on work charged establishment, the recruitment should be made keeping in view the prescribed educational qualification and age-limit laid down in the recruitment rules for the same post of temporary establishment except relaxation in the matter of these qualifications having been made by Govt, under special orders.

(G.C. P.W.D. No. EAW 1965/88368/605/G, dated 5th April 1969.

(2) All appointments on work charged establishment shall be made through Employment Exchange.

(3) No. persons shall be appointed on work charged establishment without production of the Medical Certificate of fitness as required in the case of persons appointed on temporary establishment.

(4) The character and. antecedents of the persons appointed on work charged establishment shall be verified as is done in the case of persons appointed on the temporary establishment.

(5) The seniority of the members of the work-charged establishment shall be maintained at Circle leave only.

ZONAL AUTHORITIES UNDER R &. B D.

* (5) (a) The Zonal Authorities for North Gujarat Zone, South Gujarat Zone and Saurashtra-Kuchchh Zone under Roads and Buildings Department shall respectively be the Superintending Engineer, (i) Ahmedabad R &. B Circle No. 1 (ii) Vadodara R & B Circle and (iii) Rajkot R & B Circle.

The work of preparation/maintenance of seniority list of work-charged employees working under the aforesaid three zones as well as the work of retrenchment and absorption of work charged employees shall be done by the concerned Zonal Authority.

(* G.C B &.CD. No. WCE-1578/18440/5/G, dated 1st August, 1979)

ZONAL AUTHORITIES UNDER IRRIGATION DEPARTMENT

* (5) (b) The Zonal Authorities for North Zone South Gujarat Zone and Saurashtra-Kachchh zone under Irrigation Department shall respectively be the Superintending Engineers, (i) Ahmedabad Irrigation Project Circle (ii) Vadodara Irrigation Circle and (iii) Rajkot Irrigation Project Circle.

The work of preparation/maintenance of seniority list of work-charged employees working under the aforesaid three zones as well as the work of retrenchment and absorption of work-charged employees shall be done by the concerned zonal Authority. (* G.C. I.D. No. WCE-1578/15440-5-G, dated 1st August, 1979).

(6) The confidential reports and ephemeral rolls shall be maintained in respect of members of work-charged establishment as is maintained in the case of temporary Government Servants on temporary establishment.

* 92-B The General Provident Fund Scheme (i. e. the provisions of the Bombay General Provident Fund Rules as set out in Part-II of Schedule I of Government notification. Finance Department No. PFR-2462-444-J, dated 15th July 1963 as amended from time to time) will be applicable to the work charged employees of the Public Works Department, (Excluding Panchayats) as have completed five years' continuous service and such employees shall be governed by the rules contained in Annexure 'A' given here below :

ANNEXURE-A

Rules to prove for General Provident Fund Scheme for the work charged employees of the Public Works Department.

1.1 The fund shall be called "The General Provident Fund of the Public Works Department work charged employees." It shall be establish with effect from January 1976 and shall be regulated by the Bombay General Provident Funds Rules as set out in part-II of Schedule-I of Government Notification, Finance

Department No. PFR.-2462-444/J, dated 15th July. 1963 as amended from time to time, subject to the following modifications.

1.2 Every work charged employee of the P.W-D. who has put in five years' continuous service, shall join the fund.

2.1 Emoluments in the case of these work charged employees shall mean monthly pay or leave or wages excluding rent, over time or other fluctuating or extra allowances.

2.2 'Leave means any kind of leave admissible under the rules .or orders issued by Government from time to time.

2.3 "Accounts officers' means the Accounts Officer, (PF) Public Works Department, Sachivalaya, Gandhinagar.

3.1 If a subscriber to any other Provident Fund because eligit to join this fund shall be ceased to subscribe to the former fund and his accumulation in that fund shall be transferred to this fund.

3.2 Similarly, if a subscriber to this fund becomes eligible subscribe to other fund and his accumulations in this fund shall be on joining such a fund, cease to subscribe to this fund, be transferred to the said new fund.

4. As regards accounting of the transactions of this fund the same has to be done by operating the following heads of accounts classifications :

( i ) 249-Interest payment interest on small savings and provident fund etc. Interest on State Provident Fund interest on General Provident of P. W. D, Work charged employees.

For debiting interest to paid for the G. P. balance of the work charged employees of P. W. D.

<(ii) 805-State Provident Fund Deposite other Provident Funds other Misc. Provident Fund General Provident Fund of P. W. D. Work charged employees.

Receipt on account of subscription, refunds of withdrawals, interest and payment of advance refunds and withdrawals from the G. P. F. balances

5. The accounts of this fund shall be kept in P.W.D. Sachivalaya, Gandhinagar by the Accounts Office generally on the lines of the forms and procedure followed in the office of the Accountant General and the Director of Accounts and Treasuries and particularly as may be decided by Government from time to time.

(*. Government Resolution P.W.D. No. PWG-1076/1/G-2 dated 29th October, 1977)

( *Govt. of Gujarat B&.C Deptt. Resolution No. PWC-1079 587,'42/A dated 8th November, 1982)

ADVANCE

* 92-C Cycle Advance : Persons appointed on work charged establishment of P.W.D. will be eligible to get cycle advance in accordance with the provisions made in the note below Rule 139 (1) of the Bombay Financial Rules, 1959, as amended from time to time subject to the following conditions :

(a) that the persons concerned have put in over one years continuous service on work charged establishment.

(b) that the persons concerned furnish surities of two permanent Government servants.

(c) that the sanctioning authority is satisfied that the persons to whom the advances are given are likely to continue in service till the recoveries of advance with interest are completed.

92-D. Fan Advance: Persons appointed on work charged establishment of P.W.D. will be eligible for an advance for purchase of fan in accordance with the provisions contained in Government Resolution, Finance Department dated 4-7-1969. The conditions mentioned at (a) (b) &. (c) in paragraph 92-C above in respect of Cycle Advance should also be fulfilled in respect of fan advance, This advance should be sanctioned only after the pervious advance has been fully recovered, (*G.R.P.W.D. No. WCD-1169-9943-Z-G dated 27th May, 1971.)

92-E House Building Advances

When work-charged employees are appointed on the temporary establishment of P.W.D. (including purchase) half of the period of their previous continuous service as work-charged employees should be counted for the purpose of completion of five years' continuous service prescribed under Rule-93 (b) of Gujarat Financial Rules, 1971 for being eligible for applying for house building advance. Grant of house building advance to these employees will remain subject to the fulfilment of other conditions as laid down in the Financial Rules. ( * G.R. F.D. No. GBP-1082-WOR-278-Z dated 6th March, 1982).

(ii) Pay Bill—

93. Wages of the members of the work-charged establishment should be drawn and paid in P.W.D. Account Form No, 31.

Pay Bill of the work-charged establishment is a combined pay bill and acquittance roll from consolidated bill in this from should be prepared monthly either for the whole Sub-Division or one or more sections of it as may be convenient by the names and claims of the entire establishment concerned, including absentees should be shown in each bill. Names should be grouped in the bill by works on which the men are employed. Sanction to the entertainment of the establishment should be quoted in each case and the Sub-Divisional Officer should certify, in the place provided for the purpose, that the parsons were on duty during the periods shown against their names each person doing employed on the work and on the duties for which his/her appointment was sanctioned.

Note 1-Daductions on account of fines, Income Tax; etc. should be shown by special entries against the names concerned.

Note 2-If the acknowledgement of an individual cannot conveniently be obtained on the bill itself, it may be obtained separately on a hand receipt from (P.W.D. Account from No. 28 P.W.D. standard Form No. 409-E and Financial Rules Form No. 18 which should then be attached to the bill as a sub-voucher.

94. Pay bills may be signed at any time on the last working-day of the calendar month in which the wages are earned, though they are not due for payment before the first working day of the following month. When, however, the services of an individual are dispensed with, it is permissible to settle up his account at once,

(iii) Unpaid Wages.

95. Wages remaining unpaid on a passed bill on the date fixed1 for the closing of the accounts of the month, may be paid subsequently when claimed, the procedure below being observed :

(a) Item remaining unpaid on the monthly bill should be entered in a simple register full particular of the charge inducing reference to the bill being noted in the register.

(b) Subsequent payments should be made on P.W.D. Standard From No. 199-E (Arrears sheet).

(c) When making payment of arrears suitable notes of payment should be recovered against the original entries in the register.

(iv) Travelling Expenses:

96. P.W.D. Standard Form Nor 544-E ( F.R. Form No. 8-A) should be used for the payment of travelling allowance to the work-charged establishment instead of Hand Receipts Form C.P.W. Account Form No. 28 (P.W.D. standard Form No. 409-E and F.R. Form No. 18) and the acknowledgement of the payee should be taken on the travelling allowance journal itself which should be countersigned,4 by the Divisional Officer before payment.

(v) Rent of Residences :

97. When quarters are provided for any members of the works establishment, the conditions of occupation of those quarters ia-cluding the rent payable therefore shall be regulated by the rules in section I of Chapter XVII of the Bombay Civil Services Rules Manual, Volume-I.

(vi) Overtime Allowance :

97-A. While overtime work being difficult to supervise, should be resorted to sparingly, there may be urgent cases of work-original for buildings, irrigation and roads, in which it may be advisable to work plant such as road rollers, boilers, excess of the usual working hours. In such cases, overtime allowance may be allowed to the persons engaged on tie work-charged establishment or ob daily wages at the following rates provided in each case the specific sanction of the Superintending Engineer is obtained by the Executive Engineer.

Hour Sunday and Night hours Overtime

Hours Over time

Upto 2 hours 1/4 daily wages

From 2 to 4 hours 1/2 daily wages

From 4 to 6 hours 3/4 daily wages

From 6 hours and upwards Full wages

The sanction permitting overtime work should be limited a definite period in each case and no overtime outside the sanctioned period should be allowed. Copies of such orders of sanction should/ be forwarded by the Superintending Engineers to the Audit "Officer/ concerned.

Note (a) The minimum allowances for overtime would be less than that for 1/4 day as a man (Person) who has to attend work on Sundays or at night, for however short a time, has to lose much of his leisure time.

(b) For work on holidays, the scale of overtime allowance should be the same as for overtime on other working days.

(c) Overtime payment should only be made to men whether on daily or monthly rates of wages who actually do manual work and should not be payable to supervising establishment whether the work-charged or otherwise.

Exception : The above orders are not intended to apply to emergent mechanical, electrical or other similar classes of work in connection with break-downs of, or emergent repairs necessitated to plant or installations. In the case of such emergent works over-time should be permitted only in cases of real necessity, subject to sanction by the Executive Engineer concerned in each case, which sanction should not be anticipated unless circumstances render such action unavoidable.

97-B. Bonus at the rate of 25 paise per day may be given to a driver employed on steam road rollers or portable engines at the end of the working season provided (i) that his boiler engines have been certified by the inspector to be in good condition and (ii)that the S.D.O. certifies to the effect that the driver has done his work well and economically during the working season, The charges on. this account will be debited to tools and plant.

97-C (i) Members of the work charged establishment who have put in three years of continuous service may be given leave travel concessions on the same basis as temporary Government employees.

(ii) Members of the work charged establishment may be granted cycle advance in accordance with the provision made in the note below Rule 139 (1) of the Gujarat Financial Rules, 1971 as amended from time to time subject to the following conditions.

(a) That the persons concerned have put in over one year's continuous service on work charged establishment.

(b) That the persons concerned furnish sureties of two permanent Government servants,

(c) That the sanctioning authority is satisfied that the persons to whom the advances are given, are likely to continue in service till the recoveries of advance with interest are completed.

(iii) Members of the work charged establishment may be granted an advance for purchase of fan on the basis permissible to temporary Government employees. The conditions mentioned at (a), (b) & (c) in paragraph 97-C (ii) in respect of cycle advance should, be fulfilled in respect of fan advance also. This advance should be sanctioned only after the previous advance has been fully recovered.

(iv) Members of the work charged establishment may be given compensatory local allowance wherever admissible under the rules.

(v) Members of the work charged establishment may be allowed the encashment of earned leave on the basis permissible to temporary Government employees as amended from time to time.

(vi) (a) Members of the work changed establishment (excluding ports organisation) who have been in service for at least 6 months before undergoing sterilisation operation and are likely to remain service for at least 3 months after the operation may be geanted special casual leave as under :

(i) Special casual leave not exceeding 6 working days to members of the W/C establishment who undergo sterilization operation (Vasectomy).

(ii) Special casual leave not exceeding 14 working days to femal work charged servants who undergo non-purparal sterilization.

(b) Past cases which have been decided prior to 2nd November, 1971 should not be reopened.

Q. POLICE AND OTHER GUARDS

98. When marching or in camp, on public duty, officers are-allowed a guard for the protection on public property. Such guards are supplied without charge by the Police Department and applications for them shall be made to the Superintendent of Police by an officer of not lower status than a Divisional Officer. Such guards will not, however, be supplied unless the officer travelling is in charge of Government money of valuable Government property unless the country is disturbed.

99. In all cases where, through the unabilily of the Police-Department to supply a guard from the regular Police Force, Special guards have to be entertained, the sanction of Government will be necessary. Officers may, however, in urgent cases, entertain the guard in anticipation of sanction, reporting their action at once to higher authority. The services of such extra guards should be dispensed, with when they are no longer required.

R. MEDICAL ESTABLISHMENT

(a) General

100. Deleted

101. Deleted

(b) Pay and Allowances

102. Deleted

(c) Transfer of Sub-Assistant Surgeons

103. Deleted

(d) Leave retirement and resignations of Sub Assistant Surgeons

104. Deleted

(e) Removal of Sub-Assistant Surgeons :

105. Deleted

(f) Arrangements for visits of a Medical Officer to labour camp :

106. Deleted

S. MEDICAL CHESTS AND TIN MEDICAL BOXES

197. Deleted

T. CASHIERS

108. Deleted

U—SECURITY DEPOSITS

Proposed Para 109 (1) All non gazetted Government Employees,, who are in charge of cash (of the value) or store (i.e. stock, machinery, tools and plant vehicles road-metal or the materials, the cost of which has been charged to the work.)

Furniture, Stationery should furnish the security deposit at 1 (One) percent of the cost of valuable in their charge or R. 5,000/-(Rupees five thousand) which ever is less.

(2) The Security deposit for the aforesaid purpose should be furnished by the non-gazetted Government Employees either in cash or Government Securities. A note to the effect that the Government Securities have been placed to the concerned officers should be written or then i.e. Government Securities. In both the cases/in addition to the recovery of security deposit, bond enabling the Government to invest and appropriate the amount of Securities deposit in case of damages loss caused to Government property, case, stores etc. should also be executed in the form prescribed as per G.F R. Form No. 45 to 48 as applicable. Further personal security bound for full amount of valuable entrusted to the employee should also be executed in the form prescribed as per G.F.R. Form No. 44.

Note : 1. The amount of Security deposit should be revised every five years and with every increase due to such revision, personal security bond should also be revised.

Note : 2. Except in the cases of subordinates who have been exempted from furnishing security, the local officers may, if they consider it desirable, take security as a safeguard from the subordinates who are entrusted with the collection or custody of a large amount of cash, stores and other Government property,

110. Claims on behalf of deceased Government, servants in respect of security deposits lodged by them should be dealt with as per Gujarat Financial Rules.

V. MISCELLANEOUS RULES

(a) Personal :

111. The officers of the Gujarat Service of Engineers may be required to proceed to any part the State for the performance of their duties unless it is otherwise expressly stated in their agreement with Government, if any.

112. Persons employed in the. Department shall have no personal pecuniary interest, directly or indirectly, in the construction of any Public Works or in the manufacture, supply or sale of building materials. They are further subject to the rules laid down in "The Government Servants Conduct Rules, 1935" or the Bombay Civil Services, conduct, Discipline and Appeal Rules", as the case may be.

113. Every member of the Department, must consider that his/her salary or pay, for the time being, or as defined in any agreement, is his/her sole legal remuneration, and that the receipt of commission or any consideration, directly or indirectly, on account of any business or transaction in which he she may be concerned on behalf of Government is prohibited. Every officer of Government-is bound to report to his/her departmental superior any infringement of this rule which may come to his/her knowledge.

The undertaking of specified- service or series of services for a private person or body, etc. is regulated by rules in Part-II of Chapter XII of the Bombay Civil Services Rules Manual Volume I and those in Appendix I.

The Officers of the status of Superintending Engineers and higher should be permitted to accept appointment as examiners in connection with the degree examinations in engineering and technology facilities of the universities in the Gujarat State and the examinations held by the Institution of Engineers (India) and that officers of the status of Executive Engineers should be permitted to accept such appointment forsthe diploma examinations. Specific permission of Government should however, be obtained before such appointments are accepted.

(b) Payment of Bills :

114. The pay and allowances of subordinates employed in out of the way places may be remitted to them by postal money order at Government cost.

115. If the encashment of a bill for an advance on transfer, is likely to delay a transfer, which is urgently necessary in the public interest, the advance may be made from the permanent advance, (if any) work imprest or other available cash in the hands of the disbursing officer concerned pending recoupment, when the bill is subsequently encashed.

(c) Custody of Undisbursed Pay:

116. If at the time of distribution of pay, the payee does not present himself before the end of the month the amount drawn for him should ordinary be refunded by short drawal in the next bill, it being drawn a new when he presents himself to receive it In cases, however, where the restriction will operate inconveniently, the amount of the undisbursed pay at the option of the disbursing officer, may be retained for a period not exceeding three months, provided proper arrangement can be made for the safe custody of the sums retained. Pay must, under any circumstances, be placed in deposit. It is necessary, for the drawing and disbursing officers to keep proper watch on the disposal of undisbursed amounts of pay and allowances and the Divisional Officers should ensure that the accounts of the money drawn by them by presenting bills at Treasuries are examined by their Divisional Accountants as required under Note 1 below paragraph 438 of the Central Public Works Accounts Code.

Note 1. The following are the instructions and the form for the maintenances of the account of undisbursed pay and allowances :

(1) The subsidiary register of undisbursed pay and allowances referred to in paragraph 116 above should be maintained in the prescribed form given below :

Serial No.

Bill No. and date

Net amount of the bill

Date of encashment

Total amount remaining undisbursed

Particulars of the amount shown in column 5

1 2 3 4 5 6

Date initials of the gazetted Officer

Amount disbursed on the date of encashment

Date of reimbur-sement

Dated initials of Gazetted Officer

Treasury Voucher No. date.

Reference to Bill No. in which amount remain finally Und-isburaed is shore drawn

Remarks.

7 8 9 10 11 12 13

(2) Undisbursed amount should be indicated by each individual item in column 6 of the register.

(3) The closing balance on hand should be analyzed by each item at the end of each month so as to show the amounts remaining undisbursed and which have to be refunded by short drawl in pay bills of the succeeding months.

(4) The opening balance in column 6 should also similarly be analyzed by each item.

(5) The actual cash balance of undisbursed pay and allowances should be counted by the Divisional officer on the last working day of each month, or where this is not possible, on the first day of the following month before any disbursement is made on that date and a certificate of count specifying both, in words and figures of actual cash balance recorded under the dated signatures of the Divisional Officer vide note below paragraph 81of the Central Public Works Accounts Code and Rule 91 of Financial Publication No. 1.

(6) Every payment made out of the undisbursed pay and allowances should be attested to by the Divisional Accountant in the subsidiary register after verifying the acquaintance roll.

(7) In respect of the amounts of pay and allowances drawn by the Divisional officers, but sent to the Sub-Divisional Officers and subordinates for disbursement if the acquaintance rolls are not received duly completed by the end of the month in which the amounts were drawn, such particular acquittance rolls should be listed out in the subsidiary register on the last day of the month under dated initials of the Divisional officer and a proper watch over the return of such acquittance rolls in the Divisional Officer should be kept.

(8) The Divisional Officer should also periodically examine the acquittance rolls and office copies of pay bills and satisfy himself that a proper watch over the disposal of money drawn by them from the treasuries is kept.

(9) The above instructions hold good in respect of money received by the Sub-Divisional Officers for the disbursement of pay and allowances of their subordinates on regular establishment (permanent or temporary) and they should also maintain a similar register for this purpose.

Note 2. This rule applies also to cash received by a subordinate officer for payment of pay and allowance of a Government servant serving under him.

Para-118 Anonymous or Pseudonymous application will be filed without taking any action thereon, and should not be entered in the register. (Rule 15 of Part III of Appendix VI of Office Procedure 1981).

Note. When the matter of the anonymous or pseudonymous applications are of sufficient public or Government interest and Officer feels that investigation in the matter, is necessary, then he may do so, after obtaining application, from Secretary, Minister, or Dy. Minister as the case may be through his heads of Department.

120. Standard forms of the Department cannot be altered without the previous sanction of Government. In the case of accounts forms, however, Government will, prior to the issue of orders, obtain the concurrence of the Accountant General to any important changes or modifications. Forms should not be introduced by any officer without the permission of Government.

121. Forms of deeds and other documents ordinarily required by the Department will be settled by the Law Officers of the Government, and furnished through the Chief Engineer, to whom all applications on such matters should be addressed.

(f) Destruction of Official Records:

122, The periods for which records should be preserved are laid down in Appendix IV. Executive Engineers should accordingly sanction the destruction of such records in their offices, or those of their subordinates as may be considered undoubtedly useless, without reference to higher authorities after the period of preser-vation fixed has expired, but in ordering the destruction of such records great care should be exercised that it is confined to such as. are valueless. A list of such records as properly appertain to the accounts of the Department but not included in Appendix IV should be forwarded to the Audit Officer for approval before

their destruction is ordered by the Executive Engineer. But the following should not any account be destroyed.

Records connected with expenditure which is within the statute of limitation.

Records connected with expenditure on works not completed although beyond the period of limitation.

Records of experiments and observations. Records connected such claims to service and personal matters connected with persons, have service.

Counterfoils of cheques issued may be destroyed after the complete" account years. Measurement books must be carefully preserved for ten years after the date of the completion of works the measurements of any part of which are recorded therein.

For writing off the records before the expiry of the period of their preservation on account of unexpected reasons, sanction of the competent authority (vide Sr.No. 38 in compendium of powers) is essential.

(g) Recording of plans and Drawings :

123. An Executive Engineers must keep on record in his office the following plans, or such or them as are required in his Division : Copies of all standard plans and Buildings. Complete plans, sections and elevations of every building under his charge whether military or civil as actually constructed, any departures from sanctioned design being carefully noted. The boundaries of the ground attached to any buildings should be distinctly shown. Plan of roads under his charge showing the quarries from where metal is obtained.

Detailed drawings including foundations, where practicable of all bridges and other works in the Division as actually constructed, any departure from sanctioned design being carefully noted.

(h) General Rules of Office Procedure :

124. No officer should correspond direct with an authority superior to the officer under whom he is immediately serving, or with Government or the Central Government out of the regular course, except in a case of extreme emergency, in which case he must send copies of his communications to his immediate superiors.

125. Letters containing proposals concerning other Department should, so far as is needful, be accompanied by references of the opinion of the officer concerned (in the case of a building of the officer occupying it) and of the head of the department on the spot.

125-A Replies to press criticism, allegations contradictions of incorrect press reports, etc. relating to officers in Ahmedabad should be issued through the Director of Information Gandhinagar. In the districts, such contradictions etc. should ordinarily be issued through the respective Regional Publicity Officers unless it is considered in a particular case that in view of the importance of the matter, contradictions should be issued by the Director of Information.

(i) Periodical Returns :

126. With regard to periodical returns not prescribed by the Central Government, the Officer to whom such returns are submitted should institute at convenient intervals of time, an examinations into the necessity for each return, with a view to the discontinuance of any that may be found to be no longer necessary.

(ii) Prompt disposal of Sub-Divisional Audit Notes and Inspection Reports.

126-A With a view to avoiding delays in the disposal of Audit Notes and Inspection Reports by the Sub-Divisional Officers, a progress register of issue and disposal of those audit notes and reports should be maintained in the Divisional office in the following form.

Particulars i.e. Audit note of sub dn. for the month of Inspection Report on the sub-dn. part 1/11 for the year etc. Further notes rejoinders and reminders etc.

Date of actual issue

Date of return

Dated initial of Divisional Accountant

Remarks The reasons for delay, if any, issue and return at each stage should be briefly stated.

1 2 3 4 5

Note. 1. Process of Audit of monthly Sub-Divisional account should be completed before commencement of compilation of next accounts (i.e. within a month at the latest) and the audit note issued. The audit note should be returned within 3 or 4 weeks from the date of its receipts.

Note. 2. Sub-Divisional Inspection Reports should be issued by the Executive Engineers and Divisional Accountants within 2 weeks from the date of inspection and Sub-Divisional Officers should dispose of them within two months.

Note. 3. The register should be reviewed by the Executive Engineer every month and his dated initials should be noted in P.W.A. Form No. 96 Memo of Review registers to be attached to his Register.

CHAPTER III

WORKS

A-CLASSICATIQN OF THE OPERATIONS OF THE PUBLIC WORKS DEPARTMENT.

137. The operations of the Department are divided primarily into two classes "Original Works" and "Repairs" or "Maintenance". It is important that expenditure under each class should be accounted for separately.

128. (1) The term "Original Works" indicates new construction, whether of entirely new works or of additions and alterations to existing works, except as hereinafter provided, also all repairs to newly purchased or previously abandoned buildings required for bringing them into use.

(2) The term "repairs" indicates primary operations undertaken to maintain in proper condition the buildings and works in ordinary use. It also includes new works in circumstances indicated in clause (3) and "exception" to clause (4) below.

(3) When a portion of an existing structure or other work, not being a rood, road surface, road bridge, causeway, embankment, ferry approach, protective or training work in connection with a road, is to be replaced or remodeled (whether or not the change involves any dismantlement) and the cost of the change represents a genuine increase in the value of the property, the work of replacement or remodeling as the case may be, should be classed as "Original work", the cost (which should be estimated if not known) of the portion replaced or remodeled being credited to the estimate for "original work" and debited to "repairs."

In all other cases the whole cost of the new work should be charged to "repairs."

Note 3. : 1. In the case of buildings the capital value of any portion of a building which is abandoned or dismantled without replacement should be written off the total capital value of the building in any proforma account of its cost.

Note : 2. The expenditure on minor additions and alterations to buildings, upto a limit of Rs. 10,000 in each case, may be classed, at the discretion of the Superintending Engineer, as petty works expenditure and debited to repairs, provided that if such works relate to residence, the cost is taken into account in determining the capital cost and in calculating the rent in accordance with rules issued by Government.

Note 3. In connection with irrigation works (tanks, canals, distributary or drainage courses and their appurtenant structures) for which capital accounts are kept, petty and miscellaneous items of works in any material, as hereinafter described, which ordinarily be classed as "new works" should be debited to repairs upto a limit not exceeding Rs. 10,000 in any case provided that the works in question do not, in the opinion of the Superintending Engineer form a part of the scheme, or group of works requiring the sanction of higher authority and that the total expenditure on any work or group of works is not likely to exceed, at a later date, the limits upto which sanction can be accorded by the original sanctioning authority :

(a) Widening or raising of banks along canal or distributory where no land acquisition is involved.

(b) Improvements of alignments and grades of an irrigation channel such as providing falls, pitching etc.

(c) Replacing measuring devices or guage runs by S.W.F. of latest design or irrigation channel for proper control of water for irrigation provided that the acquisition of land is not involved in any case.

(d) Providing stone pitching or lining alongside of canal where scouring action takes place.

(e) The re-construction or re-modelling of cross drainage works along irrigation channels.

(f) Providing guard stones or headers or number stones or sign posts along canals.

(g) Surveys in connection with encroachment on irrigation channels or new water courses in an area not brought under irrigation, provided that no special establishment is engaged thereon.

(h) Improvements such as protective walls or the walls to paving to the nalla bed below aqueducts or culverts or other cross drainage works, provided that no land acquisition is involved.

(i) Any experiments in connection with canals of irrigation channels or drainage courses.

(j) Providing cross barriers across canal service roads.

(k) Providing notice boards across canals or distributaries, e.g. boards indicating pass, etc.

(1) Providing ramps for cattle at watering places on a canal. (m) Providing Ghats (watering places) near villages.

(n) Improvement to the surface of the inspection paths with murrum or metal.

(o) Construction of temporary fair weather crossings over nallas.

(p) Providing new outlets from canals.

Note : 4. The works of replacing the country tiled roofing (as whether single, double or Belgaum pattern) by Mangalore tiled roofing or asbestos sheets should be treated as "repairs."

(4) When an existing portion of a road, Road Bridge, cause-way embankment, ferry approach, protective or training work in connection with a road is to be replaced or remodelled (whether or not the change involves any dismantlement) and the change represents a genuine increase in the value of the property, the whole cost of replacement or remodelling, as the case may be, should be classed as "new work" and the cost or value of the portion replaced or remodelled should not be debited to "repairs."

Note ; The following items of road work should be treated as "original works" provided that the test for classification as such as satisfied in each case :

(i) Road widening, involving land acquisition.

(ii) Realignment or diversion of roads e.g. to avoid dangerous curves, villages or excessively steep grades.

(iii) Reconstruction of roads to meet modern traffic conditions e.g. by the provision of (1) new foundations and or (2) a new type of surfacing.

Exception : Petty and miscellaneous items of works in any material as hereinafter described, which ordinarily should be classed as "new works" should debited to repairs upto a limit not exceeding Rs. 20,000 in any one case, provided that the works in question do not, in the opinion of the Executive Engineer form a part of any comprehensive scheme or project covered by a works estimate :

(a) Super elevation at curves.

(b) Widening the formation or carriageway of a road, widening a drain or cutting back a hill side to improve vision at curves provided that the acquisition of land is not involved in any case.

(c) Improvement of alignments or gradients or changes of grade at Irish bridges or dips carried out at the time of renewing a surface provided that the acquisition of land is not involved in any case.

(d) Improvement to or construction of a surface of a road in some different material where it is desirable to carry out such improvements or reconstruction at the time of renewing a surface.

(e) The construction or re-construction of road surface in different materials for the purposes of experiment.

(f) The re-construction or remodeling of bridges, culverts, causeways, embankments, ferry approaches, protective or training works in connection with a road,

(g) Providing additional guard stones at bad curves and on high banks.

(h) Providing ordinary road direction posts caution of danger boards and guage posts for indicating depth of water over causeways and Irish bridges.

(i) Surveys of land in charge of the department for the purpose of verifying encroachments or the execution of minor works, provided that no special establishment is engaged thereon.

(5) In addition to all repairs and renewals in materials similar to that pre existing the following items of, road works should be classed as "Repairs."

(i) Ordinary repairs and maintenance including surface painting and the necessary addition of stone chips. Gravel or sand, but not including asphaltic concrete, premix asphalt, macadam, bitumen, semi-grout mix-in- place, cement concrete or macadam.

(ii) Special repairs and periodical renewals.

(iii) Petty and miscellaneous items of work in any material, as described in "exception" to clause (4) above.

(6) The cost of maintenance and repairs of the building and roads physically completed and put into use, even though the remaining items of the main project of which they form part are still in progress or works accounts relating to which are not closed, should be met from the ordinary repair grants under major head "259-Public Works" and "337-Roads and Buildings" respectively.

B ADMINISTRATIVE APPROVAL & TECHNICAL SANCTION

129. For every work proposed to be carried out, a properly detailed estimate must be prepared for the sanction of competent authority; this sanction is known as the technical sanction to the estimate. Such sanction can only be accorded by Government in the Public Works Department or where power has been delegated to them, by officers of that Department (see Serial No. 7 in Compendium of Powers.) Sanction accorded to the construction of a work by any other department of Government is to be regarded merely as

an "administrative approval, of the work, as defined in the following paragraph, and the fact that such approval has been, accorded in no way dispenses with the necessity for a further technical sanction, which must be obtained before the construction, of the work is commenced.

129-A. In order that the projects may qualify for receiving overall technical sanction, it is necessary that the estimates should be drawn up in the proper form and to the required degree of detail In this connection, following instructions are issued.

1. The financial provision under the minor head 'I-Works' consists of primary cost and secondary costs. The primary costs of a project consist of those detailed heads which constitute the main heads of construction. The secondary costs consist of those detailed heads which constitute the indirect costs of the projects, in as much as they are ancillary and incidental to the main works. These indirect costs fall under the following detailed heads.

K Buildings. M Plantations.

O Miscellaneous.

P Maintenance.

Q Special Tools 6k Plant.

R Communications,

The financial provision under these heads bear some proportion to the total direct costs.

The detailed provisions of items under each such-head (except 'Q') for the sake of uniformity in classification and provision of all projects are now standardised. Estimates under the above detailed heads should now be prepared on the lines indicated in this paragraph for the overall technical sanction of the Chief Engineer (Irrigation Projects), detailed working estimates may then be approved by the Superintending Engineer and Executive Engineer.

2. Overall technical sanction to a project can be given by that authority which is competent to sanction the amount of the whole project. The only question that has to be clarified is the manner in which plans and estimates should be drawn up and the degree of detail shown therein to qualify the project for receiving "Overall" Technical sanction.

3. The preparation of detailed designs and plans and estimates is necessarily a time-consuming process and it is quite impracticable to delay the commencement of the execution of the works until such detailed plans and estimates are prepared and sanctioned, Also, if such detailed estimate is to be given an 'overall' technical sanction by the competent authority, usually the Chief Engineer in the case of all medium and major projects, then the power given to the officers of lower ranks, vi2. the Superintending Engineer and the Executive Engineers will not be exercised the entire burden devolving on the Chief Engineer.

4. The overall technical sanction should serve the following two important purposes.

(a) It should serve the controlling authority as a guide in watching and regulating expenditure on the project.

(b) It should ensure that the designs are technically sound and economical.

The Project should be drawn up in that much detail so as to enable achievement of above objectives. Accordingly, the following procedure is laid down in respect of Major and Medium Irrigation Projects. The cost of Irrigation projects varies considerably with local conditions and greater details are needed to bring the project to the stage of overall technical sanction.

5. (i) The most important single item in the project is the ,'Head "Works" usually a dam or a pick-up-weir. Even as a separate component part, it would have to come up to the Chief Engineer lor technical sanction should it contain detailed plans and estimates for the head work.

(ii) (a) In a canal system, it is the main canals which contribute towards the bulk of the cost and need to be estimated carefully to give a correct idea of the costs involved.

Assumptions of costs on basis of mileage, discharge or acreage served are unreliable and in order to get at an approximately correct cost, it is necessary to roughly fix the alignment, design section, take trial pits at regular intervals and thus prepare a regular estim-ate mile by mile. Tribal pits are very necessary to determine quantities of excavation in hard strata like soft and hard rock which materially influence the cost. The lengths of main canals are not excessive and it should not take unduly long to collect the necessary survey and trial pit data necessary for the estimates.

(b) The other important item contributing to the cost of canal is the masonry works. These are classified under sub head D. regulators, E-falls, F-cross drainages works, G-bridges and H-escapes. It would not be

possible to prepare for those works the estimates based on detailed designs in a reasonably short period. The total number of such works can, however, be easily foreseen and if the waterways for the cross drainage works and their approximate heights are ascertained, or in the case of bridges, the type of the bridge, i.e. a National Highway or an Other District Road or Village Bridge is known, the costs of such works can be individually read off from graphs available from the actual data on constructed works. Rough estimation of the costs of regulators, falls and escapes is also a comparatively simple matter. The estimate prepared for overall technical sanction should, therefore, contain a list of such works with their locations (chainages) and the rough estimated costs supported by data mentioned above. Detailed designs and working estimates would be prepared subsequently as the work proceeds and sanctioned individually by appropriate authorities depending upon the amount of such individuals estimates. A volume containing detailed design calculations and drawings for a large number of different types of canal structures is intended to serve as a guide to Officers.

(iii) Distributaries and minors. It is feasible to estimate the cost of the distribution system on the basis of acreage served by comparing costs of such systems in similar areas for which detailed estimates are available.

(iv) B-Land Compensation. The average cost of land in the reservoir area under canals should be ascertained from Revenue officials of the district, not lower in rank than a Mamlatdar, who should certify it. Provision should be made for compulsory acquisition charges and the staff to be employed for land acquisition work.

(v) K-Buildings. The estimate should state the types adopted (type designs are available), number of each type provided and their locations. Costs should be estimated on plinth area basis. The cost should be within the limits recommended by the Rates and costs committee. Any departure from these limits should be supported by reasons.

(vi) Tools and Plant. Provision should be made in accordance with the percentage prescribed by Govt.

(vii) Establishment : Provision should be made in accordance with the percentage prescribed by Govt.

(viii) P-Maintenance and O-Miscellaneous and other sub-heads sub-heads : Reasonable lump sum provisions should be made, comparable to those made in detailed estimates of technically sanctioned projects.

If plans and estimates are prepared as laid down in this paragraph, it would be appropriate to accord oveall technical sanction. Thereafter, detailed plan and estimates for component parts would be prepared and sanctioned by the concerned competent authority.

ABSTRACT OF PROJECT ESTIMATE

Direct or Indirect charges.

Minor Head Amount

Direct charges

I. Works II. Establishment III. Tools and Plant IV. Suspense V. Deduct Receipts and Recoveries on capital accounts.

Indirect charges I. Capitalised value of abutment of land revenue.

II. Audit & accounts Total indirect charges. Grant total.

ABSTRACT OF ESTIMATE FOR I-" WORKS"

Minor Head 1. Works

Service Head 1. Head works Amount

2. Main canals &. branches 3. Distributaries. .. 4. Watercourses. 5. Special Tools & Plant 6. Losses on stock. Total... Deduct receipt and recoveries on Special Tools

&. Plant.

Total for - Works'.

II-'MAIN CANAL AND BRANCHES' Abstract for a Preliminary

A, Estimates previous sanctioned. 1. 2. 3.

etc.

B. Further work to be done.

1.

2. 3.

etc.

Total... ,

Notes : 1. The abstract should be submitted in the above form.

2. It should be seen that there is provision against all details given overleaf.

3. The project provisions may work out upto 1% to 2% of the cost of 2 Main Canal and Branches.

130. For every work (excluding repairs and petty works) initiated by or connected with, the requirements of another department, it is necessary to obtain the concurrence of the Department concerned to the proposals before technical sanction to the work is accorded in the Public Works Department. The formal acceptance by the Department concerned is termed "administrative approval" of the work, and is, in effect, an order to the Public Works Department to execute certain specified works at a stated sum to meet the administrative needs of the department requiring the work. Such approval should not, however, be accorded until the professional authorities have intimated that the proposals are sound and that the preliminary estimate is sufficiently correct for the purpose. A similar procedure should be followed in the case of works required to meet the administrative needs of the Public Works

Department both the administrative approval and the technical sanction being accorded in the Public Works Department.

Note : The words "approval" and "Sanction" respectively, when used in respect of estimate for work, bear throughout this chapter the meaning indicating in this and the foregoing paragraph.

131. An application for administrative approval should be submitted to the authority competent to the accord it accompanied by a preliminary report, by approximate estimate: and by such plans information as to the site and other details as may be necessary fully to elucidate the proposals and the reasons therefore. The approximate estimate and preliminary plans should be obtained from the Public Works Department. If however the work is not likely to cost more than Rs. 20,000 detailed plans and estimates may be prepared in the first instance and submitted to the authority competent to accord administrative approval, being returned thereafter to the officer of the Public Works Department competent to accord technical sanction.

With a view to avoiding loss of valuable time, the preparation of plans and estimates for building costing more than Rs. 50,000 required by various departments including the Public Works Department should be taken in hand only after the approval of competent authority.

An application for administrative approval should be submitted after necessary survey and investigation of site to be selected for the work, is completed. Estimate submitted at the time of administrative approval should be such as may not require revised administrative approval later on. As far as possible lump sum provisions should not be made in the estimate.

In submitting a project for Administrative Approval, it is especially necessary to explain clearly and precisely:

(i) The necessity for the work of the benefits expected to be deprived.

(ii) Justification for the proposed magnitude or quality of work e. g. Why a building of a particular size or a road of a particular category is needed, and how that benefit justifies the cost.

(iii) Justification for any special or optional features.

(iv) Consideration of alternatives, with a comparative analysis of costs and if possible benefits.

Note : According to the definitions of "Major Works" and "Minor Works' for the purpose of laying down financial limits, it is the cost of original work, exclusive of departmental charges, that counts. The term

"Original Work" indicates vide paragraph 128(1) of this Manual the new construction, whether of entirely new works or of additions and alterations to existing works, and also all repairs to newly purchased or previously abandoned buildings required for bringing them 11,10 use. Where therefore, certain work consists of two parts, viz. original work and repairs, it is the cost of only the original work portion that counts in determining the authority to accord administrative approval or technical sanction to the work. Similarly, such work will not constitute new service unless the cost of the original work portion exceeds Rs. 1,00,000 Official residence of His Excellency, the Governor, is however, governed by separate rules, vice Rule 3 of Appendix XIII of Manual Vol. II

132. This procedure shall also apply for obtaining revised administrative approval in the case of (a) modifications of the. proposals originally approved, if likely to . necessitate eventual submission of revised estimate, (b) deviations from the original proposals even though the cost of the same may possibly be covered by savings on other items, and (c) detailed estimates, which exceed the administratively approved amount by more than:

(i) 10 percent of Rs. 15/- lakhs whichever is less in the case of works costing upto Rs. 2 crores.

(2) 7.50 per cent or Rs. 25 lakhs whichever is less in the case of works costing above Rs. 2 crores and upto Rs. 5crores.

(3) 5 per cent of Rs. 1 crore whichever is less in the case of works costing above Rs. 5 crores.

In the foregoing cases as also in the cases when the expenditure on a work exceeds or "is found likely to exceed: the amount administratively approved for it by more than the limits indicated above, revised administrative approval to it should be obtained from the authority competent to approve the revised cost. In the case of modifications during construction, revised administrative approval of competent authority should be obtained wherever necessary without awaiting the preparation of a detailed supplementary :or revised estimate.

Note 1 : When the approval to the detailed, supplementary or revised estimate is likely to be delayed on account of the formal preparation of such an estimate for fresh administrative approval or when the excess only on one or more but not on all components of a project is known, a note on "excess" should be prepared (with recapitulation sheet accompanied by an explanatory note and submitted to the competent authority for obtaining approval to the excess likely to be incurred. This approval will enable the Executive Engineer to go ahead with the execution of the work.

Note 2 : No officer, should allow any excess over the amount of revised administrative approval without the permission of the authority competent to approve the cost so enhanced.

(. R. P. W. D., No. GGM-1071-9-C dated 30th April, 1975).

133. The procedure prescribed in paragraphs, 130, 131 and 132 above also applies in the case of work required not for a particular department but in the interests of the general public, e. g. communications, irrigation works and miscellaneous improvements.

134- The powers of the various authorities to accord administrative approval to works are regulated by the Manual of Financial Towers and Delegation Orders. Those of Government in the Public Works Department and several officers are detailed at serial No. 8 Compendium of Powers.

C - REQUISITION BY CIVIL OFFICERS

(a) General

135. Applications for new buildings and for additions or alterations to existing buildings required for the use of any department should be made by the officer of the department concerned in communication with the Executive Engineer.

Note : The charges for renewal of flags and ropes from a charge

against the contingent grant of the officers concerned but the cost of repairs to flag staffs should be met from the Public Works Grant.

136. The local head of a Civil Department may call upon the Executive Engineer to report on any proposals for additions or alterations to the buildings in his use and to state roughly the probable cost but Executive Engineers cannot be required, except by their departmental superiors, to prepare detailed drawings and estimates, required for the purpose of technical sanction, of a project which they consider likely to cost a sum greater than that which can be administratively approved by the local head of the department concerned, or these, however small their probable cost, in the necessity; for which they do not concur.

The P.W.D. Officers concerned should assist other departments; in the matter of cheapening of designs, as far as possible to suit the amount available for the works.

137- The Executive Engineer must in each case exercise his, judgment on the demand made, giving all proper weight to the opinions of the officers of the departments concerned but it is his duty to oppose any application of the funds at his disposal to work of the real necessity for which he is not satisfied, and in every case in which he thinks that he cannot recommend the execution of a work called for by a duly constituted authority, he should explain his objections to the officer concerned, and if he fails to convince him, he should refer the matter for the orders of the Superintending Engineer.

138. The actual execution of works, asked for by civil officers must in every case be dependent on the necessary funds being available.

(b) Procedure in regard to original petty works costing Rs. 1,006 or less :

139. The following procedure will be adopted in the case of new petty works or additions required by civil authorities, the cost of which is not likely to exceed Rs. 1,000 :

(i) The requisition will be made by the officer, for whose convenience the work is required, in P.W. Account Form No. 32 (P.W.'D. Standard Forms Nos. 416-E and 417-E).

(ii) The Executive Engineer, or his assistant or subordinate empowered by him to act in such cases, will record on the requisition his opinion as to what work should be done, and give on the face of the requisition a rough estimate of the probable cost.

(iii) The acceptance by the responsible civil officer of the estimate as sanctioned by the Executive Engineer will be sufficient authority for the execution of the work, but, funds therefore must be duly allotted before the work is commenced.

(iv) In the case of the Civil Officer not being satisfied with the report of the deputed subordinate of the department, he should refer to the Executive Engineer.

(c) Procedure in regard to original works costing more than Rs. 1,000 :

140. If the work is likely to cost more than Rs. 1,000 the following procedure must be adopted:

(i) The work must be applied for or reported necessary by the local head of the department concerned who will apply for administrative approval to the authority who is competent to accord such approval. The application should be accompanied by such sketch plans, description and explanation of the necessity for the work as may be necessary.

(ii) After administrative approval has been accorded, by competent authority, a detailed design drawing and estimate with a proper report and specifications must be prepared under the orders of the Executive Engineer and countersigned by him in token of approval.

(iii) The detailed plans and estimates will then be sent to the local head for the department who applied for the execution of the work of counter signature. The Executive Engineer will then sanction the estimate if it be within his powers of technical sanction, or, in the alternative will submit it for technical sanction to the Superintending Engineer, who will, should it exceed his powers of technical sanction forward it to Government.

(iv) Funds for the work must be duly allotted before the work can be commenced.

(d) Procedure in regard to repairs :

141. The procedure to be followed in the case of repairs is as follows :

(i) The requisition will be made by the civil officer concerned in P.W. Account Form No. 32 (P.W.D.) Standard Forms Nos. 416-E and 417-E.)

(ii) On receiving the requisition, the Executive Engineer, will first satisfy himself as to propriety of the work, and that there is sufficient provision in the budget grant under the proper sub-head of "Repairs" and that the funds have been duly allotted to him.

(iii) The Executive Engineer may then order the immediate execution of the work, without the preparation of detailed estimate, provided that the cost is not likely to exceed Rs. 1,000.

(iv) Should the budget grant under the particular sub head be insufficient to meet the outlay, reference must be made to the Superintending Engineer.

(v) When the approximate estimate exceeds Rs. 1,000 a detailed estimate must be framed and sanctioned by the authority competent to accord technical sanctions.

(e) Limitation of Sanction :

142. Nothing in these paragraphs should be construed to mean that a group of works or alterations or purchases, the aggregate cost of which exceeds what an officer is empowered to sanction, can be so split as to bring them within the powers of sanction of that officer.

D - PREPARATION OF PROJECTS

(a) General :

143. The papers to be submitted with the project for a work will consist of a report, specifications and detailed statement of measurements, quantities and rates with an abstract showing the total estimated cost of each item. These documents together form what is called "the estimate". In the case of a project consisting of several works, the report may be a single document for all the works and likewise the specification but details of measurements and abstracts may conveniently be prepared for each work, supplemented by a general abstract bringing the whole together. In the case of an estimate for "Repairs" or "Maintenance" only the specification and the detailed statement of measurements and quantities with the abstracts will ordinarily be required. The report should state in clear terms the object to be gained by the execution of the work estimated for, and explains any peculiarities which require elucidation including, where necessary, the reasons for the adoption of the estimated project or design in preference to others. Where necessary a drawing showing the proposals should accompany the "estimate" and should be in sufficient details to enable the entries in the estimate to be followed.

The officers submitting the project should sign full their names with the date, month and the year on the plans and estimates :

(1) Estimates should always be prepared in detail as this ensures that the responsible officer has given proper consideration to the requirements of the work, and is in possession of as much information as it is possible to obtain before hand. The estimate also puts results on record for guidance of a subordinate or successor and for effective check over unauthorised outlay by a comparison of the work executed with the outlay incurred. Lump sum provisions should be made in estimates only when it is not possible to give details to arrive at these figures. Minute calculations with decimals running through to the abstract should be avoided. It will be unnecessary, for instance, to calculate the quantities of earthwork, masonry and such other items in decimals, but items such as wood-work where the units is small should be so calculated. In the abstract, however, no decimals are required, the nearest whole number in rupees being sufficient. Calculation should be made and checked with cheap labour (computers, calculators, etc.) but a rough check to avoid errors in tens, hundreds, or thousands which occur occasionally should be made by the officers and subordinates concerned. Detailed estimates for the construction of a building should contain information as to the rates (i) per square metre of plinth area, (ii) per cubic metre of cubic contents.

(2) Before any detailed plans and estimates are prepared the administrative approval of Government or the Head of the Department concerned or other officer competent to accord such approval should be obtained. For this purpose only general drawings on a small scale are required to indicate roughly what the proposals are. In the case of buildings a plinth area or cubic rate calculation to arrive at the approximate cost of the protect is all that need be placed before the approving authority. Administrative approval by authorities other than Government should not be accorded unless it is possible that funds can be found within a reasonable time. Before preparing detailed plans and estimates the counter signature of the Head of the Administrative Department concerned should be obtained on the rough pencil drawings. The fair copies of the detailed plans and estimates when prepared should similarly be countersigned by these officers before they are sent to the authority who will accord the technical sanction. Heads of Departments must understand that before signing such plans and elevations it is their plain duty to satisfy themselves that the work so constructed will be in all respects suited to the purpose for which it is required, and that they will be held responsible for adequately discharging their duty in this respect. Superintending Engineers and Executive Engineers should personally explain and discuss the plans and elevations with the Head of Department concerned whenever special features are involved and it is possible to do so, as much time and correspondence, will be saved thereby and this will help materially to lessen the possibility of the Public Works Department being called upon to effect alterations, the necessity of which could have clearly been foreseen at the time of examining the drawings. The Public Works Department should not be required to undertake such alterations.

(2-A) The plans and estimates should be prepared most expeditiously in the case of works (a) which are included in the Budget or (b) for which administrative approval has been accorded. Preparation of detailed plans and estimates in other cases should not be undertaken.

(3) In the case of every estimate for building, whether the estimate be an approximate one accompanying a block plan for the purpose obtaining administrative approval or detailed estimate submitted for technical sanction information in the following form should be furnished as an accompaniment to the general description of the estimate.

PROFORMA-C

Principal features' of the Project (to accompany the Building Project.)

1. Name of the Department

2. Name of work

3. Overall cost.

4. Sub Estimate for B & C etc.

5. Estimated cost of the Sub-estimate.

6. Type of structure load bearing framed structure.

7. Area in S. Mt.

Plinth Carpet area

8. Details of the room (in case of adm. of public provision made in case for residential building size of rooms.)

'A' type

'B' type

'C' type

'D' type

9. Area of opening

W 1.

W 2.

W 3.

W 4.

V

D 1.

Cat. A : Doors

Windows

Ventilator

B : Doors Windows Ventilator

C : Doors Windows Ventilator

D : Doors

Windows

Ventilator

10. Specification adopted for the structure.

(i) Foundation adopted for the structure wire depth.

(ii) Plinth wise height

(iii) Superstructure with floor height.

(iv) Roof

(v) Flooring.

(vi) Doors

(vii) Windows

(viii) Finishing walls

(ix) Cup boards

(x) Type of filling

(xi) Painting

(xii) Water supply

(xiii) Drainage

(xiv) Any other special item.

l1. Concrete strength adopted as theary adopted for C.C.C.

12. Details of the cost.

(i) Cost of R.C.C. item.

(ii) Cost of non. R.C-C. item.

(iii) Water supply and sanitary item.

(iv) Electrification.

Total......

13. Cost

Carpet area.

14. Budget provision during the year of

15. Necessary of the building i

16. Any other specific reasons.

17. Has the department countersigned the plans and estimates. It has been approved in Principal by the concerned Deptt.

18. In the case of office building whether the area is as per Std. laid down by Govt. & whole of the area is calculated for specific categories.

19. In the case of residential Buildings, whether the area is in accordance with the standard laid down for appropriate category of staff.

20. In land available.

(a) Government

(b) Private

(c) If land is not available has action be taken to acquire.

(d) Where is land likely to be available.

21. If any permission necessary from any local body necessary from any town planning authority.

22. Is any amount recoverable for this estimates from (i) Any local body

(ii) Central Govt.

(iii) Any other private persons

(If so please quote the relevant G.R.)

Deputy Executive Engineer Executive Engineer

R & B Sub Division. R & B Division.

(3-a) The designs for all important Public Buildings costing above Rs. 3,00,000 should be prepared in consultation with the Architect to Government.

(4) Rough Plans of Government aided educational work should be submitted to the Sanitary Authorities concerned for approval from the sanitary and hygienic points of view.

(5) Superintending Engineers & Executive Engineers should freely consult the Architect to Govt. before detailed plans of important public buildings requiring architectural treatment are prepared.

(6) The Public Works Department does not undertake the provision of furniture which is purchasable by the Department requiring it. Furniture for new Offices may, however, be supplied by the Executive Engineer provided the cost of such furniture is included in the estimates of those offices.

(7) Rough plans to residential buildings required by other departments should be submitted for counter signature to the head of the Administrative Department concerned.

(8) The Electrical Branch should be consulted before any lump sum provision for electric installation is made in building estimates. The Executive Engineer, Electrical Division, should be communicated of direct and building plans and site plans should be sent to him in good time to enable him to ascertain the probable requirements in connection with electric installations.

(9) Proper co-ordination should exist between different Branches of the Public Works Department and Officers of other Departments in respect of preparation of plans and estimates and execution of works. It is, therefore, necessary that—

(i) Estimates should be prepared and submitted in a complete form so that it may not be necessary to prepare supplementary estimates for such items as kitchens, out-houses, drainage, water supply and electric installations.

(ii) Minor structural additions or alterations in connection with an electrical work, such as making holes for wires or fixing bed plates etc., in walls, might be carried out by the Electrical Branch instead of by the Public Works Department Staff in charge or buildings, provided this can be done without causing any risk or damage to the building and due intimation is given to the Executive Engineer in charge of the building.

(iii) All plans and estimates for sanitary, electrical and special fittings or fixtures, should be prepared and the approval of competent authorities obtained before the construction of building is commenced, and during construction officers of the Electrical Branch should visit the building and satisfy themselves that all holes, pluge, etc. necessary for work with which they are con-earned are being provided for in their proper places.

(iv) Officers of other services, e.g. Medical and Educational should examine as closely as possible plans and estimates for buildings sent to them for approval with regard to the provision made for, and the position of, sanitary and electric fittings other fixtures so that unnecessary changes and work may be avoided.

(10) Before detailed estimates for bridges are made trial pits or borings should be taken for each pier and abutment and at representative points on the river cross section. Three bores one each at the abutment position and third at the centre of bed in case of rivers having width say upto 90 metres should prove adequate. For rivers having width more than 90 metres bores at every 45 metres should be adequate. It is necessary to make careful preliminary investigation of the sub-soil in order to ascertain the exact nature of the strata and determine accurately the suitability of sites for bridges; large buildings etc. and the depths to which foundations should be taken.

(11) When the cost of external water supply & drainage arrangements exceeds Rs. 1,00,000/- the plans and estimates of such works should be approved/sanctioned after obtaining the views of the Health & Family Welfare Department ( Engineering Wing ) in the matter.

144. The rates entered in the estimate should generally agree with those in the schedule of rates maintained in each division as required by paragraph 379 but if substantial variations are necessary, the circumstances demanding these may be explained in the body of the report or the general description of the project. Detailed rate analysis may also be furnished in case the rates entered in the estimate are other than those as per schedule of rates.

Note : 1. Though the schedule of rates for finished work would show the average rate exclusive of variables such as lead of materials etc. (vide note under clause (a) of paragraph 379) the estimate for a work should allow for variable such as lead, etc. which should be clearly stated so that any excess of the estimated rates over the scheduled rates is properly accounted for.

Note : 2. The estimates should be prepared carefully to account for local difficulties so that there are few cases for re-invitation of tenders.

145. The abstract of the estimate will show the total cost in Rupees only, of each kind of work, the only exception to this rule being the case of miscellaneous petty works which may be entered in the abstract without measurements, the estimated cost being alone given.

146. The abstract of the estimate may, under instructions of the Superintending Engineer, be framed to show merely the quantity and cost of each completed item of artificer's work e.g. brick work, or it may be framed to show the cost of labour and materials separately. The adoption of either form of abstract should be determined with reference to the mode in which it is proposed to carry out the work. If it is proposed to contract for the completed item of artificer's work, such as masonry, etc. then the first mentioned form of abstract will suffice. If it is intended to purchase or procure material and to employ labour for construction separately, then the second form of abstract will admit of a closer, easier and earlier check on the outlay and it will, therefore, be preferable.

147- (i) In addition to the usual charge of 2% for work-charged establishment and for unforeseen contingencies, all incidental expenditure which can be foreseen, such as compensation for or cost of land, sheds for workmen and stores, should be separately provided for in the estimate. The provision for contingencies may not be diverted to any new work or repair which is not provided for in the estimate except as per powers delegated in Compendium of Powers.

(ii) In order to meet with the expenditure to be incurred for exercising quality control, the provision of 1% (one per cent) should be made in the estimate for all the works costing Rs. 25/- lacs and above.

In respect of the special works, such as major bridge works (having more than 30 meters' length) of which the cost may be even less than Rs. 25/- lacs, the provision of 1% (one per cent) for exercising Quality Control should separately be made in the estimate. (G.R. B &.C D. No. TNC. 2878,10-C dtd. 10.9.79.)

147-A. With a view to encouraging Indian artists, like sculptors, painters, designers etc. and enabling them to contribute to the building up of our Nation, all large buildings proposed to be built in this State should be provided with suitable decorative features for which the co-operation of the Indian artists should be obtained. The Executive Engineers of Divisions should, therefore, make a provision of 1/2 per cent for purpose, while preparing plans and estimates for building works.

147-B. The provision of 1 per cent (one percent) in the plans and estimates for non-residential Government buildings for gardening should be made subject to the following conditions :

(1) Rs. 2 per sq. mt. for lawn plant, shrubs etc. (gardening) should be provided for open area where gardening is possible and necessary in the plans and estimates of non.residential Government building,

(2) For residential buildings, gardening should be considered on merits.

(3) For trees Rs. 5 per tree and one tree in an area of about 100 sq, mt. should be provided in the estimates of non-residential buildings.

(4) The cost of G.I. pipes stand post for water supply in the garden position shall be taken as part of building estimates and shall not be included in the ceiling limit of 1 per cent.

148. The provision in estimates of the approximate cost of establishment and tools and plant should be made in accordance with the rules in Appendix V. .

149. Deleted.

150. In the cases where the dismantling of the existing structure is involved, the provision of credits on account of material likely to be obtained from the dismantled structure should invariably be made in the estimate.

151. When it is found that the amount of the accepted tender for work is less than that of the sanctioned estimate, by 10 per cent or Rs. 10,000 whichever is more except in petty works, the estimate should be recast and a fresh abstract estimate at the lower tendered rates, including the provision for contingencies at the rate of 5 per cent of the amount of the abstract estimate, should be prepared and sanctioned by the Executive Engineer even though the amount of such ''reduced" estimate may exceed that upto which he is ordinarily empowered to accord sanction. The original estimate should then be cancelled and the reduced estimate substituted for it.

The above orders do not apply to minor works nor to works carried out by piece work on A-l or A-2 form agreements. In the case of major works to be carried out partly by piece work and partly by means of regular forms of contracts the orders will apply only, if the value of the portion to be carried out on regular form of contracts amounts to half the estimated cost of the work or more in each case.

152- Deleted

153. If the construction of a proposed work is likely to affect adversely the interest of any other state, the fact should invariably be brought to notice in submitting the estimate for it.

153.-A-In the case of projects for roads, canals, river embankment and drainage works which are likely to affect railway line in the vicinity, the Executive Engineers of Divisions should supply to the Railway Administration concerned a copy of the plans, together with an index plan on a scale of one C.M. 0.5 Km. on which should be shown the side and position of all waterways to be provided and the Railway Administration should be asked to express their view as regards such waterways. While submitting the projects to higher authorities copies of the replies from Railway Administration should be attached.

153-B. The Executive Engineers should survey the alternative alignments and sites for roads and bridges and submit the proposals with all their aspects and rough costs to the Chief Engineer (R&B) for approval before preparing detailed plans and estimates. After the alignment is approved, the project should be split up into suitable and convenient schemes and plans and estimates prepared accordingly.

(b) Original Works :

(i) Civil Buildings.

154. The site of every buildings should, if possible, be definitely settled before the detailed designs and estimates are prepared.

155. In all the cases local authorities must be consulted as to the convenience of the site. In the case of works or buildings which are intended to be erected in the neighbourhood of any fort or cantonment the matter should, in the first instance, be referred to the local military works officer for an expression of his opinion from a military point of view and then submitted to the Central Government in the Defence Department for concurrence, and when such concurrence has been obtained, no deviation is permissible without previous reference to that department.

156. Deleted.

157. Power Magazines, and all buildings, which, from their height or exposed situation, are likely to be struck by lighting should be provided with lighting conductions as directed in the code of instructions for the guidance of Public Works Department Officers on the subject. All conductors and their connections with the earth should be inspected and tested periodically, under the rules laid down in the Code, by Public Works Department Officers, a report of each such inspection being submitted to the Superintending Engineer.

158. The periodical inspection and testing of lighting conductors attached to explosive magazines are left to the Executive Engineer, of the (Roads & Buildings) Division concerned, with discretion to entrust the task, if necessary to an officer of the Gujarat Service of Engineers duly qualified for the purpose and who may be employed nearest to the place where the lighting conductor is fixed. As regards charging of fees and travelling allowance in this connection* see rules 14 and 15 in Appendix I.

(ii) Roads.

159. Projects for the construction of new roads must be accom~ panied by the following documents, viz :

(i) Report, including a brief note on the proposed gradients-

(ii) Abstract estimate of cost.

(iii) Index Map.

(iv) A detailed survey and longitudinal section.

( v) Sheets of transverse sections.

(vi) Drawing of all masonry, iron and timber works in the order in which they occur on the line of the road.

In preparing a road project for administrative approval, the following points may be covered.

(a) The necessity for a proposed road (or the anticipated benefits), its importance from the point of view of existing goods or passenger traffic or potential, administrative strategic or tourist or any other point of view.

(b) The volume and type of traffic to be catered to and how it has been estimated.

(c) The justification for the standard to which the road is to be constructed.

In general the economic importance of the proposed road should be explained. Where alternative alignments are practicable, the economics of major alternatives should be explicitly discussed.

160. (1) Estimates for new lines of a road should include the cost of all dwelling and inspection houses intended to be built along it for the accommodation of subordinates and others.

(2) Estimates of road works should be completed in all respects i.e. estimate of L.A, C.D. Works, milestones guards stone etc.

161. It must be regarded as a fundamental rule that, without the previous sanction of the Central Government, no main artery of communication such as trunk road, may be abandoned or allowed to fall out of repair. As military considerations of the highest importance may be involved in any change in through communication, all proposals for the removal of bridges or ferries, Central or State, must invariably be submitted for the consideration and order of the Central Government.

162. Rules in connection with the works to be financed from the Central Road Fund, are contained in the Resolution on road development passed by Rajya Sabha on 1st April, 1976 and by Lok Sabha on 18th June 1977 reproduced in Appendix VI issued under Govt. Resolution, B & C No. PWM/1679/102.C dtd. 9.4.80.

163. Advances from allocation to States from the Central Road Fund are adjusted at the end of the financial year against actual expenditure.

164. The consolidation of water bound macadam on all roads should be done departmentally.

In the case of the modernization of roads with asphalt, tar etc. the agency for consolidation is left to the discretion of Superintending Engineers.

(iii) Embankments:

165. In the case of flood protective works, embankments with pitching retaining walls, spurs etc. as may be necessary, should be designed to withstand flood with 1 to 25 years probability of occurrence for rural areas and 1 to 100 years probability of occurrence for urban areas. Benefit cost-ratio should be prepared by considering damages sustained during last 15 to 25 years. If this ratio is below standard, reasons for the final selection of the scheme should be given in greater details.

(iv) Irrigation works :

166. Irrigation schemes are classified as (1) minor (ii) Medium and (iii) Major. Such schemes may either be 'single purpose' or 'multipurpose'.

The general requirements of major and medium irrigation scheme for the purpose of Administrative Approval are given below :

(i) The field investigation and other data collection should be carried out as per the "Guide-lines for the preparation of detailed project report of Irrigation and Multipurpose Project" contained in the reports of the working Group (Volumes I, II and III) appointed by Govt. of India in October 1977. (These reports have been circulated vide Govt. of India, Ministry of Irrigation letter No. 4/6/77-P-H of 28/1/1981.)

The project report for a major and medium irrigation scheme should generally be prepared in four volumes viz.

Vol. I Report.

Vol. II Appendices.

Vol.III Estimates.

Vol. IV Plans.

The Report Volume-I should contain chapters as under

( i) Introduction and project at a glance

(ii) Situation and approaches

(iii) Hydrology

(iv) Flood studies

(v ) Water Planning

(vi) Survey and Investigation

(vii) Construction materials

(viii) Masonry spillway, transition dam, Retaining walls etc.

(ix) Earthen dam.

(x) Canal Head Regulators '

(xi) Land Acquisition

(xii) Canals

(xiii) Estimates of cost.

(xiv) Schedule of construction

(xv) Financial forecast and conclusion

Each chapter should cover details of all the aspects regarding subject in brief. In the last chapter, under conclusion, economic viability of the scheme as well as benefits of the scheme and over all likely prosperity of the people in the area under the command and its contribution in the overall growth of the state should be narrated in brief.

Appendices Volume-II shall give corresponding data, design calculation, drawing for the different project components and calculations for [financial; forecast, benefit cost-ratio and report regarding Environmental and Ecological aspects.

Cropping pattern : Water requirement of crops should be obtained from the Agronomist, (Irrigated Agriculture) in the Agriculture Department. The computed benefit cost-ratio should be got confirmed from him.

Hydrological studies, floods studies and General lay-out plan of the scheme should be got approved from the Central Design Organisation-

Design of the main components i.e. Earthen dam, spillway, Head Regulators etc. should be prepared keeping in view the different Indian standards and Govt. Technical Circulars issued from time to time.

167. Estimates : Volumes-Ill should cover sub head-wise separate estimate for I-works as under :

A. Preliminary.

B. Land.

C. Works (Dam and Spillway, Earthen dam, Head Regulatorys etc.)

K. Building

M. Plantation

O. Miscellaneous.

P. Maintenance

Q. Special Tools and Plants

R. Communication

The actual expenditure incurred for survey and investigation before submission of project should be indicated in the A-preliminary estimate.

For minor and medium schemes, provision under-II canal, may be made on flat rate hectare basis as per the actual cost data of on-going projects.

For B-Land estimate, the rate of land to be acquired and land classification details should be obtained from the Revenue Authority.

Provision for grouting, approach roads, de-watering etc. should be made as per Government circulars in force and as per the site conditions.

Regarding provision under different sub-heads, recommendations as per working Group Report "Guide lines for preparation of Detailed project reports of Irrigation and Multipurpose Projects" referred to in paragraph 166 above should also be kept in view for preparing sub-head wise estimates.

Provision for afforestation in the catchment area should be made as per site condition, if required.

Provision for quality control at 1% of C-works should also be made as per Government Circular(s) in force.

The estimate should include direct and indirect charges as under :

(1) I-Works.

(2) a. Establishment.

b. Leave and Pensionary charges,

(3) Tools and Plants.

(4) Deduction for receipt and recoveries on capital account should be made for special tools and plants and salvage value of K-Temporary Buildings, as per the prevailing practice.

Indirect charges :

(1) Capitalization of abutment of land revenue on area occupied by works of 5% of B-land.

(2) Audit and Account charges at 1% on the cost of I-works,. (3) Secretariat charges of 0.35% of I-works.

The provision to be made for establishment and tools and plant should ordinarily be at 10% and 1.5% respectively of the cost of I-works (except cost of B-land). Provision for leave and pensionary charges at 10.5% of the cost the establishment should be made.

Government may, however, vary these percentages, if necessary.

168. Plans : Volume-IV should cover important drawings as. under :

(1) Index maps 1:50,000 and 1:2,50,000 showing all details :

(2) Longitudinal section of the dam line.

(3) Geological L.S. showing foundation details.

(4) General layout plan.

(5) Typical section of Earthen dam.

(6) Layout plan of spillway.

(7) Detail of spillway.

(8) Head Regulator and its details.

(9) Submergence contour plan.

(10) Area capacity curve.

(11) Tail water rating curve.

Colours and symbols etc. to be adopted are as under :

Sr. No. Particulars Colour Symbol

1 2 3 4

1. Reservoir Blue

2. Catchment area ~i Yellow

3. Command Area Green

4. Dam line Red

5. Canals Pink

6. River Stream Tributories Sky blue

7. Raingauge station Red

8. River gauging station Red

9. Hillocks. Brown

10. a. Taluka Boundry Black

b. District Boundry Black

c. State Boundry Black

11. Road a. N. H. Burnt sienan

b. S. H. "

12. Railway line a. Broad gauge

Black

b. Metre and narrow gauge

Black

13. District H. Q. Taluka H. Q.

Black Black

169. In the case of Minor Irrigation Scheme, Project Report should be prepared in two volumes i.e. (i) Report, Appendices and Estimate and (ii) Plans.

All aspects as narrated in paras 166, 167 and 168 above should be covered in brief and with broad details of investigation and design.

170. In the case of Major Irrigation Scheme, Project Report should be prepared as per para 166, 167 and 168 as above. In addition to that, estimate for II-Main Canal and branches should be prepared on the basis of a detailed estimate prepared for a block of reasonable size of distributory and water courses. A typical estimate for a block of one distributory of representative size covering earthwork, structures including outlets be prepared after detailed survey and investigation of the block.

Sub Head-wise estimates for II-Main Canal and Branches should also be prepared in details as per para-167 above. Other sub heads of canal should be added too.

In addition to the plans as mentioned in para 168 above, contour plans for command, longitudinal section of canals, typical cross-section of canals, other typical drawings of canal structure etc. should be given in plan volume.

(v) Town Supply Projects :

171- Deleted.

172. Deleted.

E. REPAIRS

(a) General :

173. Repairs are ordinarily of three kinds: first, those which, as a matter of regulation are carried out periodically, and which are usually of the same quantity from time to time, such as the painting and white washing of a building or a new coating of metal on a road; second, those which are not done as a matter of regulation periodically, but which it is convenient to carry out so far as may be necessary, at the time of periodical repairs, and third, such occasional petty repairs as become necessary from time to time and which may have to be carried out between the times of periodical repair.

174. Except in the cases contemplated in paragraph 186, provision for repairs of the first two kinds should be made in annual estimates, and for the third kind in separate requisition as the occasion may require.

175. A separate estimate should be prepared for the maintenance of each work, or of each class of building each district, or portion of a work or a group of works as detailed in the budget. Attention to this point is necessary for in the principal accounts the total outlay against each estimate being alone posted it is only be recording the outlay year after year on the maintenance of each particular set of buildings of works that useful comparison can be made.

176- Each ordinary repair estimate, should include the whole expenditure which it is anticipated will be incurred during the working year on the maintenance of the work concerned. The working year for this estimate closes at present on the 31st March.

177- Repair estimate should, like those for original works, provide for the removal of all rubbish which may have accumulated, filling in unsightly pits, etc., round the buildings, all works establishments employed specially on the work, and under separate subheads all watchmen sanctioned by competent authority for the care of vacant buildings, guarding works, working sluices etc.

178. The sanction to ordinary repair estimate lapses on the last day of the year fixed by Government. If, however, inconvenience would arise in any exceptional case from the stoppage of the works on the fixed

date, the repairs may be carried on to completion, the expenditure after that date being treated as expenditure against a fresh repair estimate for the next working year.

179. Estimates for special repairs remain current till the completion of the repairs in the same manner as estimates for original works.

180. In the cases of urgency, the Superintending Engineer may authorize the commencement of periodical repairs in anticipation of the formal sanction to the estimates, but in such cases an approximate sum must be fixed to the expenditure of which sanction is provisionally given, and the Executive Engineer will be respon-sible that the regular estimate is submitted at the earliest possible date.

Estimates for maintenance of and repairs to works to be executed during a year should be prepared by the 15th of January of the previous financial year and sanctioned by the Executive Engineer before the 15th of April of the year concerned. The sanction should invariably be communicated to the Audit Officer before the 15th May.

*180-A. To avoid any kind of irregularities (in types of above works,) the following instructions should be strictly observed.

(1) Tenders should be invited only after the sanction to the estimates is accorded. Where sanction to the revised estimates is required, the Executive Engineers should prepare abstract of quantities based on original estimates and rates as per latest sanctioned S.O.R. and then sanction the same, if within his power or obtain the sanction of the competent authority (as per the amount involved ) to the same.

(2) The standard measurement books may be maintained for buildings to facilitate quick preparation and sanction of repair estimates.

(3) Powers to split-up the work into smaller units is vested in the authorities who have got powers to accept the tender for the whole work. However, it should be seen that the splitting up of the work should not lead to non-invitation of the tender publicly and tenders must be invited publicly for all the split-up works by giving advertisements in the newspapers.

(4) For any rate-list of piece-work for which tenders are not required to be invited as per present practice, a copy of the notice should be placed on the notice-board of local Divisional offices. A copy of the same should also be sent to the office of the Collector and Mamlatdar for pasting placing on their notice boards in such a way that at least three full days time should be available to the bidders.

* (Vide Govt. Circle, B and CD No. TNC-1880-VC-1B-234/ (59)/C dated 26.4-83 and 20.2.84. )

* 180-B. Repair works to be carried out in emergent situation:

In the critical situation arising out on account of heavy rain and flood, it becomes essential to carry out the repair works to roads on war-footing in order to restore the traffic rapidly. When such contingency arises, the following procedure should be followed:

1. Recording of measurement :

The measurement of truck or boropit should be recorded/ written by the technical officer not below the rank of Sectional Officer for the repair works essential for the restoration of the traffic.

2. Agency for works :

The Executive Engineer is empowered to get the works repaired through the labour co-operative society or other agency at the rate fixed under para-3 below to the extent of restoring the traffic.

3. Receiving of high rates :

The road which is breached and cut-off its the monsoon requiring the repair for the restoration of traffic only for that portion, then the rates for the items of earthwork, Hand broken metal on quarry or Hard murrum and earthwork, Hard murrum supply, Hand-broken metal supply for the purposes of carting and spreading, should be received by inviting the public tender and kept ready duly got sanctioned from the competent officer in April or May so that the work can be done at the sanctioned rate at the appropriate time.

4. Cross Checking:

The Executive Engineers are empowered to relax the rules of cross checking in the case of road which is to be made trafficable.

The orders granting relaxation in respect of such works (at 1 to 4 above) should include the details regarding road showing therein the length of K.M. in which the work is to be done, the nature of work to be done, the estimated quantity and the estimated amount.The copy of orders should be sent to Government and the Superintending Engineer. •

The progress report of the work that may be done will have to be sent daily by the concerned Deputy Executive Engineer to the Executive Engineer and the Superintending Engineer. The work-wise report relaxing the other provisions of this Manual for the amount of the work will have to be sent within one month from the date of execution of the work by the Executive Engineer to the Superintending Engineer and the Government.

No powers vest to implement the above relaxation in the matter of asphalt work.

*(Vide Govt. Circle, Band CD No. PWM-168/IB-26-1/C dated 15th June, 1983).

181. In the case of all descriptions of work, for the renewal of which any specific period of time has been fixed, the estimate for its repair should show the date when such item of work was last executed.

(b) Special Rules :

( i ) Buildings :

182. Maintenance of a standard measurement book in the office of an Executive Engineer, showing the detailed measurements of each kind of work which is usually subject to renewal in each work under charge of that officer facilitates the preparation of estimates for periodical repairs and rules for recording standard measurement and upkeep of that book are given in Appendix VII. Its maintenance, is however optional.

183. The method of arriving at the valuation of a building with reference to repairs is subject to the provision that the value assigned to any given building should not exceed the sum that would be arrived at, where the approximate rate per superficial foot of plinth area for that class of building to it.

184. Deleted.

185. Where municipal or other rates and taxes are payable on buildings whether occupied as residences or not, the amount of such taxes payable by Government in the Public Works Department should be provided for in the annual repair estimates. See rule 148 in the Manual Contingent Expenditure.

186. Deleted :

(ii) Roads :

187. Unless material to be obtained by purchase or contract, delivered on the road, the estimate should show the proposed cost, dividend under cost of collection and "carriage" if the metal is to be manufactured the probable outlay on each sub-head of the operation should be shown distinct from carriage,

F-CONTRACTS

(a) General :

188. The recognised systems for carrying out a work otherwise than by the employment of daily labour, are "Piece-Works," "Rate List" and "Contract Works." "Piece Work" is that for which only a race is agreed upon without reference to the total quantity of works to be done or the quantity to be done within a given period. In the "Rate List" system a petty work can be carried put on Schedules of costs known as rate lists, and a number of Petty Workers may be employed on one work at the same time, provided that,

(1) the cost of any individual work does not exceed Rs. 5,000/-and

(2) that the selected petty worker signs, or affixes his thumb impression to the rate list form in token of his acceptance of the rates as far as practicable.

The term "Contract" as used in this chapter does not include agreements for the execution of work by piece-work, or by the rate list system, nor does it include mere ordinary purchase of materials or stores. All other work, done under agreement, is termed "Contract Work," and in agreements for such work, which should invariably be in writing there should generally be a stipulation as to the quantity of work to be done, and the time within it is to be completed.

Note : 1. In the case of piece work agreements, risk is involved in sanctioning through rates since the early part of a work may be more profitable to the piece work than the latter part of it. In such cases where extra cost of certain items is liable to be caused by such variations as longer leads, higher lifts or harder materials care should be taken to provide different rates of different parts of the work or to provide separate rates for addition, leads or lifts, etc. in excess of a minimum.

Note : 2. The limit of Rs. 5,000 prescribed for a work to be carried out on the Rate List system applies to the total estimated value of the complete work and not to individual items of such works.

Note : 3. In the case of estimates for annual current repairs exceeding Rs. 1,000 more especially those of roads, where it is not possible conveniently or economically to carry out individual items of estimates departmentally or on piece work contract on A-l, A-2 form the rule may be relaxed by the Executive

Engineer so as to treat such items of the repair estimates as complete works for the purposes of this paragraph provided always that the payment to be made on any one "Rate List" does not exceed Rs. 1,000.

In the case of Irrigation works, (1) Works which require special treatment in construction. (2) works of a special technical nature, such as, masonry dams, regulators, outlets, standing wave flumes* flume fills and such other devices and (3) works such as alterations or repairs to open canals involving difficulty in enforcement of rate of progress regulated by period of canal closures or special quality of the work required to be done, the cost of any individual work to be executed on the "Rate List" system should be less than Rs. 3,000.

188.-A- The Departmental execution of works for which no limit is laid down as against "Contract System" includes besides employment of daily labour the "rate list" and "piece works" system which can be used freely upto a limit of Rs. 5,000 and Rs. 50,000 respectively in each case, irrespective of the estimated cost of the work as a whole, despite instructions laid down in paragraphs 190 and 191 below subject to the following conditions :

(1) For every work which will cost any amount above Rs. 50,000 the Executive Engineer should obtain prior permission to carry-out the work departmentally from his Superintending Engineer.

(2) Quotations should be invited from piece-workers by every Division every six month, as to know the market fluctuation, for works of similar type. If a work of different type was undertaken, special quotations should be invited before piecework contracts are given,

(3) No contractor should be employed simultaneously on more than one piece-work pertaining to the same work.

*(4) No Superintending Engineer shall take recourse to piece-work; systems for works costing more than Rs. 50.000/- in accordance, with the sanctioned estimate, unless actual tenders are invited for the whole work as technically sanctioned and they are proved to be higher. It will be the personal responsibility of the Superintending Engineer/Executive Engineer to ensure that piece-work rates sanctioned are not higher than the lowest rates received in the competitive tenders.

(5) Whenever piece-work quotations are invited for want of competitive tenders, adequate tender notice in accordance with para 200 of the Public Works Department Manual shall be-given.

(6) The Executive Engineers/Superintending Engineers shall invariably examine the scope for excess while sanctioning each piecework rate, whether it is departmental execution on the basis of piece-works or rate lists, either for completed items or for materials and labour separately. The piece-work rate or the rate list sanctioned shall not exceed the power of Superintending Engineer/Executive Engineer for sanctioning the excess as the case may be. No piece-work rate, involving an excess beyond the powers of the Executive Engineers or the Superintending Engineer shall be approved, without prior sanction of the Government for the excess.

(7) Whenever departmental execution involving piece-work agencies or rate list agencies are sought to be engaged separately for labour and materials, a formal estimate for the component of labour and materials confirming to the sanctioned estimate shall be prepared and approved by the Executive Engineer. No higher rate involving an excess beyond the powers of the Superintending Engineer/Executive Engineer shall be sanctioned in such an execution, without prior approval of the Government.

The Executive Engineers should also exercise 10% checking of piece-works and the rate lists based on the total cost of the work as sanctioned and not on the basis of splitting up the work with rate lists of piece works having estimated cost less than Rs. 20,000.

(*G.R. B&C Deptt. No. PWM-2680/7177/(146)C dt. 16.3.81.)

189. Applications from members of the Scheduled Castes for contracts for the construction of wells and roads and carrying out repairs to old ones, the cost of which is met out of the special grants set apart for the purpose to give relief to the masses and rural population in villages should be considered favorably subject to the provision that the quality of the work offered shall be up to the standard required and reasonably economical.

190. Petty works costing less than Rs. 50,000 should be carried out either on regular contract forms or piece-work forms (or sanctioned rate lists in the case of works estimated to cost Rs. 5,000 and under) through the agency of local contractors of all-classes. For this purpose, a list of all local contractors should be maintained in each division and, although invitation of public tenders by advertisements, etc., is not necessary, in the case of such works all local contractors should be given a chance to quote for such works so that rates will be competitive.

191. (1) Contracts for works estimated to cost Rs. 50,000 and above should be prepared only on regular contract forms and should be invited by public tenders.

Exception 1 : These orders should not apply to (a) works situated in outlying places where regular contractors are not available.

(b) Works which requires special treatment in construction of Irrigation Works of Special technical nature such as masonry dams, regulators, outlets, standing wave flumes, flume fills and such other devices, or such works as read consolidation or alterations to open canals, involving difficulty in enforcement of rate of progress or special quality of the work required to be done.

(2) Deleted.

Exception-2 :

Note : 1. As picking and spreading items of special repairs work generally synchronize with agricultural operations and it is very difficult to arrange for labour in proper sequence at the nick of time, individual items of special repairs, works such as picking and spreading should be considered as complete works even in the case of the total estimated cost of which Rs. 50,000 and then the procedure laid down in paragraphs 191 above should be followed in the case of these items.

Note : 2. In case there are labour Co-operative Societies available the Government works mentioned in para 190 and 191 should be entrusted to the above societies at the estimated rates without inviting tenders if they are willing to undertake the same. Refer notes to para 204-A of this chapter in this connection.

192. "Contracts" may be of two kinds, viz., lump sum and Schedule.

In the Lump Sum Contract the contractor agrees to execute a complete work with all its contingencies in accordance with the drawings and specifications for a fixed sum, the following being its essential characteristics :

(i) A Schedule of rate is specified in order to regulate the amount to be added to or deducted from the fixed sum on account of additions and alteration not covered by the contract,

(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.

(iii) Detailed measurements of the work, done are not require to be recorded except in respect of additions and alterations.

(iv) The deductions to which Government is entitled as per contracts are clearly recorded and attended to while issuing final certificates, and they should record in writing the mode they abopt and also refer to the documents on the basis of which a certificate is given.

Schedule contracts are those in which the contractor undertakes to execute the work at fixed rates, the sum he is to receive depending on the quantities and kind of work done or material supplied.

*The tenders for works of construction of bridges across rivers Narmada, Mahi, Tapti and Sabarmati and those bridge-works which are estimated to cost (put to tender) above Rs. 75 lacs should be invited with contractor's own design. No. tender with contractor's own design for the works excepting those works, should be invited.

* (Vide Govt. Letter, B and CD No. MIS-1080/33-C dated 22-4-81.)

The form for lump sum contracts prescribed by Government in Form-C (Printed as an accompaniment to Government Resolution No. TCF-1581(1)/J dated 16th January 1984 and as amended from time to time.

193. The following principles should be followed by officers entering into contracts :

(1) The terms of a contract must be precise and definite and there must be no room for ambiguity or misconstruction therein.

(2) As far as possible, legal an d financial advise should be taken in the drafting of contracts and before entering into them finally.

(3) Standard forms of contracts should be adopted wherever possible, the terms to be subject to adequate prior scrutiny.

(4) The terms of a contract once entered into should not be materially varied without the previous consent of the competent financial authority.

(5) No contract involving an uncertain or indefinite liability or any condition of an unusual character should be entered into without the previous consent of the competent financial authority.

(6) Even in Cases where a formal written contract is not made, no order for supplies, etc. should be placed without at least a written agreement as to price.

(7) Provision must be made in contracts for safeguarding Government property entrusted to a contractor.

(8) Provision should be made in every contract to enable Government to cancel it with due notice and without excessive cost.

Note-1: A clause to the effect that the contractor shall be responsible for compensation to any of his workmen under the Workmen's Compensation Ac t should invariably be inserted in the contractor's agreements, as well as in the rate lists and piece-work agreements. (See also paragraphs 254. 257, and 258).

Note-2 : With a view to safeguarding the Government property from damage etc., and to avoid loss to Government an adequate security deposit should be taken from the contractor or pieceworkers to whom Government property has been entrusted for execution.

Note-3 : The piece worker shall be responsible for and shall pay compensation to his workmen payable under the Workmen's

Compensation Act VII of 1923 (hereinafter called the said Act) for injuries caused to the workmen. If such compensation is paid by Government as principal employer under sub section (1) of Section 12 of the Said Act on behalf of the piece-workers it shall be recoverable by Government from the piece worker under Section (2) of the said section. Such compensation may be deducted without prejudice to any other remedy, from any amount due or that may become due to the piece-worker.

Note-4 : In no case should any piece-worker be given more than one piece-work at a time pertaining to the same work-

194. All agreements of security bonds entered into with the Public Works Department by Contractors for the execution of work or for securing the due performance of contracts are exempted from stamp duty.

Note-l : An agreement for hire of plant and machinery is not an instrument for execution of any work, nor it is an instrument for the due performance of any contract, and as such it is not exempted from stamp duty.

Note-2 : The local officers should see that all agreements entered into with contractors and local bodies for hire of machinery bear revenue stamps of the value of Rupee 1 plus surcharge as required under the relevant provisions of the Indian Stamp Act, 1890 in its application to this state.

195. Every Officer, must before entering upon legal proceedings, obtain the approval of the competent authority unless he himself is competent so to enter.

(b) Contract Documents :

196. Before a work is given out on contract the Executive Engineer must prepare "Contract documents" to include.

1st- A complete set of drawing showing the general dimensions of the proposed work and so far as necessary, details of the various parts.

2nd- As complete specification of the work to be done and of the materials to be used unless reference can be made to some standard specifications.

3rd- A schedule of the quantities of the various descriptions of work.

4th- A set of "conditions of contract" to be complied with by the person whose tender may be accepted.

Note : As availability of suitable machinery for execution of works appreciably influences, the rates, quoted by the Contractors, details of Government machinery that can be made available for the work in question along with the details of hire charges, terms and conditions etc. should be given in Schedule A of an appended statement while inviting tenders. Similarly the contractors should be asked to give a list of machinery in their possession and which they propose to use on the works.

While deciding on tenders, availability and sufficiency of machinery with the contractor should be a point for consideration.

196—A : In the case of bridge works copies of the detailed drawings should be made available to the contractors on payment of a prescribed fee (as per paragraph 196 B below) along with the tender documents to enable them to study the design more closely. The notice inviting tenders for such works should, therefore, clearly specify that copies of drawings for the work would be available on payment of the specified amount along with contract documents.

196—B : The following scales of fees for sale of tender forms

are prescribed for various Government works for which tenders are publicly invited by the Departmental officers :

Sr. No. 1 Amount of the estimated cost of the work. 2 Tender Fee (in Rs.) 3

1. Works costing upto Rs. 5,000 10 2. Works costing above Rs. 5,000 and upto Rs.

10.000 25

3. Works costing above Rs. 10,000 and upto Rs. 50,000

50

4. Works costing above Rs. 50,000 and upto Rs. 1,00,000 (one lakh)

75

5. Works costing above Rs. 100,000 (one lakh) and upto Rs. 5,00.00 (five lakhs).

100

6. 7. 8.

Works costing above Rs. 5,00,000 (five lakhs) and upto Rs. 25,00,000 (Twenty five lakhs). Works costing above Rs. 25,00,000 (Twenty five lakhs) and upto Rs. 50,00,000 (fifty lakhs). Works costing above Rs. 50,00,000 (fifty lakhs).

150 300 450

(2) For the bridge works, estimated to cost more than Rs. 1,00,000 and above, Rupees 100 (Rupees one hundred) should be charged more in addition to the tender fees prescribed in column 3 for the works at ***Sr. No. 5 to 8 above.

* (3) If and when the additional drawing is required by the contractor or any other officer of Government of Gujarat state, semi-Government body or Central Government office, the charges therefore should be recovered as under :

1. For going tracing on tracing paper. Rs. 30.00 of 1 (one) sq. mt.

2. Ammonia/Blue print Rs. 12.00 of 1 (one) sq.mt.

3. Ammonia Blue print with coloring Rs. 15.00 of 1 (one) sq. mt

* (G.R. R&B D No. = -1078/144724-178-Cdt. 18.6.82)

197. If the amount of tender is likely to be beyond the Executive Engineer's power of acceptance, or to. be of an unusual character, he should, before publicly inviting tenders, submit the contract documents to the Superintending Engineer for his approval or remarks, together with a copy of the form in which tenders are to be submitted. If the amount of tender is likely to exceed the Superintending Engineer's power of acceptance or to be of a very special nature. That officer should in like manner, submit the contract documents to the Chief Engineer for approval.

*** Fees and charges above are as per G.R. No. PWM-1083/IB 3708-4-C dated 31. 1. 84)

(c) Tenders :

198. (i) Tenders should invariably be invited publicly, in the manner prescribed in paragraphs 200 and 201 below, for all works given out on contract and estimated to cost Rs. 5,000 and more except only when additional works or items or work have to be undertaken as part of a scheme for which tenders have originally been invited publicly and which are required to be executed while the work originally undertaken is in progress or for other exceptional reasons. When, however, work in connection with a Government House is so urgent that advertisement is not possible, competitive tenders from several capable contractors may be invited instead of calling for tenders, by advertising in the press. See also paragraph 190 and sub-paragraph of Note 2 under paragraph 457.

Note : Contracts for works estimated to cost less than Rs. 5,000 may be given out without the invitation of public tenders at the discretion of the Executive Engineer. However, intimation by a letter should be given with 15 days' notice to the leading, experienced and known registered contractors of the District for giving their rates.

(ii) If, for exceptional reasons, tenders for works estimated to cost Rs. 5,000 or more are not invited publicly detailed reasons should be recorded & submitted to the authority superior to the officer competent to accept the tenders.

"Registration of contractors"

198-A : Subject to the provisions of paragraphs 189 and 190 no tender may be accepted from or contract given to any person, syndicate, or firm whose name is not borne on the register of approved contractors referred to in Appendix XXX without the orders of the State Government.

199. In the case of the construction of reinforced cement concrete prestressed concrete bridges and causeways, tenders for designs and construction should be called for from the firm specializing in reinforced work and approved by Government after the work has been approved by this Government and the Central Government where necessary and it should be seen that sanction to plans and estimates and order to start work within a reasonable period are issued. The Superintending Engineers should give an approximate cost of the wok for the purpose of the approval.

In order to cover the tenders in case orders to start with work are not issued in the reasonable time after the acceptance of the detailed designs and calculations, the .contractors should be asked to name the sum they would require for the purchase of the designs in case there was such delay in starting the work that the contractors did not agree to execute the work for the sum stipulated in the tender and Government desired to purchase the designs.

Note : It should not be necessary for tendering firms to submit detailed working drawings and calculations in the first instance along with their tenders, but it should be specified in the notice calling for tenders that this will have to be supplied by the tenders whose tender is accepted and that in the event of their not being found satisfactory they will have to be revised or otherwise the earnest money will be forfeited. It should also be stipulated that the department does not accept any liability for the information given in regard to the substrata and that no increase will be allowed for any additional work due to greater depth of foundations, etc. actually required in construction than that indicated by the results of trial pits or borings taken by the department.

* 199. (i) : Prequalification of Tender.

In order to require the contractors registered in 'A' &. 'AA' class of contractors for obtaining and quoting tenders of the major bridge works costing more than Rs. 50 lacks (or certain works of special nature) on the basis of contractor's past record of proven

technical competence and experience of handling such types of works, their expertise and technical know-how for the job in question, their financial resources, credit facilities and construction equipments available with them etc. the system of pre-qualification should be followed. Application for the pre-qualification of contractors as per Annexure appended shall be called for from the contractors. Thereafter tender copies should be issued only to those qualified tenderers. List of pre-qualification in all the cases shall be got approved from the Government by the Circle, Division concerned.

_____________

ANNEXURE

INVITATION OF APPLICATION FOR PRE-QUALIFICATION OF CONTRACTORS.

ROADS AND BUILDINGS DEPARTMENT.

Applications are invited from the contractors registered in 'A' &. 'AA' Class, possessing requisite experience and machinery for pre-qualification to undertake construction of a bridge across river …………….in District. The estimated cost of the work is Rs..............

The work is required to be completed within.........months.

The interested contractors, who have satisfactorily completed similar works, need only apply giving bio-data of the Firm together with the information on the following:

(1) Technical competence and experience of handling bridge works in past.

(2) Bridge works on hand with present stage including the organization authorities for whom the bridge works are being executed.

(3) List of major bridge works executed indicating authority for whom the work of bridge was constructed with details of foundations and superstructure, date of commencement, date of completion, original time-limit, extensions sought, compensation if any, paid, original tender cost and cost of bridge completed.

(4) Construction equipments with work-shop facilities.

(5) Bio-data of technical personnel available with the contractor and the structural consultant proposed to be employed on bridge works.

(6) Financial resources including bank credits & other facilities available with the Company.

The above information should be sent, in sealed cover superscribing thereon the "pie-qualification of contractors" and should be sent to the Superintending Engineer, ........................ R&B Circle,………… within 30 days from the publication of this advertisement.

(G.R. B&CD No. TNC-1480;815-64-C dtd. 31.5.83).

199-A : (I) All concerned officers should attach basic drawings to all tender papers that are issued to the contractors. These drawings should be few in number and include location plan. Longitudinal" and cross sections, trial pit or basic data etc. and are distinct from project or constructions drawings which are more in number and give much more details. The construction drawings are to be supplied to the successful tenderer.

For the purpose of execution, one copy (if necessary more in case of bigger projects) should be supplied to each overseer at the site and two copies (of which one is for office-record) should be supplied to the sub-divisional officer.

199-A : (II) : The fallowings scales for issue of drawing alongwith the blank tender forms :- (at the time of invitation of tender) are prescribed :-

(i) Road and C. D. Works - Site plan to a scale of 1"= 1 mile showing the road alignments and mileage thereon and positions of community development works by numbers corresponding to those referred to in the tender papers.

(ii) Major Bridges :- Site plan to a scale of 1" = 1 mile and bridge elevation plan and section.

(iii) Buildings :- The drawing showing the details about the design and lay out of openings i.e. window, doors, ventilator, cup-board should be attached with the working drawing.

(iv) Deleted.

Irrigation Works :

(1) Dam and appurtenances :

(i) Index plan showing location and approach.

(ii) Plan and longitudinal section showing scope of works.

(iii) Type cross-sections.

(2) Canal structures :

(i) Site plan showing canal alignment and location of structures.

(ii) Some type plans, elevation and sections.

(3) Canal Excavations.

(i) Site plan showing canal alignment,

(ii) Type cross sections.

199-A (i) Wherever draft tender papers are submitted to the Chief Engineer, for approval, these should be invariably accompanied by the following documents:

(i) Brief Tender Notice to press.

(ii) Detailed Notice to contractors.

(iii) Additional instructions to tenderers.

(iv) General description.

(v) Statement of design, details.

(vi) Printed (Relevant) form of agreement duly completed as necessary.

(vii) Additional General conditions of contract.

(viii) General specifications for work.

147

(ix) Detailed specifications for all items.

(x) Special specifications for concrete work.

(xi) Statement of machinery available with Government for the particular work which is offered on hire to contractors.

(xii) Schedule 'B' for the items to be executed and put to tender.

(xiii) Schedule 'A' for stipulation of issue of materials with place of delivery and issue rate in specific terms.

The draft tender papers and the tenders for acceptance should

respectively be accompanied by statements wherever applicable showing how the remarks accompanying the technical sanction and approved draft tender pipers have been complied with. The compliance should be in the form of remarks on one side and compliance on the opposite side.

199-A (ii) : The following drawings should be attached with the tender papers for Head Works, Canal structures and canal earth works as the case may be :-

(i) Head Works (i) An Index Map (Scale 1" =1 Mile km. skm.)

(ii) A plan of the works.

(iii) Elevation of the L.S. with C.S. together with broad details on appurtenant works such as outlets, waste weir etc.

( ii) Canal structures ( i ) An Index Map on a village Plan showing canal alignment.

(ii) A part plan at Top and part at Foundations.

(iii) A part L.S. and part Elevation.

(iv) C.S. as it is necessary to show the nature of work.

(iii) Canal Earth Work : (i) An Index Map (Scale 1" = 1 Mile

km. skm.)

(ii) A plan on village map.

iii) L.S. and

(iv) Type sections in full bank, full cutting and partial cutting.

In all these cases, trial pit results should be shown on a separate drawing as "For guidances" only and not to form basis of contract.

199-A (ii) (a) The following drawing should be attached with the draft tender papers :-

Road Works : (i) Index Map.

:(ii) Alignment plan on village maps,

:(iii) Typical Cross sections.

Cross Drainage : (i) Index map showing the position of cross Works. Drainage works.

* Building works : (i) General lay out plan of the work-site.

:(ii) Building plans showing elevations, cross sections showing wall thickness, foundation thickness and width etc.

(iii) The plans giving details of different sizes of the doors, windows and main entrance doors, etc. with the details of frame sizes, thicknesses of the shutters and the designs etc.

(iv) The plans of details of grill in doors and windows and the grills in the compound gates.

(v)The detailed plans, item wise detailed drawings of cup-boards, show-cases, partitions, R.C.C. Jali, and staircase railing of the Building.

(vi) The detailed plans of R.C.C. design of the various R.C.C. members with details of layout, sizes of members, reinforcement and concrete mix etc.

(vii) The plans showing the internal as well as external water supply and drainage.

(viii) The item wise plans of compound wall, gates and other items.

* (Govt. Circular, R&.BD No. BD3 — 3083/36/3672/N dated 1.6.84.)

The sets of all these drawings should be prepared and kept in the Divisional Office for "reference purposes" of intending contractors.

* 199 (A) (iii) : Any error in quantity or amount in Schedule-B of B.1/B.2 Tender Form showing items of works to be carried out shall be adjusted in accordance with the following rules :-

(a) In the event of a discrepancy between description in words and figures quoted by a tenderer in the rates column, the description in words shall prevail.

(b) In the event of an error occurring in the amount column of the schedule 'B' of B.1/B.2 Tender Form showing items of work as a result of wrong multiplication of the unit rate and quantity, the unit-rate shall be regarded as firm and multiplication shall be amended on the basis of the rate.

(c) All errors in totaling in the amount column and in carrying forward totals shall be corrected.

(d) Any rounding off of amounts against item or in totals shall be ignored.

The tendered sum so altered shell, for the purpose of the tenders be substituted for the sum originally tendered and considered for acceptance.

*(G.R. P.W.D. No. CAT-1268/25779(412)-C dtd. 8.5.74).

200. Tenders which should always be sealed, should invariably be invited in the most open and public manner possible whether by advertisement in the local newspapers or by notice in English, where necessary and invariably in the Regional language posted in-public places and tenderers should have free access to contract documents.

(i) As for the publication of tender notice in the local newspapers the following procedure should be followed :

(i) The tender-notice for the works costing upto Rs. 5.00 lacs should be got advertised in Gujarati Daily published from the main/principal station of the District.

(ii) The tender notice for the works casting more than Rs, 5.00 lacs but upto Rs. 20.00 ]acs should be got advertised in the Gujarati Daily of the District as well as in the Gujarati Daily published from Ahmedabad and

(iii) The tender notice for the works costing more than Rs. 20.00 lacs should be got advertised in English Daily in addition to two Gujarati Dailies as required above.

(II) *Tender notice should be issued after the Draft Tender Papers are approved by the competent authority (*G.C,, B & C D No. PWM-2076/IB-481/71-C. dtd. 21.5.79) and tender copies are ready for sale.

(III) The tender notice should in all the cases, state :

(a) The place where and the time when the contract documents can be seen and the blank forms of tender obtained, also the amount, if any, to be paid for such forms of tender.

(b) The place where, the date on which and the time when tenders are to be submitted and are to be opened.

(c) Authority should always be reserved to reject any or all the tenders so received without the assignment of any reason. They should be expressly stated in the advertisement. See also Note under paragraph 202 and sub-paragraph of Note 2 under paragraph 457.

Note-1 : Minimum time limit to be observed between the notice period of invitation of tenders and receipt of tenders is prescribed by Government as under :

+(i) Works estimated to cost upto Rs. 50.000/-whether to be done by regular tender or through piece worker.------------------------------------------------------------------------15 days

+ (ii) Works estimated to cost more than Rs. 50,000'- but less than Rs. 5 lacs whether to be done by regular tender through piece worker. ----------------------------------------------1 month

+ (iii) Works estimated to cost more than Rs. 5 lakhs whether to be done by regular tender or through piece worker.------------------------------------------------------------------------6 weeks

(In the case of works to be split up and got done by piece-Corkers, the total estimated cost of the work to be got done by piece-work will be the criterion for fixing time limit as indicated above).

(+Government Resolution, P.W.D. No. PWM-2076/IB481/72-C dated 16th December, 1981).

Whenever second or subsequent calls are to be issued for any Tender the following time limits should be observed :-

(i) Works costing upto Rs. 50,000…………………………………..10 days

(ii) Works costing above Rs. 50,000 & less than Rs. 5 lakhs, ………20 days

(iii) works costing above Rs. 5 lacs…………………………………..50 days

Concerned Offices are allowed to use their description and to reduce the notice periods in suitable cases to 20 days (instead of 30 days) after specifically recording the reasons therefore. The above periods are minimum and it is always open to prescribe longer periods according to requirements. The time limit commences from the date of dispatch of tender notice.

Note 2 ; The local officers should see that the above prescribed time limits are -not infringed as a matter of course, but only in respect of really urgent cases, approval for which should be obtained from Government submitting detailed reasons therefore.

Note 3 : The amount of earnest money to accompany the tender and the amount and nature of the security deposit required in the case of the accepted tender.

Note 4 : With whom, or what authority the acceptance of the tenders will rest. In this connection see sub-paragraph of Note 3 against serial No. 12 in the Compendium of powers.

Note 5 : No contractor can be permitted to tender for any "Government work in the Division in which his relatives are working or any where in the vicinity. .

201. At the advertised time and place, all tenders received for the same contract should be opened by the Executive Engineer or other officer in person, in the presence of such of the intending contractors or their agents as may choose to attend. No tenders should be accepted from any person directly connected with the Government Service-See paragraph 112.

*201 (I) The notice period should be counted from the date of the issue of tender notice to the Press and not from the date of its appearing in the Newspapers.

(* G.R. P.W.D. No. TNC-1872/106/C dated 12.2.74).

201-A : With a view to avoid the possibility of legal complications and also subsequent tampering with the tender documents all the corrections made in the tender should be attested and numbered on each page with dated initials by the officers at the time of opening the tenders and got invariably attested by the tenderers before acceptance of' the tenders.

201-B : The following procedure should be invariably followed at the time of opening and accepting the tenders :

(i) The Officer opening the tenders should invariably date and initial the corrections in the schedule to be issued and specifications and all contract documents.

(ii) The Officer concerned should mark all corrections and over-writings and number them and attest them in red ink. In case of a number of corrections in any rate, either in words or in figures or in both, the number of corrections serially, that is to say, in rates of any one item, each of these corrections should be allotted independent numbers serially and not one number to represent all the three corrections.

In case of more than one corrections and where the correction is not legible, the rates should be written afresh in words and figures by the officers, opening the tenders.

(iii) The number of such corrections and overwriting must be clearly mentioned at the end of each page of the schedule attached to the tender and properly attested with date. Any omission observed should also be: brought out clearly on each page of the schedule.

(iv) The corrections and over writing should be allotted separate numbers i.e., corrections and overwritings should be started from 1, 2, 3 separately in each case.

(v) Any ambiguity in rates quoted by tenderers in words and/or figures must be clearly indicated on each page of the schedules attached to the tender to which it is concerned.

(vi) In case where the contractor has quoted rates in rupees and no paise is mentioned, the word only should invariably be added after the words rupees, and initialed and dated with suitable remarks at the end.

(vii) Where the contractors have omitted to quote the rates in figures or in words, the omission should be recorded by the officer opening the tender on each page of the schedule.

* 201 (B) I : The system of receiving tenders by "registered post" should only be followed until further orders with the strict observance of further instructions issued now under sub-paras (a to g) below. No other

system, namely, receiving of tenders by Hand-Delivery or by Express Delivery 'or' in person should be adopted. under the circumstances.

(a) The tender-notice should not be issued to the Press and the same should not also be placed on the notice-board: unless and until the tender copies are complete in all respects. The tender copies must be made available to the intending tenderers' on the day the tender-notice is issued

(b) In order to avoid postal delay, the authority issuing the tender-copies should specify in the tender notice the date and time upto which the tender copies will be issued (sold) to and the tender(s) received from the intending. tenderer(s)/contractor(s). The date of selling/issuing the tender-copies should be '7' days ahead (of the -last day of given 'notice-period') by which the tenders are due to be received by registered post in the office of the authority receiving the tenders. This is illustrated as under :

Monetary limits prescribed vide para '200' of this chapter.

Mimimum time limit between invitation & receipt of tenders prescribed vice para '200' of this chapter.

Last date & time upto which the tender copies should be sold (issued; in the office of the authority issuing (selling) tender copies.

Last date & upto which the tenders should be received in the office of authority receiving the tender (s)

1 2 3 4 (A) Works costing upto-Rs. 50.000/-

15 days (e.g. 1st Sept. to 15th Sept.)

Upto 4.00 P.M. (of 8th Sept.)

(of 15th Sept.

(B) Works costing above Rs. 50,000/-& upto Rs. 5.00 lacs (five lacs)

One month (e.g. 1st Sept. to 30th Sept.)

Upto 4-00 P.M. (of 23rd Sept.)

(of 30th Sept.

(C) Works costing above Rs. 5.00 (five) lacs.

Six weeks (e.g. 1st Sept. to 15th Oct.)

Upto 4.00 P.M. (of 8th day of next month i. e. 8th Oct.)

(of 15th October).

The procedure as set out under (b) above should be followed whenever the tenders are to be re-invited.

(ii) The date & time as specified under columns No. '3' and '4' above should also specifically be indicated in the tender notice itself.

(c) The time-leg of '7' days for tenders for works should be kept between the date of issuing (selling) tender copies and the date of receiving tenders (by registered post) so that present minimum time limits will also be observed and thereby there will not remain any possibility of postal delay.

(d) The tender(s) sent by tenderer(s)/contractor(s) by registered post should be received upto the office hours of working days. The tender notice should specifically indicated the date upto which the tender sent by registered post will be received in the office of the officer concerned.

(e) The tenders sent (by registered post) after the time and the date specified in the tender notice should not be received by the concerned office from the postman, and the same returned to the sender-contractor because of its late-receipt.

(f) The tender(s) should be opened as per usual procedure & Government orders in force as well as issued from time to time. The tender(s) received should be kept in the safe custody of the Divisional Accountant or of Assistant Superintendent (Division) or of Senior Accounts Clerk where there is no post of Divisional Accountant till they are opened.

(g) The time for opening tenders received by registered posts should be kept at 12.00 noon of next day after the date by which the tenders by registered post are due to be received in the office of the authority receiving the tender(s).

4. These orders are also applicable to the Panchayat as well as to the Public Health Works Divisions/Circles.

* (G.R. P.W.D. No.-TNC-1872/106-C dated 12.2.740

@ 5. (i) Late tenders (i.e. tender received after the specified time of opening), delayed tenders (i.e. tenders received before the time of opening but after due date and time of receipt of tenders) and post tender offers shall not be opened and considered at all.

5. (ii) The tenders received (by registered post) after the rime of date specified in the tender notice, should not be received by the concerned office from the postman, for which the date and time should be recorded on the cover of the tender as to when tender was refused by the Divisional Accountant or;' the Divisional Head or any other person in-charge.

5. (iii) Necessary records should be maintained for refusal of such tenders in the registers for receiving tenders and should be initialled by the concerned Executive Engineer.

@ (G R. B&CD No. TNC-1082/9/C dtd. 4.11.82.) .

201-C : When there is no response to the invitation for tenders for regular contracts and when there is no contractor available to-conclude any agreement on B.I or B. form, the work may be-given A.1 or A.2 form, a report being made to Government.

201-D : Issue of blank tender forms after the expiry of the date notified is against sanctity and bad in principle.

201-E : 1. All tenders amounting (as per estimate put to tender):

(i) Upto Rs. 50.000/- should be invited and received by the Deputy Executive Engineer.

(ii) To mote than Rs. 50,000/- and upto Rs. 25 lacs should be invited and received by the Executive Engineer and,

(iii) To more than Rs. 25 lacs should be invited by the Executive Engineer and received and opened by the Superintending Engineer and, if required, forwarded by him to the Chief Engineer with necessary recommendations for further action.

(GR B&.CD No. P.W.M.-1980/152;C dtd. 21.1.82).

2. When the tenders amounting to more than Rs. 25 lacs are to be received by Superintending Engineer, the following procedure should be followed :

(i) Although the tender notice is issued by the Executive Engineer, it will have to be, mentioned in the notice that the tenders will be received by the Superintending Engineer. Tender Forms will however, continue to be issued by the Executive Engineer.

(ii) There should be sufficient time gap between the last date of issue of tender forms and date of receipt of tenders as it will be necessary for Executive Engineer to indicate the Superintending Engineers the names of all contractors to whom tender forms have been issued. The Executive Engineer should send to the Superintending Engineer an extract from the register of tender forms issued, immediately after the last date of issue of tender forms.

(iii) Comparative statements should be prepared in the office of the Superintending Engineers and tenders should not be sent to the offices of Executive Engineers for this purpose. Since according to the Central Public Works Department Accounts Code, the Divisional Accountant is responsible for the arrangements for checking the computed tenders, Superintending Engineers should entrust the work of preparation of the comparative statements to the Divisional Accountant of the Division concerned by calling him to attend the Circle Office. The Superintending Engineer may, as his discretion also ask for the Executive Engineer himself and other technical and clerical staff from the Divisional Office for this purpose.

At the time of opening of all tenders, apart from the tender opening officer, at least one more officer or senior hand in the office should be kept present. All the documents and corrections etc. whichever are required to be initialled by the tender opening officer, should be got initialled by the other officer or senior hand present at the time.

(iv) After acceptance of the tenders, all the tenders including the rejected ones, along with comparative statements may be sent to the Divisional Office for taking further action regarding of earnest money, completing of contract documents etc.

3. The Superintending Engineers and the Executive Engineers should initial all the forwarding letters and also the statements of special condition, if any, as may have been submitted by any contractor separately or along with tenders, and these should be submitted along with the tenders forming part thereof and separately commented upon from financial and other aspects.

4. Instructions regarding handling of tender documents

(i) The time for receiving and opening tenders should be invariably be before 12 noon. This will enable the office to complete the comparative statements etc. during the course of the day,

(ii) Before opening the tenders the officer opening the tenders shall verify himself from the register of tender forms issued, as to which contractors have submitted their tender forms. The entries in the registers shall be initialled by the officer at the time of opening, in token of this verification.

(iii) Before opening the tenders the officer concerned shall prepare a list of contractors or their representatives who remain present at the time of opening the tenders and obtain their signatures in token of their attendance.

(iv) After opening the tenders the officer shall.

(a) Read out the tenders to the contractors or their representatives, who might be present and that the rates as well as any conditions contained in the forwarding letter or separately attached to the tender when read out to them, should be got signed all the contractors or their/representatives, who might be present. The comparative statements when ready (these should be as far as possible be got ready on the day after opening the tenders) should also be exhibited publicly to the tenders or their representatives.

(b) Mark every tender under his dated initials by a fraction, the denominator of which will show the order in which tenders are opened and the numerator will show the total number of tenders received. This should be done invariably on the first page of the tender form, on page two where the contractors are to sign and all the pages of schedules A and B.

(c) Satisfy himself that all the requirements laid down under "instructions for the guidance of tenders"are attended to by the contractors while filling in the tender form.

(d) Attest and number all the corrections and overwriting on each page in the tender with dated initials. If the same work or figure is corrected more than once, each such correction must be initialled.

(e) (1) The Divisional Accountant is responsible for the arrangements for checking the computed tenders, i.e. for seeing that satisfactory and efficient arrangements are made foe checking.

(2) He should conduct personally a test check of the computed and checked tenders sufficient to satisfy himself reasonably that the checking work has been properly done and

(3)He should see that the comparative statement correctly incorporates the totals as checked on the individual tenders.

SAFE CUSTODY OF THE TENDERS

(v) From the time the tenders are opened till they are accepted (if the officer is competent to accept them) or till they are passed on to the higher authority, a responsible person (Office Superintendent in Superintending Engineer's Office) should be charged with safe custody of these documents.

Sufficient number of copies of the comparative statement should always be prepared and the officer while forwarding the tenders should retain with him a certified copy of the comparative statement. A spare copy of the comparative statement should also be forwarded for record in the office of the Officer accepting the tender.

(vi) The printed agreement forms lay down on the 1st page the rules and regulations for the guidance of the contractors.

Some of the important matters, mentioned below should also be verified by the officers invariably at. the time of opening the tenders.

5. INSTRUCTIONS FOR THE GUIDANCE OF TENDERERS.

The tender will be liable to be rejected outright, if while submitting it :

(i) The tenderer proposes any alteration in the work specified, in the time allowed for carrying out the work or in any conditions.

(ii) Any of the pages of the tender are removed or replaced.

(iii) In the case of item rate tender, the rates are not entered in ink, in figures, and in words and the total of each item and grand total are not struck by the tenderer in ink in the last column of schedule 'B' under his signature.

(iv) Any erasures are made by him in the tender.

(v) All corrections and additions and pasted slips are not initialled by the tenderers.

(vi) The tenderer or in the case of a firm each partner thereof does not sign or the signature/signatures is/are not attested by a witness on page 2 of the tender in the space provided for the purpose.

(vii) The tender documents are not filled in ink or by Ball pen.

(G.R. B&CD. No. TNC-1175/IB-853/198-C dtd. 5-6-79.) TWO COVER SYSTEM OF PRICE-BID AND TECHNICAL BID.

*201. 6. The following rule shall apply to the works having estimated cost of Rs. 50 lacs and above :

(a)It is desirable to make any alteration in the works specified in the said tender form of invitation to render or in the time allowed for carrying out the work or any other conditions of any sort. However, if it is felt necessary by the tenderer to have any conditions, he shall have to submit a sealed covered containing two separate covers for technical bid and 'price bid' duly superscribed on the sealed cover. No such tender shall include more than one work but contractors who wish to tender for two or more works shall submit a separate tender for each. Tenders shall have the name and the number of the work (to which they refer) written outside the envelop.

(i) Technical bid for the work of.......................................

(ii) Price bid for the work of.............................................

(b) "If any price bid contains any conditions the same shall have to be rejected outright.

(c) The tenders i.e. price bids and technical bids in separate sealed covers duly completed as above should be submitted simultaneously by the "Registered Post Acknowledgement Due." The "Technical and Price" bids shall contain adequate cross reference, wherever necessary, to ensure clear and proper correlation of them with two bids without any ambiguity whatsoever.

(d) The bidders shall clearly indicate deviation(s) from specifications' or the tender conditions very explicity in the appropriate section

and submit a copy of the same with the technical bid. It should be very clearly understood by all tenderers that the technical bid should be restricted only to technical matters and stipulations of conditions, if any, by tenderer having financial implications. The prices of the main tender should not be disclosed in the technical bid.

(e) The technical bid will be opened first on............at...............

P.M. / A.M. in the presence of those bidders who remain present. The time and date of opening of price-bids will be determined by the officer who opens the tender, and the same will be intimated to the bidders if required after the technical bid proposals are opened and analyzed and all clarifications/price-variations, if any, are obtained.

(f) The conditions specified in the technical bid should invariably be accompanied by proper financial evaluation with mode of calculation specifying assumptions, quantities, rates and ceiling amounts for each condition and shall also accompany the information in the form stating

(a) Sr. No.

(b) description of the condition (c) financial evaluation (d) ceiling amount.

(g) Ceiling amounts shall be binding on the contractors and are liable to be added to the tender amount.

(h) It is necessary that the contractor or his authorized representative remains present at the time of opening of technical bid as specified in (e) above so that wanting details and clarifications in respect of conditions can be furnished by him or conditions withdrawn on the spot by him. If the technical bid is incomplete in. respect of any of the details referred to in sub-clauses 2 (f) above, and the contractor does not furnish the wanting details as required above on the spot in the presence of other bidders after opening the technical bid, the tender would be liable to rejection.

( i) The evaluation as given by the contractor with the ceiling limit will then be intimated to all the bidders who remain present and then, if convenient, the price bid shall be opened on same day and combined evaluation of the tender of price-bid and the technical bid would be worked out. No further opportunity shall be given to the contractors to modify/withdraw conditions at that stage as the price bid would be known to all Govt., however, reserves the right to negotiate about the tender(s) further with any or all the contractors. In case the price bids cannot be opened on the same day then another date will be intimated to the tenderers as in para (e) above.

(*G.Rs. No. TNC-7777/281/C dtd. 2-2-79, 15-4-82 and 24-1-84.)

201. As a rule, no tender for the execution of works of any description, should be received unless accompanied by chalan for earnest money. The tenderer may pay earnest money in the form of Crossed

Demand Draft or Fixed Deposit Receipt(s) or Deposit-At-Call Receipts) with a validity period of not less than six months of a Nationalized, Scheduled or Co-operative Bank having five years' standing drawn in favour of Executive Engineer/Divisional Officer concerned to the extent which has been notified as necessary by the Executive Engineer or other officer. If the amount of earnest money payable is more than Rs. 5,000-00, it is permissible to tender earnest money in the form of Bank Guarantee of the Scheduled Commercial Banks made payable to the concerned Executive Engineer. Earnest money by cheque(s) shall not be accepted.

In the case of acceptance of Fixed Deposit Receipts) and/or Deposit-At-Call Receipts in lieu of earnest money, the following conditions should be fulfilled :

(i) The deposit receipt shall be made out in the name of pledgee or if it is made out in the name of the pledger, the bank shall certify on it that the deposit can be withdrawn only on demand or with the sanction of the pledgee.

(ii) Fixed Deposit Receipts and/or Deposit-At-Call Receipts of Nationalized, Scheduled or Co-operative Banks of more than 5 (five) year's standing only should be accepted.

(iii) The period of the validity of Fixed Deposit Receipts and/or Deposit-At-Call Receipts should not be less than six months;

(iv) The amount of Fixed Deposit Receipts and/or Deposit-At-Call Receipts should not be less than that of earnest money required.

(v) Such receipts will be accepted on the understanding that the Government is not held responsible for any loss that may result from the failure of the bank concerned or any other cause and that if the security is lost, the loss will fall on the depositor (contractor) who will be required to furnish the fresh security.

(vi) The depositor shall receive the interest when due direct from the Bank concerned on a letter from the pledgee (Divisional Officer) authorising the Bank to pay it to him (contractor).

(vii) The responsibility of the pledgee in connection with the deposit and the interest on it will cease when he issues a final withdrawal order to the depositor and sends an intimation to the Bank concerned that he has done so.

(viii) Whenever tenders are required to be referred to higher authorities for approval, the Fixed Deposit Receipts and/or the Deposit-At-Call Receipts should be detached from the tender documents by the Divisional Officer concerned and the same kept in his custody, and their disposal in all the cases should be watched through a Register of interest bearing securities.

*(ix) The contractors from Categories 'AA', 'A', 'B' &. 'C may, if they so desire deposit amounts with Government and secure exemption from the payment of earnest money after executing the necessary bond. This deposit will exempt them from payment of earnest money with each individual tender. Bond should be completed by the concerned Executive Engineer and should be submitted to the Superintending Engineer who should execute the same on behalf of Government. Copies of orders granting exemption to such contractors should be forwarded to Government and all the P.W.D. Officers for information and guidance.

(a) The earnest money may be in the forms of National Savings Certificate Interest bearing securities, Postal Saving Bank Pass Book etc. duly pledged for part or whole.

(b) The Local Officers should report when any earnest money is forfeited. The Contractors should make up that amount if he desires to stay registered.

(c) This deposit will not be convertible into security deposit. * (Rules No. 11 to 14 of Appendix-XXX),

(x) Contractors, while submitting tenders, should be called upon to produce evidence of their financial status from the Collector of the District.

(xi) The National Project Construction Corporation Limited has been exempted from furnishing earnest money at the time of tendering for works. The Indemnity Bond (countersigned by the Ministry of Irrigation and Power) or Bank guarantee should be accepted from the Corporation in lieu of cash security deposit for works allotted to it.

The Small Scale Industrial Units registered with the National Small Industries Corporation Limited and also registered Small Scale Industrial Units are exempted from payment of earnest money Deposit and Security Deposit in respect of tenders for stores subject to the conditions that such unit produces a competency certificate from the National Small Industries Corporation Limited stating therein clearly that the small scale industrial unit is competent to execute the order proposed to be placed in addition to the orders that may be outstanding with it from the Director General of Supplies and Disposals and other State Governments.

(xiii) Before placing an order with such small scale industrial unit registered with the Corporation, a competency certificate should be obtained from the National Small Industries Corporation Limited in clear terms as mentioned above.

(xiv) No earnest money should be taken from Artisan contractors defined in paragraph 250-A (2) in the case of a work costing less than Rs. 1,000/-.

(xv) Earnest money paid by means of a cross demand draft drawn in favour of the Divisional Officer should be treated in Accounts in the same way as cash deposits.

202 (A) Fix Deposit Receipts/National Savings certificates should be accepted from the contractors who wish to get exemption from the payment of Lump sum earnest money subject to following requirement being fulfilled by the contractors and local officers concerned.

(i) The validity period of the exemption certificate, which is to be issued to the contractors should be less by three months than the period by Fix Deposit Receipts/National Savings Certificate produced.

(ii) The documents (FDR/N. S. Cs) should be obtained in the name of concerned Executive Engineer and on Account of contractor concerned (Name of contractor).

(iii) Fix deposit Receipts of Nationalised scheduled or Co-operative Banks of more than 5 (Five) years standing only should be accepted.

(iv) Such FDRs will be accepted on the understanding that the Government is not held responsible for any Joss that may result from the failure of the Bank concerned or any other cause and that if the Security is lost, the loss will fall on the depositor (contractor) who will be required to furnish a fresh security.

(v) The Depositor shall receive the interest when it becomes due directly from the Bank concerned on a letter from the Divisional Officer authorizing the Bank to pay it to the contractor.

(vi) A register should be maintained at the Circle level (i.e. Authority issuing Exemption) as well as division level regarding number of Fix Deposit Receipt received, number and date of FDR/N. S. Cs, Name of Bank, Name of Contractor, period for exemption, etc.

(Vide G.R. of R&.BD No. TNG-1082/772/2/C dt. 23-5-1984)

SOLVENCY CERTIFICATE

202-B. (1) Larger firms of contractors in Ahmedabad and in the mofussil, which regularly undertake contracts valued at several lakhs of rupees and which are considered to be of good standing may be exempted by the Superintending Engineer concerned from the requirement regarding the production of the usual certificate of solvency while submitting tenders. When, however, the Superintending Engineer has reason to suspect that such a firm (hitherto generally understood to be of good standing) has shown signs of becoming unsound, it should be called upon to produce a banker's certificate of financial stability before a tender offered by the firm is considered. In the case of other firms for whom the production of the usual solvency certificate is not suitable or is inconvenient the firm should be given the option of furnishing a banker's certificate of financial suitability with its tenders.

(2) In regard to works estimated to cost less than Rs. 10,000, the necessity for the production of a Solvency Certificate may be dispensed with at the discretion of the Executive Engineer.

(3) As the limit of piece-works in respect of Irrigation Project (for earthwork in particular) has been raised from Rs. 10,000 to Rs. 50,000 the Solvency Certificate need not be required to be produced while entrusting works on piece-work system.

(4) In regard to works estimated to cost less than Rs. 5,000 the necessity for the production of a Solvency Certificate may be dispensed with at the discretion of Sub-Divisional Officers-holding the rank of Assistant Executive Engineer or Deputy-Executive Engineer.

(5) In the case of certificate of solvency from contractors, the limit of solvency should be of 20 per cent of the tendered value of the work. In special circumstances the Executive Engineer may, however, with the prior approval of the Superintending Engineer, vary the amount of the solvency certificate, such, variation being notice calling for tenders. The working contractors should be required to furnish a declaration, along with the tender, showing all the work for which he as already entered into contract and the value of the work that remains executed in each case, on the date of submitting the tender.

203. The amount of earnest money to be deposited should be sufficiently large to be a security against loss, in .the case of the contractor failing to furnish the required security deposit within the appointed time after the acceptance of his tender or until the sums due to him form a sufficient guarantee as the case may be.

The minimum amount of earnest money to be recovered from contractors should be fixed at 1 per cent of the estimated cost of the work. Officers have discretion to recover an increased sum if this is considered to be necessary or justifiable by the peculiar circumstances of any particular case.

The names of those contractors whose tenders have been accepted but who subsequently fail to complete the contract document, should be circulated throughput the department, with a view to ensure that such contractors are not entrusted with any work in future.

EARNEST MONEY SHOULD BE REFUNDED AS UNDER :.

(i) If it is decided on the same day to reject all tenders, the earnest money of all the contractors should be refunded immediately after taking decision.

(ii) If the decision about acceptance or otherwise of the tender could not be taken on the day of opening the tenders, the earnest money of the tenderers other than the first three lowest may be refunded immediately after preparing of comparative statement.

(iii) The earnest money of remaining three tenderers may be refunded after the tenderer whose tender is accepted, pays the security deposit and completes contract documents.

However, irrespective of the decision regarding acceptance of tenders, the earnest money shall be refundable after 90 days in the case of works estimated to cost upto Rs. 10 lakhs and after 120 days in the case of works estimated to cost above Rs. 10 lakhs.

The contractors, who deposit a lump sum of Rs. 2,000 for minor works costing upto Rs. 20,000 and execute the necessary bond in the form prescribed in Appendix XXXI, should be exempted from furnishing the earnest money in individual cases in respect, of all works costing upto Rs. 20,000 entrusted them by this department.

204. Usually the lowest tender should be accepted unless there be some objection to the capability of the contractor, his financial status, the security offered by him or his execution of former work. At the same time the acceptance or rejection of tenders is left entirely to the description of the officer to whom the duty is entrusted, and no explanation can be demanded of the cause of the rejection of his offer by any person making a tender. Such an explanation may be called for by superior authority if considered necessary.

In the case where it is proposed to accept the tender other than the lowest, the decision should not be taken by an individual officer, but by committees set up at various levels, for the purpose The committee shall consist of the following officers (see. Ill-b) :

I. At the level of the Executive Engineer :

The Executive Engineer and the Collector concerned.

II. At the level of the Superintending Engineer.

The committee shall consist of the Superintending Engineer 'concered with the tender' and two other Superintending Engineers at the Head Quarters or at the place near by the Head Quarters as per Government order inforce or issued and or amended from time to time.

The chairman of the committee among three Superintending Engineers should be that Superintending Engineer who has put in more service than other two Superintending Engineers or who has been declared senior by virtue of his seniority, to other two Superintending Engineers.

Note 1 : The Head Quarter of the above Committee should be at Ahmedabad, Baroda, Rajkot and Surat.

Note 2 : If and when the chairman of the aforesaid committee are also the Superintending Engineer(s) 'concerned with the tender other than the lowest (negotiated tender), even then they shall continue to be in the chair of the said committee.

III. At the level of Chief Engineers.

The committee shall consist of the Secretary, Roads &. Buildings Department/Irrigation Department, Secretary, Finance Department, and the Chief Engineer concerned.

(a) The convenor of the meeting of the committee at level-I shall be the Executive Engineer, at the level-II, the Superintending Engineer 'concerned with the tender' and at level-Ill, the Chief Engineer concerned. Wherever it is riot possible and convenient to convene the actual meeting of the committee and it is felt that actual meeting of the members of the committee would delay the matter, then the decision to accept the tender should be taken by circulation provided the matter is urgent.

(b) The tenders, other than the lowest, should invariably be accepted only by the committee at the respective levels if the lowest tenderer is not prepared to reduce the rates. The committee should record the reasons for doing so.

(b) (i) Whenever negotiations in respect of tenders for Government works are carried out Executive Engineer's, Superintending Engineer's and Chief Engineer's level with the contractor (s), detailed (Notes) of such negotiations [should be forwarded by the subordinate (lower) authority to the higher authority along with the tender for the purpose of granting necessary action, no matter whether the sanction -ing authority is the Executive Engineer, Superintending Engineer or Government. Such a record should be kept in the office of Superintending Engineer or the office of equal rank. If there is no office of Superintending Engineer, or the Officer of equal rank above the Divisional Officer record should be. kept by the office above the Divisional Office.

(c) The decisions of the committee shall not be by voting. If no unanimity can be achieved in the Committee, the matter should be suffered through the next higher officer concerned of the Public Works Department to the Committee at that higher level. If no unanimity can be achieved in the Committee at the Chief Engineer's level, the matter shall be put up by the Committee to Government for final decision.

(d) All negotiated tenders at the levels of the Executive Engineers and the Superintending Engineers (or Electrical Engineer) and the Chief Engineers should be referred to the Committees at the respective levels, for its decision.

(e) Though the decisions in the case of acceptance of tenders other than the lowest will be with the committee tender agreement forms will be signed by the appropriate officers of the Public Works Department as at present.

Note 1 : The above orders do not apply to :

(i) Piece works upto Rs. 50,000 each when carried out departmentally as per paragraph 188-A above and subject to the following conditions :

(1) A-l/A-2 tender should be invited where the cost of materials to be issued to the contractors is nominal and does not exceed Rs. 5,000/~ and such amount should be recovered in cash.

(2) The items put to tender should not exceed more than three to have limited in such tenders if the estimated cost put to tender exceeds Rs. 5000;-.

(3) The item of reinforcement concrete should not be included in it.

(4) Generally the piece-work may be given for earthwork, foundations excavation, labour items, etc. where there is no question of issue of materials by the department to avoid security of such materials to be issued free of cost.

(5) It should only be given to registered contractor and should no be given to the unregistered contractor if it costs more than Rs. 3000/-.

(ii) Works to be given out to labourers co-operative societies vide note below this paragraph, provided there are no two or more societies competing for the same work.

Note-2 : In the following cases reference to the committee is not necessary :

(a) When tenders are invited publicly but even the lowest tender cannot be accepted due to high rates and negotiations are carried out with the lowest tender and his rates are got reduced.

(b) Whenever only one tender is received for a particular work which is got reduced by negotiations.

When any negotiated tenders are proposed to be invited due to absence of response to open tenders and when any material variations are made in the tenders later, these fresh terms and conditions on which the contract is proposed to be negotiated should be made known to all the contractors who are likely to be interested in the offer. Precautions should be taken to see that the terms offered by any contractor for the contract are not disclosed to other contractors.

* GRANT OF CONCESSIONS TO LABOUR CO-OPERATIVE SOCIETIES.

204-A. The following procedure should be followed while awarding the works to the Labour Co-operative society in granting concession.

1. The existing Labour Co-operative Societies should be classified in four categories via. (A) (B), (C) and (D) on the basis of the technical and financial efficiency as well as their credit worthiness.

Societies of 'A' Classification :

(i) The Society must have been registered as Labour Contract Co-operative Society or registered under the Co-operative Societies Act, with the object of undertaking labour contracts.

(ii) The Society should have minimum share capital including statutory reserves and other reserves, if any, of Rs. 40,000/-

(iii) The Society should have a standing of three years and should have undertaken works of contract during this period.

(iv) The Society should have carried out the contract works satisfactorily.

(v) The management of the Society should be satisfactory, and the audit classification should be 'A' Class or 'B' Class.

(vi) If the society undertakes works, involving technical schemes, the society should have on its staff a technical man holding, at least Diploma in Civil Engineering to guide the execution of works or the society should have affiliation to a District Federation which should be in a position to provide full technical guidance.

(vii) If the Society having been placed in 'A' classification on the basis of the above criteria ceases to satisfy any one of the required conditions, the classification may be changed on the basis of the report made by the District Registrar or the Executive Engineer in consultation with the Registrar of Co-operative Societies.

Societies of 'B' Classification :

(i) The Society must have been registered as Labour Contract Co-operative Society or registered under the Co-operative Societies Act, with the object of undertaking labour contractors.

(ii) The Society should have minimum share capital including statutory reserves and other reserves, if any, of Rs. 28,000/-.

(iii) The Society should have a standing of three years and should have undertaken works of contract during the period.

(iv) The Society should have carried out the contract works

satisfactorily.

(v) The management of the society should be satisfactory and the audit classification should be 'A' class or 'B' Class.

(vi) If the Society undertakes works, involving technical schemes, the society should have on its staff a technical man to guide the execution of works or the Society should have affliction to a District Federation, which should be in a position to provide full technical guidance.

(vii) If the Society having been placed in 'B' classification the basis of the above criteria ceases to satisfy any one of the required conditions, the classification may be changed on the basis of the report made by the District Registrar or the Executive Engineer in consultation with the Registrar of Co-operative Societies.

(viii) A Society having been placed in 'B' classification, raised its minimum share capital, including statutory reserves and other reserves, if any to at least Rs. 40,000/- and maintains its technical and organizational efficiency and is in a position to undertake works of bigger amounts, the classification from 'B' class to 'A' class may be considered on the basis of the report of the District Registrar or Executive Engineer, in consultation with the Registrar of Co-operative Societies.

Societies of 'C' Classification :

(i) The Society must have been registered as a labour Contract Co-operative Societies registered under the Co-operative Societies Act, with the object of undertaking Labour Contracts.

(ii) The Society should have minimum share capital including statutory reserves and other reserves of Rs. 16.000/-.

(iii) The Society should have a standing of three years and should have undertaken works of contract during this period. However, if the Society has initial share capital, as is required for 'A' classification or 'B' classification and has efficient Organization and technical efficiency to undertake works, such society in the first year will be classified as 'C' class society, and its classification as 'B' class society or 'A' class society may be considered after at least one year of experience.

(iv) The Society should have carried out the contract works satisfactory, if it is not newly registered society.

(v) The management of the society should be satisfactory. The audit classification should be 'A' class or 'B' class. The Society with 'C' class audit classification may also be considered, provided 'C' class of audit is given not on account of any bad financial management. In the case of newly registered Society no audit classification will be available, but prima faci the Society must have satisfactory financial and organisational resources.

(vi) If the Society undertakes works, involving technical scheme, the Society should have, on its staff a technical men to guide the execution of works or the society should have affiliation to a District Federation, which should be in a position to provide full technical guidance.

(vii) In case the Society having been placed in 'C' classification does not give satisfactory account of the works undertaken by its, continuously for a period of three years the name of such Society will be removed from 'C' classification. If, on the other hand, a Society having been placed in 'C' classification increases its minimum share capital & reserve as well as technical skill so as to qualify for 'B' classification or 'A' classification on the basis of the criteria laid down for such Societies as above, cases of such 'C' classifi-cation may be considered for 'B' classification or 'A' classification as the case may be on the basis of the report from the District Registrar, or the Executive Engineer, in consultation with the Registrar of Co-operative Societies.

Societies of 'D' Classification :

(i) The 'D' Class Society must have been registered as a Labour

Contract Co-operative Society or registered under the Co-operative Societies Act, with the object of undertaking Labour contractors.

(ii) The Society should have minimum share capital including statutory reserves and other reserves of Rs. 4,000/-.

(iii) The Society should have a standing of three years and should have undertaken works of contract during this period. However, if the Society has initial share capital, as is required for 'B' classification and has efficient organizational and technical efficiency to undertake works, such Society in the first year will be classified 'as 'D' class Society or 'B' Class Society may be considered after at least one year of experience. Societies already classified will retain their classification.

(iv) The Society should have carried out the contracts works satisfactory (if it is not newly registered Society).

(v) The management of the Society should be satisfactory. The audit classification should be 'A' or 'B' class. The Society with 'C' class audit classification may also be considered provided 'C' class of audit is given not on account of any bad financial management. In the case of newly registered society no audit classification will be available, but prirnafaci the Society must have satisfactory financial and organizational resources.

(vi) If the Society having been placed in 'D' classification does not give satisfactory account of the works undertaken by it continuously for a period of three years, the name of such Society will be removed from 'D' Classification.' If on the other hand, a Society having been placed in 'D' classification increases its minimum share capital and resources as well as technical skill so as to qualify for 'C' classification or 'B' classification on the basis of the criteria laid down for such Societies as above, cases of such 'D' class Societies may be considered for 'C' classification or 'B' classification by the District Registrar or the Executive Engineer, in consultation with the Registrar of Co-operative Societies.

(vii) If the Society undertakes works involving technical schemes, the Society should have, on its staff a technical man to guide the execution of works or the society should have affiliation to a District Federation, which should be in a position to provide full technical guidance.

II. Registration :

(i) The objectives in respect of the type of the works that the Labour Co-operative Societies can carry out such as excavation work. Earth work, etc. which comply the provisions of Para-II (Hi) and XIV stated here under under and the Jurisdiction of the Labour Cooperative' Societies will be clearly indicated by the District Registrar of the Co-operative Societies and the same shall be furnished to-the Executive Engineer by furnishing the by laws of the concern Labaut Co-operative Society at the time of initial, registration only for their registration in the appropriate classification viz., 'A', 'B', 'C' and 'D' class.

(ii) Registration of Societies in different classes should be done by the Executive Engineer concerned in consultation with the District Registrar as per the principles laid down above and also after obtaining usual Solvency Certificate of the Society from the District Registrar to the extent required in normal contract work. On carrying out the registration of societies in different classes, the Executive Engineer will circulate to all the Executive Engineer in his district the objectives and jurisdiction of the Labour Co-operative Societies along with the registration order.

(iii) The jurisdiction of the society will be limited to the district in which the Labourers are residing outside the district cannot be members of the Labour Co-operative Societies which is registered in a particular district. As per general rule while registering Labour Co-operative Society it should be seen that 75% members of Labour Co-operative Societies should be Labourers themselves who will actually work as labourers for the work entrusted to the Societies.

(iv) The letter of application and the registration/renewal of registration shall done in the prescribed forms by the Government.

(v) All the Labour. Co-operative Societies which have been registered upto 31 -12-86 should get their registration renewed within 3 Months (i.e. upto 31-3-87) from the concerned Executive Engineers of the district, failing which the registration will be deemed to have been discontinued. The registration is also required to be renewed at the interval of 3 years before expire of 3 months ending December of the respective year in which registration expires.

III. Procedure for dealing with Labourer Co-operative Societies :

While dealing with the Labour Co-operative Societies, only Chairman of the Society should be consulted and only Chairman will be eligible to sign the documents such as tenders, contracts., correspondence to be done with the Government. No power of attorney shall be given to anybody by the Labour Co-operative Societies other than the Chairman of the society and in special circumstance to the Secretary. All payments should be made by account payee cheques in the name of concerned Labour Cooperative Society only.

IV. Eligibility to undertake the Civil Works :

The Labour Co-operative Society will be eligible to undertake the Civil Works costing upto limit as shown below against each at the estimated rates without inviting tenders.

Classification of Society Maximum Eligibility

'A'-----------------------------------Rs. 3,00,000.00

'B'-----------------------------------Rs. 2,00,000.00

'C'-----------------------------------Rs. 1,00,000.00

'D'-----------------------------------Rs. 25,000.00

The Labour Co-operative Society can be entrusted civil works to the extent of maximum 3 times of the above prescribed financial limit in particular category at a time at the estimated cost without inviting tenders i.e. the eligibility of 'A' Class -society is to undertake works costing upto Rs. 3.00 lakhs as such the class 'A' Society can be entrusted the works maximum upto Rs. 9.00 lacs at a time.

The financial limit as indicated above is for the whole sanctioned work and the entire work should not be split up in order to entrust the works to Labour Co-operative Society at estimated rates.

Whenever the Labour Co-operative Societies come forward for granting of works on concessions and apply for issue of tender copy, the Chairman of Labour Co-operative Societies shall have to produce statement of works along with estimated cost duly signed by him for the works entrusted to the said Society, works on hand and works completed duly supported by certificates issued by concerned Executive Engineers, so as to satisfy the financial entitlement for issue of the tender copy in question. The Divisional Accountant shall verify the entitlement of the Labour Co-operative Societies to demand the work. The Executive Engineer shall ensure that works beyond financial entitlement are not awarded to the Labour Co-operative Societies. Any work which is completed and completion certificate is issued such work should be excluded while calculating the total cost of works on hand by Labour Co-operative Societies.

The financial limit will not apply to works being executed by society against public tenders.

V. Price Preference :

In case any Labour Co-operative Society capable of undertaking civil works upto estimated cost of Rs. 80,000/- is not coming forward to undertake works and therefore if tenders are invited the Labour Co-operative Societies categorised as 'C' and 'D' class will be entitled to quote their competitive rates with other contractors provided it is registered as approved contractors, in respective class. In such case, Labour Co-operative Society classified in 'C' and 'D' class will be given price preference of 5% of Civil works upto estimated cost of Rs. 80,000/- and Rs. 20,000/- (Rs. 20,000/-) respectively in comparison with others. The Labour Cooperative Society will not be entitled for price preference of 5% for civil works estimated cost of which is more than Rs. 80,000/-. The concession granted to labour Co-operative Societies, in accepting; their tender when it is within 5 per cent of lowest acceptable tender is not applicable to works on National Highways.

VI. A Competition in Between Societies :

In case where there is a likely hood of more than one Labour Co-operative Society being interested to undertake works in a particular area, tenders should be invited restrictedly to Labour Cooperative Societies only, giving them a clear understanding that they are not entitled to quote rates for any item higher than the estimated rates which should be supplied to them while inviting Tenders and work should be entrusted to the Labour Co-operative Society which is the lowest.

VI. B Competition in between unemployed Engineer & Labour Cooperative Society :

In case when Labour Co-operative Society and unemployed Engineers both come forward to undertake the works, the estimated cost of which is upto Rs. 30.000/- without invitation of Tenders, the sealed bids from among them should be invited with a condition to offer the rates lower than the estimated rates. The Labour Co-operative Society should be given price preference of 2% over bid of unemployed Engineer and the lowest thus worked out should be awarded works.

VI. C Competition in between [Gram Panchayat and Labour Cooperative Society :

In case when Pachayat and Labour Co-operative Society both come forward to undertake work the estimated cost of which upto Rs. 50,000/- without invitation of Tenders, the sealed bids from among such eligible organisations should be invited with condition to quote the rates lower than the estimated rates and the lowest should be allotted the works.

VII. Earnest Money Deposit :

Labour Co-operative Societies shall have to pay earnest money deposit at the rate of half per cent only of the estimated cost while filling in the tenders when the work is to be awarded on concession. However, when the society participates in open tenders they have to pay earnest money deposit as per normal rules.

VIII. Security Deposit :

When Government materials are required to be issued to Labour Co-operative Societies for works given to them without inviting tenders, half of the usual security deposit has to be recovered from them. Even where Government materials are not issued nominal charge of 1% (one percent) of the a mount of works given to them should be recovered from them as Security Deposit so as to include some sense of responsibility.

IX. Written Intimation for works :

"All the Labour Co-operative Societies in a district shall be informed by the Executive Engineer by sending the tender notice through R.P. A.D. letters in case of works estimated to cost less than Rs. 25,000/- and by a public notice in the newspaper in case of the works exceeding Rs. 25,000/- to ascertain whether Labour Go-operative Societies are interested in undertaking the works at estimated rates or below the estimated rates within 15 days from the date of issue of the tender notice by R.P. A.D. or by public notice. If the tender copies are not purchased or not returned after purchase by Labour Co-operative Societies in the stipulated time limit than public tender notice for calling the tenders from the registered contractors may be issued by the department or work may be undertaken depart mentally.

X. Subleting works by Society :

The intention of the Government behind the whole scheme of granting concessions to Labour Co-operative Societies is to find wage earning means for the labour members of the society and to keep them employed. The following points should be kept in view for works given to Labour Co-operative Societies on concession .

(i) If the members of the Labour Co-operative Societies do not work themselves and obtain commission by subletting the works, as a whole or by dividing work in groups and give work to piece workers, the very purpose of the scheme would be defeated. Therefore the Labour Go-operative Societies will not sublet the work and the work will be executed by the member labourers of the society.

(ii) In case where the works required to be carried out by the Labourers other than the members of the Labour Co-operative Societies with the man-days more than 25 %. prior permission of the Executive Engineer will be necessary.

(iii) It is necessary to audit the muster rolls maintalnad by the Co-operative Societies to ensure that the work carried out by the Labour Co-operative Societies invariably provides employment to the members of the society as stated in Para II (iii) above. For this, the District Registrar, Labour Co-operative Societies will examine by auditing muster rolls of works undertaken by the Labour Co-operative Societies and if he finds that 75% of man days are not through the members of the society, he shall report to the. Executive Engineer for suitable actions.

(iv) The Executive Engineer shall inform Co-operation Department officers about the works given to the Co-operative Society on concessions for verification of muster rolls and for report as per Para (iii) above,

(v) The field officers shall be vigilant and see that the Government instructions are followed strictly and take action against the defaulting Labour Co-operative Societies for cancellation of work contract and/or registration.

(vi) Additional conditions as under shall be introduced in the contract agreement of tender papers hereafter,

(1) If the members of Labour Co-operative Societies do not work themselves and obtain commission by subletting the works, as a whole or by dividing work in groups and give work to piece workers, the very purpose of the scheme would be defeated. Therefore the Labour Co-operative Societies will not sublet the work and the work will be executed by the member labourers of the society.

(2) In case where the works require to be carried by the Labourers other than the members of the Labour Co-operative Societies with man-days more than 25% prior permission on the Executive Engineer will be necessary.

(3) The Labour Co-operative Societies shall have to allow the officers of the Co-operation Department to examine for audit purposes the muster rolls as and when required.

(4) The Labour Co-operative Societies shall have to submit a quarterly return stating the monthly attendance of man days on the muster rolls of members and non-member labourers on each work to the District Registrar as well as the Executive Engineer.

(5) If the Labour Co-operative Society is found violating the terms and conditions mentioned above, the Labour Co operative Society will be liable for the cancellation of work contract and/or registration as decided by the Executive Engineer.

XI. Field of works :

Considering the Local Labour Works, the unskilled Labour-Co-operative Society may be allowed to undertake works within the Talukas. However when Labour Co-operative Society does not exist in Taluka or the Labour Co-operative Society of the said Taluka does not come forward to undertake the works, there is no objection in entursting the works to Labour Co-operative Society of other Talukas. In case for such work where more than one Labour Co-operative Society being interested to undertake works, the work may be awarded with concurrence of Distict- Registar. The zone of skilled Labour Co-operative Society is entire District-In case competent Labour Co-operative Society does not come forward to undertake the works in a Taluka District, the work maybe entrusted to Labour Co-operative Society of higher category-

Xll. These orders are not applicable to National Highway works.

XIII. Eligibility to undertake Electrial Works :

The Labour Co-operative Society will be eligible to undertake the electrical works costing within limit an shown below against: each at an estimated cost without inviting Tenders.

Classification of Society Maximum Eligibility.

"A"-----------------------------------Rs. 35,000 to Rs. 50.000/-

"B"-----------------------------------Rs. 20.000/- to Rs. 35.000/-

'C"------------------------------------Rs. 5,000;- to 20.000/-

"D"--------------------------------------------upto Rs. 5.000/-

XIV. (i) The works of following nature which involve-very nominal percentage of labour component shall not be offered, to the Labour Co-operative Societies.

(1) Carting / Transportation of material.

(2) Drilling of tube wells,

(3) Purchase/supply of manufactured materials.

(4) Work of specialized nature such as pest control, water proofing etc.

(5) Hot mix plant and paver finisher work.

(6) Providing and fixing of grills, XPM shutters, glass panes for windows, chain-link fencing, barbed-wire fencing and similar works where substantial material components is involved.

(ii) These orders will apply to civil and electrical works of R. and B. N.D.D. and Irrigation Department.

G.M. B&GD No. LCS-1081,8/H dated 5. 6. 82.

G. Corrigendum No. LCS-1081 (8) H, dt. 18-6-83

G. R. B&.CD No. STR-1082/3943/29/H dated 7-2-84

205. The Comptroller and Auditor General of India and, under his direction, other audit authorities have power to examine contracts and to bring before the Public Accounts Committee any case where competitive tenders have not been sought or where high tenders been accepted or where other irregularities in procedure have come to light.

206. Tenders for petty supplies like those for works should be invited publicly, and such contracts should be for a period not exceeding a year. When, however, tenders for petty supplies costing Rs. 5,000 and more are not publicly invited detailed reasons should be recorded and submitted to the authority superior to the officer accepting the tenders. As regards the acceptance of the tender other than the lowest see paragraph 204.

The materials required should be divided into suitable groups such as (i) Hardware, (ii) Timber, (iii) Bricks, (iv) Country Tiles, (v) Mangalore Tiles, (vi) Lime etc. A separate tender should be invited for the supply of each of, the, groups of materials which are required in large quantities say, costing more than Rs. 1,000 per year to enable the actual dealer to supply the materials direct to Government thereby eliminating the middleman profit.

The approximate quantities of articles required for the Division should be shown in the tender form on the basis of the past three years purchases before calling for tenders publicly.

Claims arising out of the alleged losses on contracts or other transactions, should such arise, must in all cases be dealt with independently and solely on the merits of each case and submitted to Government for orders, except such cases as can be dealt with finally by the local offices vide serial Nos. 10 and 11 in Compendium . of Powers.

Note : Whenever any tender for supply of materials (in tender Form 'D') are being called for, a warranty clause in the form prescribed in Appendix VII-A should be attached thereto in order to safeguard against subsequent deterioration of the materials supplied.

207. In tenders for carting lime in any considerable quantity, suitable conditions should be inserted stipulating recovery of small deposits from the piece workers, bills, which should be returned to them on completion of the work after deducting the value of any appreciable quantity lost in transit. The amount of permissible loss in any particular case should be left to the discretion of the officers accepting the tenders. Executive Engineers should refer cases of doubt to Superintending Engineers.

207-A : Conveyance contracts shall be entered into E-l or E-2-form. The E-l form should be adopted for annual contracts where there is a possibility of quantities varying considerably. The E-2-form shall be adopted for particular jobs where quantities are definitely known and are not likely to very appreciably.

(d) Custody of Tenders :

207-B: (i) The original sanctioned tenders and contract agreements should remain in the custody of the Executive Engineers and only certified true copies of the same should be endorsed to the respective clerks, who scrutinize the bills etc. and who require the contract agreements for reference purposes.

(ii) Postal Saving Pass Books for security deposits of contractors, should also remain the safe custody of the Executive Engineer.

(iii) Deeds, bonds, security deposits such as Fixed Deposit Receipts etc. and other Government documents which may be received to be kept in the safe custody as may be decided by the Executive Engineer should also remain in safe custody of the Executive Engineer.

(e) Security for performances of Contracts :

208. (1) 25 per cent of the total security deposit should invariably be in the form of small savings. Security should, in all cases, be taken for the due fulfilment of a contract. This security may be—

(a) A deposit of cash upto Rs. 5,000 or upto any larger amount deposited as earnest money under paragraph 202, Government securities, Municipal debentures, States Transport Debentures, Port Trust Bonds and Deposit receipts of recognized banks (approved of by Government) with published regular accounts.

(b) Post Office Five Year Cash Certificates for the amount at which the certificates were purchased but not for their face value.

(c) A deduction of 10 per cent from the monthly payments made on account of work done.

*(d) Personal security of two persons of known property and wealth.

(e) National Savings Certificates for the value for which they can be encashed at the time of their presentation as security deposit.

*(e) (i) Small savings (Minimum 25% of security deposit) *(G. R. B&.CD No. PWM-3080/13913/(H8)C dtd. 21.6.82).

(f) (i) Debentures of Gujarat Co-operative Land Mortgage Bank.

(ii) Fixed Deposit Receipts of all District Co-operative Bank of the State.

* (ii) Fixed Deposit Receipts of all "A & B" class urban Cooperative Banks with two years' standing.

* (G. R. No. RDD-CSB-1761 (180)/C dtd. 30.10.73.)

+ (iv) Bank Guarantee of the Scheduled Commercial Bank.

+(G.R. No, TNC-1073/(119)/C dtd. 16.10.73).

Note : While receiving Government securities as deposits the instructions contained in paragraphs 100 to 108 of Government Securities Manual 3rd Edition, should be very carefully observed.

(2) The officer receiving Government Security as deposit should see that the securities stand in the name of the depositor and that the contract or other documents executed by the depositor conveys authority to Government to appropriate or cancel the securities if the contract is not fulfilled- Care should be taken to see that particulars of the Government securities such as number, loan and amount which are deposited against the due performance of contract are mentioned in the contract or other documents executed by the depositor. When securities are deposited on behalf of a firm or an incorporated company he should see that—

(i) The securities stand in the name of the firm or the company as the case may be.

(ii) The person who has signed the contract had requisite authority to bind the from or the company.

(iii) The necessary documents authorising the person who has signed the contract to bind the firm or the Company been filed or registered with the Public Debt Office.

If it can be conveniently arranged, firms and companies should, as far as possible, be advised to get the notes renewed in their favour before accepting them as deposit.

Acceptance of Bank Guarantee in lieu of Security Deposit and Earnest Money :

228 (A) (1) : The security deposit and earnest money can be accepted in the form of Bank Guarantee (Annexure-I given at the end of this paragraph). For this purpose, the following provisions should be strictly and scrupulously followed :

(a) Now there is no longer any distinction between "approved" and "unapproved" on the basis of which the former are assigned certain limits upto which they could issue guarantees and the latter are required to lodge cash/Government Securities as cover for the guarantees. The question of accepting cash/ Government securities from Scheduled Commercial Banks by the Reserve Bank will not, therefore, arise in future.

(b) In view of (a) above it will be open to Government Departments to accept freely guarantees etc. from all scheduled (nationalized) Commercial Banks.

(c) The present system of issuing confirmatory advice by the Reserve Bank in respect of guarantees etc. issued by Scheduled Commercial Banks in favour of Government Departments is discontinued.

(d) The amount of earnest money should not be less than Rs. 5000/- (Rs. five thousand) for the purpose of accepting Bank Guarantee(s) in lieu thereof.

(2) In the event of the contract being not performed to the satisfaction of the competent authority within the stipulated period, it will be the responsibility of the contractor to renew the bank guarantee at least one month before the date of the expiry of the bank guarantee. If he fails to do so, the Department will recover the entire amount in cash from the contractor's bills or any other payment due to him without further notice. An undertaking should separately be obtained from the contractor in the following form:

"If the Bank Guarantee as produced by us herewith is accepted by the Department, we undertake to renew the same at least one month before the date of the expiry of the bank guarantee in case

the contract is not performed to the satisfaction of..................... (name of the competent authority to be written) within the stipulated period and if we failed to do so we agree that the Department will recover the entire amount in cash from our bills or any other payment due to us without any notice. This undertaking will remain inforce till we receive in writing from the Department that the guarantee is no longer required to be extended".

(3) As regards the date upto which the Bank Guarantee should be made binding, the local officer should see that—

(i) The Bank Guarantee should have a validity period of at least six months beyond the stipulated date of the completion of the work.

(ii) In the case of bigger works exceeding the value (cost) of Rs, 50 lacs (Rs. Fifty lacs), the bank guarantee should be valid for a period of at least one year beyond the stipulated date of the completion of the work.

(4) These provisions also apply to Panchayats in so far as the acceptance of the bank guarantee as concerned, as the acceptance of the bank guarantee in lieu of security deposit/earnest money in respect of Government

works carried out through Panchayats, is governed under Rule No. 128 of Gujarat Taluka and District Panchayat, Financial, Accounts and Budgetary Rules.

(G. Cs. P.W.D. No. TNC-1073,'(119)/C dated 16.10.73 and 15,4.74).

*(5) It is not permissible to convert the cash deposits, interest bearing deposits and fixed deposits receipts into Guarantee.

*(G.U PWJ3 No; TNC-1;976-3-1218 (239)-C dated 30-4-76)

GUARANTEE BOND

In consideration of the Government of Gujarat (hereinafter called "the Government") having agreed to exempt (hereinafter called" the said contractor") from the demand of Security Deposit/Earnest Money in cash for the due fulfilment by the said contractor of the terms and conditions of an agreement to be made between….....and……......for (hereinafter called "the said Agreement") on production of a bank guarantee for Rs(Rupees.......only), we ............Bank Ltd. (hereinafter referred to as "the Bank") do hereby undertake to pay to the Government an amount not exceeding Rs……..on demand from the Government.

2. Any such demand made on the Bank shall be conclusive as regard the amount due and payable by the Bank under this guarantee. However, our liability under this guarantee shall be restricted to an amount not exceeding Rs……......(Rupees only.)

3. We, Bank Ltd., further agree that the guarantee herein contained shall remain in full "force and effect during the period that would be taken for the performance of the said Agreement and that it shall continue to be enforceable till all the dues of the Government under or by virtue of the said Agreement have been fully paid and its claims satisfied or discharged and the certificate to the effect has been received from the Government. Unless a demand or claim under this guarantee is made on us in writing on or before the……(date to be specified), we shall be discharged from all liabilities under this guarantee there-after.

4. We, Blank Ltd., further agree with the Government that the Government shall have the fullest liberty without our consent and without effecting in any manner our obligations here under to very any of the terms and conditions of the said Agreement or to extent time of performance by the said Contractor(s) from time to time or to postpone for any time or from time to time any of the powers exercisable by the Government against the said Contractor(s) and to forbear or enforce any of the terms and conditions relating to the said Agreement and we shall not be relieved from our liability by reason of any such variation or extension being granted to the said Contractor(s) or for any forbearance, act or ommission on the part of the Government or any indulgence by the Government to the said Contractors (s) or by any such matter or thing whatsoever, which under the law relating to sureties would but for this provision have effect of so relieving us.

5. We, Bank Ltd., lastly undertake not to revoke this guarantee during currency except with the previous consent of the Government in writing.

Dated the.....................................................................................................................................................

day of......................................................................................................................................................... 19

for.................................................................................................................................................... Bank Ltd.

209- (i) The following scale of percentage should be adopted for the security deposits to be taken from contractors :

Percentage Subject to a minimum of Rs.

A. Earth Work : For contract upto estimated cost of Rs. 10,000

4 to 6

From Rs, 10.000 to Rs. 50,000 3 to 5 500 From Rs. 50,001 to Rs. 1,00,000 2 to 4 2,000 Over Rs. 1 lakh 2 3.000 B. Other Works. For contracts upto estimated cost of Rs. 20,000

5 to 7 -

From Rs. 20,000 to Rs. 50,000 4 to 6 1,200 From Rs. 50,001 to Rs. 1,00,000 3 to 5 2,500 Over Rs. 1 Lakhs 1 to 4 4,000

The orders, however, are not intended to fetter the discretion of Chief Engineer, Superintending Engineers and Executive Engineer, if, in any special cases, strong reasons for departing from them exist. Such cases should be reported to the next higher authority in each case with reasons, for approval. These orders apply to regular contracts and not to agreements in A-l and A-2 Forms.

Note : 1. The time limit within which the security deposit is required to be paid and consequently for failure to do so by the successful contractors should be specifically brought to their notice while communicating to them the information regarding acceptance of their tenders.

Note : 2. The Superintending Engineers of Circles can extend the period of acceptance of security deposits upto 15 days when, there is strong and sufficient justification.

Note : 3. (i) They should record in writing the reasons for granting such extensions for the information of Audit. Necessary information may be sent invariably to audit in respect of all cases of extension of time limit of security deposit sanctioned by the officers concerned.

(ii) The initial security deposits to be taken should generally be moderate and deduction from current bills should be a prominent feature. Initial deposits of the amount mentioned above need not, therefore, be insisted upon, but upto 50 per cent of the amount of the deposit may, at the discretion of local officers, be in the form of deduction from bills.

(iii) The contractors should not also be permitted to start the work before security deposit is paid.

Note : Security to the extend of 2 per cent only should be recovered from the artisan contractors defined in paragraph 250-A in the case of works costing less than Rs. 1,000

(f) Provision in contracts for imported stores :

210. Deleted

(g) Enforcements of terms of contract :

211. Engineers and their subordinates are responsible that the terms of contracts are strictly enforced, and that no act is done tending to nullify or vitiate a contract. For the powers of the officers of the department in respect of granting rates in excess of the sanctioned tendered rates to contractors and piece-workers, see Serial Nos. 10 and 11 in Compendium of Powers.

211-A. Whenever any compensation is decided to be levied on the contractors for delay in execution of works in terms of clause 2 of the contract conditions in B-l and B-2 tender forms, the decision should be conveyed to the audit office in writing and also recorded in the relevant Measurement Books.

211-B. When the S.E. has approved compensation leviable under clause 2 of B-l/B-2 tender forms, he himself cannot revoke decision taken by him for levey of compensation. He will submit the proposal for reducing or waiving altogether the compensation approved by him to the Government with the report of the new factors which come to light after he has taken the decision.

211-C. Compensation imposed on contractors for delay or bad work whether credited to work or revenue cannot be refunded without Government sanction as no powers are delegated in this connection.

211-D. The work order to start the work should not be issued to a contractor till the land is in possession of the department. However, please refer to paras 211-G and 232.

211-E. Deleted.

211-F. If a contractor pays a portion of security deposit in cash and the remaining amount to be deducted in installments from his bills, the forfeiture of the deposit will be for the whole amount fixed in the contract and not merely for the part amount recovered. The unpaid amount can be recovered from any due to him.

211-G : It is not proper to enter into any contract commitments till :

(a) The land for the work is taken in actual possession of the department or

(b) The owner of the land has consented in writing to hand over the land or

(c) The acquisition proceedings have advanced to justifiably assume that there is a fair chance that award will be declared and the land given in possession of the department by the time, the contractor will be required to start the work in the land in question.

(h) Officers empowered to execute contracts :

212. The powers of the Public Works Department Officers to accept tenders and execute on behalf of the Governor of Gujarat the different classes of deeds, contracts and other instruments are detailed at serial No. 12 of appendix IX of Vol. II respectively.

Note : One certified copy of the contract documents shall be supplied to the contractors free of cost along with the work order. Extra certified copies of the contract documents may be supplied to the contractors whenever they ask for the same at the following rates : Rs. 2/- (two) per page or the price that may have been fixed for a Blank copy of a tender whichever is more when a copy of the whole tender is required.

212-A : Cases pertaining to acceptance of tenders should invariable be treated as immediate so that the issue of final orders should not, under any circumstances, take more than 90 days in Case of works estimated to cost upto Rs. 10 lakhs and 120 days in ease of works estimated to cost above Rs. 20 lakhs.

212-B : After the competent authority has communicated the decision regarding acceptance of tender to the Executive Engineer the latter officer may intimate the contractor, the decision regarding acceptance and after getting the contract documents completed in all respect should execute the contract on behalf of Government.

212-C : Under no circumstances two copies of tender should be given to the same contractor. If the tender sold to the contractor is lost and if the contractor demands for the second copy, the second copy of tender may be given after full verification about the loss of the tender sold and also after stamping "Duplicate" on each page of a second copy of tender. Such a second (duplicate) copy of tender may be given only under the special circumstances and the same should be parted with only after signing of each page thereof by the Executive Engineer.

This procedure should be followed in respect of tender copy for works costing only upto Rs. 20 lakhs.

212-D : The duplicate (second) copy of tender documents should be given to the concerned contractor/firm, if required by him subject to the following safe guards being strictly and scrupulously exercised :

(i) that every page of the duplicate (second) copy of the tender documents should be rubber stamped with the words "Duplicate and not for tendering" and the same should be initialled by the Divisional Accountant.

(ii) that moreover, the pages of schedules ('A' & 'B') should be scored out with red-ink by diagonal lines with the words "cancelled" under the signature of the concerned Executive Engineer.

(iii) that duplicate (second) copy of tender documents should be given to the concerned contractor/firm on payment of usual tender-fee and only for the works costing more than Rs. 20 (twenty) lakhs, if required by concerned ccntrac-tor/firm.

213. It is permissible to give out to different contractors a muter of contacts relating to are work, even though such work may be estimated to cost more than the amount to upto which officers are empowered to accept tenders. But no individual contractor may receive a contract amounting to more than this sum nor, if he has received one contract may he receive a second in connection with the same work or estimate while the first is still in force, if the sum of the contracts exceeds the power of acceptance of the authority concerned.

The cost of the works already allotted and in force should be taken as the total tendered cost of the contracts for the first work while giving out a second contract to the same contractors.

Note-1 : For the purpose of this paragraph, agreements in A-l and A-2 forms should be treated as contracts.

Note-2 : When a work is to be split up for inviting tenders the officers concerned shall obtain prior approval of the authority to accept the tender for the whole work.

@214 : Different type of excess over the items and the extra items and the substantial variations in the quantities should be classified as under :

214-1.0 : Variation in quantities of the existing items without deviation from the approved plan or sanctioned specifications : The powers to the Executive Engineer, Superintending Engineer and Chief Engineer would now be as under irrespective of the authority for acceptance of tender; for approval of excess/saving over each item :

St. No

Description

Ex. Engineer S. E. C. E.

1. Either percentage rate or item rate tender.

Full powers upto Rs. 5000, irrespective of % increase.

Full powers upto Rs. 10,000/-irrespective of % increase

Full powers.

2. Percentage rate tender.

30% or Rs. 20,000;whichever is less.

30% or Rs. 50,000,whichever is less,

-do-

3. Item rate tender :

fa) If the rates quoted are reasonable.

30% or Rs. 10.000/-whichever is less.

30% or Rs. 30,000 or whichever is less

-do-

(b) Rates quoted are unusually high.

Rs. 5000 or 25% whichever is less.

20,000 or 30% whichever is less.

-do-

Provided (i) overall excess over the estimated or sub-estimate does not require any revised A. A. (ii) overall limit of excesses of all items for the work shall not exceed Rs. 30,000 in the case of Executive Engineer, and Rs. 1,00,000 in the case of Superintending Engineer (iii) required information is furnished in approved proforma A&B to the competent authority (iv) though there is a provision to regulate the rate payable for excess quantity under clause 14 of B2 tender form, the approval of the competent authority as above should be obtained before execution of the excess quantity, (v) the feasibility of avoiding excess or adopting some other economical alternative is fully examined by the authority sanctioning the excess and certified accordingly.

Similarly the reduction or curtailment of tender quantities will also be subject to approval by the competent authority as above.

214-1.1 : The rates of the items which are 25% and more above below the S.O.R. rates of the year, in which tenders are received will be considered to be unusually high/low rates,

214-2,0 : The change in specifications of the items should be avoided as far as possible and it should be approved by the authority competent to accept the extra items. The sanctioning authority should intimate to the next higher authority about the changes effected with reasons in support of these changes and their effect or the sanctioned estimates and payment to the contractors with reference to relevant tendered items. It should also be stated how the revised rate is arrived at. The higher authority should record his opinion thereon.

214-3.0 Extra items : (i) Where expenditure on extra items is proposed to be met from savings on other items of the same work or by diversion of contingencies, the powers of the Executive Engineers and Superintending Engineers, should be upto Rs. 5,000/-and Rs. 20,000/- for each item respectively and Chief Engineer shall have full powers provided that the exercise of these powers would not cause excess over the estimate.

214-3.1 : Where no such saving or diversion from contingencies is available, extra items should be sanctioned by the Executive Engineer and the Superintending Engineer upto the aggregate limit of Rs; 5.000/- and Rs. 20.000/- for all items respectively for the whole work and Chief Engineer shall have full powers so long as this is within their powers of such excess as they are permitted to including over administrative approval.

214-3.2 : That, where the expenditure due to execution of extra-items is likely to necessitate revised administrative approval of a higher authority the extra item should not be sanctioned and executed unless the competent higher authority is duly informed of the probable cost of the extra items along with an indication of the likely excess amount and written prior approval is obtained.

214-3.3 : No extra items should be got executed from the contractors on oral orders.

The Executive Engineer should, whenever they settle rates for extra items with contractors, which are beyond their of power sanction, make it quite clear to the contractors in writing that the; rates so settled are subject to the approval by higher competent authorities, and that only such rates as ate finally sanctioned will be paid.

214-3.4 : Whenever sanction of higher authority is required a resume" should be given of all the extra items sanctioned by the officer himself or by the higher authority together with such documents and information in profoma—A as are necessary for the scrutiny of item by higher authority

214-3.5 : In the cases where the change is effected in the original item and extra work as per extra item is to be got executed, and those require sanction of the competent authority payment upto 75 per cent of the cost of these items should be made to the con-tractors as advance prior to the sanction of the Superintending Engineer and subject to the condition that (i) an undertaking is taken from the contractors to the effect that if for any reason payment is to be refunded then it should be made without any claims (ii) payment is made at a reasonable rate i.e. scheduled rate or the; rate considered reasonable by the Superintending Engineer as worked out after proper race analysis whichever is less and (iii) while making, payment it should be made clear to the contractors that the rate is provisional only and is subject to approval of the competent authority and should not make a claim to be paid at the same rate.

Note : However, the primary responsibility of deciding (after technical examination) whether and item is an extra item or not should rest on the local officer.

214-4.0 : The powers will be uniformly applicable to any types of projects.

214-5.0 : The rate payable for an extra item shall be worked out as under :

214-5.: At the rate derived from the item within the contract which is comparable to the one involving additional or altered class of works :- Where there are more than one comparable items, the item of the contract which is nearest in comparison with regard to class or classes of the work involved shall be selected.

214-5.2: If the rate cannot be derived in accordance with 214-5.1 above such class of work shall be carried out at the rate entered in the schedule of rate of the Division for the year in which the tender was received increased or decreased by the percentage by which the tender amount is more or less as compared to the amount arrived at the rates in the "Schedule of Rate" of the division in the year in which the tender, was received. If, the Schedule of rate of the Division does not contain all the items of the tender, the percentage increase or decrease of the tender amount shall be calculated considering such items which are included in the "Schedule of Rate" of the Division for that year.

214-5.3 : If it is not possible to arrive at the rate from sub para 214-5.1 and 214-5.2 above such class of work shall be carried out at the rate decided by the competent authorities on the basis of detailed rate analysis after hearing the contractor.

If the additional or altered work, for which no rate is entered in the "Schedule of Rates" of the Division is ordered to be carried out before the rate is agreed upon then the contractor shall, within seven days of the date of receipt by him of the order to carry out the work, inform the Engineer-in-charge of the rate which is his intention to charge for such class of work, and if the competent authority does not agree to this rate, Engineer-in-charge shall by notice in writing (be at liberty) to cancel his order to carry out such

class of work and arrange to carry it out in such class of manner as he may consider it advisable, provided always that if the contractor shall commence work or incur any expenditure in regard thereof the rate shall have been determined as lastly herein before mentioned, then, in such cases contractor shall only be entitled to be paid in respect of the work carried out or expenditure incurred by the contractors prior to the date of the determination of the rate as aforesaid according to such rate or rates as shall be fixed by the competent authority and contractor is required to be informed suitable while-giving such order for the execution of the extra items.

214-6.0 : The following information should be furnished in. the remarks column of the extra item statement :

(a) Whether the rate provided for in the extra item is in the schedule of rates of the division (if so, a reference to the item number should be given).

(b) Whether the extra item is comparable with a similar item already included in the accepted tender (if so, the item No. of the tender should be given).

(c) Whether the cost of extra item or items is already covered by savings effected or anticipated on other items of work, (if so, the saving in question should be specified).

(d) Detailed specifications for the items included in the extra item rate lists should invariably be attached to such rate lists. The rates for extra item should be scrutinized by the Divisional Accountant, and a certificate to that effect should be embodied in the body of the E.I.R.L. form.

214-8.0 : On approval of the E.I. rates by competent authority it should be signed by the contractor and the Engineer-in-charge in taken of acceptance.

214-7.0 : All the cases should be governed by the general condition that no officer should enter into any commitment which would increase the cost of the work beyond his power of sanctioning the excess or the excesses over estimates or any sub estimates thereof as administratively approved.

PROFORMA - 'A'

To be submitted with the proposal for approval of excess over tendered quantity or extra items or new items to be executed in division.

1. Name of work :

2. (i) Estimated amount of the work put to tender :

(ii) Amount of accepted tender or work with %

above the estimated cost :

3. Agency :

4. Authority accepting tender :

5. Date of starting of work :

6. Anticipated date of completion of work as per

contract agreement:

7. Actual date of completion of work if completed :

8. Actual expenditure against tendered items of work :

9. Expenditure remaining to be incurred; for the work :

10. Total anticipated expenditure of the work:

11. Details of excess approved so far :

Sr No.

Details Amount Authority approving the excess. Give reference.

1. Excess over the estimate in

acceptance of tender

2. Excess over the tender items. (a)

(b)

(c)

(d) and so on

3. Excess over the estimate due

to extra items

(a)

(b)

(c)

(d) and so on

4. Any other excess…………………………………………………..

Total :...........................

12. Likely further excess due to :

(a) Tender item :

(b) Extra items :

(c) Other reasons :

Total .- Rs.

13. Likely savings.

14. Overall excess or savings :

15. Alternative to reduce the excess

quantity, if any :

16. How excess cost is proposed

to be met with :

17. Whether any other higher tenderer

has become lowest with excess in

quantity of the tender item i.e.

whether inter se position of tenders

has now changed and if so how :

18. If the proposals are submitted late

after execution reasons for delay

in submitting the same and when

excess was noticed.(Details of

correspondence exchanged between

E.E/S.E. may be given if proposal

was delayed due to that) :

19. Whether any payment towards the

excess has been made ? if so, what

is the amount item wise and

authority thereof :

20. What is the percentage checking

done by the D.E.E / E.E. for the

items where excess has occurred :

21. Whether the S.E. has visited the

site and is satisfied about inevitability of the excess :

22. Remarks.

PROFORMA -'B'

To be submitted [with proposals for approval of excess over sender Quantity for the work of

in..............................Dn. Sr No.

Sr. No. of the item in the tender

Description of the item.

As per estimate As per estimate Quantity Rate Qunty Rate

l 2 3 4 5 6 7

Qunty. executed as on...

Further quantity to be executed.

Total quantity anticipa-ted.

Excess in quantity over the tender quantity.

Rate Excess amount due to increased quantity

Reasons for excess over tendered quantity If space is too small attach descriptive note

8 9 10 11 12 !3 14

215. Subject to the condition that a work may not be let out on contract to one contractor in pieces, the authority for the acceptance of an original contract is sufficient to cover extra items of work (sanctioned by competent authority) which form part or legitimate extension of such contract and are covered by the provisions of the contract agreement whether the cost of such extra items raises the total amount of the contract to a sum exceeding the powers of the original sanctioning authority of not.

215-A. No tender should be accepted before the contract documents are completed in all respects.

215-B. An Officer competent to accept the tender for a work can ask the contractor to start the work if necessary before the tender documents have been signed by him in token of acceptance. This should, however, be done in rare cases.

215-C. The item of "providing a division road and maintaining it during construction" is not covered by the expense on "Temporary Works" referred to in clause 21 of the contract agreements in B-l and B-2 Forms. When the item is not provided for in the estimate specifically and is entrusted to the Contractor as an extra item, the rate for the same should be fixed by the Executive Engineer with due regard to the Contractor's responsibility to do the work in half widths as contemplated in the tender and the consequential savings to him by the provision of the diversion road as an extra item. Also in the cases where the contractor is expected to do road work in half widths, but for his own convenience he does it with full block plus a diversion he should not be paid any thing extra. If, however, a diversion is insisted on subsequent to the leeting out of the contract on the width basis, then the extra rate should taken into account all possible savings to the contractor on his being free from the "half width" requirements.

215-D: Deleted.

(G.R. B&.CD No. PDW-1082/46312/C dtd. 22.11.82).

(i) Departures from the Rules of Contracts :

216. Departures from the rules for contracts specified above can only be permitted or condoned by Government.

216-A. The following principles should govern cases of ex-gratia payment to contractors.

(i) The actual loss suffered by the contractor should be proved by documentary evidence and a certificate of a Chartered Accountant should be obtained on production of all the connected records in connection with the case along with the documentary evidence produced by the contractor in support of the actual loss suffered by him.

(ii) The loss should not be attributable to causes for which the contractor can be held responsible.

(iii) In assessing the amount of loss to be compensated, not only the loss suffered by the contractor on the particular contract should be taken into account but also the profits if any, made in other contracts executed by the contractor for Government about the same time.

(iv) The department concerned satisfy itself that the contractor has worked in an efficient manner and with due regard to economy and avoided wasteful methods of work.

(v) The compensation to be paid in any case should not be in excess of the actual loss suffered by the contractor.

(vi) As far as possible cases considered for ex-gratia payment should be those where the contractors full capacity has been utilized by the department.

G. SALES, ACQUISITION AND LEASING OF LANDS.

(a) Sate of Government land and Immovable property:

217. All land, the property of Government, should ordinarily be sold through the Revenue Department. Lands in the possession of departments are for their departmental purposes only and when any portion of the land assigned to them permanently ceases to be required for these purposes it should be surrendered to the Revenue Department. As regards the powers of Executive Engineers to relinquish land direct to the Revenue Authorities see Serial No. 13 in Compendium of Powers.

218. Whenever any Government land or building is sold to a public body or a private individual and the other purchaser takes possession of the property before the sale price is settled and paid, interest at 20% should on the sale price should be charged when more than one month elapses between the date of taking over of the land or building and the payment of the price.

219. When any land or building is transferred from one department to another under this Government the transfer shall be free of all charge, except when the property is transferred to or from a commercial department in which case the full market value of it will be charged.

220 When any immovable public property is made over to a local authority for public, religious, educational or any other purposes, the grant should be made expressly on the conditions, in addition to any others that may be settled, that the property shall be liable to be resumed by Government, if used for other than the specific purposes for which it is granted and that, should the property be at any time resumed by Government, the compensation payable thereon shall, in no case, exceed the amount (if any) paid to Government for the grant, together with the cost or the present value, whichever may be less or any buildings erected or other works executed on the land by the local authority.

(b) Acquisition of land :

(i) Procedure for acquisition of land:

221. When land is required for public purposes the officer of the Public Works Department should, in the first instance, consult the Mamlatdar Tahsildar of the taluka in which the land is situated and obtain from him the fullest possible information as to probable cost of the land, per acre or otherwise together with the value of buildings, etc. situated on the property, for which compensation will have to be paid. Upon the information, thus obtained an estimate should be framed by the Public Works Officer and this should be incorporated into works estimate when it is submitted for sanction.

222. When sanction (in the case of minor irrigation works, administrative approval) to the estimate framed as above directed, has been obtained, the Executive Engineer or other Public Works Officer concerned should commit the matter to the Revenue Officer who will take the necessary preliminary action for its acquisition by private negotiation, subject to the instructions, he may receive from the revenue authorities to whom he is subordinate. These instructions provide that, if the estimate originally framed and sanctioned is likely, when the land comes to be acquired, to be materially exceeded, the Revenue Officer making the award should give sufficient notice to the Public Works Officer and should take into consideration any representation which such officer may make, whether it is made orally or by letter. More especially he should, before making the award, allow such an officer an opportunity of appearing in person or by agent and of producing evidence as to the value of the land, when such a reference is made, the Public Works Officer should, if it is found impossible to obtain the land required without materially exceeding the estimate, or to obtain some other plot of land in lieu of that originally proposed, submit a revised estimate for sanction. When possession has once been taken under section 16 to 17 of the Act, Government cannot withdraw from the acquisition of the land. In the cases, therefore, where the amount claimed in pursuance of a notice under the Act is largely in excess of the amount subsequently awarded by the Collector and the acquisition of the land is not absolutely necessary, possession should not be taken without a reference to the authority sanctioning the work until the time within which an application for a reference to the court must be made under Section 18 of the Act has elapsed without such application being made.

223. The arrangements between the officers of the department and the Revenue Officers to determine what land to take up should where practicable be made without divulging the intentions of

the Government so as to admit of a private bargain being, if possible, made before any enhancement of prices has occurred.

224. After the preliminary arrangements described in the preceding paragraphs have been duly carried out, the land will be taken up under the Act either by the Collector or by a Special Officer placed at the disposal of the Public Works Department and vested with the powers of a Collector under the Act.

(ii) Procedure for payment of Compensation for Land :

225. The procedure to be observed for the payment of compensation for land taken up for public purposes under the Land Acquisition Act, 1894, is regulated by the rules in B.T.R. 1960 edition.

226. In the case of land acquired by private negotiations the officer who settles the price, etc. should draw up Form A in rule 381-A in B.T.R. 1960 edition para 225-226 prescribed for use in the case of an award, and this should be made the basis of the subsequent payments.

When possession of land is taken by the P.W.D. through private negotiation, the powers mentioned at Sr. No. 13- A of the Compendium of Powers should be exercised by Superintending Engineer of Circles, and Executive Engineers of Divisions in each individual case i.e. in the case of each land owner.

In order to have proper identification of the owners of the land for the purpose of payment, the payee should be got identified by revenue subordinates viz. Talatis etc. before payment is made. It should also be ensured that the compensation for crops and rent payment in respect of which is now to be made by the P.W.D. Officers, should not again be included in the award for the land declared by the Land Acquisition Officer, who uptill now, used to include such amounts in the land awards.

(iii) Procedure for maintaining Records in connection with the Acquisition of Land.

226-A. Certified copies of the following documents should be maintained by the Public Works Department Officers in regard to each acquisition case.

(1) Award Statement.

(2) Transfer papers regarding handing over land by the Revenue Department to the Public "Works Department including the plan of the land handed over.

(3) Kamjastic Patrak.

When a dispute is raised, the Public Works Department should at once be able to produce these copies and also to ask the Land Records Department to produce the originals, if required, in a Court of Law. In the case of lands acquired, before the introduction of the above procedure the Land Records Department should be called upon to prepare the case for Government from records under its control.

(iv) Occupation of land within Cantonment Limits -

227. All proposals for the occupation of land within cantonment limits forming part of an encamping ground or otherwise held for military purposes should be submitted in the case of land within cantonment authority and in other cases to the General Officer Commanding District or Brigade. These officers will take the necessary steps to obtain the sanction of the Central Government in the Defense Department to the proposals.

The foregoing procedure will apply in the cases where it is proposed to purchase, or otherwise acquire permanently, any building situated on military land for the use of Civil Departments.

No Such land should be taken up or occupied for any purpose whatever, either by contractors or any other persons (official or non-official) acting under orders of any Department of this Government until the sanction of the Central Government in the Defence Department has been received.

228. Deleted.

(vi) Leasing of Lands :

229. Powers of the Departmental Officers to lease lands are given at Serial Nos. 14, 15 and 16 in the Compendium of Powers.

229-A. In order to eliminate middlemen profiterring in cultivation of tank bed lands incharge of P. W.D. leased periodically and also to safeguard the interests of small cultivators, the bidding in auction of tank bed lands should be confined to persons who would personally cultivate the land. There should be a stipulation in auction that the land shall be cultivated personally and shall not be sublet or transferred for cultivation without prior sanction of the officer approving the auction and

that it is found that the land has been sublet or transferred without permission a fine upto 3 times the amount of lease money (rent) will be levied. When permission is sought for transfer or subleting it may be given in bonafide cases and a suitable premium may be levied where necessary in consideration of the grant of permission to ensure that small cultivators can bid. Auction should be held in small plots not exceeding five acres in ordinary cases. Whenever the "bonafide" cultivator of the village concerned form a co-operative society the tank bed lands should be leased to such a society without auction at a rental based on average realization of the past year or a period of 3 or 5 years according to prevailing circumstances. The period of the lease should be 3 to 5 years in normal cases. Where however no Co-operative Societies exist or where the cultivators do not come forward to form a society the normal procedure of putting tank bed lands to auction should be followed.

H -EXECUTION OF WORKS,

(a) Commencement of Work.

230. Verbal orders for the commencement of work are to be deprecated as being liable to misapprehension, but in the cases where such order are given they should ordinarily be confirmed in writing as soon as possible thereafter.

231. When any new building is about to be commenced or any alteration addition or repairs executed to any building due intimation of such intention must be given to the local head of the Department military or civil concerned.

232. No work should be commenced on land which has not been duly made over by the responsible civil officer. When tenders for works are accepted but the land required for the purpose is still to be acquired the time that should be allowed for the acquisition of the land should be ascertained from the Collectors concerned before orders, to commence the works are issued. .

Exception

The work may be commenced for reaches of canal or road if the following two conditions are satisfied :-

( i) that the possession of the land is obtained for more than 50% (fifty per cent) of the length/area and that the Officers concerned is confident that the remaining 50% (fifty per cent) of length/area can also be acquired without much difficulty or obstruction and that there is no possibility of any procedural delay which may cause delay in the completion of the work; and

(ii) that the contract stipulates the contract-period to be of a duration of not less than "12" (twelve) months.

233. If it is not in order to issue orders for the commencement of works on a requisition from a head of an office under other Department or at the discretion of the Public Works Department Officers in anticipation of the approval of Government especially in cases when the standard rent leviable for a bungalow exceeds 10 per cent of the average monthly employments of the usual occupant etc. No works should, therefore, be undertaken in, anticipation of sanction of Government except in urgent cases.

If such works are carried out, Government may withhold their sanction and the officers concerned will then have to pay amounts involved themselves.

Note : The above orders are not applicable to works carried out in connection with Government House Works. In such cases immediate advance intimation should be given to Government explaining the necessity for carrying out the works.

234. No works shall be begun except under special orders of Government, unless a properly detailed design and estimate have been sanctioned, allotment of funds made, and orders for its beginning issued by competent authority permission granted by Government in orders on a budget estimate, for the retention of an entry of proposed expenditure during the year on a work, conveys no authority for the commencement of outlay. Such permission is granted on the implied understanding that, before any expenditure is incurred, the above conditions will have to be fulfilled. Excepting in regarding to petty works and repairs of the nature contemplated in paragraph 129 and in cases of real emergency to be immediately reported and explained to the authorities competent to accord administrative approval and technical sanction, this injunction may not be infringed. The sanction of a design, and estimate by any authority conveys no permission for the commencement of expenditure on the work, unless such expenditure has been provided for in the budget estimate of the year, of provision has been made for the outlay within the official year either by re-appropriation or out of some lump sum grant allotted for the head of classification under which the service falls. Similarly no liability may be incurred in connection with any work until an assurance has that been

received from the authority competent to provide funds such funds will be allotted before are liability matures.

If in any case, whether on grounds of urgency or otherwise, a Divisional Officer is required to carry out a work for which no estimates have been sanctioned or for which no financial provision exists (whether estimates have been sanctioned or not) the orders of the officer authorising the works should be conveyed in writing. On receipt of such written orders, the officer who is directed to carry out the work should immediately intimate to the Principal, Auditor that he is incurring a liability for which there is no provision or there is inadequate provision of funds, and should, at the same time state approximately the amount of the liability which, it is likely, he will incur by compliance with the written orders which he has received. The Accountant General will then be responsible for bringing the facts instantly to the notice of higher financial authority, with a view to necessary steps being taken either to stop the peogress of the work or to regularise its execution. There will be no hesitation on the part of Government in enforcing disciplinary action against any officer administrative or executive who may fail or delay to comply with these orders.

With a view to avoiding irregular expenditure by diverting the provision from one work to another without the sanction of the competent authority, the officers concerned should see that no expenditure is incurred or Vishram Grahas and residential bungalows and gardens and nurseries attached to them unless it is provided. for in the final issue of the budget for an assurance can be got from the authorities responsible for watching the progress of expenditure: against appropriations that the item of expenditure on a garden, nursery etc. can be met from the budget provision as finally sanctioned.

Note : Powers of the officers of the Public Works Department and other departments to allot funds for minor work under the head "50-Public Works State" from the discretionary grants placed at their disposal are stated at Serial No. 17 in Compendium of Powers. Those of Superintending Engineers to allot funds for irrigation works from the discretionary grants placed at their disposal are given at Serial No. 18 in the Compendium of Powers.

235. In exceptional cases where it is desirable to commence work on a project, which has been administratively approved, before the detailed estimate for the whole project has been prepared, it is permissible for the authority competent to sanction the final technical estimate as a whole to accord sanction to detailed estimates for component parts of the project, subject to the following conditions :

(1) For each such work or component part there must be a fully prepared detailed estimate and, in the administrative approval as a whole there must be clear and specific amount corresponding to the work or component part in question.

(2) The amount of the detailed estimate must not exceed the amount included in the administrative approval by more than 10 per cent.

(3) The sanctioning authority must be satisfied before according sanction, that the amount of the technical sanction for the whole project is not likely to exceed the amount of the administrative approval, and that the work or component part in question can be appropriately commenced without affecting, or being affected by any other part of the project financially or otherwise.

Note : This rule does not apply to estimates for parts of individual buildings unless the preliminary estimates for adminstrative approval have been similarly prepared.

236- To obviate delay in commencing work on a detailed estimate for a complete project, which has been prepared and submitted for technical sanction, but which requires minor amendments in the design or estimate the sanctioning authority should adopt one or other of the following courses :

(1) Amend the design or estimate in his own office and sanction it.

(2) Sanction the parts of the estimate which are approved subject to conditions (2) and (3) specified in paragraphs 235 and call for amended detailed estimates for the other portions of the project.

237- In communicating the sanctions to parts of projects accorded under the provisions of paragraph 235 and 236 the sanctioning authority should also intimate to the Audit Officer the amount administratively approved for the whole project.

237-A. A expenditure on 'Muhurt' ceremonies should not: exceed Rs. 500 without the previous concurrences of the Secretary, Finance Department. Not more than one 'Muhurt' ceremony should be held for works costing less than Rs. 10 lacs.

In respect of works costing more than Rs 10 lacs which require to be executed in more than one stage, two or more "Muhurt" ceremonies may be arranged with Government approval. The expendi-ture on "Muhurt" ceremonies when considered necessary should be restricted to items like

foundation stones erection and hire of pandals, lighting arrangements, transport, garland, light refreshments, such as tea, coffee or cold drinks and other incidental items.

(b) Scope of sanction :

238. The authority granted by a sanction to an estimate must on all occasions be looked upon as strictly limited by the precise objects for which the estimate was intended to provide Accordingly any anticipated or actual savings on sanctioned estimate for a definite project should not without special authority be applied to carry out additional work not contemplated in the original project or fairly contingent, or its actual execution.

Saving due to the abandonment of substantial section of any project sanctioned by an authority not lower than Government is mot to be considered as available for work on other sections.

Note : For the purpose of this ruling, a substantial section of a project shall be considered to have been abandoned, if the estimated cost of the works in such sections is not less than 5 per cent of the total sanctioned cost of the project, excluding in the

case of irrigation projects the estimated cost of the head work as originally approved.

(c) Lapse of sanction :

239. The administrative approval to a public work or the technical sanction to an estimate for such work will ordinarily cease to operate after a period of five years from the date upon which approval or sanction was accorded, but the acceptance by competent authority of a budget estimate, which includes specific provision for expenditure upon a work which is in progress may be regarded as reviving for the year, in which the provision is made for such approval or sanction.

(d) Alterations in Design during construction :

240. No material alternation is sanctioned, still less in standard designs may be made by a Divisional Officer in carrying but any work without the approval of the Superintending Engineer should any alteration of importance, involving any additional expenses, be considered necessary revised or supplementary estimate should be submitted for sanction. In urgent cases, where the delay thus caused would be inconvenient an immediate report of the circumstances must be made to superior authority and dealt with as the case may require.

Note 1. Revised administrative approval is necessary in the cases indicated in paragraph 132.

Note 2. For powers of the Departmental Officers to sanction deviation from sanctioned working plans not amounting to an alteration of the prescribed scheme of management, see Serial No. 19 in the Compendium of Powers.

241. In the case of work the estimates for which have been sanctioned by a competent authority, no additions likely to cause van excess which will not fall within the powers of sanction of that authority, should be permitted without approval of a higher authority.

242. Where important structural alterations are contemplated though not necessary involving an increased outlay, the orders of the original sanctioning authority should be obtained.

243. The responsibility for bringing material deviations or modifications to the notice of the competent authority rests 'primarily with the Executive and not with Audit.

(e) Miscellaneous rules for the Execution of Works :

244. In the execution of work, every care should be taken that the safety and convenience of the public are duly attended to and that all operations are carried on in such a manner as to interfere as little as possible with the traffic or ordinary pursuits of the people. Temporary, roads and bridges should, when necessary, be provided and the occupation of land, when practicable, be so timed and not to lean to the: destructions of standing crops. Bricks and lime kilns should not be erected so closed to the inhabited part of any town or cantonment as to be a nuisance.

245. No religious edifice should be destroyed or injured in the execution of works without the full and free consent of the persons interested in it, nor without concurrence of the principal civil or political authority on the spot unless under the orders of Government. See also paragraph 396.

246. All interruptions of large works in progress should, be immediately reported to the Superintending Engineer the causes and probable duration of such interruption being duly explained.

247. All unusal losses in the manufacture of materials must on their occurrence, be reported to the Superintending Engineer.

248. Serious accidents should be reported to the Superintending; Engineer (see paragraph 48) and also at the discretion of the Executive Engineer to Government direct. Executive Engineers and other officers or subordinates in charge of works should furnish immediate information to the proper civil authorities on the occasion of every serious accident, and in the case of death on the spot they should not allow the body to be removed till an inquiry has been held.

Note : 1. Only such cases should be reported to Government in which the accident warrants such action, e,g, in case of defect in the toad being the cause of the accident, or if the subsequent enquiry proceedings are such as should be reported to Government.

Note 2. In the event of personal injury caused to the people employed on work by the Department and included in the definition of the term "workmen" as given in Section 2 (1) (n) of the Workmen’s Compensation Act, 1923 by accident arising out of and in the course of their employment, relevant provisions of that Act should be strictly complied with. The notice of fatal accidents should invariably be given to the proper authorities within the prescribed period as required by section 10(6) of the Act.

249. The employment of female labourers on works in the neighborhood of soliders barracks, should be avoided as far as possible.

250. No private money should be utilized to induce the people to take up Government work,

250-A : (1) In carrying out public works departmentally, local labour should, as far as possible, be utilized for the purposes of unskilled work. In addition, where such works are to be carried out through the agency of Contractors the employment of such labour on unskilled work should generally be insisted upon.

(2) Local artisan contractors may be encouraged to undertake small works costing less than Rs. 1,000 on contract to enable them to undertake these works.

Note : The criterion for the determination of an artizan contractor will be whether the contractor is a member of the artizan class with a traditional interest in his work, e.g. carpenter, blacksmith, mason etc.

251. In localities where competition for labour between two departments of Government leads to demands by labour for advances, co-operation on the part of the Executive Engineer with the local head of the other department should secure all available labour on equal terms.

252. Carriage of any description, employed for purposes connected with Public Works, is as liable to be impressed for military purposes as carriage employed by private individuals.

253. The Superintending Engineer may, if he deems it necessary, direct the Executive Engineer to suspend the commencement or progress of any work pending the orders of Government,

254. No person who is under the age of twelve years should be employed on works carried out departmentally. In the case of works given out on contract a condition to this effect should be prescribed in all contracts.

(f) Progress Report of Measurement on Works Executed under contract :

155. Deleted.

(g) Medical and Sanitary Arrangement :

256. In regard to large construction works whether carried our departmentally or through the agency of contractors the Medical and Public Health Department should be consulted before hand.

The Medical Department will advise on and co-operate in all measures affecting workers' health.

Note : A work may be considered a large one, if not less than 500 persons are employed or likely to be employed on it at one time and at one site (i.e. within a Eight Kilometers circle) for a continuous period of not less than six months.

257. As regards housing sanitation and medical treatment and facilities, rules laid down in Chapter XII of the Public Works Department Hand Book, Volume II should be generally followed. It is the duty of the Superintending Engineer to see that the general order on the subject of health are duly carried out.

In connection with large contract works the officers concerned should impose such additional conditions as may be found necessary in the light of the orders contained in this paragraph before entering into a contract.

258. The additional rules regarding the medical and sanitary arrangements to be provided in labour camps laid down with a view to improving the sanitation of labour camps will be found in Appendix X. The contract in respect of the sanitary arrangements should form an intergral part of the main contract for particular work and should include the rule regarding sanitation, the estimate being framed accordingly, When any work is executed departmentally all responsibility for the sanitation of labour camps is assumed by Government. The officers concerned should, therefore, make the necessary arrangements when such an occasion arises.

(h) Information to be given Survey Department :

259. With a view to Survey Department being supplied with information regarding all new Public Works, to enable the map of India to be brought up to date the following procedure is to be followed in regard to new lines of canal, large irrigation channels and main lines of Road.

(i) When any such Public work has been constructed, or section thereof has been opened, the index or record map on whatever scale available (not less than one c.m. to 0.5 k,m.) provided it is from original surveys and not mere eye sketch made on tracing from the Survey of India maps, should be sent to the Survey of India Office, Calcutta, and that department will take steps to have the material utilised by its own draftsmen. Index plans of canals, large irrigation channels and maintainers of road should be supplied.

(ii) To ensure the material supplied being suitable for the purposes of the Survey Department, the topography adjoining the alignment such as village sites, tri-junction boundary pillars, other permanent objects and the crossing of roads and streams, should be accurately shown and it should be stated on the maps supplied if the information is derived from actual survey or otherwise.

(iii) The Survey Department should be requested to treat index of record maps with every care, and to return them as early as possible to the offices from which they have been received to that the labour of making tracings need not be resorted to

(i) Incidence of Law Charges on Civil Suits in connection with the Execution of Government Works

259-A, These charges may be divided into three categories, namely :-

(i) The amount of the claim for which a decree is given.

(ii) The amount of the incidental law charges incurred by the executing department in connection with a work financed from its own departmental head of expenditure e.g. when the Public Works Department carries out a work chargeable to the Public Works Heads of expenditure- and

(iii) The amount of incidential law charges incurred by the executing department when acting as an agent in connection with a work financed from a different head of expenditure; for instance, when the Public Works Department executes, a work, the cost of which is debitable to ahead other than the Public Works Heads of Expenditure.

The decretal amount of the claim vide (1) above should be debited in all cases to the work concerned and the charges referred to in item (ii) to the sub-head Establishment-Contingencies of the executing department. As regards (iii) the amount should generally be borne by the department on whose behalf the work is undertaken, on the ground that the action of the executing department acting as agency which is the cause of the suit is normally taken in the interests of the work; when, however, it is established that the law suit has been caused by a deliberate act of an employee of the agent department for his personal again, the charges should be adjusted by recovery from the individual concerned or by debit against the standing charges of that Department, according to the merits of each case. Such cases should be submitted to Government for orders, with recommendations and accompanied with a full statement of the case in question.

259-B During the off-season from January to the middle of June every year, when agricultural labour is mostly free, work centers should be started at suitable place in each district to provide work to those desirous of engaging in gainful employment Wages will be paid at local agricultural rates (to be ascertained from the Collectors) except where the Minimum Wages Act is applicable and will not exceed the normal P.W.D. Schedule rates. Arrangements should be made as far as practicable for the labourers to stay at the site in the cases of large and concentrated works.

The Executive Engineer concerned should select the location of the works centres independently. Besides road works small works on irrigation side such as desilting of tanks etc. can also be taken up in consultation with the Executive Engineer-in-charge of Irrigation side.

The Executive Engineer should keep at least one additional work in each taluka ready to meet the following eventualities.

(i) When there are no budgetted works in the taluka concerned but it is necessary to provide relief to the unemployed.

(ii) When there are budgetted works for the taluka concerned, but they have been entrusted to contractors and the contractors are not willing to employ unemployed agricultural labour.

As soon as 50 or more unemployed agricultural workers in a talukas approach the Public Works Department Officers for work, the Executive Engineer should start a work in that taluka, in anti-cipatioa of Government sanction. He should simultaneously approach Government, through the Superintending Engineer of the Circle for sanction to the funds, giving the necessary details and sending all papers in duplicate. Intimation of the commencement of such works should be given to the Accountant General, Gujarat also immediately.

The works in question should be executed departmentally and on N.M. Roll system only. While selecting the works, it should be noted that in each district only 5 to 6 works costing Rs. 30,000 in all are to be selected. Only such works as would involve the least possible commitment for bringing to a safe stage should be selected and preference should be given to the works left incomplete during preceding scarcity periods. –

I. EXECUTIVE OF WORKS BY CIVIL OFFICERS

260. Deleted.

J. CONTRIBUTION AND NON GOVERNMENT WORKS.

(a) General :

261. For every non-Government work there must be a duly sanctioned detailed estimate or requisition, as the case may be in the same way as for a Government works.

(a) Contribution and Deposit Works :

262. (i) The department may occasionally execute works for which the outlay is provided wholly or in part from,

(a) Funds of a public nature, but not included in the financial estimates and accounts of the. Government of India.

(b) Cousributions from the Public :

*262. (ii) Funds of a public nature included in the financial estimates and accounts of Government of India including Military Engineering Service Works. When the occasion for the execution of Military Engineer Service Works or works other than National Highways by State Government arises, the procedure laid down in respect of "contribution and Deposit Works" should be followed mutatis mutandis in the case of Military Engineer Services Works".

* (G.R. B&CD No. MNL-2181/7-J dtd. 20.8.82).

263. The powers of the Public Works Department officers to undertake Deposit Works (i.e. works which are wholly financed by local bodies or from contributions from the Public) and contribution works (i.e. works the outlay on which is met partly by Government and partly by local bodies or the public) are detailed at Serial No. 20 in the Compendium of Powers.

264. Outlay on deposit works is required to be limited to the amount of deposit received.

265. When a work is to be carried out partly from funds provided in the estimates of the department and partly from funds of the nature mentioned in paragraph 262 the contribution will be considered as a lump sum in addition to the Government grant, and the work executed in strict accordance with the procedure laid down for Government works.

266. Deleted.

267. In the cases where the department undertakes to design and construct a work wholly from the sources alluded in paragraph 262, such as town-hall or a reservoir for a municipality or a school or hospital for which funds have been raised by subscription, or where the department is entrusted with the construction of a chruch for which funds have been provided and are administered under the conditions stated in the Eccolesistical Rules, the following rules will be observed :-

(i) The design and estimate will, in the first , instance, be drawn up in communication with the parties depositing or administering the funds and must be submitted for approval and sanction to such authority as is necessary vide serial No. 20 in the Compendium of Powers.

(ii) Recovery of the cost of establishment, tools and plant, and audit and accounts establishment and pensionary contribution is regulated in accordance with the rules in Appendix V and provision therefore should be made accordingly.

(iii) Prior to the work being put in hand, a written approval to the estimate and design must be obtained from the authority depositing or administering the funds and an acknowledgement procured in the prescribed from (vide Appendix XI) to the effect that, in undertaking the work the department does not bind itself to complete the work within the amount of the estimate and that the authority depositing or administering the funds agrees to finance any excess that may occur. Any material alteration in design must be similarly dealt with.

(iv) The necessary funds for prosecution of the work must be realised and paid into the Government treasury either in a lump sum or in such an instalments end by such dates as Government shall decide in each case.

No advance of Government money for such purpose will be permitted, and in case where the money is paid by installments, Government will be responsible for any increase in cost, or damage to the uncompleted work, caused by a temporary stoppage of the work pending receipt of further installments.

(v) It will be the duty of the officer in charge of the work to bring at once to the notice of his superiors and of the local body or individuals any anticipated excesses over estimate as well as to provide the fullest information in connection with the progress of expenditure, so that no responsibility may attach to Government in the event of the work having to be stopped for want of funds. A statement of expenditure should be supplied by Executive Engineers to the depositors every quarter through the Accountant General, Gujarat in the form detailed below when the expenditure is within the contribution received and every month when an excess on the contribution is anticipated until the excess is regularised.

Statement showing the expenditure incurred by the P.W.D. to end of ..................,...........................on contribution works.

* Sr No

Name of works.

Amount estimate

Amount of contri-bution.

Expen-diture during

Expdt. to the end of.

Un-spent balance at the end of

Remarks.

1 2 3 4 5 6 7 8

No. Date

Forwarded to

for information through the Accountant General, Gujarat.

Signature...........................

Designation..................... ....

(vi) The extent to which Government is responsible in regard to the execution of the work should be thoroughly understood by the parties for whom the work is to be constructed and by the Executive Officer to whom is construction is to be entrusted.

(vii) Where the work is of magnitude, or there are any special circumstances which seem to render such a course desirable, an agreement should be drawn up under legal advice.

268. It must be directly understood that contributions on account of one work can, in no circumstances, be utilised in meeting, outlay on account of another work the contributions for which, may be in arrears.

(c) Local Loan works :

269. (a) Deleted.

270. Deleted.

271. Deleted.

272. Deleted,

(e) Government works financed partly or wholly from private donation and contributions.

272-A. Expenditure on works which are treated as Government works and which are partly or wholly financed from the Private.

Donations and Contributions Fund should be shown distinctly by opening a new sub-head "Expenditure" from private donations and contributions funds" under relevant minor-head of the major head "259 Public Works". A corresponding sub-head transfer from Private Donations and Contributions Fund should be opened at the same time under receipt head "059-Public Works."

K-WORKSHOP

(a) General :

273. No work is to be undertaken in workshops of the department other than work required for the various branches of the department, except under some general or special orders of Government.

274- No work should be undertaken for municipalities or private parties before the whole estimated cost, including all charges for supervision, profit, etc. that may be leviable under the rules for the time being in force, has been paid to the Executive Engineer or into Government treasury to the credit of the Public Works Department. This rule may be relaxed at the discretion of the Executive Engineer or Superintendent in the case of Government Officers where full recovery is not open to doubt. In such cases a rough estimate of the probable cost must be prepared in advance and the Officer concerned require to give an undertaking that he agrees to pay the actual charges in full on completion of the work. The full expenditure incurred must be deducted from the Government servant's pay for the following month. In all cases prior to work being put in hand, an undertaking should be procured from the party concerned that it will not hold the department responsible for loss by fire or theft or any order factor which could not be foreseen when the estimate was prepared. In the cases where it is found that the original estimate is likely to be appreciably exceeded a revised estimate should be prepare and the procedure outlined above adopted.

275. Deleted. In this connection see paragraph 491-C of this volume.

235 (b) Estimate :

276. The estimate should provide for all charges, including the prescribed percentages for indirect charges enumerated below and should be sanctioned by competent authority and accepted by the indenting officer, local body or individual.

(a) Storage charges under paragraph 434.

(b) Interest on capital cost of building and plant and machinery

(c) Maintenance charges of buildings, plant and machinery

(d) Depreciation of buildings, plant and machinery.

(e) Establishment charges including one per cent on account of Audit and Accounts Establishment.

(f ) Profit.

The amount to be realized from the indenting party will, however, be based on the actual cost, though the authorized limit of cost, which the officer-in-charge of the workshop may incur without further authority, is that shown in the accepted estimate.

Note : 1. If the execution of 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 financial year should also be settled before hand.

Note : 2. The profit referred to in clause (f) above is not charged in the case of a job executed for other divisions of the State.

Note : 3, The percentage of storage charges should be calculated on the book value of materials issued to each job.

(c) Annual Review of Account :

277. The Accountant General reviews the annual account of workshop, in consultation with the officer-in-charge of it, and submits a report to Government on its financial working, specially bringing out the necessity of otherwise of revising the percentage fixed by Government for the several charges referred to in paragraph 276.

Note : To facilitate the review of percentages it will be found convenient to show in the profit and loss account not only the figures of the year but also the progressive figures to the close of the year, commencing from a suitable date.

L-PUBLIC HEALTH WORKS

278. Deleted.

279. Deleted.

M-DISPOSAL OF ESTIMATES

(a) Office of record for estimates :

280. Estimates, after being sanctioned by proper authority should be returned to the Executive Engineer for record in his office.

(b) Communication of sanction to the estimates to the Audit Officer :

281. The statements of sanctions to the estimates ( P. W. D.) (standard forms No. 494 E and E 495 E) accorded by the Executive Engineers and the Superintending Engineers should be submitted to the Accountant General, Gujarat by the authorities concerned so as to reach his office not later than the 5th of the month following that in which the sanctions were accorded. Advices of all detailed estimates sanctioned by authority higher than a Superintending Engineer should be communicated to the Audit Officer, monthly at least in such form as may be prescribed by Government. Communi-cation of technical sanctions to plans and estimates for new major works which are within their powers, of disposal should be made by the officers concerned to the Public Works Department, the Administrative Department concerned, the Finance Department and the Accountant General Gujarat.

Note : The Superintending Engineer is responsible to see that in case where a substantial sanction of a project sanctioned by higher authority has been abandoned, even though provisionally, the aggre-gate assumed cost (including contingencies) of the works include in that sanction is intimated to the audit officer for exclusion from the total sanctioned estimate of the project.

N-SUPPLEMENTARY AND REVISED ESTIMATES

(a) Supplementary Estimate :

282. Any development of a project thought necessary while a work is in progress which is not fairly contingent on the proper execution of the work first sanctioned must be covered by a full report of the circumstances which render it necessary and the total of the sanction required including the supplementary amount.

(b) Revised Estimate :

283. A revised estimate must be submitted when a sanctioned estimate is likely to be exceeded by more than 5 per cent either from the rates being found insufficient, or from any cause whatever, except, as mentioned in the foregoing paragraph. It must be accompanied by a comparative statement (P.W.D. Standard Form No. 1 19-E) and by a report showing progress made to date and. explaining fully the cause of the revision.

Reasons for excess in rates, quantities, amount etc. may be explained in detail or every item of sub-estimate in remarks column, of the comparative statement. Extra item works and new works should be shown separately in the comparative statement, competent authority who has sanctioned such works may also be mentioned in remarks column whether rate as per schedule of rate is allowed for extra item work or other rate, may also be mentioned therein.

284. When the submission of a revised estimate under the above paragraph is found necessary, it it essential that the revised estimate should be compared with the latest existing sanction of the competent authority. When by reason of intermediate modifications, such existing sanction differ from that accorded by the highest authority concerned, a statement should be prepared showing how the sanction with which the revised estimate is compared has been arrived at.

(c) Utilization of completion report as revised estimate :

285. When excesses occur at such an advanced period in the constructions of a work as to render the submission of a revised estimate purposeless the excess, if beyond the power of the Executive Engineer to pass may be explained in a completion report or statement prepared under paragraph 286.

When such completion report is submitted comparative statement as referred in para 283 i.e. in Standard Form No. 119-E may also be furnished.

O - COMPLETION REPORTS AND STATEMENTS.

(a) Works of the Department :

286. (a) A consolidated completion statement in P.W. Actt. Form No. 45 (P.W.D. Standard Form No. 405-E and Fin. R. Form No. 24) should be prepared monthly of all completed Works other than those referred to in clause (b), the actual expenditure, on which is in excess of the sanctioned estimate by an amount greater than that which the Divisional Officer is empowered to pass. This statement should show for each work or group of works the estimated amount, the outlay and excess. In cases in which the completion statement is utilised instead of revised estimate, sufficient details must be given if the excess is more than 5 percent, to satisfy the authority whose sanction is necessary (b)A detailed report in P.W.D. Actt. Form No. 44 (P.W.D. Standard Forms No. 401-E and 491-A, E and Fin R. Form No. 25) need only be prepared in. respect of works on which the outlay has been recorded by sub-heads.

(1) When, if the work was sanctioned by higher authority the total estimate has been exceeded by more than 5 per cent, and

(2) 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.

This report should give a comparison and explanation of difference between the quantity, rate and cost of the work executed and those entered in the estimate.

Note :- The Superintending Engineer may, if he so desires require a detailed completion report to be prepared on the completion of any other work.

(c) When buildings or roads forming part of a project are physically completed and put into use while the remaining items are still in progress, the accounts of such work should be provisionally closed and the necessary completion report thereof in the form prescribed herein should invariably be submitted in duplicate to the authority who has sanctioned original project. Such completion reports need be submitted through the audit only in cases where the expenditure has or is anticipated to exceed the sanctioned estimate and the Executive Engineer is not empowered to deal with the excess. After being noted, it should be returned to the Executive Engineer concerned for completion of Part "B" of the form and re-submission for record. The maintenance and repair charges of such building or roads should be met with in accordance with paragraph 128 (5).

(b) Works executed on behalf of other Departments:

287. On the completion of an original work executed on behalf of another department, completion certificate in P. W. D, Standard Form No. 561-E should be forwarded by the Executive Engineer to the Civil or military authority concerned, who should after signing it in the space provided for the purpose (vide also paragraph 289), return it to the Executive Engineer.

240

In the case of repairs, the Sub-divisional Officer should submit a completion certificate in P. W. D. Standard Form No. 562-E to the Officer of the department immediately interested in the work, who should after endorsing it with the remark that the work is in "good" order or otherwise, forward it to his departmental superior (if he is not himself the officer competent to sign the certificate, the latter should then transmit it to the Executive Engineer for disposal.

The completion certificate in the case of petty works and repairs will be endorsed on the requisition (P.W.Actt. Form No. 32 P.W.D. Standard Form Nos. 416-E and 417-E) and no separate certificate is than required.

288. Civil and military officers are required to fill up and signature all authorized forms of requisition, completion report or other certificate of execution that may be required by the Executive Engineer in consequence of the execution of any work on their application or order.

289. The counter signature of a civil or military officer merely implies, in the case of an original work, that the work has been completed and taken over and in the case of repairs that the building or work, generally, is in proper order, and involves no further responsibility. If the countersigning officer is not satisfied with the work and wishes to make any remarks, he can do so over his signature, but he should bear in mind that, in making remarks which are unnecessary or irrelevant, he may occasion much trouble and delay. See also paragraph 219.

(c) Record Drawings :

290. Record drawing, showing the works as actually constructed should be completed as soon as possible by the officer immediate in charge of every new work or alteration of an existing work, for

approval and record by the Executive Engineer (vide paragraph 123 and 402) completion plans, consisting of copies of the record plans of the more important works and alterations, should, if required to elucidate the report or if otherwise so directed by the Superintending Engineer, be prepared in the Executive Engineer's office to accompany the completion report. For a work consisting more than Rs. 10,000 the record drawing should be submitted to the Superintending Engineer for scrutiny and return.

(d) Office of Record :

291. On the completion of any work in respect if which a report or statement is required under paragraph 286 such report or statement should be forwarded by the Executive Engineer to the Audit Officer who should, after verification of the figures, transmit it to the Superintending Engineer. The officer should forwarded it to Government if he is not himself empowered to deal with the excess. After disposal by the authority concerned it should be returned to the Divisional Office.

Completion plans, if any should not be sent to the audit office but should be forwarded direct to the Superintending Engineer who should attach them to the completion report on its receipt. Completion certificates, which should not be submitted to audit, should ordinarily be retained in the Divisional Office but in the event of unfavourable remarks having been recorded upon such a certificate by any civil or military officer it should be submitted for the orders of the Superintending Engineer with the explanation of the Executive Engineer and an account of any action he may have taken.

P-EXPENDITURE IN CONNECTION WITH THE OFFICIAL RESIDENCE OF EXCELLENCY THE GOVERNOR.

292. Rules relating to expenditure in connection with the official residence of his Excellency the Governor are given in Appendix XIII of Vol-II.

293. For rules regarding famine relief works, see the Famine Relief Code.

242

R -MISCELLANEOUS

294. The construction of mosques, temples or tombs, within the compounds of Government buildings should not be permitted without the sanction of Government. Complete lists of such struc-tures supplemented by block plans and plinth dimensions should be maintained in each division. The sub-divisional officer should see that no further erection or extension of such structures takes place. Such structures are not be maintained from the Government funds and they should not be brought on the register of buildings.

295. All State Roads (including, the terms and gutters and all works, materials and trees appertaining thereto) within the limits of all municipal districts in the Gujarat; State are entirely under the control of the Department.

296. Where leases of roadside land in charge of the department are granted for the purpose of erecting petrol pumps the construction and maintenance etc. of approaches thereto, where such are necessary, should be left over to the lessees. Where, however, the erection of petrol pumps is so effected as not to care for the construction of separate approaches, in construction and maintenance charge of Rs. 1,000 (in lump sum) and Rs. 125 per annum respectively should be levied and a portion of the highway concerned would be availed of the lessees to serve as approach toads. As regards the authority competent to lease the land for the purpose see Serial No. 21 in the Compendium of Powers.

297. The entire control of ferries of Government canals as well as state Roads will be in the hands of Executive Engineers,

All ferry boats should be inspected twice a year once in May and again in July.

In the case of ferries in charge of P.W.D. the Executive Engineers concerned should arrange for their inspection. Ferries in charge of District Panchayat/Municipality should be inspected by the Engineer of that body where one has been appointed with the

243

approval of the State Government and failing that by an officer deputed by the Executive Engineer of the division concerned for this purpose.

In every case, a report of inspection should be submitted to the Collector of the district concerned, In the case of a ferry under control of the District Panchayat/Municipality but inspected by a P.W.D.

Officer, a copy of the report should be furnished by the Executive Engineer to the District Panchayat/Municipality also for necessary action, if any.

As regards the powers of Executive Engineers to grant remissions to contractors for ferries on State road and Government canals see Serial No. 22 of the Compendium of Powers.

297-A. (a) The gross receipts of all public ferries established under the Bombay Ferries Act, 1868 other than those vested in District Panchayats, should be credited to State Revenues and all charges on account of these ferries should be debited to State Revenues. The transactions should be accounted for in the Divisional accounts under the head "059 Public Works" or "137 Roads and Buildings" as the case may be.

(b) Surplus receipts after meeting all expenses incurred in operating the ferries and deducting there from the departmental charges levied on prprata basis indicated in rules 17 to 19 of appendix V to the Gujarat Public Works Department Manual Volume II, should be paid to the District Panchayat concerned as grant-in-aid by book adjustment by the Executive Engineers in their accounts for March (final) in each year by debit to the head "57-Miscella-neous Compensation" For the purpose of working out the amount of grant-in-aid the percentage for establishment and tools and plant on prorata basis should be communicated by the Accountant General to all Executive Engineers every year. As these percentages cannot, be intimated in time to enable the Executive Engineers to adjust the amount of grant in aid due to the District Panchayat Executive Engineers should adopt the rates of the previous year any difference between those figures and the actual prorata charges of the year being adjusted in the accounts of the succeeding years.

(c) Any expenditure incurred in excess of the receipt should however, be met from State Revenues.

298. As regard the powers of the Executive Engineers to accord sanction to application received from Electric Supply and Telephone Companies, private individual/Municipalities, Local Bodies, etc. for permission to lay water mains, under ground cables, over head distribution wires, drainage lines etc. through or over Government lands including roads, in charge of the Public "Works Department see Serial No. 2 of the Compendium of Powers.

298-A. The following rules shall regulate the incidence of the cost of roadways provided over railway bridges :

(1) The necessity for a roadway for other than railway traffic on railway bridge, will be decided on its merits the State Government being afforded an opportunity in each case of offering to share in the cost of combined structure, but the final decision in an individual case will rest with the Central Government.

(2) Capital Cost : Should the provision of a roadway be decided upon, the division of cost will be on the following basis. It must however be understood that payment for a roadway will only secure the provision of a road during the life of a structure for railway purposes and that if it has to be re-constructed for any reason, the division of cost will have to be made, a fresh;

(a) New Bridges : (i) In the case of Broad Gauge (i.e. 5'-6") bridges the total cost of combined structure inclusive of piers abutments protection and training works will be divided in the proportion of 75 per cent to the railway and 25 per cent to the road.

(ii) For Metre Gauge Bridges, the division of cost will be in the proportion of 67 per cent to the railway and 33 per cent to the road.

(b) Bridges Re-girdered : The Division of cost when a road way is provided on a bridge which is regirdered will be as follows, i.e. the actual cost of the regirdering including the provision of the roadway will be devided as in 2(a) but no contribution will be required of the road authority as a share of the cost previously incurred on the piers, protection works, etc.

(c) Existing roadways on bridges : No division of the cost on the revised basis will be attempted in these case, until the bridges are to be rebuilt or regirdered, when they will be dealt with in accordance with the foregoing principles.

(3) Maintenance : This may be considered under two heads viz.,

(i) The general upkeep of the bridge structure, excluding the permanent way and ballast but including painting of girders repairs to pieres, protection and training works etc., which are essential both for the railway and the road, and

(ii) The upkeep of the road surface as well as the annual charges for gate men, lighting signalling etc., in cases where these have to be provided.

(a) In the case of new roadways, i.e. whether on new or regirdered bridges, item (i) will be carried out by the Railway Administration but the annual cost will be divided between the railway and the road in the same proportion as the division of the capital cost.

The annual charges under item (ii) will, however, be borne entirely by the road authority, which may, however, if it so desires, undertake the actual work of maintenance, but on the express conditions that no material charge in the road surface as for example in the quality or weight of the road metal, is made without the consent of the Railway Administration.

(b) Existing roadways : No Division of the maintenance cost shown under item (i) will be made in the case of roadways already existing and there will continue to be borne by the Railways Administration. The charges shown under item, (ii) above will, however, he borne by the road authority except where it can be shown that the Railway Administration had been compensated in any manner for the maintenance charges incurred by it. The provisions In this paragraph are not intended to disturb existing agreement for the maintenance of roadways during the terms of such agreements. But when the agreements terminate in the normal course, they will not be renewed.

(4) These rules will apply mutatis mutandis also where provisions are made for roadway facilities for purely military traffic over railway bridges.

298-B. Whenever loss to Government property is involved due to disturbances etc. the fact should be reported within one month of the date of the occurrence to the District Magistrate concerned. Failure on the part of the local officers to do so will result in disciplinary action being taken against them and loss being made-good from them,

298-C. Receipts (which should include departmental charges viz. Establishment, Tools & Plant, Audit and Pensionary charges) in connection with damage done to road side parapet walls etc. should be credited to "revenue" in all cases in accordance with rules of Appendix V of G.P.W.D. Manual Vol. II. The work of repairing damage should accordingly be carried out from the current: repair grants of the roads.

298.-D. Fishing rights in tanks, rivers, canals etc. in charge of P.W.D. and Revenue Department, should be given by negotiation to Co-operative Societies of fisherman or their associations when ever they exist on rental basis fixed on the average realisations of the previous three years, excluding abnormal realizations.

Fishing should be allowed subject to the following conditions:

(i) No means of fishing should be used as would obstract flow of water in channels and would damage embankments.

(ii) Fishing should not be allowed in tanks used for drinking purposes during the hot weather season when there is very little water, as it may get polluted.

(iii) The parties to whom fishing right for particular period has been given should be directed not to (a) tamper with regulating arrangements, (b) damage outlets and (c) tamper with shingoda and lotus plantations. A written agreement should also be taken from the parties to the effect that if any damage is caused to these things, they will be immediately stopped from fishing and damage will have to be made good by them.

(iv) Fishing should not be allowed within 155 metres of regulating sluices, wiers dams, etc.

(v) Fishing should not be allowed within 125 metres of water expanse customarily used by villagers for drawing water for drinking. In case of change of place of drawing water for drinking purposes, the request for prohibiting fishing should be decided according to the merits of each individual case by the Executive Engineer, P.W.D. or the Collector under whose jurisdiction the work falls.

(vi) No fishing should be permitted in tanks and other water sheets used exclusively for lotus for Shingoda Plantations.

(vii) Fishing should not be allowed in tanks, rivers, canals, etc. within 125 metres of temples or holy places and in case of those places where fishing is not so far done on religious grounds according to the old customs and traditions. In places where fishing is already being done, fishing should be allowed irrespective of the presence of temples and holy places unless the Collector or the P.W.D. authority as the case may, be considers that having regard to the religious sentiments of the people and other circumstances, the practice should be discontinued.

CHAPTER IV

SPECIAL RULES FOR IRRIGATION AND DRAINAGE WORKS

A. GENERAL

299. Classification of Irrigation Schemes.

Basic norm for classification of an Irrigation Scheme is now modified in reference to the physical parameter of the scheme. This is modified in view of the directions from the Govt, of India.

(i) Schemes having C.C.A. of more than 10,000 hects. is classified as major scheme, whose prior clearance from Govt, of India is obligatory.

(ii) Schemes having C.C.A. from 2000 hects. to 10,000 hects. is now classified as medium schemes. Only proforma clearance is required from Govt, of India but prior clearance is not obligatory.

(iii) Schemes having C.C.A. less than 2000 hects, is now classified as minor Irrigation Schemes. However, State Govt, has now adopted a policy decision to classify schemes having C.C.A. of 250 hects. and upto 2000 hects. having height of dam more than 10 metres as "State Medium Schemes." Such state medium schemes will be executed by State Govt. Schemes having C.C.A. less than 250 hectres and height of dam less than 10 metres will now be permitted for sanction and execution by District Panchayats as Minor Irrigation works.

B. Main classification of expenditure pertaining to Irrigation, Navigation, and Drainage works.

300. Irrigation, Navigation and Drainage works are devided into two main categories (1) works for which capital accounts are not kept. All Irrigation works for which it is both desirable and possible to maintain accounts on a commercial basis, are included in the former category and those for which the maintenance of such accounts is either impossible or unnecessary, either because they produce little or no revenue or because owing to their restricted size, it is not worthwhile examining the returns paid by each individual work, are put under the later class. The important criterian in the case of a commercial undertaking is whether the work is remunerative or the reverse and it is, therefore, essential for this class of works to maintain a capital account, since it is only by reference to the amount of capital expended that the value of the results obtained can be determined.

301 to 307-Deleted.

308. The practice of recording separately in accounts, the expenditure on productive and unproductive' irrigation, navigation etc., works, has been discontinued from 1974-75 when revised system of classification of the Union, the States and the Union Territory Govt, was introduced.

C. Capital and Revenue Accounts.

309. Capital and Revenue Accounts should be kept of all Irrigation and Navigation works whether entirely constructed or merely remodelled and restored by Government, the estimated capital outlay on which is more than Rs. 1,00,000/- inclusive of establishment and tools and plant charges.

310. If for any reason, a project of which the estimated capital outlay is over Rs. 1,00,000/- is considered to be of insufficient importance to justify the maintenance of a capital account, or if any difficulty be anticipated in a ascertaining the correct revenue, it may with the sanction of Government, be classed as a work for which no capital accounts are kept.

D. Principles for determining what expenditure is chargeable to Capital and what to Revenue.

311. The principles to be observed in deciding whether an item of expenditure should be charged to Capital or to Revenue are as follows:

(a) Capital bears all charges for the first construction and equipment of a project as well as charges for maintenance on sections not opened for working and charges for such subsequent additions and improvements as may be sanctioned under rules by competent authority.

It may also bear charges on account of restoration of damage caused by extra ordinary casualties, such as flood, fire, etc., and such charges should be recorded under a separate minor head "Extraordinary Replacements."

(b) Revenue bears all charges for maintenance and working expenses,

which embrace all expenditure for the working and up keep of the project, as also for replacements and for minor additions or improvements, as it may be considered desirable to charge to revenue instead of increasing the capital cost of the undertaking.

(c) In the case of renewals and replacement of existing works if the cost really represents as increase in the capital value of the system and exceeds the cost of the original works by Rs. 50.000/- the cost of the new work should be divided between. capital and revenue, the portion debited to the letter account being the cost of the original work, which should be estimated if the actual cost is not known and the balance charged to capital. In other cases, the whole cost of the new work should be charged, to Revenue. Thus, a renewal which does not represent a substantial improvement of the original work, but which is in all material essentials, the same as the later although it may exceed the cost of that work by more than Rs. 50,000 should not be charged to capital but Revenue Account.

(d) When the construction estimate of a project for which a separate capital account is kept, is closed, the expenditure on works of extensions will be charged thus :-

(i) Estimates exceeding to Rs. 50,000/- for (i) works which are in themselves directly remunerative such as new distributaries, minors, or works for increasing the canal discharge; and (2) works which are necessary for the full development of a project, but which are not in themselves directly remunerative shall be charged to the capital account.

(ii) Estimates amounting to Rs. 50.000/- or under shall be charged to the Revenue Account;

(iii) All estimates for works, which are neither remunerative in themselves nor considered necessary for the development of the project shall be charged to the Revenue Account.

(e) Whether outlay is of a nature which under these rules does not appertain to capital, it is not, under any circumstances and whatever it magnitude, to be charged to capital.

(f) The cost of the maintenance and repairs of Irrigation project physically completed and put into use even though the remaining items of the main project of which they form a part are still in progress or works account relating to which are not closed should be charged to the Revenue Account.

312. Works the expenditure on which under the foregoing paragraph is chargeable to the Capital Account, will be classified under the minor heads i.e. Scheme itself in the case of Multipurpose and Major Irrigation Projects, "Medium Irrigation Projects" in respect of medium irrigation projects in respect of medium irrigation projects of the major heads (1) 532- Capital outlay on Multipurpose River Projects and (2) 533-Capital outlay on Irrigation, Navigation, Drainage and Flood Control Projects. That which is. chargeable to the Revenue Account will fall under the minor heads/ sub-head other expenditure or "Maintenance and Repairs" of the major heads "332 Multipurpose River Projects" and "333-Irrigation Navigation Drainage and Flood Control Projects" for which Capital Accounts are kept according to the expenditure pertains to the category of "Original works" or "Repairs."

The Revenue derived from the works in question is credited to the major heads "132-Multipurpose River Projects" and "133-Irriga-tion, Navigation, Drainage and Flood Control Projects."

313. All buildings on irrigation works of which the construction estimates have been closed should, in the absence of specific orders of Government, be classified under the major head "332-Multipurpose River Projects" and "333-Irrigation Navigation. Drainage and Flood Control Projects". As regards regulators each case will be dealt with on its merit in consultation with the Finance Department.

E. Works for which no Capital Account are kept.

314. This class consists of a large number of works, mostly tanks, which while collectively of great importance, are individually too small to make it worthwhile in maintain separate accounts for each work. All expenditure on such works whether on the construction of new works, extensions and improvements or repair and maintenance of existing works is accounted for under the heads "306-Minor Irrigation" and "506-Capital Outlay on Minor Irrigations, Soil Conservation and Area Development" for which no capital accounts are kept.

F. Completion reports and open Capital Account Expenditure.

315. It is not possible to define exactly the period at which the construction estimate of an irrigation of Navigation work for which capital account are kept should be closed, but unless specially ordered otherwise, it should be closed as soon as the project is practically in full operation, although there may be works such as drainage cuts, protective embankments, distributaries etc. provided in the construction estimate, which it is not desirable or economical to construct at once.

315-A. Where part of an irrigation project is physically completed and put into use while the remaining items are still in progress, the accounts of such works should be provisionally closed and the necessary completion report there of in the form prescribed should invariably be submitted, in

duplicate, to the authority who has sanctioned the original project after the part 'A' of the form is duly filled in. Such completion reports need be submitted through the Audit only in cases where the expenditure has or is anticipated to" exceed the sanctioned estimate and the Ex. Engineer is not em-powered to deal with the excess. After being noted, it should be returned to the Ex. Engineer concerned for completion of part B of the form and re-submission for record. The maintenance and repairs charges of such irrigation projects should be met from the ordinary repair grants under the head "333-Irrigation-Navigation, Drainage and Flood Control Projects" for which Capital Accounts,' are kept.

Note : The above rule does not dispense with the necessity of submission of the formal completion report to the audit office for verification on the closure of the construction estimates.

316. It is, however, necessary to make provision for expenditure debitable to capital, after the closing of the construction estimate of an irrigation project. The following rules govern this subject :

I. No expenditure may be incurred except under the orders of the competent authority and within the budget provision.

II. Works, which it may be necessary to construct after the closing of the construction estimate of the project, will be divided into two classes :

( i) works which are necessary for the full development of the project, but which are not in themselves, directly remunerative :

(Examples-Drainage cuts, protective embankments over bridges, Inspection houses etc.)

(ii) Deleted;

255.

* The revenue earned by this class of works is shown under the head * 16-Minor Irrigation, soil conservation and Area Development. That is for which no capital accounts are kept."

III. When the construction estimate of a project is closed, for original work or repair work, a completion report of the project should be submitted for approval to Govt, comprising the following documents :

(a) Concise record in statement (A) indicating details of works which are within the scope of the sanctioned estimates and of which detailed estimates have been prepared and sanctioned by the competent authority, showing main heads and sub-heads of the capital account, the actual expenditure of works completed upto the date of the closure of the construction estimate.

(b) A statement (Schedule-B) showing the details of works which whether included in the const, estimate or not have been sanctioned by competent authority between date of closing const, estimate and date of submission of completion report of works which are within the scope of the sanctioned estimate and of which detailed estimates have been prepared and sanctioned by competent authority, but which were incomplete or had not been begun on the date of the closure of the construction estimate.

(c) A statement (Schedule-C) showing the details of works which whether included in the const, estimate or not, have been sanctioned by competent authority between date of closing const. estimate and date of submission of completion report of works which whether included in the construction estimate or not have been sanctioned by competent authority between the date of closing the construction estimate and the date of the submission of the completion report.

(d) A statement (Schedule-D) showing the completion report of... (No estimates, have been sanctioned upto the date of submission completion report) works for which no estimates have been sanctioned upto the date of submission of the completion report, but the probable expenditure on which can be foreseen and which are necessary to complete the project.

(e) A statement (Schedule-E combination of statement A to D completion report of) complied as a combination of statements, A, B, C & D showing revised forecast of expenditure. This statement should also show purposes of comparison, the sanctioned estimate by main head and sub-heads of the capital account.

(f) A report on the works executed upto the time of the closure of the construction estimate. This report will discuss the financial results already attained and expected in the future and the general prospects of the project and should be accompanied by forecast financial statements-I-IV in standard forms P.W. 36, 37 and 38 and 39 Annexure based on Schedulde-E above i.e. on the total anticipated ultimate expenditure on the project.

(g) An index map showing the canals and distributaries as completed.

These documents should ordinarily be submitted within six months of the closure of the construction estimate, or twelve months in the case of an exceptionally large work. If this not found possible within the period specified, a report should be made to Govt, within this period stating the reason for delay and when the documents may be expected.

IV (a). It is essential that all important uncommenced works which were within the scope of the sanctioned estimates should be included in schedule B, C or D as the case may be except that works included in a substantial sanction of the project which may have been abandoned, even though provisionally, may be omitted, provided that the total amount of the sanctioned estimate, as entered in Sch. E is reduced by the aggregate assumed cost (including contingencies) of the works included in that section (See paragraph 238).

(b) Schedule E will be treated as a revised forecast of expenditure against the sanctioned project.

(c) On receipt of approval to the completion report, works included in schedules B and C can be carried to completion without further sanction.

(d) The audit officer will be responsible that no expenditure is incurred after the date of the closure of the construction estimate without the approval of competent authority when the amount of the sanctioned project has been exceeded, and that all expenditure incurred against the open capital account is covered by proper detailed estimates sanctioned by competent authority.

V. In all case, a date for the completion of the work must be assigned before sanction is accorded and the sanction, unless extended, will lapse on that date. In the case of works, the estimates of which have been sanctioned by Govt, extension may be sanctioned by S.E. a report of each extension being made to Govt.

G. Survey works for projects.

317* Estimates for survey works for new projects should be classified under the head 331. Water & Power Development Services. Similarly, the cost of famine surveys required for the preparation of famine programme should be classified under that head.

Estimates for survey works undertaken after the completion of a sanctioned project for the improvement of that particular project should be classified under the head/sub-heads "other Expenditure" under the major heads "332-Multipurpose River Projects head" "333-Irrigation, Navigation Drainage & Flood Control Projects."

CHAPTER -V

WORKS ACCOUNTS

A. INITIAL RECORDS OF ACCOUNTS.

318. The initial records upon Which the account of works are based are :

(a) The Muster Roll including casual Labour Roll.

(b) The Measurement Book.

(c) The work-charged Establishment Bills.

For work done by daily labour, the subordinate in charge of the work will prepare a muster roll which will show the Work done by this means and the amount payable on this account. For piece works and contract works generally, the measurement book will form the basis of account. From the Muster Rolls, the subordinate will prepare the labour report (see paragraph 100" of C.P. W.D. Code) and from the measurement book, he will check (or if so arranged prepare) the bills and accounts of contractors and Suppliers.

Note:- (I)-In the case of muster rolls containing the names of 15 persons or less, the preparation and submission of labour reports may dispensed with.

*(2) In respect of the bills of suppliers of materials for stock see paragraph 7.2.17, of C.P.W.A. Code ( * based on para No. 10.1.1. of-C.P.W.A. code).

Master Rolls :

319. The nominal muster roll (C.P.W.A. Form No. 21, P.W.D. standard Form No, 1 E &. 2-E) is the initial record of the labour employed each day on a work and must be written up daily by the subordinate deputed for the purpose.

The names of workmen should be entered in the muster roll on every alternative line and the thumb impression should be staggered to avoid confusion. Care should also be taken to see that no interpolations are made in the blank line left for the purpose.

The Muster Rolls should be kept in a secure place so that they might, not be stolen or lost. Severe action will be taken against the person concerned in case of loss.

319-A : @ Muster rolls should be prepared in Form 21 and dealt with in accordance with the following rules -

(a) One or more muster rolls should be kept for each work, but muster rolls should never be prepared in duplicate. It is, however, permissible to keep one muster roll for labourers employed upon several small works, in cases in which the total unpaid wages may conveniently be recorded as relating only to the largest work in the group.

(b) Labourers may be paid more than once a month, and the period covered by each payment may be determined locally; but separate rolls must be prepared for each period of payment.

(c) The daily attendance and absence of labourers and the fines inflicted on them should be recorded daily in Part-I, of the muster roll in such a way as :

(i) to facilitate the correct calculation of the net wages of each person for the period of payment.

(ii) to render it difficult to temper with or to make unauthorised additions to, or alterations in, entries once made, and

(iii) to facilitate the correct classification of the cost of labour by works and sub-heads of works where necessary

(d) After a muster roll has been passed by the Sub-divisional officer, payment thereon, should be made as expeditiously as possible.

Acknowledgement, duly stamped where necessary should be obtained from each payee on the Muster roll and each payment should be made or witnessed by the official of highest standing available who should certify the payments individually or by groups, at the same time specifying, both in words and in figures, at the foot of the muster roll, the total amount paid on each date. If any items remain unpaid, the details thereof should be recorded in a Register of Unpaid Wages, Form 21-A (which should be maintained in the Sub-Division), before the memorandum at the foot of the muster roll is completed by the person who made the payment.

(e) The subsequent payment of unpaid wages should be made on Hand Receipt, Form-28; a note of the payment being kept in the Register of unpaid Wages as well as the relevant Muster Roll.

(f) Wages remaining unpaid for three months should be reported to the Divisional Officer who will decide in each case, whether the liability as an amount available for payment should continue to be borne on the accounts of the work concerned as exhibited in the sub-divisional record prescribed in clause (e),

Note : For action to be taken on the completion of the work, see paragraph 10.5.19 of C.P.W.A. code.

(g) In Part-II, of the muster roll form should be recorded the progress of work done by the labour shown thereon in all cases where such work is susceptible of measurement. If the work is not susceptible of measurement, a remark to this effect should be record.

Note : 1 : It is not necessary to reproduce the details of measurement in Part-II nor need Part-II be written up if progress is reported once a month or oftener in any other suitable form and such separate reports are considered sufficient.

261 Note : 2 : The check of the Muster Rolls, with Reference to the entries in the Measurement Books will be done to the extent of 50 per cent in the Sub-division and 50% in the Division in cases where payments are made by the Divisional officer.

(h) In exceptional and urgent cases, such as urgent silt-clearance of canals or closing breaches, where labourers are employed casually for short periods, payments may be made on a Casual Labour Roll, Form-22, in which the names of the labourers need not be given but such payment may not be made except by a Gazetted officer or an upper subordinate. Nor need muster rolls in Form-21 be used in the case of the work done on Requisition, Form-32, when entries of daily labour are few; in such cases the particulars can be endorsed on the form of Requisition.

The following procedure is prescribed in the C.P.W.D. Manual, Vol. 1, for the custody and accounting of Muster Roll Forms a safe-guard against their possible misuse.

(i) A Register in Form CE-54 shall be maintained to account for Muster Roll Form in each Divisional office or Sub-Divisional office where the Sub-Divisional officer is himself the disbursing officer and maintains his own cash book.

Register of Muster Roll Forms

Date of Issue.

Sr. No. of Muster Roll (outer sheet)

No. of Inner sheet.

Name of work Dtd. initials of Issuing officer.

1 2 3 4 5

Division Signature of reference to acknowledgement of Issuing Officer & his designation.

Voucher No. & Date,

Dtd. initials Of Dnl. Acctt. of Sub-Dnl. Clerk.

Remarks (Dt. of return of un-used forms & Nos. assigned on re-issue should fee noted in this column).

6 7 8 9

(ii) At the time of issue, a serial No. will be assigned to each Muster Roll form and the name of the work noted under the dated initials of the Disbursing officer. The inner sheets will also similarly be initialled by the Disbursing officer and assigned numbers corresponding to the outer sheet but each such sheet shall bear in addition Roman Numbers. Thus, the first inner sheet of Muster Roll No. 8 will be 8 (i) the second 8 (ii) arid so on.

(iii) The signature with designation of the official to whom Muster Rolls are issued should be taken against the entry of issue in the register of reference to the acknowledgement quoted therein.

(iv) The Muster Roll forms will remain valid during the month for which they are issued. If any form is not brought into use during the month, it must be returned to the office of issue for immediate re-issue under a fresh number. Some of the Muster Roll forms issued to stations remote from headquarters will, however, remain valid for three months, and name of the work will not be entered on them. These are intended for use in case of emergency, but no sooner they ate brought into use then a report shall be made to the Divisional Officer concerned giving details of labour and the work on which employed.

(v) Payments may only be authorized on valid forms authenticated by the Disbursing officer and Voucher Nos. and date should be noted in the register against the entries of issue of the forms, as soon as the payments are accounted for in Cash Book. The Divisional Accountant or Sub-Divisional Clerk in the case of Sub-Divisions where the sub-divisional officer is the Disbursing officer, should verify the voucher number and initial in col. 8 of the register in token of verification. In the case of a register maintained in the Sub-division, the Divisional Accountant should test check atleast 10 percent of the entries at the time of inspection of the Sub-division to ensure that the register is being properly maintained.

(vi) Muster Rolls lost or destroyed can only be written off under the orders of the Superintending Engineer to whom a full report explaining the circumstances of loss or destruction should be sent as soon as detected.

(vii) The register of Muster Rolls for the Dn. and sub-division officer shall be kept in the custody of the Divisional Accountant and Sub-Divisional Clerk respectively but the Disbursing officer will fee responsible that these Rules are observed.

(@ based on para No. 10.2.3. of C.P.W.A. Code).

*Instructions for Checking of Muster Rolls.

319-B CO The Executive Engineer of Division should check one Muster Roll per month per sub-division surprisingly.

(ii) The Deputy Executive Engineer of a sub-division should check each Muster Roll once a Month.

(iii) The Sectional Officer should check each Muster roll atleast once a fortnight.

(iv) The Executive Engineer and Deputy Executive Engineer of Survey and Investigation Divisions & Sub-divisions respectively should check the presence in the Muster Roll(s) whenever they visit the sites of Survey and Investigation works where labourers are engaged on Muster Roll(s) subject to the prescribed checking limits being invariably observed by them. For them, the requirements of checking 'one Muster Roll for one Sub-Division per month/ each Muster Roll once a month' would not be necessary. However, the presence should invariably he checked by the Executive Engineers/Deputy Executive Engineers whenever they visit the sites under the Survey and Investigation to the extent required under the rules.

(*G.C. P.W.D. No. PWM-1571/31,C dt. 4-12-78).

@ (2) It is quite essential that the labourers/workers employed on Government works should be required to remain present throughout "the working hours" and should not be allowed to leave the site of work at any time during the working hours. They should refrain from doing their domestic activities during working hours.

(i) The number of labourers to be employed for daily work should be fixed by the Deputy Executive Engineer as per the provisions made in the Budget for repairs and written instructions be given to sectional officers and the concerned karkoon.

(ii) The labourers referred to in above should be engaged daily except on Sunday and holidays. No new labourers should be engaged by retrenching the labourers previously engaged. This does not mean the labourers, who do not work, should be engaged. The labourers not working should be prevented from the work by obtaining the written permission of the Sectional Officer. If any new labourers required to be engaged for a period of more than 30 days prior approval of the Superintending Engineer may be obtained for any special jobs by the Executive Engineer before period of 30 days is over.

(iii) The labourers should not be engaged at the residences of Deputy Executive Engineer/Sectional Officer and road karkoon for domestic work.

(iv) The karkoons should remain on duty/work during working hours i.e. from 8.00 AM to 12.00 Noon and from 2.00PM to 6.00 PM.

(v) The presence of the labourers should be marked twice regularly.

(vi) It should be seen that the labourers regularly work during 8.00 A.M. to 12.00 Noon and from 2.00P.M. to 6 P.M. and the work done during this period should be commensurate with the wages/salary paid to them. No practice of allowing the labourers to go away after completing the Government work entrusted to them should be encouraged.

(vii) The work done should be correctly measured up and to evaluate it, the measurements should be recorded in such a way that they can be checked up afterwards by any officer to keep watch and

check on the working of the labourers. For this purpose, the particulars in the third part of the muster roll should be mentioned properly and should be shown with complete accuracy and in details to verify it when necessary.

(viii) Sectional officer has to complete the Muster Roll with the required particulars. The same should be verified and got completed, while passing the Muster roll by the Deputy Executive Engineer, failure in following the instructions will be the responsibility of the Deputy Executive Engineer.

@ G.Cs. P.W.D. No. CAT-6066,S-11 dtd. 4.7.66 and no. 3DRE-1877/8-G dtd. 2.3.78).

Note : The quantities of materials used on the work done departmentally should be shown in red against the particular items below the quantity of work done in Part-Ill.

320. For all works or group of works carried out departmentally, labour reports, in the prescribed form, will be submitted either daily or periodically, as may be directed by the divisional officer. They show the number of each class of labourers employed on each worker sub-head. Discrepancies between labour reports and muster rolls should be investigated as soon as the latter are received after the close of the month.

When the work is being done departmentally, and the rate obtained thereby is found higher than schedule of rates or prevailing market rates, the approval of next higher authority must be obtained.

Note 1 ; The officers concerned should ensure the punctual despatch and submission of daily reports of the muster roll containing presence of labourers not less than 16, to offices concerned by the subordinates, who are employed on the actual execution of the work to which the muster rolls relate.

The Executive Engineer should see that such daily reports regarding muster rolls are inwarded like all other correspondence and are given serial number in the inward register. Dated initials should be placed on the daily report by persons who receive them in the post in the offices concerned.

Exception-1 :The sub-divisional officer in Electrical Division are exempted from maintaining daily reports in addition to nominal muster tolls of the works carried out through departmental agency at or near the headquarter of the Sub-Division.

“Exception-2 : In the case of muster rolls containing the names of 15 persons or less the preparation and submission of labour reports may be dispensed with."

(a) Daily rated Labour :

320-A : The terms of engagement of daily rated labour in the employment of Government who are paid at the intervals of a fortnight or a month should include express provision for a specified period of notice of termination of service except in the case of misconduct. Labour employed for specific jobs or by way of substitutes however, should not be entitled to any notice, in the case of former, employment should terminate with the work and in the case of latter, on return of the principals, unless otherwise directed.

The period of notice will be seven days in the case of personnel paid weekly and fourteen days in the case of those paid fortnightly or monthly. These are the minimum period of notice and wherever provisions already exist prescribing a longer notice, such provisions may be continued.

The daily rated labour casually engaged on muster rolls for specific works should be treated as ''employed for specific jobs" through such muster rolls and may be closed weekly or fortnightly or as odd intervals according to the necessity of work.

Appointment of Daily Rated Persons on work-charged Establishment.

*320-B : Whenever the occasion to fill up the new vacancies on work charged establishment or the present post(s), Being vacant, arises, the first preference should be given to the daily rated persons at the time of filling up vacancies subject to the following conditions.

*(1) The employment of experienced daily rated persons on work: charged establishment should invariably be made through the employment Exchange.

(*Vide G.C; P.W.D. No. APP-3770-63425( 142)G dated30.4.7l)

(2)The daily-rated persons, who have pot in more length of service should be given first preference to taken up on similar post.

(3) In order to became eligible for coming over to work-charged establishment, the daily-rated persons should have put in atleast five year's service. This condition shall always apply even in future.

*Note : The daily-rated persons, whose minimum presence on daily-rated service in a calender year is of 180 days, then it may be taken as one year's service as the service of daily-rated of persons, but to complete five year's service as the service of daily rated persons then 240 days' average service can make the daily rated persons eligible for coming over to work-charged establishment.

( *G.R. P.W.D. No. DRE-1673/14-A/G dtd. 16-11-73.)

(4) The posts are to be filled in through the Employment Exchange if the vacancy is for a period of more than one month.

(5) There are no separate recruitment rules in respect of work-charged posts. However, the recruitment rules for regular establishment are also applicable to the similar posts of work-charged establishment. Thus the daily-rated persons should fulfil all the conditions of recruitment rules, such as, educational qualification, experience, age limit etc. for being recruited on work-charged establishment. However, keeping in view the daily-rated persons service of many years and who are of much more age, they can be taken up on work-charged establishment by relaxing the recruitment rules so far as the age limit is concerned.

(6) The benefit accrued in relaxation of above condition shall not be available to the telephone operator and clerk or any other post for which the educational qualification, as provided in the recruitment rules, is S.S.C.

(7) If experience is the essential qualification for the work charged post as per recruitment rules then, in those cases the services rendered by daily-rated persons on nominal muster roll will be taken into account as experience.

(* G.R. P.W.D. No. DRE-1673/14/G dated 4-7-73.)

(8) In order to became eligible to avail on one day's weekly holidays, the daily rated persons minimum presence, in a week,, should be five days.

(£ G.L. P.W.D. No. DRE-1071/94734; 1/Gdt. 23-1-78.)

321. Payment on muster rolls should be made as expeditious as possible. Each payment should be made or witnessed by the official of highest standing available who should certify to the payment individually or by groups.

The signature or thumb impression of the workers employed on muster rolls should be taken while making payment. The thumb-impression should be neat and well marked and in case of breach of these instructions stringent action would be taken against the persons concerned. The following certificate should also be taken in writing on the muster roll from the person maintaining it :

"Certified that the mazdoors maintained in the muster roll were actually employed by me on Government work and they were paid on my identification, in my presence."

321-A. In the event of a current or completed muster roll being lost, payment should be made on the register of arrears forms (Form P.W.D. 7-E) after verification of the facts with the daily reports and the completion of Part-Ill of the muster roll. The fact of the original muster roll having been lost and as a consequence, this form having been adopted, with the necessary Government orders authorising the payment should be noted on the form.

321-B. If a paid muster roll is lost during the period of preservation, a certificate regarding payment, as envisaged in the note below paragraph-72 of Central Public Works Account Code, and signed by the Executive Engineer, should be kept or record in lieu of the muster roll. The certificate should invariably be accompanied by a statement of work done on the muster roll giving reference of the measurement book number and its relevant pages.

* 321-B. (1) Several eases group tip wherein Muster Rolls issued to Mukadams or Road Karkoons by local officers are being lost and sanction for payment sought for every now and then for reasons which could hardly stand a judicious test. Such an occurrence of the type should be checked forthwith. The local officers should issue strict instructions to the persons in charge of Muster Roll to the effect that they are responsible for the safe custody of the Rolls in their charge and negligence in this behalf will be severely dealt with. The local officers concerned should also exercise strict vigilance over the staff on the site of work and ensure that they keep the Government documents in their charge, most carefully. The local officers should also note that ensuring careful preservation of documents like Muster Roll etc. will be their personal responsibility also in respect of beats in their charge and Government will take a serious notice of defaults in this connection. Muster Rolls may be kept in leather-pockets to avoid spoilage due to water or being easily eaten up by animals which are in general the reported reasons for losses of Muster Rolls.

(*GCM. P.W.D. No. MMB-4559-37129R dt. 24-12-60.)

321-C (i) The Executive Engineer may authorise, in exceptional ceses, his sub-ordinates who are imprest holders and who have furnished security as per rules, to examine and pass muster-rolls for payment without submitting them for being checked by the Sub Divisional Officers, for the purpose of prompt payment when necessary. The payment should however, be limited to Rs. 500 per muster roll with a monthly limit of Rs. 300 for each sub-ordinate in the case of permanent or temporary Asstt. Engineer, Addl. Asstt. Engineer or Overseers and Rs, 100 per muster roll with a monthly limit of Rs. 1000 for each sub-ordinate in the case of work-charged Asstt. Engineer, Addl. Asstt. Engineer, Overseer or Surveyors. When the permanent and Temporary Overseers are thus authorised, the Executive Engineer should record the reasons in each case, for the information of audit and when the work charged Surveyors or Overseers are authorised, the Sub-Divisional Officer should, at the time of recoupment of the impress scrutinize the charges carefully as required by articles 86 and 87 of Account Code, Volume-Ill record his expost facto sanction on the muster rolls concerned.

Disbursement on Muster Roll.

1. Where the Muster Roll is checked and passed by the Deputy Executive Engineer, Asstt. Engineer and Addl. Asstt. Engineer, they are empowered to make payment upto Rs. 6,000/- per Muster Roll.

2. The Deputy Executive Engineer should also be present once at least each in quarter when such payments are made to the labourers by the Asstt. Engineers, Addl. Asstt. Engineers so as to ensure the observance of proper procedure, identification etc. and should certify in the muster roll that he is satisfied about the procedure followed in that regard.

3. The powers as delegated above shall also be exercised by other officer (holding the posts declared as equivalent) under the Electrical Organisation etc. in respect of Electrical works etc.

(G.R. P.W.D. No. PDW-2172-13-6713(81)-C dated 14-6-1974.)

321-C (ii) Medical facilities etc. to Daily-rated persons.

*(1) The daily-rated persons who has put in 360 days' service on nominal muster roll should be given a weekly holiday with wages on Sunday or holiday with wages on any, other day during the, current week in addition to a holiday declared as paid holiday by the Government.

(2) The daily-rated person, who has put in 360 days' service 6 nominal Muster Roll, should be given the benefit of medical facilities amenities in the Government Dispensary/ Hospital as available to the State Government Employees

(3) In order to implement the provision as made under No. 2 above, the identity cards to be given to the daily-rated persons should be finalised by the concerned Executive Engineer in consultation with the concerned Medical Officer of the concerned District.

( * G.R. P.W.D. No. DRE-1071/(1)/G dt. 7-7-73.)

321-C. (iii) : The sub-ordinates should also be held primarily responsible for the out-turn of work with regard to expenditure incurred and they should be required to submit each days morning reports promptly and punctually so that the Sub-divisional officer concerned will be in a position to see that no over payments have been made.

Measurement Book :

322. The measurement book in P.W.D, Acctt. form No. 23 [P.W.D. Std. form No. 9(e) and 10(e)] must be looked on as a most important record, since it is the basis of all accounts of quantities whether of work done by daily labour or by piece-work or by contract or of materials received, which have to be counted or measured. The description of the work must be lucid, so as to admit of easy identification and check.

(1) Detailed measurements may be dispensed within the case of periodical repairs when the quantities are recorded in efficiently maintained standard measurement book.

(2) Detailed measurements may also be dispensed with in cases in which payments on account for work actually executed are made on the certificate of a responsible officer (not below the rank of a sub-divisional officer) to the effect that not less than the quantity of work paid for has actually been done and the officer granting such a certificate will be held personally responsible for any over payment which may occur on the work in consequence. Final payment may, however, in case be made without detailed measurement.

(3) Similarly detailed measurements may be dispensed with in connection with the work done on lump-sum contracts, if a responsible officer (not below the rank of a sub-divisional officer) certifies in the bill that by a superficial and general measurement or in some other suitable method, which should be specified, he has satisfied himself that the value of the work done is not less than a specified amount in conformity with the contract agreement and that with the exception of authorised addl. and alterations the work has been done according to the prescribed specifications. Detailed measurement must invariably be taken in respect of additions and alterations.

(4) Detailed measurements may also be dispensed within the case of the purchases met from the contingent grant under Budget Head "259-Public Works". The account of supplies etc. purchased out of the contingent grant should however, be maintained in accordance with the rules contained in Section-XXII of the Manual of contingent Expenditure.

(5) Detailed measurements also may be dispensed with for the purchase of petrol, diesel, engine oil, break oil, distilled water bottles and solution bottles for vehicles for which the Iog books are maintained. In such cases the officer in charge of the vehicle shall make entry in the log-book about the quantity of petrol, oil, etc. and record a certificate.

322-(6)* Whenever the petrol is purchased for a vehicle, the following procedure should be followed for payment of petrol bills :

(1) In respect of petrol purchased for the Jeeps, etc. from petrol pumps run by private agencies of Indian Oil Corporation the officer-in-charge of the vehicle may record, a certificate in the log-book about the quantity of petrol put in from the meter reading.

(2) If an officer is not in charge (when the Jeep is taken from an office) then, the entry in the log-book may be made by a store-keeper or Junior Engineer, etc, deputed with the vehicle, if a Deputy Engineer is not immediately available.

(3) The entires signed by the officer in charge of the vehicle should be verified by the officer while passing the bill for petrol. The fact that such a verification is made should be recorded in the bill while making the "Pass order".

(4) In respect of petrol pumps operated by the Public Works Department in all places, and in respect of workshops, field workshops etc. where petrol or diesel is purchased in bulk, measurements should be recorded in the concerned measurement books by the competent authority,

.(*. Govt. Resolution; P.W.D. No. STR-1071/(411) Q dated7th October, 1971).

322 (7) : The procedure laid down for payment of petrol bills in sub-para 6 above should also be followed for the payment of purchase of diesel, engine-oil break oil, distilled water-bottle and . solution bottle also.

(*Govt. Resol. P.W.D. No. STRi-1071/411-Q dated 19th Feb. 1972).

322-A : The measurement of work carried out by the establishment on acquittance roll such as carpenters, masons, blacksmiths, etc. permanent or temporary in the P.W.D. should be recorded in separate Measurement Books and they should be shown to all the Inspecting Officer viz. Superintending Engineers and Accountant General at the time of inspection.

322-B : The details of petty supplies purchased on requisition-irrespective of their cost should, therefore, invariably be entered in measurement books.

*322-C : The Chief Engineers of Government in P.W.D. are delegated with the full powers to "Write off" of the Measurement Books. Field Books and note books which may be blank and which may be lost due to unexpected reasons, before the expiry of the period of their preservation as mentioned in this para (i.e. Para 322).

(* G.R. P.W.D. No. MMB-1763-G-5775-Q dated 10-1-67 and corrigendum dated 29-4-1967).

323 : The Superintending Engineer is required to see that measurement books are carefully kept and measurements properly recorded and that they are complete record of the actual measurements of each kind of work done for which certificate have been granted.

324 : Rules for taking measurements and keeping measurements books and those in connection with the review of measurement books framed under paragraph 283 of the Public Works Account Code will be found in Appendix XIV and Appendix XV respectively.

B-ACCOUNTS

(A) General Principle :

325 : The Divisional Officer should utilise the recorded transactions of the cost of the work as a means of control. His personal knowledge of the executive arrangements for the execution of a work, and of the actual progress of work, must be supplemented by a comparison, monthly, of the cost as recorded in the accounts with the value received in the shape of work done. In the case of larger works, especially where the period of construction is a prolonged one, this monthly comparison is obviously impossible unless the total cost is spilt up into convenient parts in such a way that, as far as possible, the cost of each distinct part may be compared with the work done, thereon. This comparison should be made in connection with the examination and review of the works Abstracts and Register of Works.

The Accountant should be held entirely responsible for the correctness of the entries in the Register of Works. The Work Abstracts should be placed before the Divisional Officer for his general examination, but he should be required to initial the Register of works only in token of both the general examination of the Works Abstracts and the review of the Register of works with reference to rule 2 to paragraph 356 of the Central Public Works Account Code.

326 : In the case of recoverable charges it should be seen particularly that the contractors or others, on whose behalf the charges are incurred, do not get the benefit of any concession to which they would not be entitled if they had themselves produced the charges.

(b) Labour engaged through the contractors :

327 : The payment of daily labour through a contractor, instead of by muster roll in the usual way, is objectionable in. principle. In the case of great emergency it may sometimes be found impossible to employ labour otherwise than through a contractor. Should it be possible, in such a case to determine the quantities of work done after its completion or it intervals during its progress, it is expedient to pay the contractor; at suitable rates on the basis of work actually, executed. But if, as in the case of urgent repair of canal breaches, this method of payment is not practicable, it is permissible to pay the contractor on the basis of the number of labourers employed, day by day, his own profit or commission being either included in the rates allowed, or paid separately in lump stum or at a percentage rate; When this course is adopted a report of the numbers of labourers of each class employed day by day should be made by the subordinate in charge of the work daily to the sub-divisional officer to enable the latter to keep a check on the expenditure and to dial with the contractor's claim when received. To avoid disputes with the contractors, they should be encouraged to sign the daily reports in token of their acceptance as correct.

Note : The use of the muster roll or the measurement book (paragraph 318) is not permissible in such cases.

(c) Bills and Vouchers :

(i) Form of Bills and Vouchers :

328 : The authorized forms of bills and vouchers are the following and those mentioned in paragraph 349 :

(a) First and Final Bill P.W. Acctt. Form No. 24 (P.W.D. Standard Form No. 214-E and 413 and Fin. R. Form No. 10)

(b) Running Account Bill P.W. Acctt. Form No. 26 (P.W.D. Standard Forms Nos. 410-E and 411-E and Fin. R Form No. 12).

(c) Hand Receipt P.W.Acctt. Form No. 28 (P.W. Standard Form No. 209-E).

The use of the form is explained in the paragraphs 10-2-11, 10-2-12 and 10-2-13 of C.P.W.A Code and a few explanatory foot notes are printed on the forms.

329 : First and Final Bill, P.W.D. Acctt. form No. 24.

This form should be used for making payments both to the contractors for work and to suppliers when a single payment is made for a job or contract, i.e. on its completion. A single form may be used for making payments to several payees, if they relate to the same work (or to the same head of account, in the case of supplies) and are billed for at the same time.

330. Deleted,

331. Running Account Bill, Form-26 :

This form is used for all running and final payments to contractors and suppliers (other than those relating to lump sum contracts for which form-26-A and 27-B are prescribed) including cases where advance payments are proposed to be made or are already outstanding in respect of the same work against the contractor. In cases where secured advances are to be made or are already outstanding in respect of the same work against the contractor. Account of Secured Advances Form 26-A should be attached to the bill.

332. Deleted,

333- Deleted

334. Hand Receipt : P.W. Account. Form No. 28 :

This is a simple form of voucher intended to be used for all miscellaneous payments and advances, for which none of the special P.W. Acctt. Forms No. 24 and 26 is suitable.

335. Deleted.

(ii) Preparation, Examination and Payment of Bill:

336. Before the bill of a contractor is prepared, the entries in the measurement book relating to the description and quantities of work or supplies should be scrutinized by the Sub-Divisional Officer and the calculations of "Contents or area" should be checked arithmetically under his supervision. The bill should then be prepared from the measurement entries, in one of the forms prescribed in paragraph 328 applicable to the case. The rates allowed should be entered by the sub-divisonal officer, either in the abstract of measurements vide paragraph 324 or in the bill itself. Full rates as per agreement, catalogue, indent or other order should be allowed only if the quality of work done or supplies made is up to the stipulated specification. When the work or supplies fall short of that standard and under the agreement it is permissible to make a final payment, if the contract is determined, or on an account payment if the contract is to ;run on, only, such fraction of the full rate should be allowed as is considered reasonable with due regard to the work remaining to be done and the general terms of the agreement.

Note : 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 in meaningless and cannot be acted upon.

Note : 2 : As a general rule payment for supplies is not permissible until the stores have been received and surveyed. If in any case, the local Administration has permitted payment on production of a Railway Receipt, the payment will be treated as an advance against final settlement on receipt of the stores. The advance payment against production of Railway Receipts should be debited to the Suspense account "Contractor other Transactions/Advance payments" in the works, Abstract of stock or work concerned. divisional officer may permit an executive subordinate. Who has already been authorized to record measurements (paragraphs 324) to enter, in the abstract of measurements or directly in the bill itself, the rates at which he recommends the payment for work done to be made provided :

(a) that the use of this permission is confined to those works in charge of the subordinate himself the contract rates for which have already been approved by a competent authority.

(b) that no increase in an authorised rate is suggested without the prior sanction in writing of the competent authority.

(c) that when the authorised rate has not been fully earned, a suitable reduction is made therein and the reasons thereof are recorded briefly for the consideration of the sub-divisional officer; and

(d) that it is made widely known to contractors that all entries of rates made by subordinate in the abstracts of measurements and bills are subject to the approval of the proper disbursing officer.

337. Before signing the bill, the sub-divisional officer should compare the quantities in the bill with those recorded in the measurement book and see that all the rates are correctly entered and that all calculations have been checked arithmetically. When the bills is on a running account, it should be compared with the previous bill. Memorandum of Payments should then be made up, any recoveries which should be made on account of the work or supply or on other accounts, being shown therein.

If the Sub-divisional officer is empowered to pay the bill, he should then record a formal pay order specifying, both in words and figures, only the net amount payable, though the payee should be required to acknowledge in his acquaintance, the gross amount payable, inclusive of the recoveries made from the bill.

Note 1 : Including the value or each item of work the nearest 5 paise or its multiple, should be taken paise one to four being ignored and paise six to nine taken as 10 paise of its multiple.

Noto 2 : Subject to such special orders as may be issued by Government in this behalf whenever fractions of a rupee occur in the totals of contractors bill, or in the case of supplies or works chargeable to more than one estimate, in the totals chargeable to each estimate, fractions less than half may be disregarded, and half a rupee and over taken as a rupee.

Note 3 : If the contract is for the completed items of work and, under the provisions of paragraph 352, the contractor is re-quired 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 paragraph 358. In such a case it is not permissible for the contractor to obtain the materials otherwise, unless, in a case of emergency, the supply has been entrusted by the Divisional Officer, for recorded reasons, to the contractor himself, at suitable rates.

Note 4 : Before signing a first and final bill, or the first bill on a running account the sub-divisional officer should see that the relevant measurement entries were marked as pertaining to such tills by the persons taking the measurements, vide paragraph 324.

Note : 5 : Bills which include charges on account of purchase of goods on which Sales Tax has also been charged should be supported by the following certificate signed by the Divisional officer :-

" Certified that in the case of item relating to the purchase of good on which sales tax has been charged, the goods have not been exempted under the Central, State Sales Tax Act or the rules made there under and that the amounts paid on account of sales tax on these good are correct under the provisions of that Act or the rules made there under and that in the case of supplies against regular contracts, the relevant contract includes a specific provision to the effect that "Sales—tax is payable by Government.

338 : If the sub—divisional officer is not empowered to make the payment, the bill should be submitted (with or without the measurement books as may be prescribed ) to the Divisional officer where the payment will be authorized by Divisional Officer after the necessary scrutiny.

339 : From the measurement book all quantities should be clearly traceable into the documents on which payments are made. When a bill is prepared for the work or supplies measured, every page containing the detailed measurements must be invariably scored out by a dioagonal red ink line, and when the payment is made, an endorsement must be made, in red ink, in the abstract of measurements, giving a reference to the number and date of the voucher of payment.

Note : 1 : The document on which payment is made should invariably show, in the space provided for the purpose, the number and page of the measurement book in which the detailed measurements are recorded and the date on which the measurements was made.

340 (A) : Payment for work done or supplies made on a running account should ordinarily be made monthly. Both the “quantities” and “amount” of each district item of work and supply should be shown separately in the bill, except in the case of advance payments when quantities need not be specified. Superintending Engineers and other officers of equivalent rank may at their discrection, permit Executive Engineers to make more than one payment during a month whether against running bills or the final bill for the same contract. If this course, in their opinion is in the interest of the work.

Note 1 : The word "Month" appearing in the above mentioned paragraph would mean a "calender month" i.e. from the first to

the last date of the month.

*Note 2 : The Executive Engineers of Divisions and other officers of equivalent rank are empowered to make two payments in a month in the following cases.

(1) The eases where the progress of the work is more than stipulated as per the terms and conditions of contract;

(ii) for works of large magnitude like irrigation dams, major bridges and road works, say costing more than Rs. 50.00 lacs or so.

2. These powers should be subject to the following conditions:

(a) No additional staff should be appointed and

(b) Payments should be made accordingly to rules.

(*G.R, P.W.D. No HLT-MSN-1671/C-4490/45-C dated 7-6-72. and 30-10-73).

Exception I :

In the case of running account bill for a given work, all the entries pertaining to items or sub-estimate or sub-work of the work which has been completed should not be repeated in the succeeding intermediate bills for the work.

A reference to the last original bill relating to the payment made in respect of the sub-estimate or sub-work should however be made in the succeeding intermediate bills.

In the case of incomplete items of work (except in case where a part rate has been allowed) or such sub works as remain unaffected since the payment of the previous running account bill, only the names of the items of sub-works and the amount paid on their account in earlier bills should be shown in the succeeding, intermediate bills.

All such entries in respect of all the items mentioned above should be repeated in the final bill for the work,

** Exception : 2 :

The Executive Engineer or the Deputy Executive Engineer has to make payment to the contractor every month for the work done. If the progress is not to the requirement for any payment to be made, then the Deputy Executive Engineer should send the written intimation to the contractor concerned.

If the progress of the work is speedy and the work to the extent of Rs. 2,00 (two) lacs has been done, then two payments in a month should he made as per note 2 of this para. In order to eliminate delay, the first bill should be prepared as an advance till so that there may net be a need to record detailed measurements and the second (next) bill will be necessary on the basis of work done and detailed measurements, and at the time of the payment of second bill, the advance payment should not be allowed to remain undisbursed without taking the measurements of the work. Should contractor agree in writing to receive the payment by cheque in person instead of by registered post, and then the payment, as per rule should be made to him.

(* * Government Circular, P.W.D. No.TNC-1678 1B-8/2-C dated 4-12-78).

(b) Such payment should be treated as payments on account subject to adjustment in the final bill which should be drawn in the appropriate form when the work or supply is completed or the tunning account is to be closed for other reasons. When a final payment is made on a running account payee, if he is able to write, should add in his own hand writing that 'the payment is received by him" 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.

Note : 1 : The addition of the words "in full settlement of all demands" does not preclude the disbursing officer from entertaining a further bonafide claim which may have been omitted from the final bill by mistake or through in advertence.

If, despite this explanation, the contractor objects to the addition of the words in question the payment should be tendered in conditionally.

(vide section 38 of the Indian Contract Act, 1872)

Note : 2 : The final bills should be paid within 3 months of expiry of the contract period. When, for any work, the payment is delayed beyond 3 months, the Executive Engineer concerned should report the reasons therefore to Government through the Superintending Engineer.

Note : 3 : An audit slip in the form appended below should be attached to all the final bills of contractors by the Executive Engineer.

Audit slip to accompany bills sent for pre-audit in the Division office.

..............................Division

................................Sub division

I. Name of work

Original No. Rs.

II. Estimate/revised

workslip E.E. No. Rs.

Sanctioned in S.E. No. Rs.

III. Name of piece-worker.

Sr. No. of the P. W. Agreement.

IV. Remarks or explanation.

1. Are the items of this bill in the order of and as given in the estimate without any change whatever?

2. Are the items not provided for the estimate entered in red ink column 4 of bill ?

3. Are the authorities quoted in the following cases ?

(a) Items not in the estimate but billed for

(b) Items of excess over the sanctioned estimate.

4. (a) Have the entties in the measurement book in connection

with this bill been checked and found correct ?

(b) Have all the points referred to in Appendix XIV of the G.P.W.D. Manual Vol. II been attended to in respect of entries in the measurement book, so far as it relates to this bill ?

5. Have all the items in the bill been arithmetically checked for found correct ?

6. Have all the items been checked with agreement and found correct ?

7. Have the recoveries on account of fines, cost of materials issued to the contract, part payment for materials supplied by contractors, hire of tools and plant lent to piece worker and losses thereof, if any, etc. been noted ?

8. Has the contractor signed the certificate in the measurement book as to the acceptance of the measurement?

9. Give numbers of the measurement books sent with this bill.

V. SAVING

Excess :-

1. Booked outlay to end of

2. Unexpended balances.

3. Amount of this bills.

4. Total estimate.

5. Amount Workslip………

6. Saving

Excess

VI. Remarks by Accountant—

VII. Passed for payment as follows :-

Balance as per Ledger Rs...

Value of work done since

last bill Rs...

Total......

Subject to the deduction of

Rs... on account of...

Accountant.

Executive Engineer.

(c) A separate running account is maintained in respect of each contract. Transactions relating two or more separate working estimates should not be brought on to the same running account. They should not therefore, be covered by a single contract. Transaction relating to two or more separate parts of the same working estimates for which separate works abstracts are prepared under paragraph 371 should also appear in separate running accounts.

Note : In exceptional cases where more than one working estimate is covered by a single contract the contract agreement should not be split-up but the estimates should be consolidated to facilitate the maintenance of proper accounts in respect of that contract.

If this procedure cannot be observed, some special account procedure should be devised on the merits of each case by the Accountant General, Gujarat. No consolidation of estimates or special accounts procedure is necessary where separate estimates covered by the single contract, relating to different accounts beads or not, are covered by a single running rate contract as in the case of the painting of road etc. and where separate agreements are drawn on the basis of such rate contracts with other details varied to suit the requirements of each job.

(a) Advance payments :

341 : (a) If the system of making advance payment to contractors for works has been adopted, certificate 2 printed on the Running Account bill must be signed by the sub-divisional or Divisional Officer, and the lump-sum amount paid on account of the several items should be specified against item 2 of part-III of the bill. If a secured advance has been previously allowed to a contractor on the security of any materials and such materials have been used in the construction of an item, the amount of the advance payment for that item should not exceed a sum equivalent to the value of work done less the proportionate amount of secured advance ultimately recoverable on account of the materials used.

(b) Actual measurements should, however, be taken at the earliest opportunity and when this has been done, the lump-sum, payments 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 overpayment in the first instance.

342 : An advance payment to the regular contractor can be made upto 80 per cent of the work, done of various items of the schedule annexure to the contract or the certificate of a responsible officer (not below the rank of sub-divisional officer) to the effect that not less than the quantity of work, paid for, has actually been clone, and the officer granting such a certificate will be held personally responsible for any overpayment which may occur, on the work in consequence. Final payments may, however, in no case, be made without detailed measurements. As per the advance payment in respect of earth-work done, the same can be made upto 80 per cent subject to the following conditions:

(1) That in the case of borrow-pits, payment should be made from detailed measurements only during the monsoon period (June to September).

(2) That detailed measurements should be recorded at least once every three months as a safeguard except in the case of repairs to banks with earth obtained from silt clearance.

Note : 1 : Payments of secured advances and advance payments can be authorized only in respect of regular contracts and not in respect of rate lists and piece work agreements. In bills for advance payment for earth-work each item need not be scrutinized, provided the total advance payment made on all items of earth-work does not exceed 80 per cent of the value of work done on these items. When secured advance on materials is to be sanctioned upto 75 percent of the value of materials brought to site, care should be taken to see that the value of the materials, is arrived from the tendered item or at the market rate, whichever is lower.

(e) Advance to contractors :

343. When secured advances are allowed by the Divisional officer under paragraph 344 (a) to a contractor whose contract is for finished work, it should be seen that Indenture in Form 31 has been signed by the contractor, and a detailed account of the advances must be kept in Form 26-A, the Account of Secured Advances, which should be attached to the Running Account Bill. There should be separate entries, in respect of each class of materials, of the quantities brought to site by the contractor and the amounts advanced under the orders of the Divisional officer. These advances must be recovered by deduction from the contractor's bills for work done as the materials are used in construction and the items of work in which they are used are billed for on the basis of actual measurement. Part-I of the Bill and Form 26-A should be compared to see that this order is being compiled with. As recoveries are made, the outstanding amounts of the items concerned in Form 26-A-should be reduced by making deduction entries in the column, "Deduct quantity utilised in work measured since previous bill", equivalent to the quantities of the materials used by the contractor on items of works shown as executed in part-I of the bill.

Note : No record should be kept in Measurement Books of the quantities of the materials, but certificate printed on Form No. 26-A should be signed by the Sub-divisional or Divisional officer in terms of paragraph 344 (a).

344. Advances to contractors, as a rule, are prohibited and every endeavor should be made to maintain a system under which no payments are made except for work actually done. Exceptions, are, however, permitted in the following cases :

(a) Cases in which contractor, whose contract is for furnished work, requires an advance on the security of materials brought to site, Executive Engineer may, in such a case, sanction advances upto an amount not exceeding 75 per cent of the value (as assessed by themselves) of such materials, provided that they are of an imperishable nature and that a formal agreement is drawn up with the contractor under which Government secures a lieu on the materials and is safeguarded against losses due to the contractor postponing the execution of the work, or to the shortage or misuse of the materials, and against the expense entitled for their proper watch and safe custody. Payment of such advances should be made only on the certificate of an officer not below the rank of Sub-divisional officer, that the quantities of materials upto which the advance are made have actually been brought to site, the contractor has not previously received any advance on that security and that the materials are all required by the contractor for use on items of work for which rates for finished work have been upon. The officer granting such a certificate will be held personally responsible for any overpayment which may occur in consequence.

Secured advances may be given to contractors for sand, asphalt, etc. brought to site of work provided the authority sanctioning: such advances is satisfied that proper safeguards are taken to see that the materials do not deteriorate.

Secured advances should not be paid, as far as possible towards the end of March.

Recoveries of advances so made should not be postponed until the whole of the work entrusted to the contractor is completed. They should be made from his bills for work done as the materials are used, the necessary deductions being made whenever the items of work in which they are used are billed for.

(b) Cases in which in the interest of works, it is absolutely necessary to make petty advances : In such cases advances upto Rs. 50 may be allowed by subordinate, subject to the prescribed form of agreement being signed by the contractor.

(c) Executive Engineers are authorised to give advance to contractors on approximate measurements of materials supplied by them on conditions similar to those for work done (vide paragraph 322).

(d) When an on account bill has been received in the Divisionl office, and there is likely to be delay in authorising payment for special reasons which should be recorded a Divisional Officer may, at his discretion, on receipt of an application from the contractor for financial aid on the shape of part pay-ment and after obtaining necessary sanction from the Superintending Engineer, in each case, make a lump-sum advance payment on. Hand Receipt Form-28, subject to the following conditions :

(i) The bill in respect of which the advance is proposed to be made, should actually be under check in the Divisional office.

(ii) The amount of advance should not exceed 75 per cent of the amount of the bill under check but no part payment will be admissible in case where the amount of advance payable works out to less than Rs. 1,000.

(iii) The payment should suitably be endorsed both on the running bill against which the part payment is made and the connected abstract of measurements in the measurement book. The Hand Receipt voucher on which payment is made should bear reference to the number, date and amount of the bill against which the payment is made and also to the page number of Measurement Book and the number, date and amount of the voucher if any, on which the previous account payment was made. The payment should be treated in the account as an advance and the following: certificate recorded on the Hand Receipt voucher over the signature of the Divisional Officer :

"Certified that the payment made againt the contractors bill is to the best of my belief, less than the amount billed for, after allowing, for deduction on account of security deposit and value of materials issued if any, and that the payment made will be adjusted against the bill is being checked."

(iv) An undertaking should be obtained from the contractor before the payment is actually made that, should the amount of advance paid to him to subsequently found to be more than the amount of running account bill in respect of which the advance was paid, he will refund to Govt, forth with the amount overpaid. The Divisional officer will be held personally responsible to see that the advance is adjusted when payment is made on the running account bill in respect of which it was made and for any over payment which may occur.

(e) In all other cases only with the sanction of Govt, which may, in exceptional circumstances authorise such advances as may be deemed indispensable taking the necessary precautions for securing Govt, against loss and for preventing the system from becoming general or continuing longer than is absolutely essential.

Note 1 : No advance, secured or otherwise should be given to piece workers without the previous sanction of Government.

Note 2 : Secured advances should not be given to contractors in respect of materials used for centerings.

Note 3 : No secured advance should be allowed to the contractors entrusting with Govt, works against timber and finished products of wood-work brought to the site of works. Secured advance should not also be allowed to the contractors even against insured timber etc.

* Note 4 : Wherever secured advance has been granted, the contractor should provide necessary signboard indicating the fact of hypothecation of the materials to the Government and exhibit the same publically and prominently.

* Note 5 : The contractor should give a written undertaking while applying for the grant of secured advances each and every time, in addition to the agreement indenture-bond already prescribed to the effect that he has not taken or caused to be taken nor shall be taken or cause to be taken any advances on the same materials on which secured advance is applied for from any other person/ firm/corporation/limited company or any financing institution, like etc. by hypothecating or pledging the materials.

(*Government Resolution P.W.D. No. PWM-2675/1B-905/66-C dated 30th November 1977.)

344-A (i) Whenever advances are made against security of materials, machinery, etc. (according to special terms of a particular contract) the materials, machinery, etc. should unquestionably be hypothecated to Government simultaneously with the payment of advance. The contractors should also be asked to get the materials insured with the Insurance Companies Association Pool stating the Government, as the mortgagee, is interest in the materials.

(ii) If in exceptional cases, loans have to be granted to contractors, they should be against adequate security and not on personal security only.

(iii) Whenever, a question of evaluating an asset of a private party arises, with a view to advancing money to the party, the Technical Officer, employed for valuation should be a Government Officer (either State or Union) and if no qualified Government officer is available, a non-Govt. Technical is available, a non-Govt. Technical Officer may be appointed should, however, be selected by Government.

344-B : Additional conditions for the grant of advance to contractors on construction plant and machinery brought to site.

(1) Secured advance on plants and machineries brought to the site of work can be admissible for the project costing more than Rs. 10.00 lacs (Rupees ten lakhs only).

(2) Such advance may be granted by providing a special clause in the draft tender papers to be approved by an appropriate authority.

(4) Simple interest on such advances granted to contractors against plants and machineries brought to work sites should be charged at the rate that may be specified by the Finance Department for other such general advances from time to time.

(4) Recovery of the advance should be done in equal monthly installments during the tenure of the contract. The interests should be charged on the residual amount of the advance in full along with the installment of the advance.

344-C. Rules for granting secured advance to contractors for their construction equipments brought by them for construction works :

(i) Secured advance on plant and machinery brought on site of work may be given to the Contractor under a special clause after approval by Government in each case. This is to encourage the Contractors to bring the required plant and machinery for the work of the contract. This advance will be separate from the general purpose advance.

(ii) Such advance will be limited to 10 per cent of the amount put to tender in case of works requiring intensive deployment of machinery i.e. earthwork in large quantities, concreting works etc. The amount will be limited to 5 per cent of the tender amount in case of other works.

(iii) The advance will be granted for the plant and machinery actually brought to the site of work.

(iv) The machinery and equipment on which the advance is granted shall be of full undisputed ownership of the contractors, and they shall be hypothecated to Government and also comprehensively insured till the advance granted is fully recovered. The hypothecation deed shall be executed separately before the advance is actually given.

(v) The advance will be granted at 75 per cent of the cost of new equipment for which the contractor is able to produce purchase vouchers and other documents. This will not be applicable in case of second hand equipment purchased by the contractor.

(vi) In the case of 'used or second hand equipment' brought by the contractor, the advance will be allowed at 50 per cent of the value of the equipment arrived at in the following manner:

(a) For 'used equipments for which the records of original purchase price and past utilization are available, depreciated value will be worked out as per the list of equipment shown in attached appendix. The depreciated value so worked out will be subject to the confirmation by executive

Engineer (Mechanical) of the Project or Executive Engineer Inspection Unit, Ahmedabad, if the value of the equipment is less than Rs. 1,00,000 and by Superintending Engineer (Mechanical) of the Project or Superintending Engineer, Mechanical Circle, Ahmedabad if the value exceeds Rs. 1,00,000;-.

(b) For 'used' equipment for which proper records of purchase price and past utilisation are not available, the value will be assessed by a Committee of Executive Engineer, concerned, Superintending Engineer concerned and Superintending Engineer Mechanical of the project or Superintending Engineer, Mechanical Circle, Ahmedabad.

The value assessed will be based on the probable age of the equipment its present condition and its probable depreciated value. In working out depreciation of the plants and machineries the cost of placement of spares, repairs, reconditioning of the equipment should not be taken into account towards the capital cost. The value arrived at by the Committee will be final.

(vii) No advance may be allowed for equipment which is more than 8 years old or which has already worked for more than 80 per cent of its life prescribed in the attached appendix.

(viii) Trucks fitted with tipping arrangement only may be considered as plant and machinery for constructions of Dams or other such works. When the trucks are required purely for transport purpose, these may net be considered for second advance. Specific recommendation regarding truck should be made to Government in the individual proposals, giving full justification for treating that as constructions machinery.

(ix) No advance shall be given on transport vehicles like jeeps, station wagons, estate cars and such other vehicles ordinarily required for transport purposes.

* ANNEXURE-A

Statement indicating Life Percentage of repair charges of equipment.

Sr. No. Equipment Life prescribed Mrs. Yrs. 1 2. 3 4 (1)

Tractors :

(A) Grawler type : (i) Upto 100 H. P. 9000 8 (ii) Above 100 H. P. to 300 H. P. 12000 10 (iii) Above 300 H, P. 16000 12 (B) Wheeled type (a) Upto 75 H. P. 12000 8 (b) Above 75 H. P. 15000 10 (2) Scraper : (a) Motorised of Capacity : Struck Heaped cu. yds. cu. yds. (i) 6-10 9-13 9000 8 (ii) 1 0-20 , 13-25 10000 10 (b) To wed 15000 12 (3) Dumpers : (A) Bottom Dumpers : (i ) Upto 20 Tons. 10000 8 (ii) 20 to 50 Tons, 16000 10 (iii) Above 50 Tons. 20000 12 (B) Rear Dumper : ( i) Upto 15 Tons. 10000 8 (ii) 15 to 35 Tons. 12000 10 (iii) Above 35 Tons to 50 Tons. 15000 12 (iv) Above 50 Tons. 20000 15 (4) Excavators : (A) Shovels & Draglines (Diesel Driven). (i) Upto 1.5 cu. yd. 12000 10 (ii) 1.5 to 3.0 cu. yd. 15000 12 (iii) Above 3.0 cu. yd. 25000 15 (B) Shovels and Dragline (Elect.) (i) 2.5 to 40 cu. yd. 25000 15 (ii) Above 4-0 cu. yd. 40000 20 (5) Graders : ( i ) Towed 10 ft. blade and above. 12000 10 (ii) Motorised 10 ft. St. above 12000 10 (6) Air Compressors : ( i ) Portable Diesel Air compressor upto 300

C.F.M. 10000 8 (ii) Above 300 C. F. M. (Diesel) 12000 10 Electric Compressor : (i) Portable upto 300 C. F. M. 16000 10 (ii) Portable above 300 C. F. M, 20000 12 (iii) Stationary 30000 2O (7) Cranes : (A) Mobile (Pneumatic Wheeled) (i) 4 to 6 tons. 12000 10 (ii) 8 to 12 tons. 12000 10 (iii) 15 to 25 tons. 15000 12 (iv) 25 to above. 15000 12 (B) Crawler Mounted : ( i ) Upto 10 tons. 12000 10 (ii) Over 10 tons. 15000 12 (C) Tower Crane 30000 20

(D) Truck mounted 16000 10 (8) (i) Batching plant 30000 18 (ii) Agitating, care 10000 10 (iii) Transit Mixers 10000 10 (9) Core Drills : (i) Blaste hole drill 10000 10 (ii) Core drill 8000 8 (iii) Wagon drill 8000 8 (iv) Tricone rotary drill 10000 10 (10) Crusher : (a) Jaw — 6 (b) Gyr-atory and cone — 10 (11) Mixer (concrete) 6000 5 (12) Compactors : (i) Diesel road rollers 10000 8 (ii) Self propelled S. F. R. 12000 10 (iii) Drawn S. F. R. 10000 8 (iv) Vibratory roller 8000 8 (v) Smooth drum vibratory roller 9000 8 (vi) P.T.R. (Pneumatic Tyred Rollet) 10000 8 (vii) High Speed Compactor. 16000 10 (13) Transport Equipment (A) Heavy Transport ( i ) Diesel Truck Above 5 tons pay lead. 2 lakhs KM 10' ( ii ) Tractor Trailor (a) Upto 10 tons. 25000 KM 10 (b) Above 10 tons. 20000 Hours 12 Light Transport : Jeeps, Station Wagon, Estate Car,

Ambassador, Car, Ambulance Car, 160000 KM 10 (C) Aerial Transport-Ropeways, Cable-ways. 40000 Hrs. 20 (D) Rail Transport : Locomotives ( i ) Diesel 16000 Hrs. 10 (ii) Electrical 40000 22 (iii) Wagons and Rail cars. 30000 20 (14) Wall Drilling machine 5"-6" 12000 Hrs. 10 (15) Hot Mix Plants 20/30 T.P.H, Capacity. 15000 12 (16) Paver Finisher 75/100 T.P.H. Capacity. 15000 12 (17) Bucket Wheeled Excavator .40000 20 Dredger in fresh water Nill ......... 25 Machine- 10 Barges Hill ......... 16 Machine... 10 Tugs Hill.. ,., 16 Machine... 10 (18) Walking Dragline 30000 20 (19) Loader : (i) Crawler 12000 10 (ii) Wheeled 15000 10 (iii) Belt Loades 20000 16 (iv) Reclamer and Stackers 30000 20 (20) Water sprinklers 16000 10 (21) Cannal Trimmer and lining Equipment above

200 cu.yrdhr. 20000 16 (22) Pumps ( i ) Diesel Engine driven 10000 8 (ii) Electrically driven 20000 12 (23) Well points. 20000 Hrs. 12 yrs (4) Diesel Generating sets (i) Upto 50,K.V.A. 20000 10

(ii) Above 50 K.V.A. 30000 15

(* Government Resolution, B & CD No. MCN-167 l/97;Part IV/ H dated 1st October. 1980.)

Note : Life of equipment not mentioned in the above list should be taken as equal to other similar equipment shown above.

(f) Aid to Contractors :

345. It is necessary sometimes, in the interest of work to engage labourers or contractors or to incur other liabilities on behalf of the contractors concerned with a view to complete work which he has neglected or failed to complete. In such a case it is permissible to spend Government funds on behalf of the contractor in accordance with the terms of agreement. Otherwise, no advance or recoverable payment should be made to or on behalf of a contractor nor should financial aid be given to him in any form, except in accordance with paragraph 344.

Note :1. For rules relating to the issue of materials to contractors, see paragraph 355 to 357.

Note : 2. With a view to avoid subsequent dispute with the contractor, suitable intimation, should be sent to him (1) as soon as action is taken under this rule and (2) subsequently as charges are incurred on his account.

(g) Lamp-sum contractors :

(i) Payments for work done.

346. Subject to the terms of the contract and such subsidiary instructions as may be laid down by Govt, 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 paragraphs 347 and 348 below.

347. Whenever it is proposed to make any intermediate payment a certificate should be obtained from the officer, not below the rank of a Sub-Divisional Officer, to the effect that, by superficial or general measurement or by some other method considered suitable by him which should be specified, he has satisfied himself that the value of the work done is not less than a specified amount in conformity with contract agreement and that with the exception of authorised additions and alterations, it has been done according to prescribed drawing and specifications.

In the case of lump sum contract for work, the certificate, as provided in para "347" above for interim payment to the contractor, shall also be recorded by the officer not below the rank of Deputy Executive Engineer ( Sub-Divisional Officer ) when the gross payment exceeds Rs. 30,000 ( thirty thousand ) since last certificate and this certificate should be endorsed by the Executive Engineer.

348. In the case of final payments in addition to a record of detailed measurements in respect of additions and alterations, there should be a certificate of completion of the work Gujarat Service of Engineers, or temporary Engineers, who have more than eight year's service and who are holding a post of not less importance and responsibility than that on an Executive Engineer.

Note : There is always a possibility that due rebates may be missed for want of measurements. It is therefore, impressed upon all the P.W.D. officers to see that the deductions to which Government is entitled are clearly recorded and attended to while issuing final certificate. As regards the lump sum contracts involving large, sums, before the certificate of completion is issued by the officers they should record in writing the mode they adopt and also refer to the documents on the basis on which such certificate is given.

349. In order that a proper financial control may be exercised over the payment 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.

(ii) Forms of Bills :

350, The Forms of bills used for payment in connection with lump-sum contract are P.W.D. Acctt. Forms No. 27-A and 27-B ( P.W.D. Standard forms No. 466 (E) and 467 (E) and Fin. R. Forms No. 17-A and 17-B. ).

351. P.W.D. Act. Form No. 27-A (P.W.D. Standard form No. 366 (E) and Fin. R. Form No. 17-A) is intended for intermediate payments which may be made to the contractor in accordance with his contract. No details of work done need be reproduced in the bill, but a reference should be given to

the number and page of measurement book in which the measurements of additions and alterations are recorded.

352. The form provides for the "Secured advance" which may be allowed to the contractor by Divisional" officers under provisions of paragraph 344(a). When such advances of Rs. 2,000 and above are allowed in indenture in Fin. R. Form No. 20 (P.W.D. Standard form No 447-(E) should invariably be obtained from the contractor and detailed account of the materials should be kept in part-II of the bill in the manner describe in paragraph 343. No record of materials need be kept in the measurement book, the certificate (3) printed on the bill must, however, be signed by the Sub-divisional or Divisional officer in terms of paragraph 344 (a).

353. P.W.D. Acctt. Form No. 27-B (P.W.D. Standard Form No. 467(E) and Fin. R. No. 17-B) is intended for final payments made to a contractor. The details of additions and alterations alone should be given in the bill. For the rest, the certificate prescribed in paragraph 348 will be sufficient. As a further precaution, the contractor should be required to add to his acknowledgement in his own hand writing a statement 'that he has received the payment in full settlement of all demands see, however Note-1 under paragraph 340(b).

(b) Pay Bills :

*353-A. Wages of members of work-charged establishment should be drawn and paid on Form 29 "pay bill of work-charged Establishment" which is a combined pay-bill and acquittance roll form : A, consolidated bill in this form should be prepared monthly either for the whole Sub-divisional or for one or more sections of it as may be convenient, but the names and claims of the entire establishment concerned, including absentees, should be shown in each bill. Names should he grouped in the bill by works on which the men are employed, sanction to the entertainment of the establishment should be quoted in each case, and the Sub-divisional officer, should certify in the space provided for the purpose, that the men were on duty during the periods shown against their names each man being employed in the work and on the duties for which his appointment was sanctioned.

Note : If the acknowledgement of an individual cannot conveniently be obtained on the bill itself, it may be obtained separately on a hand receipt, Form-28, which should then be attached to the bill as a sub-voucher.

(* Based on paragraph No. 10.2.28 of C.P.W.D.A. Code).

*353-B : Pay-bills may be signed at anytime on the last working day of the calendar month in which the wages are earned, though they are not due for payment before the first working day of the following month. When, however, the services of an individual are dispensed with, it is permissible and advisable to settle up his account at once.

In case of work-charged staff attached to sub-divisions located away from Head quarters of Divisional office monthly pay bill may be signed not earlier than 15th of the month to which the pay and allowance relate. The same will be pre-checked by the Divisional Accountant and passed by the Divisional Officer of the Division concerned well in time so as to arrange payment by first working day of the following month. In cases where the sub-divisional officers are authorized to draw cheques for making payment to work charged staff the bill after being passed by the Divisional officer shall be sent with sub-divisional officer for drawing cheques and arranging disbursement to the work-charged staff.

Adjustments, if any between the pay and allowances actually admissible for each month and these already drawn should be positively made at the time of actual disbursement or in the next month.

( * based on paragraph No. 10.2.29 of C.P.W.A. Code).

@ (C) Unpaid Wages :

353-C : Wages remaining unpaid on a passed bill, on the date fixed for the closing of the accounts of the month, may be paid subsequently when claimed, the procedure describe below being observed .

(a) Items remaining unpaid on the monthly bills should be entered in a simple register, full particulars of the charge, including reference to the bill, being noted in the register. Form 21-A suitably modified, if necessary made be used for this purpose.

(b) Subsequent payments should be made on Hand Receipts, Form 28, reference to the bill in which the charges was originally included and to the particular item thereof being quoted in each case.

(c) When making payments of arrears suitable notes of payments should be recorded against the original entries in the register, as to guard against the second payment.

(@Based on paragraph No. 10.2.30 of C.P.W.A. Code).

* (d) Classification of Charges :

353-(d) Every payment made to a member of the work-charged establishment whether on account of his wages or in recoupment of actual travelling expenses, should be debited to the work on, which he is employed.

( * Based on paragraph 10.2.32 .of C.P.W.A- code), (h) Issues of Materials : (i) General :

354 : Issues of materials to works, whether from stocks or by purchase, transfer or manufacture are divided into two classes :

(1) Issues to contractors : Issues of materials, to contractors with whom agreements, in respect of completed items of works i.e. for both labour & materials, have been entered into.

(2) Issues direct to works : Issues of materials when work is done departmentally or by contractors whose agreements are for labour only.

(i) Issues to contractors :

(1) * General conditions :

355-(a) The issue of materials to contractors who have contracted for completed items of work is generally permissible only when, in the interest of the work, or with the object of utilising existing stock of materials, it is desirable to retain in the hads of Government, the supply of certain other materials as well, and a condition to this effect has been inserted in the contract. The local officers should see that whenever possible, due notice is invariably given to the contractors, sufficiently in advance, of any delay that is likely to occur in the supply of materials by Govt, which are to be made to the contractors for a work under the terms of contract therefore due to reasons beyond its control with a view to enable the contractors to bisband or transfer to other works all staff, labour, materials or machinery that are likely to be rendered idle by the temporary stoppage of the work so that Government may not have to consider claims for compensation from contractors in this connection.

(b) In such cases the contract should specify (1) the materials to be supplied by Government for use of the work (2) the place

or the places of delivery and (3) the rates to be charged to the contractor for each description of materials, and the contractor should be held responsible for obtaining from Government all such materials required for the work and for making payment therefore by deduction from his bills, at the rates specified, regardless of fluctuations in the market rates or in stock rates of the Division.

Note 1 : The rates to be charged to the contractors fore mate-trials to be supplied should be definitely specified, vague quotations e.g. "at stock rates" being avoided, and if intending contractors had been told that the materials would be supplied at a certain rate and asked of tender on that assumption, then that are should be adhered to, in the contract.

Note : 2. Similarly, the rates to be allowed to the contractor for items of work should be definitely stated. But if, for any special reasons, the contract provides for the payment for work done to be made at a specified percentage below or above the rates entered in the sanctioned estimates of the work (or the schedule of rates) it should be stated in clear terms in the contract. That the deductions or additions, 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 calculations will be so made.

No carriage or incidental charges are borne by Govt, for moving the materials beyond the place where the contractors agreed to take delivery thereof.

356. (a) As a general rule no other materials should be supplied to such contractors for use on works, but this restriction may be waived by the Sub-divisional officer, in respect of petty issues (at full issues tates ) of materials from existing stock, not exceeding Rs. 50 in any month for any one contract.

(b) If, at any time, subsequent to the execution of a contract on a through-rate basis, the contractor desires the issue of materials to him for the use on work, which exist in Government stock. but supply whereof by Government was not provided for in the contract, the materials should not be issued except with the express authority of the Superintending Engineer, who will decide in each case the rate to be charged for the same. The rates to be charged for such issue should be the market rate prevailing at the time of supply or the issue rete plus normal storage charegs and 10% (Ten Percent) supervision charges whichever is higher. No other charges should be borne by the Government. The materials will be issued on cash basis only and the Superintending Engineer will

obtain the prior approval of Government whenever the sell-price of such materials exceeds Rupees 10,000/- ( Ten thousand only ) per each contract.

Note : The intention of this rule is to prohibit the supply of materials to contractor with the object of giving them financial aid, vide paragraph 344 and 345.

356-A. The issue of stock articles on hire, to the contractorsr as a matter of course in prohibited. However, when in the interest of Government it is considered necessary to issue such articles which are not of consumable nature and which are not readily available in the market, they may be issued on hire to contractors in exceptional cases and that too after obtaining prior approval of Government with reference to rates of hire in each case.

357. All materials required for issue to a contractor under the foregoing rules should be made over to him as they are received.

An unstamped, but dated acknowledgement detailing full particulars of the materials including the rates and values chargeable to him, should, however, be at once taken from the contractor. The issue of materials should simultaneously be entered in the account of materials issued to the contractors, Form 35-A (See paragraph 10.3-8 of C.P.W.A. Code. )

*357. (A) : When the materials are obtained by purchase, full details of their articles received should at once be entered in a measurement book, Form 23, in the manner prescribed in paragraph 10.2.7 (c) of C.P.W.A. code see also paragraphs 7.2.4 and 7.2.5 of C.P.W.A. code.

( * Based on paragraph No. 10-3.5 of C.P.W.A. code.)

* 357-(B) On the authority of the contractor's acknowledgement, the cost recoverable from him under paragraph 10.3.2 or 10.3.3 of C.P.W.A. code as the case may be, should be debited at once to his personal account by charge to the suspense head "Contractors other Transaction" ( vide paragraph 10.5.13 of C.P.W.A. code ) in the accounts of the work concerned. This adjustment should be effected by affording credit to the head concerned as provided in para 362-A(a).

If' the amount thus credited differs from the charge made to the contractor's account, the excess of the former over the latter should be treated as additional final outlay (plus or minus, as the case may be) on the work, a separate sub-head, entitled "Additional charges for Material issued to contractors, Direct to work", being opened for the purpose in the accounts of Major Estimates. See paragraph 10.5.10 of C.P.W.A. Code. (* Based on paragraph No. 10.3.6. of C.P.W.A. Code.)

Note : 1. With a view to securing uniformity in the form and making is to serve the prevention against common type of mistakes, resulting loss, a standard form for unstamped acknowledgement for all the Public Works Divisions should be adopted as per specimen form prescribed below :

Form of unstamped Receipt to be obtained from Contractors : ( Referred to in note-1 below paragraph 357 )

Name of Division.............,................................................................................Month..........................

Name of Sub-Division.......................................................................................Receipt No...............

Name of work ...............................,........................................................................................................

Name of Contractor................................................................................................................................

Agreement No.........................................................................................................................................

Date of supply .........................................................................................................................................

St. No. Kind of mate-rial.

Source of supply

Quantity Rate as stipulated in contract unit Rate.

Amount Stipulated place of delivery in contract agreement.

Actual place of delivery

R e m

a r

k s

1 2 3 4 5 6 7 8 9

Note : 1. If the supply is not provided in Schedule 'A' of contract the market rate should be stated here.

Note : 2. If the materials have been issued to a piece worker reference to advance recovery (D.R. No. and date etc.) should be quoted here.

Note : 3. In case of change in stipulated place of delievery indicate here action taken to recover or pay to contractor transportation charges saved or incurred in excess by him.

I have accepted the above noted quantity of....................................................................................... and the cost thereof may be recovered from my bill.

Uptodate Account of Materials chargeable to the Contractors.

Description of materials

Cement M.S, Bars etc.

Total quantity stipulated, in schedule 'A' of the tender. Add: for extra items.........................................

(A) Total to be issued .......................................

Total issues made as per

previous receipt No.............

Date..................................

Addl, issues as on reserve:.........................................

(B) Total upto date issue..........................................

Net balance available for further issues (A-B) .......................................................

Verified,

Deputy Executive Engineer/Exective Engineer.

Signature of Contractor. Divisional Account.

Certificate: Certified that the total issues of the materials including the above are not in excess of actual requirement of the work and the material issued as per this receipt is not in excess of immedi-ate requirements of the work.

Dy. Executive Engineer or

Officer

supplying the materials.

Note : A copy of unstamped receipt obtained from the contractors, in support of materials issued to them should be supplied to the: contractors, from amongst the three copies contained in the printed booklet.

(2) Accounts Procedure :

358. The recovery from a contractor on account of the cost of materials issued to him for use on work should ordinarily be made by deduction from the first bill authorising an advance payment or and on account payment to him for the work. Should however a lump sum recovery be desirable in

any case, the Divisional officer may permit, for recorded reasons, the recovery to be effected gradually as the materials issued to the contractor are actually used in construction and the items of work in, which they are used paid for whether by an advance payment or on account payment.

359. As the issue of materials to contractors under the foregoing rules is permissible solely for the bonafide requirements of Govt, works, Sub-divisional officers should make such arrangements as may be deemed suitable for limiting the total issues to contractors in connection with a particular work to the reasonable needs of the work.

This pre-caution is particularly necessary when the rates at which any materials are issued under paragraph 355 are lower than the prevailing market rates, or the latter are expected to rise appre-ciably. In such cases, if the transactions are of any importance, the use of P.W.D. Acctt. Form No. 35 (P.W.D. Standard Form No. 427(E) and 428(e) and Fin. R. Forms No. 22) (without values) is recommended for watching that the arrangement of the quantities of any or all materials issued to a contractor from time to time for use of a work remains within the estimated requirements of his contract.

In order to ensure that there is no loss or improper uses of materials issued to contractors, statements showing :

(a) The quantities of all important materials such as cement, steel, asphalt etc. actually consumed on the work concerned as worked out from the quantities of work shown in the final bill, and,

(b) How these quantities of materials compare with those actually-issued to the contractors should be attached to every final bill of a contractor.

(c) If in case the contractor uses materials supplied by the Public Works Department in excess of what is required as per the theoretical calculation without having an explanation therefore to the satisfaction of the Executive Engineer in charge of work or refuses to return, in good condition, such materials issued: in excess of the requirement so worked out for any reasons whatsoever, the contractor shall be required to pay the cost of such extra materials at penal rate which shall be at double the usual rate to be charged to the contractors as per Schedule-A of "Contract-Agreement".

Note : The following rates of rent should be recovered from the contractors for the land given to them for stacking of materials as well as for the construction of temporary hutments :

Land measuring Charges 1. 0.04 Hectare (40-47 acres or less) Rs. 1 per annum. 2. More than 0.4 Hectare (40-47 acres) and upto 0.8 hectare (80-94 acres) Rs. 2 per annum. 3. More than 0.8 Hectare (90-94 acres) upto 1.2 Hectare (121.41 acres) Rs. 3 per annum, 4 More than 1.2 Hectare (121.41 acres) and upto 1.6 Hectare (161.88 acres) Rs. 4 per annum.

Necessary correction slip should be affixed on the tender form by the local officer, before issue of Blank tender Forms to contractor.

(3) Return of surplus materials.

360. Government does not undertake to take over from contractors, whether before or after the completion or determination of contractors, surplus materials which were originally procured by the contractors for themselves or were issued to them and charged to their accounts. Such materials are the property of the contractors and can be taken over by Govt, if required for use on other works in progress only by special arrangements and at the prevailing market rate. If the materials were originally supplied by Govt, the price allowed to the contractor on re-acquisition should not exceed the amount charged to the contractor excluding storage charges, if any,

However, in cases in which the materials used became surplus owing to change in design of the work after the materials were issued to the contractor, the materials should be taken over from the contractors at the same rates at which they were supplied to him by Govt, provided the materials at the time of taking over are serviceable.

Note : 1. Contractors are, however, not at liberty to remove from site of works, without the written permission of the Divisional Officer, materials which have been issued to them for use on a work and a stipulation to this effect should ordinarily be entered in their agreement.

Note : 2. The transaction regarding surplus materials taken over from the contractors should be treated as fresh purchases of materials for which measurements should be recorded, their cost

adjusted through purchase account within stock/works account and the payment made on a first and final bill.

(4) Tools and Plant lent for use :

361. Paragraphs 355 to 360 do not apply to tools and plant articles. Articles borne on the Tools and Plant account of the Division may, in accordance with the rules in appendix XVI, be lent temporarily to contractors for use on Government works being executed or maintained by them and it should be seen that the articles are returned without unnecessary delay, end in good condition.

(5) Bent for hiring of Tools and Plant :

361-A. Superintending Engineers may, when abnormal conditions prevail, or emergency necessitates, take on hire temporarily articles of tools and plant similar to those described in Appendix. XVI of the Gujarat P.W D. Manual, Volume II, from local bodies,, contractors and others, subject to the following conditions :

(i) that the rent to be paid for such articles does not exceed; that fixed by Government for the loan of similar types of Government tools and plant as mentioned in Appendix XVI of the Manual, and

(ii) that the Superintending Engineers are satisfied that the required articles cannot be obtained from their own circles or from adjoining divisions in other circles, at less cost to Government.

III. Issue Direct to Works :

(I) Control over Issues of Stores :

362. The Sub-divisional Officer should exercise a detailed control over issues of stores directed to works, and should see that the issues should not exceed the reasonable needs of each work.

In cases no detailed accounts are maintained in P.W D. Acctt. Form No. 35 (P.W.D. Standard Form S. No. 427-E and 428-E and Fin. R. Form No. 22) for these works he should make his own arrange-ments for maintaining the control over the issue.

A. ORIGINAL WORKS

(a) Detailed accounts of materials issued.

362-A. (a) In all cases, materials issued direct to a work should, as soon as received, be brought to account as indicated below :

Sr. No.

Source of receipt of materials.

Head of account to be credited .

Value to be credited.

Mode of effecting adjustment of cost.

1 2 3 4 5 1. Stock (including

manufacture) Stock At issue rates. Though stock accounts at

the end of the month. 2. Transfer from another

work. work concerned.

At a valuation under paragraph 10-3-13 of CPWA Code.

By a special transfer entry in Form 53 prepared as soon as the materials are received.

3. Transfer from another division department or Government.

Purchases under the suspense sub-head stock.

At rates charged by the division department or Govt, concerned.

Ditto.

4. Suppliers Purchases under the suspense sub-head stock.

At rates payable to the supplier under their contracts.

Ditto.

The full value credited to the head concerned should be debited to the work (paragraph 362-B) and the quantities entered in the Register of Materials-at-site Account, Form 35, in cases in which the works accounts are maintained by sub-heads.

(b) In the case of materials received direct from suppliers, full details of the articles received should at the same time be entered in a measurement book, Form 23, with the full name of the work, as entered in the estimates, "vide paragraph 323".

362-B. (a) When materials issued direct to a work, their cost is either treated as a final charge or debited to the suspense head "Materials" in the accounts of the work, as prescribed in paragraph 359.

(b) When the suspense head "Materials" is operated upon (paragraph 359), a detailed account of principal items of materials, i.e, those items, the estimated cost of which exceeds Rs. 2,000 each, showing the receipts, issues and balances should be kept in Form 35, so that the total issues of each principal item may be watched with reference to the estimated requirements.

(c) When the cost of materials to a minor estimate is adjusted at once as a final charge no detailed account in Form 35 is necessary, but if there is an accumulation of materials for a number of works, a simple numerical account may be maintained at the discretion of the Divisional Officer.

Note : Notwithstanding the provisions contained in clause (c) above, a numerical accounts in Form 35 should be maintained in respect of principal items, in so far as. minor works costing more than Rs. 20,000 are concerned even though, the cost of materials issued to such works will be charged straightway to "Final charges" in the works accounts.

(d) The cost of petty items of materials, i.e. those estimated to cost Rs. 2,000 and less should be charged abinitio to the sub-head concerned in the accounts of the work and a numerical account (Form 35) in respect of such items and need hot be kept.

(e) (1) The electrical goods purchased are shown as received in the register. Proper periodical verification of issues and the balances should, therefore, be done as per rules.

(2) The rates of items of the estimates not provided in the S.O.R. should be worked out with rate-analysis. Whenever the item is not sanctioned in the S.O.R. the rate analysis should be prepared and attached with the estimate.

(3) The value of the disentailed materials should be decided by the Divisional Officer in appropriate manner, before the same are allowed for disposal.

(4) The rates of electrical items like switch gears, bus bars, I.C.D.B. etc. which are costly should be supported in the estimates with the latest price list of the companies. The supply should than be insisted for the make specified in the specification. If such costly items are repairable, overall replacement should be discouraged for reasons of economy.

(5) The repairs like overhauling of fans, repairs to point wiring, I.C.D.B., changing of main switches, replacement of ceiling fan fittings etc. should be attended to departmentally at intervals as and when need arises, instead of getting the work done as a routine on the rate list.

(• G.C. P.W.D. No. PWM-1571/21-C dt. 2.12.77). (2) Disposal of surplus materials :

363-(a) : Materials issued to works in excess of requirements may be transferred to stock, provided that they are serviceable and certain to be required.

(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 the stock account, their value being credited to the work to which they were originally issued and debited to the work to which they are transferred or to the stock account, as the case may be.

(c) No credit should be allowed to a work on account of surplus materials if they are unlikely to be of any use within a reasonable time, but a list of the materials should be maintained in the sub-divisional and divisional offices as a supplement to the period stores ledger, unless the Superintending Engineer considers this unnecessary.

(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, and the disposal of materials being shown in the materials at site account also.

(e) The loss by the disposal of surplus materials at less than the book value should be debited to the work for which the stores were originally purchased.

Note : These rules do not apply to surplus materials which were originally procured by contractors for themselves or were issued to them &. charged off to their accounts under para 357 See paragraph 360.

(3) Verification of unused balances :

364 i Unused balance of materials charged direct to work should be verified at least once a year in the manner prescribed in paragraphs 440 to 442. Whenever this verification is made, a report of verification of the material should be prepared by the Sub-divisional officer in P.W.Acctt. Form No. 37 (P.W.D. Standard Forms Nos.

415-E and Fin. R. Form No. 23) and submitted to the Divisional office. The following instructions should be observed in preparing the report :

(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 authorized formula being adopted as may be in general use locally.

(b) Deducting these quantities from the total quantities of the materials issued to the work as shown in P.W. Acctt. Form No. 35 (P.W.D. Standard Forms No. 427-E and Fin. R. Form No. 22) the paper balance on unused materials should next be arrived at and set forth against line C.

(c) The actual balances should be entered again in line D, and the difference between the actual and paper balances should be set forth against line E. These differences should be deducted from the total value and quantity recovered in the detailed statement of expenditure of materials. P.W.Acctt. Form No. 35 (P,W.D. Standard Forms , nos. 427-E, 'and 428-E and Fin. R, Form No. 22).

(d) The report should then completed by recording against line F, remarks explaning action taken (1) to adjust the differences shown against line E and (2) if the work has been completed to dispose of the surplus balances shown against line D and by signing the printed certificates applicable to' the case and scoring out the others.

(e) The differences shown against line E may be due to (i) the adoption of inaccurate formula for determining the actual construction (ii) unreasonable wastage, or (iii) shortage in some other form. All these differences should be investigated.

*(f) A similar verification of the unused balances of materials must invariably be made on the completion of a work, but on or before the completion of a work, when no more materials, are required for use in construction, steps should first be taken to dispose of all surplus materials, by transfer or sale, so that (1) the accounts of the work may promptly receive such credits as may be admissible under paragraph 10.3.13 of C.P. W.A. Code (2) the balance at credit of the suspense head "Materials" may be, as far as possible, represent the net cost of the materials actually used in construction, and (3) the surplus, balances awaiting clearance may be reduced to a minimum.

(vide Note below paragraph No. 10.3.14 of C.P.W.A. Code) (*Based on paragraph No. 10.3.15 of C.P.W.A. Code). Materials-at-site accounts:

364-A : As pointed out above the materials are purchased for direct use on work and the cost thereof is debited to the suspense head "Materials" of the concerned work. Subsidiary accounts for these materials are maintained. They are required to keep an effective watch over the materials issued direct to works and consumption thereof against the estimates of the contractor in accordance with the terms of their contract in cases where issues are agree to at the rate lower than the market rates. The various-forms of material-at-site accounts are referred to below:

C.P.W.A. No. 35-Used for general Major works.

C.P.W.A. No. 36-A/35-B-where the transactions are likely to be heavy an annual register is required to be maintained in sectional sub-divisional and divisional offices in Form No. 35-B giving a continuous record of the receipts issues and balances for all the months of a year. Mothly returns for the affected items are prepared in, Form No. 35-A in duplicate, by a Sectional officer for both receipts and issues and sent to the Sub-divisional office. One copy is retained by the Sub-divisional officer for posting his return in Form-35-B and the other sent to the Divisional officer for completing the Divisional return in Form No. 35-B.

C.P.W.A. Form No. 35-C & D : These forms for numerical account of minor works are maintained by the sectional officer and Sub-divisional officer, Form No. 35-C gives a continuous record in the form of annual register to show receipt issues and balances for each minor work and a monthly return of the affected items in prepared by the Sectional Officer in Form No. 35-D. At the end of each year or on completion of work or in the event of the charge passing from one Sectional Officer to another, a complete return in Form 35-D is prepared and sent to the Sub-division. These returns are not required to be submitted to the Divisional Officer.

C.P.W.A. Form No. 37 : Statement showing the quantities and values of materials used in construction.

This form is used for major works and on closing of the materials-at-side account in conjunction with C.P.W.A. Form No. 35, the quantities of principal items of materials used on the work are calculated in this form on the basis of the progress of work done on each sub-head.

Materials-at-site accounts should be maintained invariably in future for all works, viz. Major, Minor and Maintenance Repairs works as per para 367 of the Gujarat Public Works Department, Manual Vol. I, and according to para 237-A (ii) of the Central Public Works Accounts Code.

The most important Form C.P.W.A. No. 35 and the working in that form is explained below:

Total issues in that form on the closing of the work are posted against line A under each important items and the closing balance is worked out and shown against line B. The actual balance after it is noted against line C and the difference between these two is shown against line D and this difference will have to be settled by recovery from persons responsible, for the difference or charged to Sub-Head of work concerned as the case may be if the difference is a deficiency, are if surplus and found useful, it is taken on 'stock' account.

The difference in quantity and rates between A and E is shown against line F-paper Balance of unused materials. This difference may be due to (i) adoption of the method of determining the actual consumption in Form No, 37(2) unreasonable wastage or (3) shortage in some other form.

C.P.W.A. Form No. 38 : Register showing the clearance of the suspense head "Materials". The difference against line D in form 35 are dealt with in para-II of Form 38 and those shown against line F in Part-Ill of this form Partt-IV of the form is used for showing how the balance of unused materials is proposed to be disposed of.

The differences between the paper and the actual balance of materials at site of work are adjusted as under :

(a). Petty deficiencies and surpluses held to be due to the adoption of formula for determining the quantities used in construction are adjusted under the orders of Divisional officer by debit or credit to the sub-head concerned action, being taken separately, if necessary, to make suitable revision in the method in use.

(b) Shortage; and losses for which any contractors are held responsible should be adjusted by prompt recovery either in cash or by debit to their ledger, account. The recoveries should be credited to the work, making a suitable entry in the accounts to show the credit to the work. If the recovery is from other persons the debit should be transferred to Miscellaneous P.W. transfer entry;

(c) Other actual losses which are unrecoverable are written off under the orders of competent authority by debit to the 'sub-head contingencies' or to sub head of the work concerned or to a new sub-head to be opend for the purpose according to the statistical value of the recorded cost of final sub-head of work.

(d) Materials found in excess should be credited to the work under the appropriate sub-head and shown as 'receipts' in the column 'Materials' in the works accounts and also in the materials-at-site accounts.

(e) The cost of surplus materials which cannot be sold or transfer elsewhere or losses on account of sale or transfer or surplus stores at a reduced valuation should be adjusted in the works account by debit to the sub-head concerned and credit to the sub.-head 'Materials'.

Annual Verification of materials-at-site

The Stores on materials-at-site account are also required to be verified annually and differences dealt with as referred to in the proceeding paras

(a) A cement/asphalt consumption statement/register as per proforma detailed below should be maintained at the site of all works involving use of cement/asphalt thereon.

(b) The entries in the statement shall be item wise for cement consuming items where the cost of cement to be Used on the work is likely to exceed an amount of Rs. 10,000/- (ten thousand). In case of the rest, the entries may be against all the items combined.

(c) A copy of the statement should be sent daily on weekly to the Sub-divisional and the Divisional officer concerned accordingly as the consumption relates to works on which cement requirement is expected to be more than Rs. 20,000 or otherwise as over (b) above.

(d) It would be the primary duty of the Sub-divisional Officer concerned to watch the Use of cement oh the above statement at the time of the inspections and to exercise due control thereon by all means possible. The Executive Engineer should also exercise similar check control.

(e) The consumption of cement should further be verified with reference to the scale of cement (as may be prescribed) at the time of preparing checking and passing running bills of contractor at the Sub-Divisional and the Divisional level.

2. Normally under-use of cement in items involving use of cement is not permissible. However as the consumption of cement in an item depends upon several factors and this may vary in different cases a slight departure from the standard scale that may be prescribed will have to be made. In cases where the Divisional officers find that the consumption of the commodity is reasonably below the permissible limit as may be laid down hereafter, he may order payment of the item at a reduced rate. But there he feels that the under-consumption is unreasonably low he may take suitable action as the case may warrant.

3. In case where the consumption of cement is reasonably above the permissible limit he may allow payment at the tendered rate for the item concerned. But if the consumption is far in excess of the standard, he may warn the contractor concerned suitably.

*.................................. Circle.................................. Division

................................. Sub-division..................................

1. Name of the work:

2. Estimated cost of the work

and reference to technical sanction.

3. Amount of the accepted

tender and contract No.

4. Name of the contractor.

5. Dt. of commencement of work.

6. Time limit.

7. Seal of the office.

Certified that this register is issued for the above work and it contains pages 1 to ...............

Dy. Executive Engineer, .................. Sub-Divisions.

No elaborate account of consumption of steel i.e. M.S. Bars or twisted (Tor) bars is prescribed as the same can be verified and reconciled with the issues and the measurements of item of reinforcement. The accounts of cement is kept in the above register in the following proformas :

STATEMENT - 1

Showing the total requirement of cement on contract work.

Sr. No.

Item No.

Brief description.

Quantity Scale of consumption of cement per Unit.

Total quantity of cement.

Requirement of cement.

1 2 3 4 5 6 7

STATEMENT - 2

Programme for requirement of cement.

Sr. No. Quarter Requirement of cement consumption. Total 1 2 3 4

STATEMENT - 3

Showing particulars of cement issued to the contractor.

St. No. Date Indent No. & Gate Pass No.

Total quantity of cement issued.

Signature of supervisor.

Remarks

1 2 3 4 5 9

STATEMENT - 4

Showing the day-today consumption of cement.

Sr. No. Date Opening

balance Receipt Total Details of consumption

Quan-tity,

Item No.

Description of item.

Cement consumed.

1 2 3 4 5 6 7 8

Total cement consumed

Closing balance

Signature of the contractor.

Signature of the supervisor

Sign. of the checking officer.

Remarks

9 10 11 12 13 14

STATEMENT - 5

Details of work done and cement to be consumed therein at the end of the month.

Item No. Brief Descrip-tion Item.

First Bill Second Bill Quantity of Item.

Probable, estimate of cement consumption.

Quantity of Item.

Probable estimate of cement consumption.

1 2 3 4 5 6

Third Bill and so on Signature of Supervisor. Quantity of Item Probable estimate of

cement consumption. 7 8 9 10

Monthly abstract ;

1. Total quantity of cement consumed at the end of month

2. Actual quantity of cement consumed

3. Cement to be consumed as per theoretical calculation.

4. Variation.

5. Reasons for variation.

Note : The account of consumption of asphalt is also maintained in the above Statements-1 to 3 and 5. Day-to-day account of asphalt consumptions maintained in the following proforma B and C instead of in statement No. 4.

(* Vernacular GR B&.C DEPTT. No. CMT-1079/IB-100/90 dated 29-9-79.)

N. B. : The above statements ( Proforma ) are prescribed for cement consumption Register and hence maintenance of "materials at site account", in form 35/35-A would not be necessary.

(B) Register showing the consumption of asphalt.

Name of Division :

Name of Sub-Division t

Name of work:

Details, of work executed and consumption of asphalt

Date Opening balance

of asphalt Receipt of asphalt.

Total Location Work executed in SM

1 2 3 4 5 6 Asphalt used for Teak coat in kg.

Asphalt used for mix in kg.

Asphalt used for mix seal coat in Kg.

Total quantity asphalt used in kg.

7 8 9 10 Quantity of asphalt as per theoretical requirement in kg.

Balance of asphalt in drums

Signature of Karkoons

Contractor

Remarks

11 12 13 14 15

Register showing consumption of Asphalt mix (for hot mix plants.)

Name of Sub-Division.

Name of Division.

Name of work.

Work site/Plant site.

Trip detailed at work/plant site.

Sr. No. Date Description of item

as per tender. Vehicle No. Time Mode of Mts. as per

specification. 1 2 3 4 5 6

Total quantity of mix transported during the day content in Cmt. or Wt. in Mt.

Total area covered during the day.

Average thickness of course laid during the days at 30 M location in K.M.

Thickness recorded

7 8 9 10 Total Quantity of mix based on area covered & thickness obtained during the day.

Difference Temp of mix at work plant site.

11 12 13

Signature of Remarks. Karkoon Contractor Supervisor/ Asstt. Engr.

14 15 16 17

N. B. : The above statements (Proforma) are prescribed for asphalt consumption Register in addition to statement No. 1 to 3 and 5 referred to above and hence maintenance of "Material-at-site account", in form 35/35-A would not be necessary.

The prescribed printed register also contains pages for recording the test-result of the following quality control tests.

1. Cement concrete cubes taken and the result of their strength.

2. Section showing the test of cement i.e. strength obtained at the end of (a) first day (b) seventh day, fitness test-result, setting time test-soundness test, consistency test etc.

3. Section showing the result of the following tests of aggregate components like metal, gravel kapachi.

(a) Specific gravity, (b) water absorption (c) Impact value percentage (d) Aggrevation value percentage (e) Soundness percentage (f) Flakiness index (g) Stipping value (h) Shieve analysis result.

4. Section showing the results of following test of bricks.

(a) Compressive strength kg/cm.

(b) Water absorption percentage.

(c) Salt appearance.

(d) Dimension tolerance.

5. Section showing the results of the following tests of cement tiles; :-

(a) Water absorption test.

(b) Transverse strength in

(i) Wet and (ii) dry condition and

(c) Aggretion MM.

Such warnings, if they are not heeded to by the Contractor or are ignored by him, should be a sufficient cause to view the case seriously and to recommend suitable action against him amounting even to black-listing him.

4, It is not possible to lay down a standard scale of element consumption for all works spread over the State. The Executive Engineer are, therefore, directed to analyze the items, the cement component thereof should form the basis for proforma referred to in the para 1 (a) above. In the event later, experience suggests changed in the formula arrived at as above for various cement mixtures necessary change may be carried out with proforma after obtaining prior approval of the Superintending Engineer.

5. It is hardly necessary to emphasis here that basis of cement consumption as may be worked out for Schedule 'A' of the draft tender papers should also be based on the instructions contained in the above paragraph.

6. The question whether any variation should be allowed in scale of consumption as may be worked as per above, as a result of various factors, is left at the discretion of the Superintending Engineer who may prescribe broad details for guidance of the Executive Engineers so as to avoid frequent reference to him from Executive Engineers and consequent delay in passing the bills.

7. It is hardly necessary to emphasis here that cement is a controlled commodity and therefore its issue on work needs to be carefully regulated, watched and controlled. It is not necessary that; cement should be issued in large quantity, for in excess of requirement on works over a period longer than considered reasonable. As far the items excepting cement and asphalt, Forms 35-A, 37 and 38 should be used and maintained.

REGISTER NO. 1

Daily receipt of materials.

Materials at site accounts of maintenance and repairs.

Name of Section............................. Name of Sub-division......................................

Sr. No. Date Item Receipt Order No. Name of supplier of material.

1 2 3 4 5 6

Reference No. and date of cheque of amount of bill paid.

Remarks Measurement Book No.

Page No.

7 8 9 10

REGISTER NO. 2

Daily consumption of materials.

Name of Section...................................... Name of Sub-Division………………………….............

Sr. No.

Complaint or call notice NO. & Date.

Block and Unit No

Date of consumption.

Item Total quantity issued.

Signature of person in whose premises the materials are consumed

1 2 3 4 5 6 7

Quantity of surplus materials returned.

Signature of person who rec-eived back material.

Quantity of material actually consumed.

Dismantlement of materials obtained

R E M A R K S

Item Qty. Signature of person who received back material.

8 9 10 11 12 13 14

REGISTER NO. 3

RECEIPT, ISSUE AND BALANCE OF MATERIALS Name of Section...........................…………..Name of Sub-Division........................................... Sr No.

Date Item Opening balance Receipt Total

1 2 3 4 5 6

Consumption Closing balance Signature of karkoon Remarks. 7 8 9 10

REGISTER NO. 4

RECEIPT AND ISSUE OF MATERIALS DURING THE MONTH

FROM..............19 TO...............19 Name of Section........................... Name of Sub-Division............................... Sr. No.

Item Opening balance Receipt during the month.

Total Consumption during the month.

1 2 3 4 5 6

Closing balance Signature of karkoon Remarks 1. Reference to (Mea-surement Book No. and page No. in respect of consumption.).

7 8 9

* 364-A. (i) :When materials are issued direct to a work, their cost is either treated as a final charge or debited to the suspense to head "Materials" in the accounts of the work, as prescribed in paragraph 10-3-7 of C.P.W.A. Code. See also paragraph 10-5-14 of C.P.W.A. Code.

(b) When the suspense head "Materials" is operated upon (Paragraphs 10-5-7 and 10-5-14 of C.P.W.A. Code.) a detailed account of principal items of materials i.e. those items, the estimated cost of which exceeds Rs. 2,000/- each, showing the receipts issues and balances, should be kept in Form No. 35, so that the total issues of each Principal item may be watched with reference to the estimated requirements.

(c) When the cost of materials issued to a minor estimates is adjusted at once as a final charge ( paragraph 10-5-12 of C.P.W.A. Code), no detailed account in Form 35 is necessary, but if there is an accumulation of materials for a number of works, a simple numerical account may be maintained at the discretion of the Divisional officer.

Note : Notwithstanding the provision contained in clause, (c) above, a numerial account in Form 35 should be maintained in respect of principal items, in so far as minor works costing more than Rs. 20,000/- are concerned even though the cost of materials issued to such works will be charged straightway to Final Charges in the works accounts.

(d) The cost of petty items of materials, i.e. those estimated to cost Rs. 2,000/- and less should be charged abinitio to the subhead concerned in the accounts of the work and a numerical account (Form 35) in respect of such items need not fee kept

( * Based on paragraph No. 10-3-12 of C. P.W.A. Code.)

+ 364-A. (2) : When provision is made in the abstract of estimate separately for 'Labour' and 'materials' under any sub-head the account of the cost of all materials issued to the work from stock, or by purchase, manufacture or transfer, should be kept under a single head entitled 'materials' the sanctioned amount of which should be taken to the equivalent to the aggregate provision for 'materials' in the estimate. This should be treated as a suspense head and the details of it recorded in Form 35 (vide paragraph 10-3-12 of C.P.W.A. Code) which should accompany the works Abstract. The 'Labour' divisions only will thus appear in the "Works abstract as separate sub-heads of final outlay. During the progress of the work, the expenditure recorded under those sub-heads, will be exclusive of the cost of materials, but on the completion of the work the gross cost of each sanctioned sub head of work, inclusive of the cost of materials, should be placed on record by making entries in the Register of works, in the manner indicated in paragraph 10-3-18 of C.P.W.A. Code.

Note : In order to ensure proper maintenance of Form 35, two alternate registers may be maintained, one being submitted in original to the divisional officer along with the works Abstract and the other used in next month.

(+Based on paragraph No. 10-5-7 of C.P.W.A. Code.)

* 364-A. (3) : Unused balances of materials charged direct to works should be verified at least once a year in the manner prescribed in paragraph 154 of Central Public Works Department Code. Whenever, this verification made; a report of verification of the materials should be prepared by the Sub-Divisional officer in such form as may be prescribed by the local Administration in consultation with the Accountant General and submitted to the Divisional office of C.P.W.A. Code.

Note : The rules in paragraph 7-2-36 and 7-2-37 of C.P.W.A. code regarding verification of stock apply mutatis mutandis to verification of materials-at-site of works with the exception that the Value of materials found in excess and recoveries of shortage / losses, if any should be credited to the appropriate sub-head(s) of the work.

(*Based on paragraph No, 10.3.14 of C.P.W.A. Code.)

* 364-A. (4) :After completion of a work, the theoretical calculations of the principal items of materials used on each should be made in the Register showing the clearance of Suspense head "Materials", Form 38, and compared with the quantities issued as per Form-35.

On the basis of theoretical calculations, the sub-head "Materials" should be cleared by debiting the cost of materials to the concerned sub-heads at the standard issue rates of the maket rate (in the case of items not borne on the Stocks of the Department) prevailing at the time of completing of the work, any plus or minus balance being transferred to the Sub-Head 'Additional Charges for Materials, issued to Contractors / Direct to works" See paragraph 10.5.10 of C.P.W.A. Code.

( * Based on paragraph No. 10.3.18 of C.P.W.A. Code.)

364-B : The difference between the account of stock, tool and plant and materials-at-site accounts in shown below.

Stock Tools &. plants Materials at site accounts.

1 2 3

1. Both quantity and value accounts are kept.

Only quantity a/cs. are kept.

Both quantity and value accounts are kept in respect of Major works.

2. The value of stock is de-bitted to the sub — head"stock" of suspense under the major head concerned.

The cost is debited to the final minor head "Tools and Plan" or direct to the work for which it is purchased.

The value of materials for which materials-at-site account is kept is debited to the account of the work under the sub-head "Suspense-Materials" in respect of Major works and to the " final head of works in respect of minor works.

3. The register of stock is closed half yearly, on the 31st March and the 30th September.

The Register of Toolsand Plant is closed annually on the 30th [September.

The materials-at-site account is closed after the completion of the work by transfer of the value of articles consumed to the sub-head of works and disposal of surpluses.

4. The value of stock lost,stolen or found diffident is credited to stock by debit to miscellaneous P.W. Adv-ance pending recovery of write off.

The articles lost etc. will be shown in the numerical return until their write-off is sanctioned by competent authority.

The articles and their value is not affected unless orders of the competent authority for adjustment are received.

5. The value of stock found surplus is credited to re-venue or receipt as the case may be and the articles are shown as receipt in the stock accounts.

The surplus articles are taken oaer in the return of Tools and Plant without adjusting the cost thereof.

Surpluses are shown as receipts.

365. A similar verification of the unused balances of materials must invariably be made on the completion of a work but on or before the completion of a work, when no more materials are required for use in construction. Steps should first be taken to dispose of all surplus materials by transfer or sale, so that (1) the accounts of the work promptly receive such credits as may be admissible, (2) the balance at debit of the suspense head "Materials" may, as far as possible, represent the net cost of materials actually used in construction, and (3) the surplus balance awaiting clearance may be reduced to minimum.

The report in P.W.D. Acctt. Form No. 37 ( PWD ) Standard Forms Nos. 414-E and Fin. Form No. 23 should in this case set forth both quantities and values throughout.

366. If the Gazetted Officer or subordinate in direct charge of the work, the accounts of which are kept by sub-heads, is transferred before the accounts of it are closed, the unused materials at site of the work should be verified by the relieving officer in company with the relieved officer and the report prescribed in paragraph 364 should be prepared by the sub-divisional officer and submitted to the Divisional Officer.

367. A report is required and annually of the physical, verification and the value of materials at site of works, the accounts of which were open on the last day of the financial year. This report should be prepared in P.W. Acctt., Form No. 37 (P.W.D. Standard Forms No. 414-E and 415-E

and Fin. R. Form No. 23) and submitted to the Divisional officer, on completion of work, but it is not necessary that the balances should be verified at the close of the year if :

(1) The work has been under construction for not more than three months.

(2) The accounts of the work are expected to be closed within three months.

(3) The balances were verified at any time during the year.

When the balances are not verified at the close of the year, the figures against line C, 'paper balances of unused materials of the report should be assumed to be the value of the materials at site and lines D and E should be left blank.

368. The foregoing rule, are primarily intended for cases chere detailed accounts are kept in P.W. Acctt. Form No. 35 (P.W.D. Standard Forms R. Form No. 422.) In other cases the sub divisional officer should make his own arrangements to verify the unused balances.

(i) Works abstracts and working estimates, (ii) Records of charges in the works abstracts.

369 : An account of all the transactions relating to a work during a month whether in respect of cash stock or other charges, should be prepared by the Sub-divisional officer in one of the works abstract forms. In the case of Major Estimates, a separate account should be maintained for each sub-head estimated to cost not less than Rs. 7,500 and the remaining sub-heads should be lumped together, but see Note 1 below. For such works, the detailed form of works, Abstract A, Form 33 should be used. For other Miner Estimates, the simpler form works Abstract B, Form 34, should be used in which the account of the final outlay is not kept by sub-heads.

The estimate, account and completion certificate of petty works i.e. works costing not more than Rs. 5,000 each, should fee prepared in single form, petty works requisition and account, Form 32, and separate works abstracts and Registers of works are not necessary.

Note 1 : In the case of major works executed through contractors, with whom agreements for completed items of works have been entered into, all necessary details i.e. uptodate quantities, rates amount paid for each item of works as well as totals pertaining to each sub-head are available in the contractors' bills. The maintenance of accounts by sub-heads is therefore, not necessary in such cases.

Note 2 : Percentage charges on account of establishments, tools and plants, and Accounts and Audit, levied on works expenditure, under Rule-4 of Appendix 4 of C.P.W.A. Code should not be shown in works abstracts and Registers of works though they are eventually included in the cost of work.

Note 3 : The Superintending Engineer may dispense with the maintenance of accounts by sub-heads for any work if he considers that the circumstances of the work render such accounts useless or impossible to maintain. In such cases a copy of the orders, specifying the reasons, should be forwarded to the Accountant General.

*369 (I) Ordinarily there should be one woks Abstract monthly for each working estimate, but if the estimate is for a large work which is divided into several sub-works, it will usually be found convenient to prepare a works Abstract separately for each sub-work.

(*Based on Paragraph No. 10.5.2 of C.P.W.A. Code).

(II) Classification & Record of Final Charges : (a) Major Estimates.

*369,.(II) The divisipn of a Major Estimate into sub-,head for the purpose of accounts is guided usually by the classification sanctioned in the abstract of the estimate. It is intended to purchase or supply materials and to employ labour for construction separately (whether by contract or by departmental agency), the abstract of the estimate should be so framed as to shown separately for each distinct item of artificer's work (1) the cost and quantity of 'labour' and (2) the cost of materials, but if this is not the case, e.g., when any item of work is to be executed by contract and it .is proposed to contract for the completed items of work, the abstract of the estimate may show merely the quantity and cost of each item of work. In all cases, miscellaneous charges of a general nature which do not pertain to any sub head on particulars, may be treated as separate sub-heads, being grouped under one or more heads, e.g. "Work-charged Establishment", Contingencies etc. see paragraph 11 and 88 of Central Public Works Department Code.

Note : When the number of sub-heads of an estimate is large, it will be found convenient to assign a number to each sub-head and to prefix this number to the name of the sub-head whether it is used on Vouchers, works, Abstracts, Registers or Works or other accounts.

(*Based on paragraph No. iG.5.3. of C.P.W.A. Code).

369-A (a) : The account of each sub-head in the works abstract should ordinarily exhibit :

(1) "amount" i.e. total charges finally classified under the sub-head;

(2) "Progress" i.e. total quantities executed from time to time, and

(3) "rate of cost" i.e. cost per unit on the basis of the recorded "amount" and "progress".

(b) In the case, however, of sub-heads which have been lumped together under paragraph 369 or sub-heads representing items of work which cannot be expressed in quantities, no quantities are shown in the abstract of estimate and the record of "progress" and "rate of cost" in the accounts is not necessary, the entries in the "amount" column being sufficient.

(c) In other case the "progress" and "rate of cost" should be recorded in the accounts both during the progress of construction and on completion of work, but the monthly record thereof under any sub-head may, during the progress of construction, be dispensed with in the following cases under the written orders of the Division officer which should specify reasons :

(1) If the duration of construction under the sub-head is not expected to be more than three months.

(2) If the quantities executed are not in the same unit as those specified in the estimate or they cannot be expressed even, roughly except on or towards the completion of the work.

370. After a Major Estimate has been sanctioned it may be decided to make a change in the method originally contemplated for the execution of the work. In such a case the original abstract should be recast in accordance with the instructions laid down in paragraph 146. The details of cost and quantities already approved by competent authority should be rearranged and the revised abstract should be approved by the Divisional officer, *and thereafter treated as the sanctioned abstract of the estimate for all accounts purposes-

(*partly based on paragraph No. 10,5.4 of C.P.W.A. code).

* 371- If the number of sub-heads in the working estimate for work or sub-work is large, it is permissible to break up the estimate into two or more parts and to treat each part as a sub-work for the purposes of accounts, but no part of an estimate can be separated from the rest, if any contract for the execution of work connected with it covers also work connected with the other parts.

It is advisable to adopt this course if one or more parts of work or sub-work are completely executed along in advance of the others and no useful purpose will he served by keeping open the accounts of the completed parts.

( * partly based on paragraph 10-5-5 of C.P.W.A. Code).

* 371 (1) : When provision is made in the abstract of estimate separately for "labour" and "materials" under any sub-head, the account of the cost of all materials issued to the work from stock, or by purchase, manufacture or transfer, should be kept under a single head entitled ''Materials" the sanctioned amount of which should be taken to be equivalent to the aggregate provision for "materials" in the estimate. This should be treated as a suspense head and the details of it recorded in Form 35 (vide paragraph 10.3.12 of C.P. W.A. code) which should accompany the works Abstract. The "labour" divisions only will thus appear in the works abstract as separate sub-heads of final outlay. During the progress of the work, the expenditure recorded under those subheads will be exclusive of the cost of materials. But on the completion of the work the gross cost of each sanctioned sub-head of work, inclusive of the cost of materials should be placed on record by making entries in the Register of works, in the manner indicated in paragraph 10.3.18 of C.P.W.A. Code

Note : In order to ensure proper maintenance of Form-35, two alternate registers may be maintained, one being submitted in original to the Divisional officer along with the works abstract and the other used in the next month.

( * Based on paragraph No. 10 5.7 of GP.W.A. Code).

%%371 (2) : When the sub-heads of a work are divided into "labour' and 'materials' the "Rate of cost" of the labour charges relating to each sub-head can be watched separately and the necessary control over the expenditure oh materials can be exercised through the suspense head "Materials" and the detailed statement in Form 35 supporting the entries under that head. It is unnecessary therefore, for purposes of financial control over the outlay, either to record in the Works

Abstract, month by month during the progress of construction, the outlay on the materials to each sanctioned sub-head of the estimate or, to strike the inclusive "rate of cost" of the whole sub-head monthly.

(%%based on paragraph No. 10.5.8 of C.P.W-A. code).

@@ 371 (3) :The charges classified under a final sub-head should include all ordinary expenses incidental to construction. If any part of a work is pulled dawn and rebuilt to any serious extent, the extra charges for construction should ordinarily be debited to the sub-head concerned unless they are recoverable from the contractor under the terms of his agreement. But if the amount involved be so large as to affect sensibly the cost or rate of the sub-head, it may be detailed to the sub-head "Contingencies" instead or, with the sanction of the competent authority, to a new sub-head additional to the original sanctioned sub-head of the estimate.

(@@ Based on paragraph No. 10.5.9 of C.P.W.A. Code).

§§371(4) In the accounts of Major Estimates, a final sub-head entitled "Additional charges for Materials issued to Contractors/ Direct to works" should be open for the record of under mentioned, debits/credits.

(i) Difference between the rates charged to the contractors under paragraph 10.3.2 or 10.3.3 of C.P.W.A. Code as the case may be, and the actual cost to Govt, vide paragraph 10.5.6 of C.P.W.A. code.

(ii) Carriage and incidental charges in connection with the materials issued to contractors, if under paragraph 10.8.1 of C.P.W.A. Code they are chargeable to the work,

(iii) Balances outstanding under suspense head "Materials" after transferring the cost of materials to the various sub-head,, the paragraph 10.3.18 of C.P.W.A. code.

(§§ Based on paragraph No. 10.5.10 of C.P.W.A. code)

* * 371 (5). If any receipts of recoveries are credited under the rules to the accounts of a Major Estimate, a special sub-head should be opened in the Works-Abstract for the reception of all such credits.

(** Based on paragraph No. 10.5.11 of C.P.W.A. Code).

(b) Minor Estimates :

366

371 (6): The account of all final outlay on a Minor Estimates should be kept in a single column, headed "Final charges", in work Abstract, Form 34.

( Based on paragraph No. 10.5.12 of C.P.W.A. code)

III. Suspense Accounts,

(a) General.

*371 (7) : In addition to the head "Final charges" of the final sub-heads in the case of Major Estimates, a few suspense accounts are opened in works abstracts to record transactions of a temporary character which are either not adjustable as final outlay in the accounts of the works concerned or the correct classification of which cannot be determined immediately.

These accounts are :

(1) "Materials"-for the record of the cost of materials issued direct to work.

(2) Contractors-Advance Payments for the record of advance payments and of their recoveries.

(3) "Contractors-Secured Advances"-for the record of secured advances and of their recoveries.

(4) "Contractors-Other Transactions" for the record of all other debits or credits to contractors awaiting settlement, and

(5) "Labourers"-for the record of unpaid wages of labourers and of their subsequent payment and,

(6) "Land Acquisition"-for the record of advance payments to the Land Acquisition Officers and of their subsequent Adjustment.

(*'Based on paragraph No. 10.5.13 of C.P.W.A. Code).

367 (b) Materials Accounts.

* 371 (8) : The Suspense Accounts "Materials" has already been referred to in paragraph 10.5.7 of C.P.W.A. Code. This account should be opened in the Works Abstracts of Major Estimates if materials are issued direct to works.

So far as Works Abstracts are concerned, this account is never cleared, Sub-divisional Officers should regard it as a temporary sub-head for the receipting of all charges on account of direct issues of materials. The responsibility for clearing the head by transferring charges to the final sub-head of work when closing the accounts of the work in the Register of works, rests with for Divisional Office, vide paragraph 10.6.6 of C.P.W.A. Code.

( * Based on paragraph 10.5.14 of C.P.W.A. Code).

(c) "Contractors and Labourers" Accounts. 371 (9): Advance payments made to a contractor under the provisions of paragraph 10.2.25 of C.P.W.A. Code should not be charged of as final outlay on the work or under any sub-head of it. A suspense head "Contractors-Advance payments" should be opened in the Works Abstract (Form 33 or 34), as the case may be for the record of advance payments and their subsequent Adjustments.

( Based on paragraph No. 10.5.15 of C.P.W.A. Code).

0=0 371 (10) : Advances made to contractors and suppliers under paragraph 10.2.24 of C.P.W.A. Code whether on the security of materials or otherwise as well as all recoverable payments made under proper authority to labourers and others on behalf of contractors, should be treated as advances made on account of the work concerned. They should not be charged to the general suspense head "Miscellaneous Work Advances" but incorporated in the Work Abstract as suspense transactions. The head ''Contractors-Secured Advances" is intended solely for Advances made to contractors, on the security of materials brought to site under paragraph 10.2.24 (a) of C.P.W.A. Code and the head "Contractors Other Transactions" should be used for all other transactions including the advances. made under paragraph 10.2.18.

(0=0 Based on paragraph No. 10.5.16 of C.P.W.A. Code).

^ ^ 371 (11) : The head "Contractors-Other Transactions" is intended also for watching the ultimate payment of the unpaid balances of contractors' accounts. Similarly the head "Labourers'" is meant for the clearance of the unpaid wages of labourers. If a Running Account Bill or Muster Roll is only partly paid, the total amount due thereof as value of work done or suppliers made should be brought to account in the Works. Abstract as final charges or as expenditure on the sub-heads concerned, and the amount remaining unpaid should be shown as a minus entry in the appropriate suspense. Column "Contractors-Other Transactions" or "Labourers".

(^^ Based on paragraph No. 10.5.17 of C.P.W.A. Code).

* 371 (12) : The forms of Works Abstract (Form 23 and 34) provide a column for each of the suspense accounts enumerated in paragraph 0.5.13 of C.P.W.A. Code. The use of the head "Materials" is explained in paragraph 10.5.7 of C.P.W.A. Code and the foot-notes printed on the forms of the Works Abstract explain the mode of making both original and adjusting entires under the other suspense heads.

(* Based on paragraph No. 10.5.18 of C.P.W.A. Code.)

* *371 (13) If any wages of labourers remain unpaid after the completion of a work, the accounts of the work may be open for a period of one month, which may be extended to three months at the direction of the Divisional Officer. Thereafter the accounts of the work should be closed, the balance under the suspense head "Labourers" being left unadjusted. This amount should be in any Completion Report or Statement that may be prepared under the rules in paragraph 06 of the Central Public Works Department Code,.by a special remark, as a liability against the work, and it should be executed from the total expenditure on the work, so as to arrive at the amount actually brought to account.

Note : If unpaid wages of labourers are claimed and paid subsequently to the closing of the accounts of a work, the payment should ordinarily be charged against a fresh estimate under the same head of service as the original work, a suitable note being recorded by the divisional office against the closing entry relating to the original work in the Register of Works. Where, however, it may prove more convenient, the accounts of the work may be reopened at the direction of the Divisional Officer.

(* * Based on paragraph No. 10.5.19 of C.P.W.A. Code).

*371 (14) : The accounts of a contractor should be closed as soon as his contract is completed. If he delays to receive final payment for more than one month after the final bill has been passed, a note to this effect should be recorded of the bill, the account of the work as passed on the bill should be incorporated in the Works Abstract on the authority of the bill and the balance due to him should be removed from the accounts of the work may be credited to the head "Public Works Deposits", to be dealt with thereafter under the rules relating thereto. If the final account of a contractor shows that he has already been overpaid or that the account closes with a balance due by him, the account should be settled by a recovery in cash or otherwise, but if immediate recovery is not practicable, the balance should be removed by credit to the head Misc. Work Advance.

Note : Where the amount of a bill is credited to the head "P.W. Deposits" under the provisions of this para, but the contractor subsequently obtains a decree from a court, the entire expenditure in satisfaction of the decree should be charged on the Consolidated Fund of India in teams of Articles 112 (3) (f) of the Constitution irrespective of the fact that a part of the amount might already have been voted out of the Consolidated Fund and kept as a Deposit in Public Account. Before making payment in satisfaction of the court decree, the amount standing to the credit of the contractor under P.W. Deposits, should however, be cleared by reversing, the initial adjustment. These provisions will not, however, be attracted where a refund of security deposit or revenue is made in satisfaction of a court decree, as such an item cannot be treated as an item of expenditure within the meaning of Article 112 (3) (f) of the Constitution.

(* Based on paragraph No. 10.5.20 of C.P.W.A. Code).

372-A. : An expenditure book should be maintained in all sub-divisional offices in Form P.W.D. 650-E and 650-F in addition to the works abstract in order to enable the sub-divisional officers to exercise proper financial control over the expenditure.

373. If any liabilities of work are incurred on behalf of contractors under the provisions of paragraph 345, arrangements should be made for withholding sufficient balances from their bills or for making necessary recoveries from them in due course.

374. After the close of each financial year Superintending Engineers, and the Electrical Engineer to Government should report to Government cases where undue delay has been caused in settling the claims of contractors.

(iii) Records of Progress:

375. Entries of Progress in the works should be supported by derails in the statement provided for the purpose on the reverse of the works abstract form. These details should be furnished by the Engineer or subordinate incharge of the work of by any Executive Officer or subordinate detailed for the purpose, and should be based on entries already made in the measurement book, their compilation from measurement books, vouchers or other records by members Of the office establishment should not be permitted.

The following points should be specially borne in mind :-

(i) Only "Quantities" actually measured are reported as "progress".

(ii) The progress reported should specify the Quantities executed upto date, sets of earlier measurements covered or super seded by later ones being ignored.

(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 the work executed upto the required standard.

Note : It is recognized that perfect accuracy cannot always be secured in making intermediate reports of progress. A fairly reliable record is all that is necessary, but if the nature of the works makes in impossible or difficulty to achieve this in practice, report of progress may be dispensed with in case covered by para 369-A.

VI. Preparation completion and disposal of works Abstracts.

*375 (i) The works Abstract should be prepared in sub-divisional office in the first instance. It should be posted day by day from the Cash Book and the connected bills of contractors and suppliers, cash refunds and readjustments of final charges being posted as minus entries. At the end of the month stock and adjustment transactions should be added, writes back of final charges being posted as minus entries: In the detailed statements provided for the purpose quantities of work executed should be posted from measurement books or other sources and the closing balances of contractors accounts should be detailed so as to prove the correctness of the up to-date totals under the suspense head (1) "Contractors-Advance Payment", (2) "Contractors-

Secured Advances", and (3) "Contractors-other Transactions". The closing balances arrived at under the suspense head "Labourers" in each case, should be agreed with the connected record of unpaid wages and its correctness should be certified over the dated initial of the Sub-Divisional Officer. The works Abstract should then be forwarded in original to the Divisional office, where all necessary completing entries will be made in respect of the direct charges and adjustments made by the Divisional Officer and the Abstract checked and closed under the supervision of the Divisional Accountant, who should record a certificate in the following form : "This abstract has been checked under my supervision. I have personally compared all the items in the "Details of contractors" closing balance with the Contractors' Ledger and found them correct

Note : 1 : The posting of stock and adjustment transactions may, if preferred, be done entirely in the Divisional office.

(2) Postings made in the Sub-divisional office should be in black ink and all postings and corrections made in the divisional office in red ink.

(3) Office copies of Works Abstracts need not be kept, as the original are returned by the Divisional office after completion. Before the Works Abstracts are sent to the Divisional office, the up-to-date totals should be entered in advance in the returns for the following month and these should be corrected, in necessary, on receipt back of the works Abstract from the Divisional office.

(* Based on Paragraph No. 10.5,25 of C.P.W.A. Code).

* * 375, (2) When finally completed in all respects all the works Abstracts of a month should be examined by the Divisional Office any explanations necessary called for from the Sub-Divisional Officer. The monthly examination of the Works Abstracts in an important part of the duty, of the Divisional officer and must not be omitted. He must initial (any date) them in taken of the per-formance of this duty.

(* * "Based on paragraph No. 10.5.26 of C.P.WA. Code).

(i) Forms of Registers of Works and their preparation.

* 375 (A) : The permanent and collective record of the expenditure incurred in the division, during a year, on each work estimated to cost more than Rs. 5,000, is the Register of work. This record is maintained in the Divisional office.

(B) : There are two forms of Registers of Works corresponding respectively to the two forms of Works Abstracts (Forms 33& 34) for Major and Minor Estimates. The detailed form 40 should be used for Major Estimates other than those referred to in Note-1 below paragraph 10.5.1 of CPWA code and the simpler from 41 for Minor estimates. In respect of petty works no record is necessary beyond the petty works Requisition and Account, Form 32, which is self-explanatory.

( * Based on para 10 6.1 of C.P.W.A. Code).

* 3?5-(B) The registers of works are posted monthly from works Abstracts. A separate folio or set of folios of Form 40 should be assigned to each Estimate but entries relating to two Minor Estimates can be made on a single page of Form-41. When separate works Abstracts are prepared, under paragraphs 10.5.2 and 10.5.5 of CPWA code, for the sub-works or parts of a Major Estimate, the transaction relating to each Works Abstract should be posted separately and an abstract for the entire work should be prepared on a separate folio or set of the folios for comparing the cost of the work and its sub-work with the provision in the estimates. The following instructions should receive special attention.

(a) The Register of Works is not a classified account of works; for facility of reference it should be supplied with an index which should be sub-divided under the prescribed heads of account classification.

(b) The sanctioned amount of estimate should be entered in respect of each work. When supplementary estimates are sanctioned, the additional amounts sanctioned should be entered below the corresponding amounts of the original estimates and both totaled. But when a revised estimate is sanctioned, the account of the original estimate should be closed and the revised estimate should be entered on a fresh folio, prominently maked "Revised Estimate" in red ink, and a reference to the folio on which the original estimate is to be found should be entered thereon.

(c) In the case of works for which specific, appropriations are sanctioned individually vide rule-35 of Appendix-5 of C.P.W.A. code, the amount of appropriation for the year should be noted in the register at the top of the page, and additions or deductions made during the year being noted in the same place.

(d) The black vertical columns in Form-40 should be utilized for the final sub-heads of the estimates for as many of the suspense heads as may be operated upon, but the sub-columns for "quantity" and the horizontal columns for "rate of cost" should be left blank in respect of sub-heads for which there are no quantities in works Abstracts, vide paragraph 10.5,6 of C P.W.A. Code.

(e) In Form-41 the final charges on works should be posted in the column "Total value of work done" and the single column "Suspense Accounts" should embrance the transactions under all the suspense accounts,

(* Based on paragraph No. 106.2 of C.P.W.A. code) ' II. Examination by Divisional officer :

* 375-(C) Before the date of submission of the monthly accounts to the Accountant General, the posting of the Registers of works should be completed and Register should then be laid before theDivisional Officer for review. The monthly account of each work on which there has been expenditure, during the month should be initialled (and dated by the Divisional Officer in the column set apart for the purpose, in token of his having examined the entries and found then correct. Actual as well as probable excesses, whether in the total cost of a work or sub-head or in the rate of the cost of a sub-head should receive special attention, and works slips in Form 39 should be prepared and submitted to the Superintending Engineer, when necessary vide paragraph-36 and 46 of Central Public Works Accounts Code.

Note : If the transactions of a Division are very large, the Divisional officer may allow an extra period of a few days for the

completion of the Registers of works, but the submission of the monthly accounts to the Accountant General and the completion of the work Abstracts (Paragraph of 10.5.25 of C.P.W.A. code should not be delayed on this account.

Note1 2 : It should be seen, with special reference to works on which there have been only petty or no transactions during the previous two or three months, if there are circumstances justifying the retarded progress of expenditure. If any such works have been stopped or are known to be nearing completion, the delay in closing their accounts should be enquired into; see also paragraph 10.6.4 of C.P.W.A. code. If the slow progress of expenditure is due to delay in measuring work done or in setting up bills, the caused at work should received attention.

(* Based on para No. 10.6.3 of C.P.W.A. code)

Closing the accounts on completion of work : ...

376; It is important to close the accounts of works as soon as possible after the actual work of construction is completed (see paragraph 286). If there is necessarily and delay in the closing of the accounts, it should be seen in particular that further charges are not incurred without the permission of the Divisional officer.

Note : The date of completion of work is the date on which it is finished, and not the day on which final measurements are recorded by the Engineer-in-charge so far as works executed on regular contractors in which a time limit as specified are concerned.

* 377. Before the accounts of work can be clased on its completion, it should be seen that any adjustment of cost necessary under the rules e.g., paragraph 60 of Central Public Works Accounts Code, and paragraph-6 (c) of Statement 'A' in Appendix of CPWA code, have been duly made in the accounts, that all liabilities not originally brought to account have either been liquidated or since brought to account and that the balance under the suspense accounts ''Con-tractor" and "Labourers" "Land Acquisition" have been cleared, vide paragraph 10.5.8. to 10.5.21 and 10.5.21 (A) of C.P.W.A. code if the whole or any part of the expenditure on the work is recoverable from another department, Govt. Local body or individual, action should be taken to effect or complete the necessary recovery before the accounts of the work are closed.

( * Based on paragraph No. 10.6.5 of C.P.W.A. code.)

* 377- (1) The steps to be taken to clear the suspense head "Materials" have been detailed in paragraph 10.3.18 of C.P.W.A. code.

(* Based on paragraph No. 10.6.6 of C.P.W.A. Code.)

*377. (2) The sub-head "Additional Charges for Materials issued to contractors/Direct to works" (Para 10.5.10 of C.P.W.A, code) should receive the special attention of the Divisional officer who should, if necessary, investigate large closing balances under this head before permitting the accounts of the work to be closed. It is not necessary to clear this head by transferring the charges booked under it to other final sub-heads, but profits or losses which are not clearly traceable to known differences between the rates chargeable to contractors and the actual cost to Government, should not be accepted as correct without close examination.

(* Based on Paragraph No. 10.6.7 of C.P.W.A. Code.)

* 377. (3) The accounts of annual maintenance estimates must be closed in the month fixed by the local Administration under paragraph 110 of the Central Public "Works Accounts Code, as the last month of the working year for the purpose. Ordinarily it should be possible to complete all the repairs work and to settle the account of contractors and other suspense accounts, before the remains to be done and, in accordance with paragraph III of the Central Public Works Department Code, it is proposed to carry it on to completion, action should be taken as under :

(1) The expenditure incurred in the next working year should be treated as expenditure against the annual maintenance estimates for the year.

(2) The suspense account of the work should be closed in the last month of the working year, by transferring balances of all those accounts to the general suspense accounts "Public Works Deposits" or "Miscellaneous Works Advances" as the case may be, which should .be relieved in the following month by re-transferring the balances to the suspense accounts concerned in the accounts of the maintenance estimate for the next working year. All unsettled liabilities and assets should then be treated as those pertaining to the next working year's estimate.

( * Based on Paragraph No. 10.6-8 of C.P.W.A. code) (b) Closing entries and review of expenditure.

* 377 (4) (a) When the work is completed and the accounts of it have been settled and written up indicated in paragraph 10.6.5. and 10.6.6. of C.P.W.A. code a double red ink line should be rules below the final entries and a note made in red ink"

Work completed in 19...............". This note shall be signed by the Divisional Officer in token of his satisfying himself that all action has been taken under those paragraphs. It will be the authority for treating the account of the work as closed, and a work should not be reported as completed in the divisional accounts unless this authority has been placed on record.

(b) If it is a Deposit Work, steps should be taken promptly to surrender the unexpended balance, if any, of the deposit with the approved of the Divisional Officer.

(* Based on paragraph No. 10.6.9 of C.P.W.D. Code)

(i) Excesses passed by Divisional Officer :

* 377(5) If the total expenditure on the work is in excess of the sanctioned estimates and the excess is passed by the divisional officer under his powers, the words "Excess passed by me" should be added to the completion note recorded under paragraph 10.6.9 of C.P.W.A', Code.

(* Based on paragraph 10.6.10 of C.P.W.A. Code)

378. When a detailed completion Report in P.W. Account Form No. 44 (P.W.D. Standard Forms Nos. 401-E and 401-A-E, and Fin. R Form No. 25) is prepared or the item included in consolidation completion statement of works and repairs in P.W. Actt. Form No. 45 (P.W.D. Standard Form No. 405-E and Fin. R. Form No. 24) as may be required by paragraph 286 in the event of the excess being not within the Divisional Officers power to deal with the completion not required to be recorded in the register of works in accordance with clause (a) of paragraph 362 of the Public Works Account Code should be amplified as under :

Work completed in Completion Report/Statement submitted with his Officer letter

No............................................ dated...........................

19.........................

The orders passed subsequently by a higher authority on the excess reported in the completion report or statement should also be noted in the register, of works to complete the record. Completion reports and statements.

* 378(A) : If, however, the excess is not within the Divisional officer's powers to deal with, a detailed completion report in Form-44 should be prepared, or the item should be included in a

consolidated completion statement of works and repairs in Form-45 as per Public Works Department Code.

(*Based on paragraph No. 10.6.11 of C.P.W.A. Code) IV. Correction of errors after closing of Accounts.

* 378(B) : Should an error or omission in the recorded expenditure of a work come to light after its accounts have been closed (see paragraph 48 of the Central Public Works Department code), the accounts may be reopened in order to rectify the error or omission unless the amount involved is not more than ten rupees in which case it will be sufficient to make a note of the error or omission in the relevant documents concerned.

(* Bused on paragraph No. 10.6.12 of C.P.W.A. code)

(K) Schedule of Rates :

379. (a) : A Schedule of rates of each kind of work commonly-executed in each division should be prepared for each financial year by adopting the items as per standard scheduled of items published by National Building organization as far as possible, in the forms(s) mentioned below : As far as possible, schedule of rates should be computerized so as to have uniformity in the items as well as rates. The schedule of rates should be sanctioned by Executive Engineer early in December every year and then submitted to Superintending Engineers for scrutiny and counter signature not later than the beginning of January. So that S. O. R. may come into effect from April. The Schedule of rates should be kept up-to-date. It is not permissible to revise S. O. R. During the currency of financial year.

FORM OF SCHEDULE OF RATES OF WORKS. MATERIALS AND LABOUR

380 (SEE PARAGRAPH 379)

ROAD & BUILDINGS / IRRIGATION DEPARTMENT.

............................. Division.

............................. Sub-Division.

Regulations for the Record of Rates.

1. The rates should be recorded separately under the various sections shown in the index to the schedule of rates.

2. The rates should be recorded in the prescribed form for the schedule of rates.

3. The Units of measurement should be the same as those adopted in National Bldg. Organizations Specifications, except when they differ according to local usage.

4. The rates should be recorded in separate books for.

[a) a completed item of work, such as stone, masonary etc.

(b) Materials used in the work, e.g. stone etc.

(c) Labour, e.g., grinding mortar, unskilled labourers etc.

INDEX

Section Subject 1 2

2 Basic rates including mortar. 4 Earth work] 5 Concrete work incl. R.C.C. 6 Brick work. 7 Stone masonary work. 8 Marble work. 9 Form work. 10 Wood wort. 11 Steed, Aluminium and iron work. 12 Builders hardware. 13 Glazing.

14 Paving sad floor finish. 15 Roof covering. 17 Plastering and pointing. 18. White washing colour washing etc. 19 Painting and polishing. 20 Demolition. 22 Misc. Building items. 23 Water supply, plumbing and sanitary item. 24 Drains and seweage item.. 25 Road items. 27. Bridge items.28. Masonary dam, incl. spillway items.29. Earthen dam items.30. Canal items.31 Gate items. 32. Hard regulators and canal, structure item.

SCHEDULE OP RATES (PARAGRAPH 379)

Sr. No. Item N.B.O

Item No. Unit

RATE 1981-82 1982-83 1983-84 84-85 85-86

1 2 3 4 5 6 7 8 9 1 Rs. ps. Rs. ps. Rs. ps. Rs. ps. Rs. ps. 2- Basic Mortars 1 2 3. 4 5

1 2 3 4 5 6 7 8 9 One clear

page to be left after last item for future entries

1 2 3 4 5 6 ? 8 9 4. Earth-work 1. 2. 3 4 5

1 2 3 4 5 6 7 8 9 One clear page to be left after last item for future entries. 5. Concrete-work etc.

Note : (1) The items for completed work in respect of road materials such as metal, murrum etc. should not be included in the schedule of rates. However, the rates of such items shown be calculated considering the basic rate of the materials on quarry site and conveyance charges of this materials at particular place considering the lead.

Note (2) : As regards other materials the schedule of rates should show rates on the basic of market rates in the place of purchase plus transport charges and separate leads not be shown for them.

Note (3) : The schedule or rates for finished work should show the average rate exclusive of varieties such as lead of materials etc.

Note (4) : As far as possible schedule of rate prepared should cover all items, which are likely to crop up or necessities due to the nature or works to be done in the Division of which schedule of rates is prepared.

Note : (b) (1) A complete analysis of the rates of each item or items of a work should be made in all cases.

(ii) Where it is considered necessary to increase the rate for any item entered in the schedule of rates such increase should be justified by a proper analysis.

(iii) When it is found from a number of cases that the amounts of tenders for works are less than the amounts of the estimate for the same by 10 per cent or more (in which later are based on the rates entered in the schedule of rates) the Executive Engineer should take steps for reducing the rates entered in the schedule of rates justifying such reduction by proper analysis.

(c) Superintending Engineers should invariably inspect the schedule of rates register during their annual inspections of Executive Engineers Officers and bring to the notice of Govt-instances, if any, where the orders are not complied with.

(d) Superintending Engineers are authorized to supply the copies of rates to the following local bodies etc. on payment of a fee prescribed below.

(1) Local Bodies, local autonomous body or semi Govt. body. Rs. 100/ (2) Divisions of States other than chose of Gujarat State. Rs. 100/- (3) Divisions of Gujarat State other than those under Buildings &

Communication Department. Rs. 40/-

(4) Commercial bodies (corporation) contractors private Architect etc.

Rs. 200/-

(*1 to 4 vide G.Rs. B&CD NO. SGR-1080/5976 17-H dt, 9-7-81 and 21-8-81 in Gujarat)

* (e) For the purpose of checking items of the S.O.R. an adhoc basis at Government level, as laid down in this para, Superintending Engineers will continue to exercise their power in regards to grant of approval of S.O.R. subject to condition than where the rates of individual items exceed the rates by more than 25%, such items should be referred to Government alongwich rate analysis for post face scrutiny.

It will not however, be necessary for the Superintending Engineers, to refer the items, the increase in the cost of which would be directly attributable to the quantum of increase in the cost of Government controlled items like steal, cement, Asphalt, royalty charges etc.

(*G.C. P.W.D. No. SQR-1Q73-R-33-Q dated 5th April, 1975.)

(I) Scrutiny of Accounts by contractors :

I, Form and use of the ledger.

*379-( i) The accounts relating to contracts should be kept in the Contractors ledger, Form-43. a separate folio or set of folios being reserved for all the transactions with each contractor for whom a personal account is maintained, vide paragraph 10.7.2 of C.P.W.A. code i.e. sub para (2) below.

(Based on Paragraph No. 10.7-1. of C.P.W.A. code.)

* 379~(2) A personal account should be opened in the ledger for every contractor, whether or not a formal contract has been entered into with him, unless the work or supply entrusted to him is nor important and no payment is made to him except on a first and final bill, form 24 on completion. If only materials are issued co the contractor or any payments are made on his behalf, a ledger account must be opened.

(* Based on paragraph No. 10-7.2 of C-P.W.A. Code.)

II. Posting the Ledger :

* 379-(3) The Contractor's Ledger should be written up in the Divisional office. It is not necessary for the Sub-Divisional officer to maintain a similar ledger in his office but if the maintains one, the divisional officer may noc required him to furnish extract there from.

(* Based on Paragraph No. 10.7.3 of C.P.W.A. code.)

* 379-(4) Except when a contractor's account is to be closed and the procedure prescribed in paragraph 10.5.20 of C.P.W.A. code is observed in respect of unpaid bills, the value of work done or supplies made by a contractor should not be credited to his account until his bill has been passed and payment made thereon. Debit entries in the ledger should be made only on the basis of transactions recorded in the Accounts, the posting being made from the supporting cash, stock or adjustment vouchers, liabilities not yet liquidated should be excluded together. The value of materials, if any, issued to a contractor under paragraph 10.3.2 or 10-3.3 of C.P.W.A. code should be debited to his account on the authority of his acknowledgement. See paragraph 10.3.6 C.P.W.A. Code.

Note : Security deposits of contractors should not be included in their personal accounts in the ledger, vide paragraph 15.1-1 of C.P.W.A. Code.

( * Based on Paragraph 10.7.4 of C.P.W.A. Code.)

* 379-(5) The form of ledger provides for the following columns particulars of bills or vouchers.

1. Date.

2. Voucher number.

3. Serial Number, if a Running Account bill, Net Transactions-detailed by suspense heads.

4. Advance payments,

5. Secured Advance.

6. Other Transactions-

7. Name of work or account and particulars of transactions cross transactions.

8. Debits.

9. Credits.

10. Total value of works or supplies.

11, Remarks.

(b) Columns 8 and 9 constitute the ledger account proper and columns 4, 5 and 6 set forth the net effect of each posting on the three suspense heads making up the account. Columns 10 is also not a pare of the personal account, but will be found useful for the purpose of exercising a check over the continuity of bill in the case of running accounts.

(c) Columns 1 to 3 and 11 require no explanation. Instructions for filling in columns 4 to 10 in the case of personal accounts are given below :

(i) Column 7- 'Name of work etc.'

Here should be entered the full name of the work to which the bill or voucher relates except in the case of suppliers bills when the name of the account concerned "Stock or Purchase" should be stated. Brief particulars describing the nature of the transaction should then be added, and against the line should then be posted, in the money columns 4, 5, 6, 8, 9 and 10 the figures relating to that transactions only. When a deduction made from a contractors bill before one work is creditable to the account of another work, and such credit, is in connection with his contract for the latter work, two distinct sets of entries should be made in the ledger, one for the payment on account of the former work, and the another for the recovery creditable to the latter, as if the recovery had been in cash. The second set of entries should be posted in a separate line, in columns 6 and 9 against the name of the work concerned.

Note : If there several contracts in connection with work or account, the transactions relating to each should be distinguished, preferably by quoting the number and date of agreement.

(ii) Column-4 "Advance payment" if the bill is a running account bill ( Form 26 ), figure D of the Memorandum of payments should be posted in this column.

(iii) Column-5 "Secured Advances" Figure 'F' of the Account of Secured Advances, Form 26-A should be posted in this column.

(vi) Column-6 "Other Transaction." In the case of running account bill, figure 'G' of the memorandum payments should be posted in this column. If a payment is made on a First and final bill. Form 2-4 no entry should be made in this column unless a recovery is made from the contractor on only Account. In the case of transactions other than these, the amount paid or

recovered should be entered. The payment of the advance made under paragraph 10.2.18 of C.P.W.A. Code should be posted in this column.

(v) In columns 3. 4, 5 and 6 debits to contractors should be posted as plus entries and credits as minus entries.

(vi) Column 8 "Gross transaction details"-If it is a Account bill, figure 'H' of the Memorandum of payments should be posted in this column; otherwise the total amount paid or chargeable.

(vii) Column-9 "Gross Transactions-Credits." Here should be entered the value of work or supplies creditable to the contractor, which will be the figure 'F' of Account-I in the case running account Bill.

(viii) Column-10 "Total value of Work or Supplies" In the case of running account bill, here should be entered the total value of work done or supplies made upto date, as per figure 'A' of Account-I of Bill, but before posting the bill, it should be seen that the figure shown in Account-I of in is as "Deduct value of work shown on previous bill" agrees with the last entry in column 10 should be initialled (and dated) by the divisional accountant.

(*Based on para 10.7.5 of CPWA code.)

III. Balancing and Reconciliation:

* 379 (6) The ledger accounts should be closed and balanced monthly. The closing balance of each personal account should be detailed so as to show, in respect of each separate work or account (Stock or Purchases), the amount outstanding, if any, under each of the three-suspense accounts (1) Advance payments (2) Secured Advances and (3) Other transactions with a quotation, in each case of the last running account bill of the vouchers supporting unadjusted outstanding against under "Other Transactions" not incorporated in the last running account bill. In the case of running account bills, these balances can easily be ascertained from the Memorandum of payments as indicated in the table below and it will be found convenient in practice to make a note of the outstanding balances of each bill, in ledger when posting the bill) so that at the end of the month the closing balance of the ledger account may be verified with the net result of the details already recorded.

Works Accounts Class of Balance. Serial Number of entry in Memorandum of payments on the

running accounts Bill (or m 26 ) ( i ) Advance payments 2 (ii) Secured advances 3 (iii) Other transactions 5

Note : She note below paragraph 10.7.5 (C) (i) of C.P.W.A. Code.

( • Based on Paragraph No. 10.7.6 of C.P.W.A. Code).

++379 (7) The Divisional Accountant should be held responsible for the correctness of the Contractor's ledger and for securing agreement, month by month, between the balances detailed in the work abstracts and the corresponding balances of the accounts in the ledger. He should further see that there is no indication of a transaction pertaining to a running account having been settled on. a form of bill not permitted to be used for the purpose.

(++Based on paragraph No. 10.7.7 of C.P.W.A. Code.)

*379 (8) (a) Periodically, all the personal accounts in the ledger should be examined to see (1) that balances do not remain outstanding for a long time without justification, and (2) and in the case of running accounts, bills are prepared at reasonable intervals.

(b) Entries in column 10, Total value of "work or supplies" nor bearing the initials of the Dnl. Accountant recorded under paragraph 10.7.5 (c) of C.P.W.A. code should be reviewed in particular to ascertain the clause of delay if any, in the preparation of final bills. The examination must invariably be made before volume of the ledger is laid aside on completion, so as to ensure that all outstanding accounts in it arc carried forward to a new volume.

( * Based on paragraph Vol. 10.7.8. of C.P.W.A. Code.)

380. A Contractor requiring a copy of his running account bills or an extract from account in the Contractor's Ledger should be furnished with the same. He should be required to look at his account in the ledger and sign in token of his acceptance of it (see also Note 2 under paragraph 345).

Note : Copies of the contract certificates or entries signed by the Contractor in the Contractor's Ledger, should be supplied if asked for, but should be charged for at the rate of 25 nps. per page or a part thereon.

Recording of payments to Contractors in the Contractor's Ledger.

380-A. Payments made to contractors on first and final bill in connection with a work for which no running account payments are made need not be recorded in the Contractors' Ledger.

Sunday Rulings-employment of Military Labour :

381. Deleted.

Rush of Expenditure :

382. (i) Expenditure in March should be so regulated that it will on no account, exceed trible the average monthly expenditure for the previous eleven months of the year.

The limits of expenditure in March should be calculated on the basis of eleven months. However, while determining whether there has or has not been any rush of expenditure according to those limits, the expenditure incurred out of the amounts provided for in the supplementary demands in March and by re-appropriation should be excluded.

Note : Severe disciplinary action will be taken if it is found that excess parents ate made in March in advance of actual execution of the work with a view to avoiding lapse of grants :

(ii) The rush of expenditure in March affords scope for irregularities and wastage of public funds and is against the best interests of Government. The rush can be avoided by observing the following instructions :

(a) Works must not cease during the monsoon months which should not be regarded as closed season for all work. All preliminary steps must invariably be taken during the monsoon months and as much work done as in economically possible.

(b) No work should ordinarily be sanctioned as late as in January (or February or March) nor started in February or March.

(c) Surrender of surplus funds should taken place as early in the year as possible say in October or November, after the six monthly revised estimate is prepared or the results of progress of expenditure and preparation of plans and estimates during the six months, April, September, are known.

(d) As soon as funds allotted for specified works are intimated a programme should be chalked out for steady execution of the works and where necessary for completion of plans and estimates and calling of tenders in good time.

(e) In case of current repairs and maintenance and repair works, it should be ensured in all cases that the expenditure in March is not more than the average monthly expenditure in the whole year.

(f) Tenders should be called as early in the year as possible for current repairs work especially tenders must be called in April or as soon as the allotment is known. Sometimes tenders for large works are called or received in September or October and work is started in November or December, involving loss of previous time. Tenders should be so called as to enable work to be starred in October. Where sanction of higher authorities is required or correspondence is inevitable before acceptance of tenders the calling or tenders should not be postponed until September, but should be undertaken earlier.

(g) Bills filling due for payment in December of January must be paid before the 1st Match. In case of work done in March, it may not be measured for payment in March, except for special reasons.

(h) A graph of progress of expenditure in the Division should be maintained from April and examined every month. From the 1st December a special watch should be kept on the graph. A limit for the expenditure proposed for March should be fixed in advance. Every efforts should be made from October to March, to ensure chat expenditure, in March will not exceed the limit laid down for each Division : (o) Maintenance of certain registers and accounts, in District offices :

382-A : A certificate in the sub-joined form should be prepared in triplicate in Divisional office, one copy of which should be sent Co the Audit office along with the monthly account, second to the Superintending Engineers concerned and third should be kept as office copy.

Certificate showing maintenance of registers and accounts in... Sr. No

Name of return Month upto which compl-eted.

Month upto which completion is outstanding.

Reasons for non-completion-

1 2 3 4 5 1 Contractor's Ledger. 2 Register of work. 3 Tools and Plant Account. 4: Materials -at -site account. 5. stock account. Divisional Accountant Divisional Officer

(b) Payment of compensation under the workmen's compensation Act :

382-B : Sanction of Government is necessary to the payment of Compensation to the P.W.D. employees whether engaged on daily wages, on muster roll or are borne on the permanent, tem-porary or work-charged establishments.

332-C : In the case of accidents involving workers employed by Contractors, no compensation is payable unless the Commissioner for work-men's Compensation has given a decision 10 that office on an application made to him under the Workmen's Compensation Act. The practice of obtaining Commissioner's opinion regarding the amount of compensation payable of making the payment from Government funds on basis of that opinion and then recovering the amount from the Contractor should be stopped forthwith. In the case of accidents involving workers employed by contractors, the following practice should be followed : -

(1) All fatal accidents and serious non-fatal accidents should, as before, be reported to Government for information.

(2) The information regarding addresses of the injured workers/ dependents of the deceased workers should be obtained from the contractors immediately. The injured workers or the, dependents of the deceased workers as the case may be, should be advised to make an application to the Civil Judge, Senior Division and ex-office Commissioner of Workmen's Compensation for the particular district if the parties concerned desire to claim compensation.

(3) The amount of compensation likely to be payable should be kept under deposits, by withholding that amount from the security deposits, or bills payable to the contractor. The amount to be withheld should be fixed by making a reference to Schedule-IV of the Workmen's Compensation Act, after taking into, account the monthly wages of the worker, and in the cases of injury the duration of temporary disablement or the percentage of permanent disablement as the case may be.

(4) In case the injured workers/dependents of the deceased workers make a regular application to Commissioner for Workmen's Compensation, the amount withheld or the balance thereof should be returned to the contractor only after the matter is finally decided and compensation, if any paid by Government is recovered. In case the question does not come up before the Commissioner, the amount withheld from the Contractor should be returned after one year from the date of accident.

CHAPTER VI PUBLIC BUILDINGS

A,- General. 383. The term "Public Buildings" as used in these paragraphs applies to the buildings borne on the books of the Buildings & Communication Department and maintained from the appropriation for public works in charge of Buildings & Communication Officers 384. The officer in charge of each building should make some person of his establishment answerable for its general condition. 384-A. The produce of the compounds of all non-residential Government buildings such offices, hospitals, etc. should be disposed of by all officers concerned by public auction after giving vide publicity as indicated below :

(i) The proceeds from the sale of trees, fruit, grass, etc., which are in the nature of permanent source of revenue, should be credited to "Public Works Department Revenue 059 Public Works". The disposal of the above items, except trees, shall be made by the officers of the administrative department occupying the buildings. The trees shall not be cm or disposed off except by the Executive Engineers.

(ii) Jail Compounds in charge of the Jail Department and maintained and looked after by the department, are exempted from the orders issued in (i) above. The sale proceeds of all trees, fruits, grass etc, which are in the nature of permanent sources of revenue, should accordingly be credited to the Jail Department and the actual disposal of such produce, including trees, should also be in the hands of Jail Department.

(iii) Other items which are of fluctuating nature such as vegetables, garden produce, crops, etc. raised by the department occupying the building should be disposed of by, and the sale proceeds also credited to that department.

(iv) In respect of buildings situated within the limits of military cantonments, the procedure mentioned above will be subject to the relevant regulations of the cantonment authorities concerned.

384-B. (i) The income derived, from the leasing of compounds attached to Government bungalows should not be appropriated by the occupants of Government bungalows but should be credited to Government and that prior permissions of Government should be obtained before leasing the compounds or any portion thereof.

(ii) The occupant who is a Government Servant should however, be entitled to :

(a) The use of such perishable articles grown in the compounds as fruits, grass, etc. as per rule 13 of the Appendix XVIII to the Gujarat Public Works Department Manual, Volume II.

(b) recoup his actual expenditure including the cost of keeping a mail from the sale proceeds.

(iii) The sale should be responsibility of the Buildings & Communication Department except where the sale is with reference to the procedure which the occupants has grown at his own expense and the sale proceeds are intended to recoup partially his own expenditure.

384-C : (i) In the case of rent free residences, the garden should be maintained by The tenants who will enjoy the same rights regarding the garden produce, as the tenants of other Government residences.

(ii) If the calculated tent of any such rent free building includes the rent for the garden, the rent should be recalculated on the same basis as for other residences.

384-D: The Superintending Engineers of circles are authorized to direct removal, to the best advantage of Government, of all trees either dead or fallen and of trees alive in the compounds residential as well as non-residential buildings.

384-E:

LINE OF ACTION ON DIFFERENT ASPECES OF CONSTRUCTION OF BUILDINGS.

(A) Minor Repairs to Buildings :

For Minor repairs which can be carried out by the Head of Offices without involving much of the skilled labour or the employment of special techniques e.g. repairs to water tap. replacing of door locks, or window stopper, window panes etc., powers upto Rs. 50/- (fifty) per year per building can be exercised by the Heads of Offices occupying the premises funds to be met with from their contingent grant subject to :-

(a) The Administrative Department/Heads of Department, Heads of Offices will furnish details of number of buildings, with name of Major Head, Minor Head, Sub Head, etc., to which expenditure on repairs would be debatable. Heads of Departments shall send such consolidated information to the Finance Department latest by the end of November, each year so that their continent grant could be enhanced suitably by reducing equivalent amount in B. & C. D.'s grant under "259-Public Works-Maintenance and Repairs for Buildings".

(b) Sub repairs shall be attended by the Buildings and Communication Department and not by the occupying department where a large number of buildings are contiguous at one campus/place and for which B.& C.D. maintains separate maintenance staff. This separate staff must work in close coordination with the Heads of the Campus or Heads of offices situated in the Campus.

(B) Minor works costing leas than Rs. 50,000/-

(i) The Heads of departments should formulate the annual programme on the basis of double the amount of the discretionary grant being given to them for the purpose. As they have powers to accord administrative approval to such works, they could collect the information on the requirements for such minor original works from their sub-ordinate officers and decide the priority among these works. After deciding the priority, they should ask the Executive Engineers through their district Officers to prepare detailed plans and estimates and on receipt, they should give administrative approval and keep ready the programme. If this programme is finalized by about December of the previous financial year, tenders could be Invited as soon as information regarding the total amount of such discretionary grants approved in the budget by the Secretaries' Committee is passed confidentially to the Heads of Departments by the Secretariat Department concerned. Selection of buildings to be constructed within the tentatively approved outlay could be quickly done by the Heads of Departments after the receipt of the above information and Executive Engineers concerned may be requested to invite and finalise tenders by the end of March. The entire amount of the discretionary grant

should be placed at the disposal of the Heads of Departments by the Secretariat Department in April. The Head of Department should then distribute the grants in April and get the execution of these works started in April/ May. In other words the priority among the works should be decided sufficiently early and administrative approval be given by December. It should then be possible to invite tenders by February of that year and work order should be given immediately after the funds are made available in April.

(C) Minor works costing More than Rs. 50,00/- but less than Rs l,00,000/-to be financed on the revenue account. :-

In order to ensure speedy implementation of the works all the Heads of Department should ensure that difficulties experienced by B. & C.D. in this regard are avoided at every stage. The Heads of Departments should ensure that:-

(i) The Heads of Department should select well in advance the site of the proposed building works and ensure that the possession of required land is with them.

(ii) The department sends their specific requirements of building works well in time.

(iii) When all the formalities for starting the work are completed, the Department should not, as far as possible, ask Buildings & Communication Department to postpone, the work.

(D) Major Works Costing More than Rs. 1,00,000/- (to be finalized from the Capital Accounts) :-

The Heads of Department should have a clear programme of such new building works and also their interse priority among them and take advance action for the preparation of preliminary estimates so that the lime lay in starting the work can be minimized. However, before recommendation of the new works, they will have to take into account the minimum requirements of funds for work in progress for the year. The inclusion of such new works (Non-Plan) in the budget will entirely depend upon the availability of funds after taking into account the requirements of works in progress.

(E) Plan Works-Major and Minor:-

So far as Plan Major Building works are concerned, the Department should take advance action for the preparation of preliminary estimates on plinth area basis and other details which will be necessary for giving Administrative Approval and should lake speedy action and obtain the Administrative Approval of the, competent authority during the previous year of budgetting in order to give sufficient time to Buildings and Communication department to prepare detailed plans and estimates. The detailed plans and estimates shall be prepared on the basis of detailed

drawings from the Architect to Government where these are to be obtained from his office. The requirements for Administrative Approval as per para 131 of this Manual should be followed.

(F)The designs for all important buildings costing above

Rs. 3.00 lacs should be prepared in consultation with the Architect to Government and for building costing less than Rs. 3.00 lacs, reference to Architect to Government will not be necessary. The Heads of Departments, should furnish the details about their requirements, site details and other points to the Architect to facilitate the work of preparation of lay-out plans and detailed plans. The Heads of Departments should also arrange discussions with the Architect for such works so that with proper understanding of requirements, the detailed plans can be prepared and delay curtailed. For important major projects, the concerned Executive Engineer should also consult the Architect to Government in the finalization of the sites of the works.

(G) For important Building,

provision of para 147/A of this manual may also be implemented wherever the necessity arises and action taken accordingly *vide Govt. Reso. P.W.D. No. MIS-3271-713-N, dt. 12-10-71.

@ Repairs to Electrical Installations of Government Office Buildings.

384 (F) The Heads of Office occupying the Government Buildings can carry out repairs to Electrical Installations of such Buildings per year to the extent of Rs. 250/- or 1.50 of the capital coat of Electrical Installations of such buildings, whichever is less subject to the following conditions :

(1) The urgent repairs to be carried out shall include only repairs to the existing E.I. and no new points, Fans, Tube lights etc. shall be provided, nor any additions and alterations shall be carried out in the existing E.I

(2) Such repairs works shall be carried out only through the agency of licensed electrical contractors as per Indian Electricity Rules.

(3) Such repairs shall be carried out to buildings in towns & places where electrical staff of B. & C. Department is not stationed.

(4) All precaution must be taken to protect Govt. property, materials, etc., while being repaired. Heads of offices will be responsible to see that repairs are carried out satisfactorily and according to the Electricity Rules.

2. This repair will have to be carried out by the Heads of Offices from their existing contingent grant with them. If the contingent grant is not adequate to meet this expenditure, they may submit their to their Administrative Departments and additional funds limited to the actual expenditure incurred by them will be authorized by Finance Deportment subject to the above ceiling. The Heads of Offices shall send such consolidated information to the Finance Department through Administrative Department latest by the end of the January every year so that additional funds under the contingencies of the respective offices can be sanctioned there will be a corresponding curtailment in the prevision for repair to Buildings under '259-Public Works-Maintenance and Repairs for Buildings, at the disposal of Electrical Engineer to Government. The Buildings & Communication Department will be requested to surrender that much amount. 3. The Heads of offices shall obtain the capital cost of E.I. in such buildings from the concerned E.E. (Civil) R&B. Division, @ vide G.C. P.W.D. No. MIS-327I--750-N. dt. 10-12-71. 385. As a theatre is peculiarly liable to fire, no Govt, building in which stores or other Govt. property is kept should be used for theatrical purposes. 386. Insurances of Government buildings are not to be effected except in the case of specially valuable property, liable to special risks. Government may exercise their discretion as to the insurance of specially valuable State property. B. FIXTURES AND FURNITURES

387. Every Public buildings should be provided with all necessary fixtures. The periodical repair of these fixtures should be carried out by the B.& C. Department and charged to the repair estimate of the buildings. All petty repairs to fixtures and replacements of broken glass in the doors and windows required in the intervals between the periodical repairs should be carried out by the office in occupation of the buildings (see Rule 89 in the Manual of Contingent Expenditure) and charged to this contingent accounts. The Executive Engineer will not supply or repair furniture screens, purdahs or latlis nor will be perform any of the duties specified above as developing on the departmental officer in charge. Furniture for new offices, may however, be supplied by the Executive Engineer provided the cost of such furniture is induced in the estimates

of the office concerned. In the case of Atithi Grahas, and Vishram Grahas, the furniture should be supplied and repairs by the Buildings and Communication Department and the provision for the same should be made in the Buildings and Communication Department budget.

Note 1: Under the special rules laid down by Government for the maintenance of Atithi Grahas, which are in charge of the Buildings and Communication Department, the Executive Engineer of the Division is responsible for the care of the buildings including fittings and furniture the grounds and he has to see that due provision is made to meet charges for replace meet and renewal of furniture carpets, crockery table linen, etc. as necessity arises. Note 2 : Pankhs includes its suspending ropes, tubes, pulleys and its pole or board and the flap attached there to. it does not include covering for the flap, frills or pulling rope.

188 : The administration of the furniture, fans of the official residence of His Excellency, the Governor, including the upkeep of a stock list, and the purchase, repair and maintenance of furni-ture will be conducted by the Comptroller for the Household and Private Secretary to His Excellency vide rules, contained in Appendix 8 to Financial Rules, It will be the duty of the Executive Engineer, Capital Project Division II. Gandhinagar to satisfy himself that the furniture is being properly maintained in good and serviceable order, and during the second and fourth year of the incumbency of His Excellency the Governor, and at least once in every three years, the certificate of verification of the Furniture, required to be furnished annually in the prescribed form by-Controller to the Household and Private Secretary, to the Audit Officer should be countersigned by the Executive Engineer, in token of his joint responsibility for the actual verification. It is important that the furniture should not be allowed to deteriorate to an extent that will give rise to large demands for renewals on changes of incumbents.

389: Government furniture not used for official purposes should not be in the residence of an officer, unless as receipts is obtained and rent recovered from him according to the rules

389-A : In the case of Government furniture at the official residence of the Honorable Ministers and Deputy Ministers, the Honorable the Speaker, Legislative Assembly and the Parliamentary Secretary in Gandhinagar, a certificate of verification in the form prescribed in Article 147-A of the Audit Code should be given on or about the 1st May of each year by the Executive. Engineer, Capital Project Division I), Gandhinagar countersigned, by the Superintending Engineer, Capital Project Circle, Gandbinagar.

C: Purchase and Sale of Government Buildings :-

390: No building may be purchased for public purposes without the orders of Government.

391 : Permanent public buildings, whatever, be their book value constructed from State funds may be sold or dismantled under the Order of Government. The limits and conditions on which sale and dismantlement may be conducted by the subordinate authorities are regulated by the manual of Financial Powers and the Delegation of Orders.

(1) Temporary buildings erected during the construction of a work may, under the sanction previously obtained from the Superintending Engineer, be solder dismantled on the completion of the work or when the purpose for which they were arected has been served (Note-see para graph-218).

5 (2) Formula for (be Valuation of Government built-up structures for sale to private persons or bodies.

When the occasion to sell the Government properties (i.e. structures) to the persons or Institutions except Panchayat Institutions arises, then the following principle should be adopted.

(1) The cost of land should be got assessed from the Town-planning and valuation Department and the cost of the Building/Structure/property should be assessed as per "Sinking-fund-method". Such structures/properties should be sold at the total value comprising of (i) the cost of land plus (ii) the cost of construction as per ''sinking-fund-method" and also by adding 50% (fifty percent) of cost of building/structure on account of the increase to the capital cost.

(2) The sale should be made only after recovering from tan-ants the amount of revised rent in addition to the amounts (arrears) towards rent increased since the year-1965, as per § rules. G.R. P.W.D. No. -1477-U94-N dt. 15-5-78),

(3) The powers delegated to the Buildings & Communication Department Officers in this respect and in respect of dismentment and re-erection of removal types of buildings changes in the nomenclature of buildings and alternative utilization of state buildings are detailed at serial No. 24.25,26 & 27 in the Compendium of powers.

C-l : Transfer of Buildings :-

391-A : Whenever a Government building is to be transferred to any private body or local authority for the purposes other than educational, a draft agreement (annexed as Appendix "N" at the end of this chapter) in the form approved in Government Resolution, E.D. No. SSN-2852 of the 8th April. 1952 should be used with such modifications as may be necessary to suit the purpose and the Executive Engineer of the division concerned should get the agreement executed by the private body or the local authority before the building is actually leased to it.

D:-Hire of Office Accommodation:

392 (a) When no suitable Government building is available, private building may be hired for public purposes, the rent and municipal and cantonment taxes being paid as laid down in rules 147(a), 147 (b), and 148(d)-I in the Manual of contigent expenditure when the building is entirely used for officer accommodation. In case it is occupied partly as a residence and partly as an office for which no separate rent is paid, the share of the rent payable by an officer residing therein will be determined in accordance with the rule in chapter XVII of the Bombay Civil Services Rules Manual, Volume I.

(b) The powers of authorities to sanction office accommodation are regulated by the Manual of Financial Powers and Delegation Orders. The powers delegated to the Buildings & Communication Department Officers, in his respect are detailed at serial No. 28 in the compendium of powers.

Note:—For rules for the leasing of private buildings for office accommodation, see section I of Appendix XVII.

D :-Hire of Furniture :-

392 : A. Deleted. E :-Renting of Buildings.

293 :-It is the duty of the Executive Engineer unless special orders to the contrary exist in say special case, to endeavour to get tenants for public buildings not immediately required for Government use by putting them to auction or by some other means. They should generally be let from month to month but a lease may be given. with the sanction of the Chief Engineer in the case of residential buildings. A clause in the agreement should be added, when necessary to enable the Executive Engineer to terminate the lease at short notice in case the building is required by Government,

When a Government building is not required by Government and is vacant, it should be leased to local bodies such as District Panchayats (old District Local Boards/District School Boards) or any other private educational institutions, by the Executive Engineers on normal rent for school purposes, on condition that all current repairs and special repairs are carried out by them at their own cost and the building is maintained in good condition and the lease agreement in the form prescribed in G.R.E.D. No. SSN-2852 of 8th April 1952 should be got executed.

Proposals for leasing Government buildings to other social institutions should be referred to Government.

394: Public buildings let to private individuals should not be altered or enlarged at Government expense to suit the tenant, and persons occupying public buildings on rent are prohibited from making any alterations even at their own expense except with the express concurrence of the Executive Engineer. The fact of any additions or alterations being made by the tenant confere no right of ownership on him nor can the fact of the occupant having made additions or alterations, at his own expense be considered as giving him any claim to set-off against, or dimnution of rent. These conditions should be entered in the agreement or lease

Note:- For rules for the getting and occupation of Government residence, see Appendix XVIII and chapter XVII of the Bombay Civil Services Rules, Manual Volume I.

F. Use of Public Building as Residences:-

395 : No public building in the charge of the Executives Engineer may be occupied as a private residence without his consent, except under the orders of his departmental superiors or of Gove-rnment.

396: On no account is any church, chapel, mosque, temple, tomb or other building devoted to religious use, to be occupied as a dwelling house, or for any other purpose, without the consent of the persons interested and the sanction of the principal civil or political authority on the spot No

building and monuments of historical or architectural interest should be used as residence without the special approval of Government.

G : Building or Historical Interest :-

197:- Deleted.

398 :- Deleted.

Recovery of common service charges and Electricity Consumption Bills-etc :-

398 A :- The proportionate recovery of common services, such as maintenance of lifts/light in the corridors/passages and the premises, water supply and the electricity consumption bills etc. should be made by the concerned Executive Engineer, B & C. Division, from the various Government offices setting in the respective Multi-storeyed Government buildings In proportion to the area of space allotted to them. (G,R. B. & C.D. No. EDG-1083/5489-N dt. 31 March 1983).

H. Inspection of Public Buildings ;-

399 : Every public building valued at over Rs. l0,000/-should be examined at least once in each year by a member of

415

the Gujarat Service of Engineers. A Sub-divisional Officer must make frequent inspections of all buildings in his charge throughout the year and see that each is maintained in good conditions. He will be responsible that all defects which he cannot remedy from ordinary repairs are at once brought to the notice of the Executive Engineer for the latter's inspection, if necessary, the results of their inspection should be recorded in the register maintained for the purpose. The Executive Engineer will, in turn report to the Superintending Engineer, if circumstance require it for that officer's further action. Executive Engineer and Superintending Engineers should, in their tours of inspections, see that the above instructions are being complied with and record the results of their own inspection in a similar register maintained in their offices. Executive, Engineers are required to inspect a fairly large proportion of the buildings themselves in addition to the inspection made at the request of the Sub-Divisional Officers. Matters which the Superintending Engineer cannot deal with, should be brought to the notice of the Government.

The powers for inspection of Government buildings as detailed below should be exercised by the officers of Buildings & Communication Department :-

(i) For buildings constructed before 1940.

(a) Buildings costing Rs. 10,000/-and more.

(a) Executive Engineer should inspect once a year

(b) Buildings costing less than Rs. 10,000/-

(b) Deputy Executive Engineer should inspect once a year.

(ii) -do-after 1940. (a) Buildings costing Rs. 25,000/-and more.

(a) Executive Engineer should inspect once year.

(b) Buildings costing less than Rs. 25,000/-

(b) Deputy Executive Engineer should inspect once a year.

I. Use of Government Buildings by Auxiliary Force :-

400 : The following principles should be observed in dealing with questions regarding the conditions on which Auxiliary Force should be allowed the use of buildings which are the property of Government.

(i) If the buildings are, likely to be required again by Government they should be retained in charge of the Public Works Department and be repaired at the cost of Government, the Force being charged rent for the accommodation. Any alterations or additions required by the Force shall be carried out at the expense of Government and considered in fixing the rent.

(ii) When the building are no longer required by Government and when there is no probability of letting them to advantage, they may, with the approval of Government, be handed over altogether to the Auxiliary Force free of charge. The force should then keep them and repair and may alter

or adapt them as they think fit, the cost met from their own funds. The site would remain the property of Government and nominal ground rent may be charged.

(iii) If the buildings should in any circumstances, be resumed, Government will compensate the Auxiliary Force for any expenditure they might have incurred in alterations or additions to the building but not for outlay on repairs.

(v) In the case of an Auxiliary Force ceasing to exist, the building handed over to them free of charge would revert to Government

J. Register of Buildings :

401 : Each Superintending Engineer will keep a register of all buildings in charge of the department within his Circle and each Executive Engineer, a similar register of all the build, logs within his Division. In these registers, the value of the land comprised in a property will be shown separately from the value of the building or buildings thereon, the value of each separate structure being also shown separately. In the cases of purchased property the price paid will be apportioned between the various items comprising the property e. g. land, main buildings, servants quarters, compound wall, etc. The Capital value of the any portion of the building which is abandoned or dismantled without replacement should be written off the total capital value of the buildings.

Note :- Whenever any buildings is constructed or purchased by Government, no special permission of Government is necessary for taking it over on the printed return of Buildings for maintenance purpose

401 : A In addition to the maintenance of the Register of printed return of buildings, one more register in respect of the buildings transferred or sold with condition(s)-should be kept and maintained and every Executive Engineer should prepare and keep a list of such buildings as well as certify in the month of December each year listing such buildings and certifying that the said buildings are used only for the specific purposes, and are maintained properly and that no additions and alterations are carried out in these buildings without the approval of Executive Engineer, B. & C. Division., This certificate should invariably be sent to Government as well as to the concerned Superintending Engineer in the aforesaid month.

K. Plans of Buildings:-

402 : In the case of buildings and work borne on the returns of the Buildings & Communication Department, the Executive Engineer will be held responsible that plans of such, buildings are corrected on completion of any Alterations.

L. Occupation of Government Buildings as Residences :-

403 : (a) The occupation of Government Bungalows as residences is regulated by the rules in chapter XVII of the Bombay Civil Services Rules Manual Volume I and appendix XVIII in Volume II of this Manual.

(b) His Excellency, the Governor is entitled without payment of rent to the use of this official residence.

Rules relating to expenditure in connection with official residence of His Excellency, the Governor of Gujarat are given in Appendix XIII.

M. Leasing of private Buildings for Residential Accommodation:-

404 : (a) When it is more convenient or economical to do so, buildings may be leased with the sanction of Government instead of constructing or purchasing a residence for a Government servant.

(b) Leases should ordinarily provide that the lessor will execute all structural repairs before the buildings is occupied and will cany out such additions allegations and repairs as a 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 Government to be essential for sanitary reasons.

(c) Capital expenditure under clause (b) should not ordinarily be incurred if it will raise the rent of the lease building to an amount in excess of 10% of the average employments if any, of the class of the official who will usually occupy the building.

Note : For the procedure in connection with the leasing of private building for residential accommodation and for the rent to be charged to the occupant of leased buildings see section I of Appendix XVIII and of Chapter XVII of the Bombay Civil Services Rules Manual, Volume I. The form of Agreement for the leasing of private residences for the use of Government officers is prescribed in Appendix XIX.

I ; Electrical Installations in Residential and Non Residential Buildings :-

405 (i) The occupant of Government residential buildings and the officers in charge of non-residential buildings are personally responsible for the electric installations therein. No electric fans or other electric fittings should there fore be allowed to be removed from Government buildings for repairs or replacement unless a request for their removal is made in the following form duly signed by sub-divisional officer or the Sectional Officer of the Electrical Branch :-

Roads & Buildings Deptt. Dated

Electrical Sub-Division.

To

Sir,

Please allow bearer wireman/majzdoor to remove the following fitting of fans which are defective.

Sub-Divisional officer

Received the above fittings duly attended to

Dated signature

(N.B. To be returned to the sub-divisional officer receipt of the fittings of the fans).

Note : In order to avoid the loss of fittings and the resultant financial loss to Government it is essential that the occupants of Government residential buildings, and the Officers in Charge of non-residential buildings, who are personally responsible for the electric installations therein as per above paragraph of the Executive Engineer, in charge of the buildings concerned should take over the electric installations as soon as the report about the completion of the work of electric installations is forwarded to these officers by the Executive Engineer of the Electrical Depar-tment.

(ii) with regard to lamps, fans and electric fittings in their offices, all heads of offices should see that effect is given to the following instructions :-

(a) A senior member of the office establishment should be held responsible for all lamps, fans, and fittings :

(b) They should be properly dusted by the subordinate establishment and the installations should be kept in a clean conditions.

(c) If any of them are found missing enquiries, should be at once instituted and the party at a fault should bear the cost of replacement.

(d) If no blame can be fixed on any one, Sub-Divisional Officer, Electrical Sub-Division in Charge should be requested in writing to replace the missing lamps, etc., stating the result of the enquiries;

(e) Broken fittings should be produced before the Electrical Branch if used to replace them.

(f) Broken or fused lamps in Buildings & Communication Department non-residential buildings classified under "Public Works" should be replaced by the Executive Engineers in charge of such buildings from the grants for contingencies placed at their disposal except in the case of the Sachivalaya Buildings, Broken or fused lamps in all the offices located in Sachivalaya Buildings should be replaced by the Executive Engineer, Electrical Division, Ahmedabad and those broken or fused in other offices and in non-residential buildings not classified under "Public Works" should be replaced by the officers using them from the grant for contingencies placed at their disposal.

Note : Prior approval of Government should be obtained for the hiring of fans.

(iii) The occupants of Government residential buildings should be renew broken or fused lamps at their own cost and they should have the installation kept clean by their servants.

(iv) The duties of the Electrical Branch of the Buildings & Communication Department in connection with the maintenance of the Electrical installations in Government buildings are :-

(a) To test the electric installation in each building periodically and carry out rewiring or any other special repairs as may be necessary.

(b) To inspect each installation fortnightly carry out the oiling of fans, renew fuses and keep the installation in good working order.

(c) To attend to all breakdowns of lifts, motors, fans, etc., on a written requisition from the heads of offices and the occupants of residential building to the sub-divisional officer or the Sectional Officer in charge, in urgent cases, a telephone message being sent to the Sub-Divisional Officer concerned.

(d) To keep wire man on the premises of important Hospitals and Jails to attend to emergent work.

SCALES OF ELECTRIC FITTINGS

406 The following are the scales of electric fitting in Government residential and non-residential building :

1. The scale of electric fitting in Government residential buildings.

Room Reference.

Average for estimating purposes.

High Officers of Government

I class Officers Quarters (Category-E),

1 2 3 4 Lights ; Drawing Room.

I Watt, per Sq. fit. (0.92959 m.) for indirect lighting 0.6 watt, per sq. ft. (0.092959 m.) for direct lighting.

6 light points. 4 light points.

Sitting Room. -do- -do- -do-

Dining Room. 0.6 Watt, per sq.fit. (0.092952 m,). 5 light points.

2 light points.

Office Room. -do- -do- -do- Bed Room. 0.3 Watt per sq.fit.

(0.092559 m.) 2 light (for each bed room).

-do- for each] bed room.

Dressing room. -do- -do- -do- Bath Room. -do- 1 light point. 1

Geyser point. 1 light point.

Store room. -do- -do- -do- Verandah and passage (Front or back enclo-sed or open).

0.15 Watt, per sq. fit. (0.092959 m.)

1 light point, at each 6. m. length if necessary

1 light point.

Stairs, etc. -do- 1 Light point at each at 6m. length if. necessary or one point' at each landing.

1 light point.

Otta - 1 light point. Gorund (Compound or surroundings of building,)

0.05 Watt, per sq.ft. (0.092959 m,) fittings to be of W.T. conduction.

0.05 Watt, per 0.10 Sq. Mt. fittting to be of W. T. cond-uction.

Gate lights. 2 light points of 75 Watt, each with

2 light points of 75 watt, each

W.T. fittings. with W.T. fittings.

Garrage 0.15 Watt, per sq. ft. (0.092959 m.)

1 light point. 1 light point.

Kitchen. 0.6 Watt, per sq. fit. (0092959 m.)

2 light points. 2 light points.

W.C.S. latrines and lavatories.

-do- 1 light point per each.

1 light point per each

Celling Fans : Drawing Room.

1 for 200 sq.ft. (18.59 m.) 2 Fan points. 1 Fan point.

Sitting Room. -do- -do- -do- Dinning Room. 1 for 200 sq.ft. (18.59 m.) 2 Fan points. 1 Fan point. Bed Room. 1 for 200 sq.ft. (18.59m.) -do- (for each Bed

Room.) - do- (for each Bed Room).

Office Room. -do- -do- -do- Table Fans: Bed Room. -do-

Office Room. 1 for office Room.

1 for office Room.

Table Lamps Office Room. 1 for each room. 1 (One) 1 (One) Bed Room -do- -do- -do- Hand Lamps : Garrage 1 for garrage. One hand lamp. One hand lamp. Call Bell 1 per quarter. 2 Bell points. 2 Bell point Wall Plugs : Drawing Room 4 Plug points. 2 Plug point. Dining Room. 2 Plug points. -do- Bed Room.

2 plug points for each bed room

2 plug points, (for each bed room).

Verandah Front.

2 plug points. 1 plug point.

Garrage. 1 plug point. 1 plug point. Office Room. 1 plug point* 1 plug point. Kitchen. -do- -do- Power Plugs : Living Room.

1 p.p. 1 p.p.

Bed Room. 1 p.p. in each Bed Room.

1 p.p. in each Bed Room.

Dining Room. 1 p.p. 1. p.p. Kitchen. Office Room. Toilet. 1 power plug. 1 power plug. Bath Room. 1 power plug. 1 power Plug w.c. Verandah Otta Common/ Stair.

II Class Officers' Quarters (Category-D)

III Class (Category-B&C)

IV Class (Category-A)

Remarks

5 6 7 8 2 light points I light points -do- 2 light points 2 light points

Per room The provision in column for Class IV Servant is minimum

1 light points 1 light points 1 light point do

2 light point 1 light Point I light points 1 light point -do- 1 light point -do- No separate

point. Common point far W. C. & Bath room.

-do- -do- -do- -do-

at each 6 m. length or one point at each landing

1 light point at each 6. m. length or one point at each landing

1 light point or one light point at each landing

-do- -do-

0 05 Watt, per 0.10 Sq.mt. fittings of W.T. conduction.

0.05 Watt, per 0.10 sq. mt. fittings of W,T. conduction.

0.05 Watt, per 0.10 sq, mt. fittings of W.T. conduction.

Considered necessary to put a stop to the entry of a unauthorized persons in the compound, also to ensure dete-ction of intruders by watchmen.

2 light points 1 light point 1 light point -do- 1 light point 1 light point 1 light point 1 light point 1 light point 1 Fan point 1 Fan point 1 Fan point and

1 Fan. Reduced floor area per fan to have free circulation of air.

-do- -do- 1 Fan point -do- 1 Fan point (For

each Bed Room)

-do- 1 (one)

-do- One hand lamp One bell point 1 Bell point with

bell. 1 Bell point with bell.

2 Plug points 2 Plug points l Plug point 1 Plug point 1 Plug point ...

l Plug point

-do- 1 Plug point ... ...

II Plug point 1 Plug point 1 Plug point

1 p.p. 1 P.P. 1 p.p. The power plug

should be of 15 Amp

1 p.p. 1 p.p. 1 P.P. 1 p.p. 1 Power plug

W. T. :- Water Tight.

(x) Lights in all rooms including garrage, verandahs and kitchen, subject to the maximum as stated, which, if exceeded explanation should be given.

(y) Lights in all rooms including garrage, verandah and kitchen subject to the maximum as stated.

(z) Lights in all rooms except servants quarters, subject to the maximum as stated.

To be provided in cases where the occupants desire to install any articles classified under "heating apparatus" at their own expense. For student Hostels, electric installations will be provided as per scale admissible to class III officer's Quarters but excluding power plugs. Atithi Grahas, Aram Grahas and Vishram Grahas in district head quarters may be treated as Class I officers' Quarters and at other places as Class II officers Quarters for the purpose of providing electrical installations therein. In respect of fluorescent lighting, the scale should be one light with watts for an area of 32 sq. m. Exhaust fans may be provided in Canteen, Kitchens, Laboratories, Hospitals, Printing Presses, workshops. Foundries, etc. in any enclosed space where air is required to be circulated artificially for proper ventilation. No scales are laid down for Raj Bhavan. Scales are laid down in para 406 (A) of the Manual for the residences of Honorable Ministers and Deputy Ministers.

The following Scales are prescribed in respect of electrically driven pumping sets in Government on-Residential Buildings :

Class of officers. Size of pumping Sets.

(1) High Officers of Government and Class I Officers.

1800 Liters per hour.

(2) Clase II officers. 1350 Liters per Hour. (3) Class III officers. 900 Liters per Hour.

(2) Scale of Electrical Fitting in Government non-residential buildings :

General Public Offices.

Lights. Ceiling Fans; Table Lamps,

1 2 3 4 (a) Officers' Office Rooms, High Officers of Government.

2 S.I. Pendants or 0.3 Watt, per 0.10 sqm.

1 Ceiling fan for 23 sqm.

1 Table fan.

Officers' Retiring Rooms. High Officers of Government.

0.5 Watt, per 0.10 sqm. -do- -do-

Officers waiting -do- -do- -do-

rooms, High Officers of Government. (b) Officers Office Rooms, I Class Officers.

do-

1 Ceiling Fan for 28 sqm.

1 Table lamp.

Officers' Retiring Rooms, I Class Officers.

-do- 1 Ceiling fan. -do-

Officers' Waiting Rooms, I Class Officers.

-do- 1 C.F. for 28 sqm.

-do-

(c) Officers' Office Rooms, II Class Gazetted Officers.

0.5 Watt, per 0.10 sq.m. 1 Ceiling Fan. 1 Table lamp.

Officers' Office Rooms, Non-Gazetted.

-do- 1 C.F. 1. T.F. (if necessary)

Office Superin-tedents, Accoun-tants Head of Sections etc.

-dc- -do- -do-

(d) Steno-Typist-Typists, and Clerks.

-do- 1 Ceiling fan for 19 sq. m.

(e) Record Rooms.

0.3 Watt, per 0.10 sq m. and 1 H. L.

(f) Tent and Store Rooms (Magazines Godowns and Water Rooms).

-do-

(g) Porches 0.2 Watt, per 0.10 sq. m. (h) Lobby and Lanning

1 Light of 40 Watts.

(i) Stairs. 1 light at each landing and stairs level.

(j) Verandah and Passages.

1 light of 25 Watts, for 30 Ft. length if required.

(k) Tiffin Rooms.

1 light for of 25 W. to 40 Watts.

(l) Latrins and W.Cs.

1 light of 25 W. if required.

(m) Entrance Gate.

1 light per Gate if required.

(n) [Garrage 1 light of 75 W. to light adjoining ground or inside and 1 H. L. if required.

Special Officers and Residential Buildings. (a) Public and Cash Counters.

1 light of 40 W. for each counter of 6 run each.

(b) Public Halls. 0.5 Watt, per 0.10 sq. m. 1 C.F. for 18 sq.m.

Churches and temples : (e) Judge's and Session Court Rooms.

0.5 Watt, per 0.10 sq. m. 1 C.F. for 23 sq. m.

1 Table Lamp.

(e) Hospital Wards, General.

0.2 Watt. per. 0.10 sq, m. with S. P. dining arrange-ments 1 H. L.

1 Ceiling fan for 23 sq. m.

(f) Hospital Wards, Paying.

0.3 Watt, per 0.10 sq. m. 1 Table lamp,

(g) Hospitals Operation Room (District Hospital)

0.5 Watt, per 0.10 s.qm. 1 H L if required.

Room used for storage of setum or other perishable medicines.

0.3 Watt, per 0.10 sq.m.

(h) Operation Table

1 Shadow less light fitting if required.

(i) Road lights and Compound lights;.

175 watt, for every 30 M. of road or as required for efficient illumination of grounds.

(j) Dispens- arses.

0.3 Watt, per 0.10 sq.m. 1 Ceiling Fas.

(k) Jail Cells. 1 light of 30 watts. per Cel if required.

(1) Kitchen. 0.2 Watt, per 0.10 sq.m. (m) Jail main entrance.

1 light of 150 watts out each side.

(n) Jail main Lobby

1 light of 60 Watts at 12 to 15 m. length.

(o) Jail main Walls.

1 light of 300 W. for every 30 m. of wall or as required sufficient to illuminate the wall

(p) Jail Barracks. 0.1 Watt, per 0.10 sq.m. (q) Jail grounds.

3 Watts, for 19 sq.m. to 28 sq.m. or as required for sufficient illumin-ation.

(r) Engineering, Drawing Office.

1 Watt, per 0.10 sq.m. 1 C.F. for sq.m.

(s) Workshop and press.

1 Watt, per 0.10 sq.m. or 1 light of 75 watts at each machine or compo-sing table.

-do-

(t) District and Taluka Treasu -ries.

0.5 W. per 0.10 sq.m. and 1 HL.

1 C.F. for 200 sq.ft.

(u) Library and Reading Room and Museums, etc.

0.6 W. per 0.10 sq.m. -do-

(v) Police Chow-kies.

2 lights of 40 Watts, or as required in accordance with the accommodation.

(w) Gymnasium, Recreation Rooms, Canteens, etc.

066 W. per 0.10 sq.m. 1 C.F. Wherever required.

(x) School and Colleges.

1 Watt, per 0.10 sq.m. 1 C.F. wherever required or where more than one is necessary, one C.F. for 250 sq.ft-

Table Fans. Wall Plugs. Call bells. Room Coolers or large air-conditioning equipment.

5 6 7 8 1 Table Fan. 1 Wall plug. 1 Call bell. -do- -do- -do- -do- T.F. in exchange of ceiling

1 Wall plug and 1 for T.F. if required.

1 Call Bell.

-do- 1 for f .F. and 1 for T.L. if required.

1 Table Fan in exchange of C.F.

1 for Table Fan and 1 for Table lamp if required.

1 Call Bell.

1 T.F. in exchange of CF.

1 for T.F. and 1 for T.L. if required.

-do- 2 plugs. - 1 T.F. if R.K.s Office is located in the same room.

1 plug for each 28 S/m.

1 plug point 1 plug point. 1 plug point as

required.

1 Table Fan. 2 plugs 1 Call Bell. -do- -do- -do- 1 plug point for 2

beds (power plugs as required).

1 Table fan. 2 Plugs 1 Call Bell 1 T.F. (pedestal). 4 plug and P.ps. as

required. Room Coolers

(Electrical airconding type) for single rooms, larger plant for operation theatres etc. as required.

-do-

1 T.F. if required. 1 plug point. 1 T.F. if required. 1 plug point. -do- 1 plug point for

each 18 sq. m.

1 T.F. if required

1 plug point.

Plugs as required by

the authorities.

S. I.-Simi indirect. H.L.-Hand Lamp. S.P.-Series Paral PPS.-Power Plug and Switch.

(i) One table and one table Fan may be allowed to the members of the Legislature during the period of Sessions if-required.

(ii) Plugs and Powers Plugs fur colleges, Hospitals, Workshops and Laboratories may be allowed as per requirement of the authorities and certified as per scale.

(iii) Table Fans may be provided in lien of ceiling fans, in case the height of ths ceiling is less than 3 m.

(iv) In respect of fluorescent lighting the scale should be one light of 20 Watts, for an area of 9 sq.m.

These scales are, however, intended for the minimum guidance of the officers concerned. Each case of an electric Installation should be treated in its own merits. Provision should be made in accordance with the above scale. In no case, however, except for special required should the scales be exceeded, if exceeded, detailed justification for all provisions, which are made or in excess of the sanctioned, scale should invariably be furnished.

Note : Additions shows red ink and alterations shown in black;

406 (A) The following are the scales of electrical fittings/ installation in residential buildings occupied by Chief Minister, Ministers, Speaker, Parliamentary Secretary to the Chief Minister and other similar dignatories :—

Room reference. Average for estimating purposes.

Item Remarks.

1 2 3 4 Light :

Drawing Room. 1 Watt, per 0.09 sq. meters

5 light points.

Sitting Room. do. 2 light points.

Dining Room. 0.6 Watt, per 0.09 Sq. meter.

3 light points.

Office Room. do. 2 light points.

Bed Room. 0.3 Watt, per 0.09 sq. meter,

3 light points.

Dressing Room do. 2 light points.

Bath Room. -.

do 1 light point. I 15 Amps. Power ploug for geysers for bath loom.

Store room do. 1 light points. Verandah and passage (Fornt back enclosed or open).

0.15;Watt. per 0.09 sq. meter.

4 light points in front varan-dah, 2 light points for passage near garage. 3 light points in kitchen yard and 2 light points in court yard.

Ground (Compound or surroundings of building) and gate lights,

4 Nos. for street lighting and gate lights and 5 It. light points outside the Building.

Garage 0.15 Watt, per 0,09 sq. metre.

1 light points.

Kitchen. 0.6 Watt, -per 0.09 sq. meter.

2 light points.

W.C. 1 light point. Latrines and Lavatories.

1 light point per each.

Ceiling Fans : Drawing Room 1 for 20 sq.

metres. 2 Fan points.

Bed Room do 1. Fan point. Dining room. do. 1 Fan point. Offlfce room do. 1 Fan point.

Pedestal Fans: Drawing room ) Office room ) Sitting room ) Bed room ) Spare ) Bed room. )

One for each floor in the house and one for outside use subject to maximum of three numbers.

Table Fans : Bed room 1 No. for each bed

room.

Office room. 1 No. of office room.

Sitting room. 1 No. for sitting room,

Night Lamps: Bed room. 1 No. for each bed

room.

Call Bells: 4 Bell points. To

serve office, drawing room and bed room and verandah.

Wall Plugs : Office room. 1 No. and 1 Clock

point.

Drawing room. 1 No. and 1 Clock point.

Dining room. 1 No. Bed room. 1 No. Garage I. 1 Plug point.

Power plugs. One power plug for

each bed room, bathroom, drawing room and dining

room. Gesers- storage Water-Sheater.

Bath room 1 No. for each bath room and 1 in kitchen.

Water Coolers : Kitchen One for Chief

Minister's House.

Clock :- One clock for

Office room.

office room. Clock may not be necessarily electrical. If the clock is not electrical it forms part of office furniture.

RULES FOR THE OCCUPATION OF ATITHI GRAHAS, ARAM GRAHAS AND VISHRANTI GRAHAS INCLUDING CANAL CHAUKIS AND STORE BUILDINGS, USED AS REST HOUSES AND FOREST DEPARTMENT REST HOUSES IN THE STATE OF GUJARAT. THOSE FOR THE OCCUPATION OF TRAVELLERS BUNGALOWS IN THE STATE OF GUJARAT AND THOSE FOR THE OCCUPATION OF ATITHI GRAHAS AT AHMEDABAD AND SARDARGADH AT MOUNT ABU AND GUJARAT BHAVAN AT NEW DELHI. 407 * These rules will be found in Appendix XX, XXI, XXIA XXI B and XXI C of volume II of this Manual.

Appendix "N"

(Refer para 391-A)

Form of Agreement for the transfer of

Government buildings to private bodies.

This INDENTURE made the.............................. day of .................................. one thousand nine hundred and...................................... BETWEEN THE GOVERNMENT OF GUJARAT (hereinafter referred to as "the Transferor" which expression shall, unless excluded by or repugnant to the Context, includes his successors in office and assigns), of the one part and the.............,........................................Society/Mandal, a society registered under the Societies Registration Act, 1860, and having its registered office at................................ (hereinafter referred to as " the Transferee " which expression shall, unless excluded by or repugnant to the context, include its successors and assigns) of the other part.

WHEREAS the transferor is seized and, possessed of the piece of land situate at...............in the registration Sub-district of........................ in................................. District and more particularly firstly described in the Schedule here under written together with the buildings and Structures standing thereon and all the fixures, fittings, equipment, furniture, articles and things a list whereof is set out in the second schedule here under written. AND WHEREAS the Transferee has requested the Transferor to demise the said land, buildings, fixtures, fittings, equipment, furniture and other .......................... articles and things for a period of..............................years which the Transferor has agreed to do.

NOW THIS INDENTURE WITNESSETH as follows :-

1. In consideration of the rent hereby.................................................................reserved and of the covenants and agreements on the part of the Transferee hereinafter contained the Transferor both hereby demise upto the Transferee.

All that piece of land situate at.................................within the Registration Sub-district of............... District ............................... and more particularly.................................. described in

the first schedule here under written and delineated on the plan annexed to these presents being thereon verged red................................TOGETHER with the buildings and erections standing and being thereon and the yards and playgrounds thereto belonging AND TOGETHER ALSO WITH all rights, easements and appurtenances thereof AND TOGETHER ALSO WITH all the fixtures, fitting, equipment, furniture, articles and things a list whereof is set out in the second schedule here under written EXCEPT, and RESERVING upto the Transferer all mines and minerals in and under the said land or any part ........................................................... thereof TO HOLD the land, building, fixtures benefit of the endowments and premises herein fore expressed to fee hereby demised (hereinafter referred to as "the demises premises" ) upto the Transferee for the term of..............years computed from the.....................day of .............................19, PAYING THEREFORE.........................................................yearly during the said term upto The transferor or the office of the Director of Education. Gujarat State, hereinafter called "the Director" or as otherwise required the nominal yearly rent of Rs................for the said land and buildings and of Rs.........................for the fixtures, fittings, equipments, articles and things making together an aggregate sum of Rs.......... the said rent to be paid without any deduction whatsoever on or before the .............day of..............each and every year AND ALSO PAYING upto the Transfer or in the event of and immediately upon the said term being determined by re-entry under the proviso hereinafter contained a * proportionate part of the said rent for the fraction of the current quarter year upto the day of such re-entry.

2. The transferee for itself and its successors and permitted assigns with intent to bind all persons in to Who ever had the demised premises may come both hereby covenant with the Tran-sfer or as follows :-

(a) During the said term hereby created to pay up to the Transfer or the said rent at the times on the days and in manner herein before appointed for payment thereof clear of all deductions.

(b) To pay all existing and future taxes, rates, assessments and outgoings of every description for the time being payable either by landlord or tenant or by the occupier in respect of the school premises and anything for the time being there in.

(c) Not to make any excavation upon any part of the said land hereby demised nor remove any stone, sand gravel, clay or earth there from except for the purpose of forming the foundations of buildings or for the purpose of executing any work, pursuant to the terms thereof.

(d) To pay for the electric energy consumed on the demised premises.

(e) At the Transferreis expense to provide all electric bulbs required for the use on the electric installation provided in the demised promises and to replace such of the electric bulbs as may fail, fuse, or to be broken and to keep the electric installation in a clean condition by properly dusting the fans and fittings.

(f) Not to erect any building erection or structure on any portion of the said land hereby demised without the previous consent in writing of the Director.

(g) Not to commence erection of any building or structure unless and until specification, plans, elevations, and details there of shall have been previously summed by the Transferee in triplicate for scrutiny of and be approved in writing by the Executive Engineer............................... Division, or the officer of the Government for the time being performing the functions or carrying out the duties of the Executive Engineer,......................................... Division (hereinafter called "" the Executive Engineer ")

(h) Not to make any alteration or addition to the facade or elevation of any building or erection erected and standing on the demised land or architectural features thereof except with the previous approval in writing of the Executive Engineer.

(i) Throughout the said term at the Transferee's expense welt and substantially to repair, pave, cleanse and keep in good and substantial repair and condition ( including all usual and necessary internal and external painting color and white washing ) to the satisfaction of the Executive Engineer, the demised premises and drains, compound wall and fences threupto belonging and all fixtures and additions thereto.

(j) To keep the demised premises in a clean and sanitary condition and not allow any refuse to collect in the compound and to abide by all bye-laws rules and regulations of the Municipality or Cantonment.

(k) To use the said fixtures, fittings, equipment, furniture, articles, and things with utmost care and caution and not to remove the same or any part thereof from the demised premises.

(k) (i) To manage the trust funds attached to the said school and specified in the Third Schedule here under written in consultation with the Director and in strict accordance with the condition, thereof and indemnify the Government against all actions and liability for any breach of trust on the part of the Transferee.

(k) (ii) Not to change the present name of the said school except with the previous consent of the Director.

(k) (iii) To take over the permanent staff of the said school and give them, such scales and dearness and other allowances with such adjuctrts as may be prescribed by the Government for the absorption of state servants in Government service.

(k) (iv) To have, keep and maintain throughout the said term an amount of Rs. 50.000/-to its credit as permanent funds for the management and the conduct of the said school and to invest the same in such manner as may be directed by the Director.

(1) to replace such fixture, fittings, furniture, articles and things specified in the second schedule, here under written as may be worn-out or lost by substituting other of a like nature and equal value.

(m) To permit the Director, Executive Engineer, and the officers, surveyors, workmen or others employed by them or by the Government from time to time and at all reasonable times of the day during the term hereby granted to enter into and upon the demised premises and to inspect the state of repairs and condition thereof and also of the fixtures, fittings, equipment, articles and things to make an inventory thereof and if upon such inspection it shall appear that any repairs or replacements are necessary, they or any of them may, by notice to the Transferee, call upon the Transferee to execute the repairs or replacements and upon his failure to do so within a reasonable time the Transferor may execute them at the expense in all respect of the Transferee.

(n) to allow the Transferee or his agents or servants 10 view the demised premises at any time during the day time on receipt of twenty-four hours previous notice.

(o) to use the demised premises only for academic purposes and not to use or permit the same or any part thereof to be used for holding public meetings of a political nature or for carrying on any communal propaganda or for any purpose not connected with the activities of the school.

(p) At the Transferred expense to maintain the garden attached to the demised premises in good condition and the Transferee shall have the right to the produce thereof.

(q) The transferee shall not cut down, lop or injure trees or large shrubs without the written permission of the Executive Engineer and the proceed of the sale of all trees cut down or looped off shall be belong to the lesser.

(r) To conduct the school to be maintained in the demises premises in a proper and orderly manner to the satisfaction of the Director and so manage and conduct the same that nothing shall be done, permitted, suffered or omitted contrary to the regulations for the time being in force at Education Department of the Government.

(s) The Transferee shall accept as final the Director's decision, on any question which may arise concerning any alleged breach of clauses referred to above.

(t) At the expiration or sooner determination of the said term quietly to deliver up to the Transferer the demised premises and everything for the time being comprised. therein the same good condition in which they were on the date of the commencement of the said term (reasonable wear and tear expected) without claiming any compensation in respect of any expended, for the repairs thereof or anything otherwise done in connection therewith.

(u) Not to assign, underlet or part with the possession of the demised premises or any part thereof or anything for the time being comprised therein without the consent in writing of the Director who may grant or withhold his consent in his absolute discretion or impose such conditions as be may deem fit.

3. The transferer doto hereby covenant with the Transferee: as follows :-

(a) That the Transferee paying the rent hereby reserved and performing the covenants herein before on the Transforee's part contained shall and may peaceably enjoy the demised premises for for the said term hereby granted without any interruption disturbance from or by the Transaforee or any person or persons lawfully claiming by, from under the Transferee.

(b) That the Transferee shall have duly performed and observed the covenants and conditions on part of the Transferee here in before contained and shall at the end of the said term hereby

granted apply to the Transferer for the renewal of the said term the Transferor may grant such renewal at such rent and upon such terms and conditions as the Transferer may in its absolute discretion think proper.

4. It is hereby agreed between the parties as follows .-

(a) The Transferer shall keep the demined premises excluding foundations and plinth insured with the Govt.'s Insurance Fund against the loss or damage by fire to its full insur-able value (excluding foundation and plinth) and the Transferee shall pay to the Transferor such additional sum in advance every year, as is equal to the premium charged from time to time by the Government Insurance Fund to the Transferor.

(b) If and whenever any part or the rent hereby reserved or any other sum due and payable by the transferee under these presents shall be in arrears the same may be recoverable from the Transferee as an arrears of land revenue.

(c) If the said rent hereby reserved shall be in arrears for the space of thirty days whether, the same shall have been legally demanded or not or if and whenevre there shall be a breach of any of the conyenants by the Transferee herein before contained the Transferes may re-enter upon any part of the school premises in the name of the whole and thereupon the term hereby granted and the right to any renewal thereof shall absolutely case and determine. PROVIDED ALWAYS that the power of re-entry hereinbefore contained shall not be exercised unless and until the Transferee or the Director on behalf of the Transferor shall have given to the Trensferee or left on same part of the school premises a 14 days notice in writing of his intention to enter and of the specific breach or breaches if covenant in respect of which the re-entry is intended to be ade and default shall have been made by the Transferee in remedying such breach or breaches within the time specified in such notice.

(d) If the Transferee fails will and substantially to repair, pave, cleanse and keep in good substantial repair and condition to the satisfaction of the Executive Engineer the demises premises and drains, compound walls and fences therupto belonging and all figures and additions thereto, as provided in sub-clause (1) of clause (2) above, the Transferor shall be at liberty to carry the same and recover the cost thereof from the Transferee and the amount of such cost shall be recoverable from the Transferee, as arrears of land revenue without prejudice to their rights of the Transferor.

IN WITNESS WHEREOF the Governor of Gujarat hath caused the Director of Education, Gujarat State to set his hand and affix his official seal hereto on his behalf and has/have on behalf of the Transferee set his/their respective hand hereto the day and year first above written.

The First Schedule Above Referred to, (Description of land )

All that piece of land situate at within the Taluka and registration sub district of……………………..district…………………..containing by admeasurement.................................square yards/Meters or there abouts and bounded as follows that is to say on or towards the North by.................................on or towards the South by.....................on or towards the East by........................ and on or towards the West by...........................and which said piece of land bear Survey No..................................of the ...............................and is delineated on the annexed to these Presents being therein verged red.

THE SECOND SCHEDULE ABOVE REFERRED TO.

(List of fittings, fixtures, equipment, etc). THE THIRD SCHEDULE REFERRED TO ABOVE. (List of endowments together with the conditions attached). SIGNED, SEALED AND DELIVERED BY The Director of Education in the presence of- (1) (2) SIGNED, SEALED AND DELIVERED BY On behalf of the above named Transferee in the presence of- (1) (2)

* (vide G. R. E. D. No. SSN-2852-dt. 8-4-1952).

CHAPTER VII STORES

A. GENERAL 408. (1) The department obtains large quantities of stores for works, manufactures, etc. The departmental officers entrusted with the care, use or consumption of these stores are responsible for maintaining correct records and preparing correct returns in respect of the stores entrusted to them. They are also responsible for maintaining them in proper custody and in good order. Any loss of, or damage to, Government stores should forthwith be reported by them to their immediate superior.

o 408. (2) The officials on regular establishment only should be entrusted with the physical charge of articles of stores, tools and plants, office furniture, scientific and mathematical instruments etc. and they are responsible for losses, shortage etc. Such charges should not be with the persons on work-charged establishment. One responsible officer of the rank of section officer may be entrusted with the stores not exceeding the value of Rs. 5 lakhs along with other works and sub-divisional officer with the stores not exceeding the value of Rs. 25 lakhs along with other works except in exclusively Central Stores Divisions.

(o G.C.M. P.W.D. No. STR-4564/2554-Q-dt. 13-1-69).

@ 408. (3) The departmental officers entrusted with the care, use or consumption of stores for works, manufacture, etc. are responsible for maintaining correct records and prepare correct re-turns in respect of stores entrusted to them. If certain articles of stores, tools & plant, office furniture, scientific and mathematical instruments, etc, are in custody of officials on temporary or permanent establishment such as Assistant Engineers, Additional Assistant Engineers, Office Superintendent, Circle senior clerk, store keeper or clerk etc. such officials should be considered responsible for losses, shortage of such articles which are in their charge and the Deputy Executive Engineers or the Superintending Engineer may not be considered responsible for such articles above, which are not in their charges specifically. However, while placing the articles in the custody of subordinate officials, care should be exercised by the Deputy Executive Engineer/Executive Engineer to see that the officials in whose charge such articles are placed, are relatively senior persons and are on regular establishment (and hot on work-charged establishment). The subordinate officials should be considered responsible for the safe-custody of articles given in their charge. The Deputy Executive Engineer should exercise greater control and check every three months the accounts and carry out physical verification of atleast 10% of the items borne in stores, the value of which should not be less than 20% of the stores on his subdivision to ensure that book and ground balances tally. He should also carry out some surprise check. If there are any shortage or losses due to disregard of proper procedure regarding physical checking, maintenance of accounts and records etc., the Deputy Executive Engineer concerned shall also be considered responsible for such losses. Thus the Deputy Executive Engineer' responsibility will be for the overall control of stores etc., for evolving proper store management system under which pin-pointing of duties and responsibilities is clearly evolved, proper accounting of the store articles, for periodical verification, check etc. as may be necessary as per rules. The direct responsibility for any loss or theft will be that of the official in whose charge such articles are placed and who is having the physical custody of the same. Accordingly, it would be specifically decided by Executive Engineer as to in whose charge articles like scientific instruments and drawing materials, furniture, stock, mathematical site account etc. placed and thereafter such distribution list and the returns should be made part of the transfer of charge papers of Deputy Executive Engineer with a certificate that all the stock materials, materials debited to works, tools and plant received in the Division, etc have been accounted for in the returns, and that acknowledgement has been obtained from the persons concerned to whom the item has been issued.

(@ G.C.,P,W.D. No. STR-1071/G-3083/435-Q dt. 2-12-71.) 408. (4) When excesses and shortages are noticed at the time of Inspection, every effort should be made to reconcile such, discrepancies.

Many unserviceable and serviceable articles are found lying: idle. Unserviceable article should be disposed off by sale or otherwise. Serviceable articles if not useful should be reported to Government. Materials value above Rs. 25000.00 declared surplus should be disposed through the approved and recognized auctioneers registered with DGSD. The Central Stores Division of the department should enter into regular contract with such auctioneers for disposal of surplus stores of the department.

408. (5) All transactions of receipts and issues should be: recorded strictly in accordance with the prescribed rules or procedure, in the order of occurrence and as soon as they take place, fictitious stock adjustments are strictly prohibited, such as for example, (1) the debiting to a work of the cost of materials not required, or in excess of actual requirement, (2) the debiting to a particular work for which funds are available of the value of materials intended to be utilized on another work for which no allotment has been sanctioned, (3) the writing back of the value of materials used on a work to avoid excess outlay over appro-priation, etc. Any breach of this rule constitutes a serious irregularity. , which will be brought prominently to the notice of the appropriate authority concerned by the Accountant General.

409. (a) The accounts of stores are based on the fundamental1 principle that the cost of their acquisition should be debited to the final head of account concerned or the particular work for which they are required, if either of these can be determined at once; otherwise it should be kept in a suspense account pending: clearance, as the materials are actually issued, by debit to specific heads of account or works.

(b) In accordance with this general rule, the cost of the supply of all stores, required as tools and plant for the general use of the division, is debited at once to the minor head ''Tools and Plants", subordinate to the major head under which such charges of the division are classified; and special items of tools and plant, which are required not for general purpose but for a specific work,, are debited to that work.

(See also rules 1 and 3 of Appendix 5 of C.P.W.A. Code).

(c) Similarly, all road metal required for the maintenance of a. road or section of a road is debited at once to the minor head "Repairs" (Communications) under the major head concerned, against the estimate sanctioned for the collection of it, and when road metal is acquired specially for use in the construction of a road or other work, its cost is debited to the estimate for such construction.

(d) In the case of other materials when purchases are made for the requirements of works generally, the cost is accounted for under the suspense head "Stock". Materials purchased specially for a work are, however, debited to that work.

(Based on para 99 of C.P.W.A. Code, 1 1958). "If any of the materials acquired for specific works, the cost of which was directly debited to the works, are found to be surplus to the requirements on the completion of such works, they are either transferred to other works on which they could be used immediately or taken on stock if otherwise.

The cost of such surplus materials transferred to other works or stocks is to be adjusted at the same rate at which the materials were originally acquired or at the market rate whichever is less and the resultant loss has to be born by the work for which they are obtained in the first instance.

Measurements of the dismantled materials to be transferred for use on any work need not be recorded. But when any dismantled materials are transferred to other works or, sold, the disposal should be recorded in the accounts maintained for them.

In respect of other materials, measurements ought to be recorded after verification and inspection thereof.

As far as possible, all purchases should pass through stock instead of directly debitting to the works.

410. The Divisional Officer is responsible that proper arrangements are made throughout his division for the custody of public property. He must be careful to keep all tools and implements in efficient order, must protect surplus stock from deterioration, must take proper precaution to prevent the loss of public stores by fire.

@ 1. Persons having charge of stores should prepare charge report while proceeding on leave other than casual leave and physical charge should be handed over accordingly.

2. The surprise-check of the items pf stores in charge of the Sub-division or store keeper of the Divisional office to the extent specified in para 408(3) should be exercised by the responsible officer not below the rank of Deputy Executive Engineer once in a quarter and necessary action should be taken for any defect noticed.

3. No transaction should be got done through the persons on the work-charged establishment. Those who infinge this provision would be responsible for losses etc. caused through handling by work-charged staff.

4. The security deposit from the person having physical charge of the store should be recovered as under :

(a) Stores upto Rs. 1 lac Rs. 1,000.00

(b) Stores above Rs. 1 lac Rs. 2,500.00 and upto Rs. 5 lac

(c) Stores of more than Rs. 5,000.00 Rs. 5 lacs.

(i) The Security deposit should be accepted in the form of Fixed-Deposit-Receipts of a Scheduled Bank or other approved Government Securities, duly pledged to the concerned Executive Engineer.

(ii) The period of validity of Fixed-Deposit-Receipts or other approved. Government Securities should not be less than 5 years and it should be renewed as and when required for the further period of five years.

(iii) The Fixed-Deposit-Receipts or other approved Government Securities should be made out in the name of the Divisional Officer or pledged to him.

(iv) The Depositor shall receive the interest, when due, directly from the Bank concerned on a letter from the Divisional officer authorizing the Bank to pay it to the depositor.

5. Appointment of a Chowkidar having knowledge to read and write should be made. When the value of store exceeds Rs. 5 lacs, two chowkidars, one for day and the other for the night duty should be appointed.

6. Balance of stock including office articles and furniture in his own charge should be checked by the storekeeper once in a month and certified accordingly. Similarly, S.F.D.M. articles which should be kept in charge of Draftsmen should be checked once in a month, by him and certified accordingly.

7. The monthly returns should be checked by the Deputy Executive Engineers at the time of his personal checking.

8. Non compliance and anything contrary to the above will be viewed very seriously by the Government.

(@ G.R.S.P.W.D. No. STR-4564/Q/1965 dt. 15-5-65 and-1069/ AR/1964-65-3-AR-Q dt. 3-2-71).

410.A. All the valuable articles costing Rs. 5000 and over should be declared and insured before transmitting by rail or by road.

410.B. All Government Stores of Local Bodies (for Local Fund Purposes) shall be exempt from the payment of octroi duty oh the production of a certificate that they are the property of Govern-ment.

411.A. Every officer is bound to take charge of department stores which, from the death or departure of the persons lately in charge, or from any other causes, may be left at or near his station without adequate protection.

@ Charges/of stores should be handed over within the prescribed time-limit of three months from the date of handing over by the person leaving the charge and charge should not be left before, completing the above process. Responsibility of both the relieved and reliving officers/Subordinates will be equal if any defect, delay or, mismanagement is noticed thereafter for transactions upto the date of change in incumbency, These instructions should be strictly observed by all concerned failure of which should be reported in details to Government by the Heads of the Department.

(@ G. G., P. W. D. No. STR/1764/107072-Q dt. 16-4-68),

411.B. The four classes of stores fall into two distinct categories as shown below:

(1) Stores debited to Suspense—

(i) stock :

(2) Stores debited to final heads—

(i) Tools & Plant

(ii) Road metal

(iii) Materials charged to works.

B. PURCHASE AND MANUFACTURE OF STORES-

412. Stock, road metal and other materials required in the ordinary course for the execution of sanctioned works, may, subject to the provisions of the rules for the supply of articles, other than printing and stationery stores required to be purchased for the public service, (vide Appendix VIII, Paragraph 416 and clause (V) of paragraph 1 of Appendix XII) be procured on the responsibility of the Divisional officer without special authority, though the Superintending Engineer's approval should be obtained to the measures proposed for the purchase of stock in large quantities. If the stores are to be manufactured a separate estimate for their preparations may be required as laid down in paragraphs 414 and. 415, The restrictions imposed by the rules for the supply of articles, other than printing and stationery stores, required to be purchased for the public service do not apply to purchases made by or on behalf of Port Trusts, Municipalities or Local Funds, excepting, when the stores purchased are paid for from Government revenues on behalf of Government or from funds advanced by Government. In the latter circumstances, Government may, however, direct that the provisions of the rules need not apply. When a Public Works-Department officer carried out a work for any of the local bodies-referred to above, the rule shall apply except when the local body specially desires to have the stores purchased or otherwise and the Government has accorded its approval thereto. It should, however, be stipulated that the stores must be approved by the officer carrying out the work before the purchase is concluded.

(1) Necessary procedure of issuing gate pass (in quadruplicate) should be adopted at the time of issue of materials from stores of one Division/Sub-division to other Division/Sub-division or to contractors and others. When the value of stores to be handed at one point is over 5 lacs, the stock premises should have closed, boundaries with Gate-keeper or Chowkidar at the control of entry fixed point. The gatepass system and entry of inward outward with note of mode of transport should be made by gate-keeper or gate chowkidars. No stores over Rs. five lacs should be operated without such arrangement without specific prior approval of Government.

(2) So far as the purchase of paints is concerned, it should not be treated as building materials. Paints should be purchased either on D. G. S. & D or C. S. P. O. rate contract only. If it is to be directly purchased from the market out side of rate contract or when no rate contract exists, then the permission of Industries, Mines and Power Department should be obtained before purchasing the paints. In case there is no rate contract for paints existing, then the prescribed procedure should be clearly observed-while purchasing the paints.

(3) No G.I. pipes should be purchased for stock.

II. QUANTITY ACCOUNTS

(A) RECEIPTS

412.3. Materials may be received on stock from the following, sources :

(a) Supplier

(b) India Store Department, London

(c) Other sub-divisions, divisions or departments (including Government workshops)

(d) Manufacture, and

(e) Works, buildings, etc.

In all cases there should be proper authority for the receipt, by the Storekeeper or the sanctioned Officer concerned of materials to be brought on stock. This authority should be given in writing by the Divisional Officer or, if so authorised under local orders, by the sub-divisional Officer. (This sub-para is based on para 7.2.4. of C.P.W.A. Code 1958).

Note : Instructions regarding the testing of stores purchased in. India are incorporated in Appendix XXIII.

413. (1) The articles comprised under the head "Tools and Plant" can only be purchased or manufactured on estimates sanctioned by competent authority (vide Serial No. 29 in Appendix VIII) with the exception of purchases of manufacture at a cost not exceeding Rs. 1000/- for which estimates are not required. Similarly repairs to tools and plant should also undertaken after they are duly sanctioned by a competent authority (vide serial No. 30 in Appendix VIII). Regarding purchase of Mechanical Plant, equipment and machinery including laboratory equipment, costing Rs. 1000 and upto Rs. 5000/- the following instruction should be followed :

(i) There is a certificate from the indentor, that there is budget provision.

(ii) Items indented are covered under sanctioned estimates.

(iii) and there is a certificate from the Officer stated in column No. (2) below that the requirement cannot be met from surpluses from other Circles/Divisions.

Sr. No.

Name of Officer authorised to sanction purchases

Items of equipments for which powers are enhanced.

(a) Electrical Engineer, to Government, Ahmedabad.

All Electrical Equipments

(b) Director of Engineering Research Institute, Baroda.

All items of laboratory equipments and scientific and mathematical instruments.

(c) Superintending Engineer Mechanical Organisation Ahmedabad.

All other Mechanised equipments except (i) all types of vehicles viz. Jeep, Estate Cars, Cars Station Wagon, Pick up van, Trucks, Dumpers, Motorised Tankers etc. (ii) Heavy Earth-moving Equip ment viz. motorised scrappers, Rear and Bottom Dumpers, Loaders, Shovels Dray Lines, Tractors etc. (iii) Road-rollers and Moto- graders Hot Mixing Plants and paver finishers with capacity more than tonnes per hour. (iv) Pumping equipments.

413 (2) Materials above Rs. 5000.00 not on D.G.S.D. Rate Contractor C.S..P.O. rate contract should be purchased only after inviting public tenders and from dealers/suppliers having sales tax registration number and permanent income tax account number. No concessions or price references are given in purchase of materials to Labour or other Cooperative Societies or Apna Bazar or Civil Supplies Department Stores. Only S.S.I. Units enjoy such concessions.

3. The Superintending Engineer, Mechanical Organization, Ahmedabad or equivalent Mechanical Officers of Irrigation Department/Narmada Development Department and the Director, Engineering Research Institute, Baroda, have to prepare inventories of mechanical equipments and laboratory equipments to enable them to give certificates referred to in para l(iii) above after verifying surpluses from other Circles/Divisions. The Director, Engineering Research Institute has to prepare an inventory of scientific and Mathematical equipments by him at present. Similarly the Chief Engineer (Electrical) should prepare the inventories of the items mentioned against their names to enable them to give certificate referred to in para l(iii) above after verifying surpluses from other Circles Dns.

4. So far as the purchase of jeeps and other vehicles required for execution of works is concerned, they should continue to obtain Government sanction in respect of these articles of tools and plants before the purchase of the same.

(Q.C.M. P.W.D. No. MCN-2064/12-95 (5)/H dt.16.6.64).

414. The manufacture or collection of material involving an outlay of Rs. 10,000 or upwards must in all cases be covered by an estimate showing the proposed outlay and the material to be received.

The stock estimates for materials to be received during the year are treated as estimates for original works, and the same will be sanctioned as per delegation of powers for original works by the, competent authority after the sanction to reserves stock, limit is accorded by the Chief Engineer. The amount of stock held on hand should, however, be below the reserve stock limit during any month of the year. ( Q.C.M. P.W.D.NO.STL-1066/General(ii) Q.dt.3.5.66)

The need for stock estimates is to formulate purchase forecast and the estimate the items to be included in stock with the approval of competent technical authority. In view of this, stock-keepers would be personally responsible to ensure that Annual Stock estimates for the ensuing financial year are prepared and submitted to the Divisional Officer for sanction in March invariably.

415. If the material is for a work already duly sanctioned or for the reserve stock, within the sanctioned reserve stock limit for the Division, the estimate will merely require the approval of the Superintending Engineer, but in all other cases the estimate must be duly sanctioned by competent authority, as though for an original work.

Note :- If the main estimate for stock-sanctioned by the Superintending Engineer includes the details of materials, proposed to be kept on stock, separate estimates (and sanction thereto) for such materials under each sub-head is not necessary even though the outlay exceed Rs. 10,000.

416. Deleted.

417. Indents from steam or other power driven road rollers should be submitted to the Superintending Engineer, Mechanical Organisation, Ahmedabad who should arrange to procure them in accordance with the rules for the supply of articles, other than printing and stationery stores, required to be purchased for the public service. Instructions given under paragraph 412 should be carefully followed.

418. Materials required for works should not be purchased in advance or in excess of actual requirements. Reserve of stock will only be maintained when necessitated by the Division or for use in emergency. When it is considered necessary that a reserve should be maintained the maximum limit, proposal submitted by the Divisional Officer will be sanctioned by Chief Engineer accordingly.

The R.S.L. proposal should be accompanied, the following details :

(a) monthly closing balances of each item of stock for previous financial year as per the, figures of monthly stock account of form G.P.W.A.C. No: 73.

(b) abstract of estimated stock transactions for the ensuing year (i.e. year for which the sanction to R. S. L. is required) for the (a) above the value of stock materials for which the bills have been paid should also be taken into consideration, so as to have the factual value, of stock materials on hand. (O.C.M. P.W.D. No. STL-1076/General/Q dtd. 3.2.66).

(c) the statement showing each item to be operated on stock, and the maximum quantity of such item to be held at a time.

The Chief Engineer may relax the above necessity of furnishing the information in respect of those mechanical divisions where the items operated are more than 5000.

Divisional Officers are empowered to purchase or manufacture stores to maintain the reserve subject to the approval or sanction to estimate (vide paragraph 414 and 415). However they should purchase materials on DGSD rate contracts, C.S.P.O. contracts or D form contracts.

418. A. Incases in which there is likely to be any element of doubt of any nature, relating to the use of materials proposed to be purchased for use on specific works, such materials should, in the first instance, be purchased by debit to stock and not by debit to the work concerned.

419. The fixed maximum should be kept at the lowest point compatible with efficiency and the stock returns of the divisions should be carefully scrutinized by Superintending Engineers from time to time with reference to this point. In no case, materials like G.I. pipes, water proofing, Glazed tiles, sanitary wares and other materials which are easily available should be stock-filed to avoid blocking of Government funds, managerial wastefulness, the pilferage, Rest and losses.

419. A. The orders on firms for supply of stores should contain following conditions:

(a) Railway receipt should not be sent by V.P.P. and payment for goods dispatched should be made in the ordinary way.

(b.) If Railway receipts are, sent by V. P. P. it with be obligatory on the part of the firm supplying the stores to give prior intimation of the dispatch of stores to the indentor and/or consignee by a separate letter of having done so.

The above instructions should be strictly followed by all indenting officers in future, no ease of write-off of demurrage charges will be considered by Government, if arises from failure to observe the above instructions.

C. STQCK ACCOUNTS

(a) General Procedure

(v) Priced Stores Ledger

420. (1) An account shall be maintained in the Accounts Branch of the Divisional office to record day by day the transactions relating to each item of stock. This account should be maintained in Form 12, Priced Stores Ledger, which will have different sections or sets of pages for different articles of stock with columns for receipts, issues and balances for both quantities and values. Separate Ledgers will be maintained for articles falling under each sub-head of stock.

(2) All items of receipts and issues will be entered in the Ledger from the copies of Goods Received sheets and the Indents which are received daily from the Sub. Division, vide paragraphs 7.2.6. & 7,2.11. of C.P.W.A. code. At the end of days postings, the balance under each article should be worked out in respect of quantities as well as values.

(3) The Ledger should be closed for both quantities and values at the end of each month. A few pages should be reserved at the end of each Ledger for abstracting the transactions (Values only) pertaining to each article stock. The monthly total of receipts, issues and balances should then be worked out for each sub-head and consolidated abstract prepared for all the sub-heads, which should agree with the summary of Stock Receipts and the Summary of Indents, vide, paragraph 438. (1).

(VI) Adjustment of Profit and Loss on stock.

(4) At the end of each year, the amount of annual excess or shortfall representing the difference in values due to revision of rates, etc. should be worked out proforrma and credited to Revenue (or as a receipt on capital account) of charged off as ''Losses on Stock" as the case may be. The detailed procedure to be followed in this regard may be prescribed by the local Administration.

Note : While under procedure prescribed in this paragraph, ft would not be necessary to allocate the differences over the works, the profits or losses should be taken into account at the time of fixation of issue rate for the next year.

421. The balance in stock should be examined half yearly to see whether the balance in hand represents the quantities as well as the value borne on the account books. Any discrepancy discovered on the verification should be fully explained and the book balance set right under orders of the competent authority.

422. Stores accounts as at the end of the year for incorporation in the appropriation accounts should be in form No. Gen.238-G-as per the instructions contained therein. The officers concerned, should invariably state why surplus stores were filed up and how they propose to dispose of the store indicated by them in the store accounts, or surplus to requirements.

The stores in-charge of sub-divisions should be checked by Executive Engineer of Divisions at least once in a year when they go for annual administrative sub-divisional inspection. The report of verification should be in the form of Rojkam showing details which store is inspected, who were present at the time of verification, how many labourers and at what cost they were engaged, which items were checked measurement sheets or stock details with locations and the ground balances found. Executive Engineers should verify not merely physical balances but also technical and utility conditions of items.

(b) Details

423. The stock account should be kept in accordance with the rules detailed below:-

(i) Quantity Accounts(l) Receipts :

424. Materials may be received on stock from the following sources:,

(a) Suppliers,

(b) Other Sub-Divisions,

Divisions or Departments (including Govt. Workshops).

(c) Manufacture, and

(d) Works, Buildings, etc.

In all cases, there should be proper authority for the receipt by the receiving officer concerned, of materials to be brought on stock. This authority should be given in writing by the Divisional officer if so authorized under local orders, by the Sub-Divisional officer).

425. All materials received should be examined and counted, or measured, or weighed as the case may be, when delivery is taken. The record of the detailed count of measurement should be kept in the books Receipt sheet Form 8A and the total number or quantity received should be entered in the Bin Card Form 8 immediately thereafter. Such acknowledgement as may have to be given to a supplier for stores received from him can be signed only by the Divisional or the Sub-Divisional officer. Any certificate that the storekeeper or Sectional officer concerned may be called upon to record in respect of the receipt of stores, for this or any other purpose (Vide Paragraph 7.2.5 of C.P.W.A. Code), should be in the following form :—

Received on____________________________________________ and duly recorded in the

Bin Card. See Goods received sheet No____________________________________________

Date :___________________

(SIGNATURE)

(Based on para 7:2.5 of C.P.W.A, Code).

2. The Goods Received Sheets will be printed in the form of booklets and will be duly machine numbered, with the office copy in triplicate (in quadruplicate if payments are made by the sub-divisional officer) by carbon process in indelible ink or copying pencil, one copy being retained by the storekeeper and the other two sent to the Sub-Divisional office, out of which one copy will be passed on to the supplier and the other to the Divisional office for posting the Priced Stores Ledger and making payments.

Note-1. Two types of booklets will be printed, one containing three copies of each Goods Received sheet and the other containing four copies. The words "Original", "Duplicate", "Triplicate" or "Quadruplicate" should be printed on them;

Note-2. The instructions regarding the making of entries in the Measurements Books (vide paragraph 10.2.27 apply mutatis mutandis to the entries to be recorded in the Goods Received sheets.

3. A separate Goods Received sheet should be prepared in respect of goods purchased from one supplier. To facilitate preparation of the summary of stock Receipts, separate Goods Received sheets should be prepared in respect of item falling under each sub-head of stock or the articles falling under each sub-head should be grouped together in the sheets as far as possible. In filling up the Goods Received sheets, the description and code numbers of materials as given in the priced Vocabulary of stores, should be strictly adhered to.

Note : In order to comply with the requirements of the above paragraph, it should be seen that separate Supply Orders are placed for goods falling under each sub-head of stock as far as possible.

4. Payments for all stock received are made on the basis of entries recorded in the Goods Received sheets, vide paragraph 7.2.17. of C.P.W.A Code. These sheets should be treated as very important records. All the booklets containing the Goods Received sheets should be numbered serially and a register of them should be maintained in Form 12-A in the Divisional Office showing the date of issue, serial number of each booklet, the name of the Sub-divisional to which issued, and the date of the used booklets with Office copies so that its eventual return to the Divisional Office may be watched.

Note :- A similar register should also be maintained, in the sub-dvisional office showing the names of subordinates to whom the booklets are issued. Those no longer in use should be with-drawn promptly even though not completely written up.

426. Materials may be issued from stock for the following purposes :

(a) For use on works either by issue to contractors of direct (vide paragraph 324).

(b) For dispatch to other Sub-Divisions, Departments,

(c) For sales to contractors, employees, or other persons or local bodies.

They should be issued only On receipt of an indent in, P.W. Account Form No. (P.D. Form No, 496 E and signed by the Divisional of Sub-Divisional Officer But when an officer of lower rank has to issue stock materials for the requirements of works under himself, the use of this form it

not obligatory if he has been authorized under local orders to draw such materials from his stock up to any assigned limit not exceeding the provision for materials in sanctioned estimates.

Note 1 : While examining Bin Cards 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 officers of lower rank without due cause.

Note 2 : The term "Works" includes manufacture operation.

Note 3 : Instructions contained in para 7.2.10 of C.P.W.D. code for preparation of indents should be scrupulously followed.

427. While issuing materials from stock the Storekeeper or Sectional Officer should examine the Indent (Form-7) and sign it in the space provided for the purpose, after entering the quantity issued in all the copies. An entry of stores issued should simultaneously be made in the Bin Card, form-8. The signature of the officer receiving the materials should be obtained in the space provided for the purpose in the indent. One copy of the indent should be retained by the Storekeeper of the supplying division as a voucher in support of the entry in Bin Card, the second being returned at once to the indenting officer. The third and the fourth copy of the indent should be sent to the Divisional Office for further action.

Note 1 : It should be seen that the acknowledgement of materials is signed either by the person to whom they are ordered to be delivered or despatched, or by a duly authorised agent. This precaution is specially necessary in the case of issues to contractors, and private persons whose acknowledgements should set forth all the particulars mentioned in paragraph 10.34 of C.P.W.A. Code.

Note 2 : Note 1 applies also to issues made to contractors by the Sectional Officer himself without the production of an indent signed by higher authority.

The gate-passes should be in Form as per proforma prescribed hereunder. Whenever the Deputy Executive Engineer-in-charge of the work is the officerr-in-charge of the stores, he may retain one as his office copy, second will be Gate keepers or Gate Chow-kidar's copy and the remaining copies will be sent along with the conveyance carrying store articles to the site of work and he should get back one copy from the site duly acknowledged on site after the entry is made in the material at site account or materials-consumption register and one copy should be retained on the site of work. Whenever the officer in charge of the work is not in charge of the stores, gate-passes should be regulated with one in the office, which issues the materials, the second will be Gatekeeper's or Gate Chowkidar's copy, the third should go to the Deputy Executive Engineers-in-charge of the work and the fourth and the fifth should go to the Site Karkoon, Sectional officer etc., who should make the entry in the register regarding receipt of the materials and send the fifth copy duly acknowledged to the Deputy Executive Engineer-in-charge of the work, who should pass on to the officer, who has issued the materials. The quantity in the U.S.R. and the gate-passes should be the same and deperate U.S.Rs. should be obtained on each occasion whenever the store materials are delivered at the stock-yard. No excess that signature is obtained in U.S.R. and materials are listed in statements according to the availability of conveyance or transport vehicle. The concerned contractor should authorise his representation in writing on stamp paper for signing the unstamped receipt on his behalf. The quantity as per approved indent should be lifted within a maximum period of 7 days or the closure of monthly accounts, whichever is earlier. It should be seen that the materials is shifted within the accounting month, on the expiry of the accounting month, if the material is not taken by the contractor according to the indent the approval to the indent would lapse. Fresh indent will have to be processed thereafter. The practice of taking U.S.R. at the site of work should be discontinued as it gives scope for fraudulent practices. For proper check for all issues, the indent in form-7 should be sent by the S.D.O. in-charge of the work and gate-pass system complied with U.S.R. should be strictly followed. The above procedure should be followed for all the materials which are required to be issued, as provided in the Schedule 'A' of the tender.

SUB-DIVISION Gate Pass No. Date : / /l98 Issued to …………………………………………………………………………. Through …………………………………………………………………………. Indent No. ……………………………………………Vehicle No............ .....................................................................................Time of departure…………... Description Size Qty. Remarks Signature of officer who issued the materials.

Signature of Karkoon. Signature of the officer/ person who received the materials and who assumes responsibility for carting the materials straight to the site of work.

427-A. BIN CARDS A chronological record of the receipts, issues and the running balance of each article of stock will be kept in the Bin Card, Form-8 will be kept at the place where the materials are stored. These cards will be posted from the Goods Received Sheets and the Stores Indent (vide paragraphs 7.2.5 and 7.2.11. of C.D.M.A. code)

As Bin Cards constitute the basic quantity record of stock transactions, adequate care should be taken for their proper maintenance and safe custody. All the Bin Cards should be serially numbered and a register of them should be maintained in Form 12 B.

The Divisional Officer should arrange to have the balances as per Bin Cards verified periodically with those shown in the priced stores ledger. This verification should in any case be conducted before any item is taken up for physical verification.

As soon as Bin Card is completed, it should be returned to the Divisional Officer after carrying over the balance to the new card. When received in the Divisional Office, the entries of the completed cards should be checked with the Priced Stores Ledger and discrepancies if any, pointed out to the sub-divisional officer concerned for further action. The Bin Cards should then be recorded in the Divisional Office.

428. Ordinarily all transactions of receipts and issues should be recorded strictly in accordance with the rules, in the order of occurrence and as soon as they take place but as an exception to this rule, the issues of petty stores by an officer of lower rank than Sub-Divisional Officers direct to works under his supervision may be shown in the accounts collectively once a month when closing the accounts of the month.

(ii) VALUE ACCOUNTS (1) Payment of stock received. 429. Bills of suppliers should, before payment be, examined and dealt within the manner prescribed in paragraphs 328 to 340;

Note : Special attention is invited to paragraph 330, the object of which is to prevent erroneous for double claims being put forward successfully. Receiving Sectional Officers may, if desired, be required to Verify supplier's bill before payment (vide paragraph 425) but the disbursing officer is responsible that no payment is made unless the precaution referred to above have been observed.

430. Cash payment should not be made for stock received from other sources except in accordance with the directions in Chapter 4 of the Account code, Volume I. When under those rules, payment for supplies made by any department is made in cash; the claims of such department should be dealt with in the same way as those of suppliers. In other eases, the necessary adjustment of the cost, through the remittance or other, head concerned should be made by the divisional office, in accordance with the instructions in Chapter viii and xvii of C.P.W.A. code after verifying the claim with reference to the entries in the Divisional copy of the Goods Received Sheet. (Based on para 8.2.19 of C.P.W.A. Code).

431. An issue rate is assigned to each new article as it is brought to stock. This rate is fixed on the principle that the cost to be charged to works on which the materials are to be used should approximately equal the actual cost of the stores and that there may be no ultimate profit or loss in the stock accounts. It should provide beyond the original price paid, for carriage etc. for the storage charges as defined in paragraph 2.1.1. (55)/of C.P.W.A. Code.

Note 1 : It is not necessary that the issue rate for an item should be same in all Sub-divisions, but a uniform rate should ordinarily be prescribed for all localities in a Sub-division.

Note 2 : The issue rates should be worked put to the nearest multiple of 50 paise Fraction of 50 paise and- below being ignored and fractions of more than 50 paise taken as fifty paise.

432. The Issue Rate of an article of stock should be fixed at the beginning of each year. Normally, this rate will remain constant throughout the year, but as purchases are made or contracts for supply of materials are entered into variations in costs should be watched and if there is any material variations in the purchase rates, the Issue rate can be revised earlier if necessary, at the discretion of the Divisional Officer. It should, however, be seen that the issue rates are kept within the market rates.

Note : In the case of controlled articles like Cement, steel, etc. the Issue Rate; should be revised whenever there is a change in the controlled price.

433. If the Issue Rate of an article of stock is appreciably less than the market rate, the following precautions should be taken in addition to any restrictions on sales or on issues outside the Division which the Division officer may prescribe.

(a) Issues to Contractors and sales shall be made at market rates, but see paragraphs 355 and 356.

(b) Issuer to other Divisions and Departments may be made at a rate higher than the Issues Rate.

(ii) Storage Charges

434. (1) A storage rate is fixed annually for each Division or sub-division on the principle that the total estimated annual expenditure (see para 2.2.1 (55) ) is, as far as possible, recovered from the issues likely to be made during the year. On the basis of this rate storage charges are added on a percentage basis so as to form part of the issue rate calculated under paragraph 7.2.20. The expenditure on storage charges should be debited to a distinct detailed head ''storage" under 259 public works. Other expenditure/ 459 Capital outlay on Public Works etc. as the case may be.

As the issue rate for stores fixed are inclusive of storage charge on a percentage basis the amount of recoveries effected for the year on account of storage should be worked out from the total credits to suspense stock and adjusted under 059 public works other receipts/taken in reduction of expenditure under the minor head "Receipts & Recoveries on Capital Account of the major head" 459 Capital outlay on public works, etc. the amount so adjusted should be compared with the expenditure on storage as booked against the final head of account and the profit/loss on storage, if any, should be adjusted in accounts as per provisions of paragraph 7.2.35.

(From last para P-85 of CPWA code to end of ......7.2.35).

Executive Engineers can incur expenditure annually on the carriage and handling etc. of stock up to a limit of 1% on the value of stock and the Chief Engineer can increase the limit in the case of heavy and special Divisions and in other extraordinary circumstances.

Note : ''Storage rate" and ''Storage charges" denite respectively the percentage rate fixed for charges levied on all issues of stock to cover such actual expenditure as is incurred, after the acquisition of the stores on work-charged establishment employed on handling and keeping initial accounts, the custody of stock and the maintenance of the store godown or yards' etc.

(iii) Handling and other Incidental charges

434. (2) Carriage and other incidental pharges which are incurred simultaneously is connection with several articles of stock and cannot, therefore, be allotted to the various article, should be booked under a separate sub-head Under stock titled Handling and other incidental charges". A suitable percentage based on expenditure on account of these charges of the previous year should be fixed actually on the principle enunciated in the proceeding paragraph and added to the issue rate.

435 (1) The Sub-divisional officer is responsible that the value of materials sold to municipalities, Local Funds and the Public and of issues made to contractors for private use, is recovered in cash at the earliest opportunity.

Note : A sale Account in Form 19 should be prepared in support of every such sale.

(b) All adjustments of the value of stock issued except on sale should be made by the Divisional officer as in the case of receipts, vide paragraph 7.2.18 & 7.2.19. The Sub-division officer is

however, responsible for the clearance from works accounts, of all out standings against contractors on account of the recoverable value of materials issued to them by charge to works.

(c) The 10 per cent supervision charges should be realised in additions to the value of stock including storage charges in all cases in which it is recoverable under paragraph 150 of the Central Public Works Department Code, but the amounts recovered on this account should not be treated as receipts on account of stock, but as revenue receipts, or receipts on capital account, as the case may be.

Valuation of Quantity Accounts:

435 (2) when received in the Divisional office, the Goods received sheet (Form 8A) will be valued on the basis of prices paid or payable as per bills or other claims. Extra charges, when paid or adjusted should be entered in Column 11 of these Forms. The Goods Received Sheets should then be posted in the priced Stores Ledger.

Note: In the case of stores, which are not paid for within the month of receipt and of which the actual value will not be known till the supplier's: bill is received and paid, as estimated figure should be adopted for bringing the liabilities in the Purchases Account (of paragraph 13.2.3) and also for the completion and closing of the Priced Stores Ledger.

435 (3) On receipt of the third and the fourth copies of the indent in the Divisional offices (paragraph 7.2.11), the issues should be valued at the Issue rates fixed for the purposes, vide paragraphs 7.2.20 to 7.2.22. The third copy of the indent will be used for posting the Prices Stores Ledger and the Division wise Register of Transactions adjusted under the head "Cash Settlement Suspense Account" and the fourth copy sent in due course to the Indenting Division in Support of the claim for payment

435 (4) Carriage and other incidental charges should be debited to stock only when they are incurred in connection with the general stock requirements. See also paragraph 10.8.1. These charges should be adjusted against the particular sub-head under which the item is classified.

435(5) To classify and collect, by objects of expenditure, the charges debited to stock from time to time, the same procedure should be observed as is adopted in respect of expenditure on. works, that is works, abstracts and registers of works should be maintained, See also paragraph 22.4.8. of C.P.W. A code

436. When stock materials are sold to the public or to other Departments which are required to make payment therefore under the directions given by the Comptroller and Auditor General to regulate the condition under which a department of Government may make charges for services rendered or articles supplied by it or are issued on account of any work executed for them in work shops at their full value, an addition of 10 per cent must be made to cover such charges on account of supervision, storage and contingencies as are not provided for in the rates fixed under paragraphs 431 and 434. This addition may however, be waived by the officer empowered to sanction the sale in the case of surplus stock which, in his opinion, would otherwise be unusable (see paragraphs 443 and 276).

Exception No. 1 : The recovery of 10% supervision charged levied from the Panchaysts where the materials are used on works and where 100% grant-in-aid is given by Government should not be made.

The Executive Engineers of the State Divisions, who are in charges of quarries, should obtained a certificate from the concerned Executive Engineer of the Panchayat Division to the effect that the quarry materials issued would be utilized only on Panchayat works where 100% grant-in-aid is given by the Government.

(Government Resolution, P.W.D. No. STR. 1078/D-5400/ 16-Q, dated 8th August, 1978).

Exception No. 2 : The recovery of 10% supervision charges required to be levied from Panchayat Divisions, for the issue of materials like cement, steel, etc. from Government stores is waived subject to the following conditions.

(i) 10% supervision charges are waived for the issue of materials required to be used on works only when 100% grant-in-aid is given by Government.

(ii) Before issue of the materials, concerned state divisions should obtain certificate from Panchayat Division that the materials is required to be used on works where 100% grant-in-aid is given by Government.

(Hi) Executive Engineer, Panchayat Division has to pay the cost of materials at issue-rate plus storage charges as per rule.

(iv) After issue of materials without recovering 10% supervision charges, if it is found that material is used on works other than 100% grant-in-aid Works, 10% Super-vision charges should be recovered from Panchayat Division. (G.R.B & C D No CAT -1079/157-H/436dt. 27.11.79) (iv) Fictitious Adjustments:

437. Fictitious stock adjustments are, strictly prohibited, such, for example, as (i) debiting to a work of the cost of materials not required, or in excess of actual requirements (2) debiting to particular work for which funds are available of the value of materials intended to be utilised on another work for which no funds are available, (2) writing back of the value of materials used on a Work to avoid excess outlay over appropriation, etc. Any break of this rule constitutes a serious irregularity, which will be brought prominently to the notice of Government by the Accountant General.

Note :- As an exception of rule 437 as above, the stock adjustments of the types mentioned below should be considered non-fictitious : -

(i) The debiting to a work the cost of controlled materials or materials procurable with difficulty and required even, at a later stage so that the difficulties should not be faced for their procure-ment, provided the work is administratively approved, technically sanctioned and is having budget allotment.

(ii) Materials already debited to a particular work, if due to an unforeseen circumstances are not likely to be utilized for the works within a reasonable time, may be transferred to another work, provided the material is required urgently for that work, and its progress is suffering on account of non-availability of such materials in such eases the transfer of material from one work to another should be considered as administrative necessity and should be carried out with the prior approval of Superintending Engineer who should record reasons in working for the same. The decision of the Superintending Engineer should be treated as final. Monthly Summaries of Stock Receipts and Issues.

438. 1. The receipt and issue transactions of the entire Division should be abstracted in the ''Summary of Stock Receipts" (Form 9) and the ''Summary of Indents" (Form-10). These forms should be posted daily in the Divisional office from the copies of Goods Received Sheets and the Indents, entries being made only in respect of values.

The total value of receipts and issues as brought out in these summaries should be reconciled with the corresponding monthly totals of the Ledger, Form 12.

Note: To secure agreement between the quantity and value accounts, receipts and issues, the value of which cannot be adjusted in the accounts of the month in which the actual transactions take place, should be accounted for in the summaries under the suspense head "Purchases" and Misc. PW Advances. (The word "Misc PW Advance" has been substituted by word Misc. Works Advance vide CAG NO; l196-T-ll/222-II (Vol. XVIII) 5.5.1976 slip No. 178) respectively. Accordingly those receipts and issues of the mouth which represent transactions, the value of which is brought to account in the same month through the cash book or transfer entries should be separated from transactions not so brought to account. See also Note below paragraph, 7.2.26 and paragraph 22.4.14.

494

2. When abstracting the transactions recorded in the Goods Received Sheets and Indents, care should be taken to observe strictly the prescribed accounts classification, (vide Appendix 2. Gujarat Budget Manual Vol. II) It is not sufficient to enter the name of the major head affected, but the minor and detailed heads should also be stated.

Note: Although "manufacture" is a sub-head of the stock account, issues of stock to manufacture operations and receipts of out turn from manufacture should be accounted far in the same way as issues to or from any other distinct head of Account, and each manufacture operation should be treated as a separate Work. See also paragraph 2.1.1 (67)

439- Refer para 420 (1), (2), (3) and (4) of this manual.

VII. Stock taking :

440. Divisional Officers are to have stock taken throughout their divisions at least once a year. It is essential that the greatest possible precision and accuracy should be maintained in the Store returns and the Executive Engineer should make such arrangements as are calculated to secure,

this result, and Superintending Engineer are responsible that this is done. The dates on which articles are taken stock of are to be entered in the stock returns.

Note :See also para 422 regarding procedure for physical verification.

441. Important stores should, as a rule be counted by a member of the Engineer establishment, but this duly may be entrusted to a subordinate holding the charge of a Sub-division. A Superin-tending Engineer, when he thinks proper, may depute an officer from one division to aid in the, stock-taking of another. Whenever it is possible, verification should an office in-dependent of and unconnected with the staff responsible for the custody of the stores, and it should also include certain amount of surprise check.

Note: The procedure for indicating results of physical verification as prescribed in para 422 should be followed by all officers and subordinates certifying the physical verification.

Whenever the Divisions/sub-divisions are closed or transferred enbloc to other Divisions/Sab-Divisions, the physical verification should be made immediately by the concerned Executive Engineer/ Deputy Executive Engineer who receive the charge of Divisions/ Sub-Divisions which are closed so that any losses, shortages, irregularities etc. can be noticed in time. (G.C. P.W.D. NO PVR-1079-Q dt. 26.2.1971).

442. It is not necessary that all the stores of a Division, or even of a sub-division should be checked and counted at the same time, and the stock taking may be arranged so as to go on grad-ually in the manner most convenient, When the stocks of an articles are scattered in a sub-division, it may not be possible to test the aggregate book balance of any article for the sub-division by an actual verification of all the stocks of it at the same time. In such cases, the various stocks in charge of a sectional officer of each "article" should, as far as possible, be verified at or about the same time.

442.1 The value of stock found surplus should be credited at once as revenue receipt or a receipt on capital account, as the case may be.

2. The value of deficit should, however, not be debited to final heads, but kept under "Miscellaneous P.W. Advances" pending recovery or adjustment under orders of competent authority. When the loss is declared to be irrecoverable and its write off ordered, a transfer entry should be prepared clearing the head ''Miscellaneous P.W. Advances" by debit to

(i) The works for which the stores were specially collected if the accounts thereof are still open, or

(ii) the general head ''Losses on Stock" under one or more major heads as may be decided by competent authority on a consideration of the objects for which the stores were stocked. (Based on para 135 of, C.P.W.A. code, G.58)

443 The procedure of verification outlined in the foregoing paragraphs is suitable primarily for Divisions executing works. In the case of special stores depots or Division, or of construction Divisions where there may be a large concentration of stores a continuous and periodical verification of stores by an officer of the Audit Department Should be arranged for whenever possible in consultation with principal Auditor.

444.1. The results of all verifications of stocks should be reported to the Divisional officer for orders, but as soon as a discrepancy is noticed, the book-balance muSt be set right by the veri-fying officer treating the surplus as a receipt and a deficit as an issue, with suitable remarks.

444.2. Clerical errors in value accounts of stock should be dealt with generally under paragraph 6.6.4. Corrections of errors discovered after the accounts of the month are closed, should, when permissible, be made (i) by making entries of value (within quantities) in the stock accounts of the current month when no charge is to be made in the head of accounts affected, and (ii) by preparing transfer entries in other cases.

445. All articles of stock (not including tools and plant) which are not likely to be required during the following twelve months should be reported to the Executive Engineer, who will if necessary, take the Superintending Engineer's orders as to their disposal, or circulation to other circles, departments and other states as the case may be.

C. TOOLS AND PLANT

I. GENERAL

446. The tools and plant of division are of two kinds :-

(a) General or ordinary tools and plant, i.e., those required for the general use of the division.

(b) Special tools and plant i.e., those required not for general purpose but for a specific work.

The cost of the supply, repairs and carriage of articles of class (a) is charged to the minor head "Tools and Plant" whereas similar charge of class (b) are born by the work concerned, In both cases, the cost is charged in the accounts against sanctioned estimates, in the same way as expenditure on works, though for purposes of sanction it is treated as expenditure on tools and plant.

446-A. Numerical accounts of articles of both classes should be kept in accordance with following rules, a separate set of accounts being maintained in each sub-division and one in the divisional office except when otherwise ordered by the officer, Divisional officer.

Note : The rules relating to numerical account of Tools and plant apply also to imperishable articles, i.e. typewriter, furniture of rest houses, etc, whether acquired by charge to heads of acc-ount other than ''Tools and Plant", or received free of cost.

Numerical Accounts

(d) Receipts.

446-B. The accounts of tools and plant issued for use by sub-ordinates of the sub-division, or temporarily lent to contractors; as those of articles lent to local bodies and other under competent authority, should be specially reviewed periodically, and it should be seen that the articles are returned without unnecessary delay and in good condition.

Note : This paragraph also applies to tools and plant.

446-C. All articles received should be examined and counted when delivery is taken. The record of detailed count should be kept in the Tools and Plant Received Sheet Form 13 which should be prepared in triplicate by carbon process in indelible ink or copying pencil, copy being retained by the storekeeper or sectional officer and the other two sent to the Sub-Divisional Officer who will retain one copy for posting the Tools and Plant Ledger (Paragraph 7.3.7) and pass on the other to the Divisional Officer for making necessary payments or adjustment of values, if required (see also paragraph 7.2.6) such acknowledgement, as may have to be given to the person from whom the articles are received, can be signed only by the Divisional or Sub-divisional Officer, an acknowledgement should invariably be given when articles lent are received back.

Note 1: The entries in Form 13 in respect of the receipt back of articles lent or sent out (vide paragraph 7.3.3) should be distinguished from other by a suitable remark with a reference to the original entries in the Tools and Plant Received Sheets.

Note 2 : register showing the receipt, issue and return of the booklets containing Tools and Plant Received Sheets should be maintained in the Divisional and the Sub-Divisional Offices on the lines prescribed in paragraph 7.2.8).

446-D. 1. The articles of Tools and Plant should be issued only on receipt of a requisition known as Tools and Plant Indent Form 14 signed by the Divisional or Sub-Divisional Officer Except in the case of cash sales, unstamped but dated acknowledgements must be obtained in support of all issues and in the case of tools etc. lent to contractors, such acknowledgements should further set forth the valuation of all articles lent as determined by the Sub-Divisional Officer (see also Note-1 below paragraph 7.2.11)

Note : Entries of articles referred to in paragraph 7.3.3 should be distinguished from other by a suitable remark in form 14.

2. The Indent should be prepared in triplicate, two copies being presented to the Division/Sub-Division indented upon and the other retained as office copy by the indenting Division/Sub Division. The supplying Sub-Division shall complete this indent in respect of actual issues and pass on one copy thereof to the Divisional Office, retaining the other for posting the Tools and Plant Ledger.

Note : Entries of articles referred to in paragraph 144 of C.P.W.A. Code should be made in red ink. (This para and note thereof are based on para 146 of C.P.W.A. Code, M-58).

(a) Tools and Plant ledger

466-E. 1. A consolidated account of the receipts, issues and balances of tools and plants should be maintained in the sub-divisional office in From 15, Tools and Plant Ledger. It should be kept in three parts :

Part-I: For articles in hand.

Part-II: For articles temporarily lent or sent out vide paragraph 7.3.3.

Part-Ill; For shortage awaiting adjustment.

In part I articles should be grouped under the prescribed subheads which are (1) Scientific instruments and drawing materials, (2) Plant and Machinery, (3) Tools, (4) Navigation Plant (5) Camp equipage and (6) Live Stock. In part II the entries should be made in a separate section for each contractor or other person to whom the articles are lent or sent out for repairs, etc. Part III is brought into use only if any shortage comes to notice, and the instructions relating to it are given in paragraph 7.3.17.

2. Parts I and II of the Ledger should be posted from the, Office copies of the Tools and Plant Received Sheets and the Tools and Plant indents as and when a transaction take place. Each separate transaction connected with articles lent or sent out (vide paragraph 7.3.3). should further be posted in Part II in the section reserved for the contractor or person concerned, articles lent etc., being shown in the column for issued and those received back in the column for receipts,

(b) Payment for supplies :

447. Payment for tools and plant received from suppliers and other sources should be made generally in the manner prescribed for stock receipts in paragraphs 7.2.17 to 7.2.19 of C.P.W.A. code.

But when the Mathematical Instruments Department is unable to supply any instruments indented for and arranges for their purchase the supplies will, if that department so desires be paid in cash or by a Bank Draft.

448. The adjustment on account of famine tools, transferred to the stock of ordinary tools for use on ordinary public works should be effected at their values, provided that the latter repre-sent fairly the values of the articles at the time of transfer. The rates of depreciation should be as laid down in paragraph 454 and the adjustment carried out as indicated in paragraph 455 in respect of road making materials.

(c) Recoveries

(i) For use of Tools and Plants :

449-A. The procedure to be observed in charging the cost of tools and plant in the accounts of a division and in making adjustments on account of cost of tools and plant used on works executed on behalf of other divisions, departments, etc., and on certain works of the division itself is described in Appendix-4 of C.P.W.A. Code.

449-B. The whole cost of carriage of all Government tents belonging to Executive and Revenue Officers should be debited to "Tools and Plant". If they are used wholly or partly for private purposes, recoveries will be in accordance with rules framed by the-Divisional Officer on behalf and should be accounted for in accordance with the rutes in Statement "E" of Appendix-2. of C.P.W-A. Code/ (Based on para154 of C.P.W.A. Code G-58)

449-C. When tools and plant are lent to local bodies, contractor or others, the hire and other charges, should be determined by the rules in Appendix XVI and should be recovered regularly.

(b) For sales and transfers.

450. The sub-divisional officer is responsible that when tools and plant are disposed of by sale or otherwise, with the sanction of competent authority, the amount recoverable from the parties-concerned is realized at the earliest, opportunity. If the amount is not recovered within the month in which the articles are delivered, it should be charged to Miscellaneous P.W. Advances as a sale transaction, by the issue of a transfer entry.

Note : A sale account in Form-19 should be prepared in support of every transaction. (This para and note thereof are based on para 155 of C.P.W.A. Code-1958).

450-A. "When tools and plant are transferred to other divisions departments or Governments, the Sub-Divisional Officer should note in Form 14 in red ink, just below the entries of quantities, the Values, thereof if recoverable under the rules in Chapter XVII of C.P.W.A. code. The necessary adjustment will be effected by the divisional office.

450-B. The foregoing rules regarding the adjustment or transfer of the cost of tools and plant apply equally to special tools and plant (paragraph 7.3.1. of C.P.W.A. Code) the cost of which was charged to a work or project, provided—

(1) That the articles are actually disposed of by sale, or transferred, on a valuation, to another department or Government.

(2) that when the articles are transferred to another work or project in the same division, or to another division of Government, they are actually required for immediate use on a work of project which has already been sanctioned by competent authority and the transfer value has been determined by competent authority in accordance with such rules as may be prescribed.

It is not permissible to write-back the cost of special tools and plant in anticipation of the possibility of the articles being utilized on another work or project at some distant date.

Note : No articles can be removed from the numerial accounts, on the plea that the accounts of the work to which the cost of the articles was debited have been closed until they are actually sold or transferred, or they having become unserviceable, their write off is sanctioned.

451. Deleted.

451-A : Spare parts of machines should be accepted along-with the machines on transfer and the transfers should clearly indicate before band, the extent of spares proposed for transfer along with the machines.

V. Verification

452. 1. The rule in paragraph 7.2.36 of C.P.W.A. code regarding verification of stock applies also to verification of tools and plant, with the exception that when any articles are found deficient, the note of the deficiency should be made in red ink in the Tools and Plant Ledger Form-15 without making any entries in the quantity column, so that the articles may continue to be borne on the accounts of tools and plant, until the loss is adjusted by a Recovery or a sanctioned write off:

452.2. Discrepancies in quantities and losses should be dealt with as under :

(a) When they are noticed, action should be taken as indicated in paragraph 7.3.16, losses being treated as deficiencies.

(b) When writing up the Ledger, Form 15, the deficiencies should be registered in part III and their clearance should be watched. Articles found surplus will be treated as receipts in part I, and will therefore, require no further action.

(e) If the deficiencies are made good in kind, the receipt of Recovery should be shown in the Tools and Received Sheet, Form 13. Without making any entry in the quantity columns, and when posting the transaction in the Ledger Form 15, the articles received should not be entered in part I but taken (with a received suitable remark) direct to part III, in clearances of the items outstanding therein.

(d) If the deficiencies are made good by recovery of cost or their write-off is sanctioned the articles should be shown, as issued in the Tools and Plant Indent Form 14, with a suitable remarks and when this entry is (transcribed into the Ledger Form 15, it should not only be entered in part I in the ordinary way but also entered with a suitable remark in part III, as in the case (c) thus clearing the items outstanding therein.

Note 1 : When articles temporarily lent out for repairs are lost and the cost thereof is adjusted by recovery or write off-the-items should be shown as received back in the appropriate columns of Part I & II of the Tools and Plant Ledger and should also be shown as issued permanently in part I of the Ledger.

Note 2 : The authority to write off should be obtained on a Survey Report in Form 18.

453. In the matter of annual check of tools and Plant Executive Engineers are responsible for the checking of stores at the Divisional head quarters and to the extent of 10 per cent of Sub-Divisional and other stores. The check may be carried out at any time convenient to them.

Sub-Divisional officers other than custodians may be entrusted with the check of tools and plant in their charge and their certificate of count may be accepted by the Executive Engineer as a correct one;

Disciplinary action shall be taken against the Executive Engineers and Sub-Divisional Officers for any dereliction of the above orders. Further if any large discrepancies are found in the tools and plants account at any time all the Executive Engineers and the Sub-Divisional Officers who had previously granted incorrect certificate regarding the result of checks made by them will ber held to be responsible.

Technical examination in the case of machinery and other tools and plant articles should also be carried out every year, in order to ensure the most efficient utilization.

2. The technical officers conducting this examination should satisfy themselves.

(i) that all the machinery has been maintained properly and have been regularly serviced according to the schedule prescribed by local Officers.

(ii) that it has been utilized to the maximum possible extent individually and or in proper coordination with other complimentary units, and the idle time shown is justifiable for the reasons stated.

(iii) that the actual performance of the machinery favorably compares with its expected performance.

(iv) that no abnormal delay is made in repairs to the units, and

(v) whether there is sufficient work load or not for next year's programme as far as known at the time of inspection.

3. The certificate to the above effect should be recorded % the Officers conducting technical examination. If the machine is surplus the fact should be communicated to the Superintending Engineer, Mechanical Circle or Officer on Special Duty, M.I.C.C. who are maintaining with the details. (D.G.C.P.W.D. NO. STR-1068/76875/ Q dt. 24.12.68).

(e) Rates of Depreciation :

454. The rates of depreciation noted against the several articles of tools and plant, etc. below should be adopted:

Articles of Tools and Plants etc. Rates for depreciation Materials at Site 1st year-Nil Road Metal 2nd year-3% 3rd years and each

subsequent year, and upto Five year-7|% During the course of five years, the metal should be utilised fully as far as possible.

Scientific Instruments (including electrical instruments, drawing materials).

5 per cent

Navigation plant 7 per cent Camp equipment 10 per cent Live stock 15 per cent Office Furniture 5 per cent Furniture in Atithi Grahas, Vishram Grahas Aram Grahas and Travellers Bungalows

5 per cent

cycles 15 per cent Electric wiring and accessories 8 per cent Electric Motors and fans 5 per cent Electric Light fittings 7.5 per cent Electric Heating appliances 15 per cent Electric Transformers 5 per cent Storage type lead cell batteries 15 per cent Storage type nickel iron cells 7.5 per cent

(G.R.B & C.D.NO. MCN-1671/97/P-IV/H dt. 1.10.80).

The life and the rate of depreciation in respect of equipments listed in Annexure 'A' of Vol. II will be calculated as shown referred to in Appendix XVI therein.

(G.R. B & CD No. MCN-1671-97/P. IV/H dt. 1-10-80) As the depreciation will vary with the nature of the materials, rates varying from 1 to 10 per cent should be adopted. Superintending Engineers should decide the rates for various kinds of materials.

Note :-The percentage rate fore depreciation mentioned above is with reference to the original cost of the articles, i.e. the value of the articles is to be depreciated annually with reference to the

original cost and not with reference to the reduced cost arrived at after making each year's reduction calculated at the fixed percentage shown above.

(f) Repairs to Road Rollers : 454-A. Major repairs and overhauling of the Road Rollers and other machinery and vehicles like jeeps, Ambassador cars, Trucks, Pick ups, etc. should be got carried out through regional workshops, stationed at different places.

The repairing works except repairing of battery, electrical wiring, seat and hood repairing, Tyre puncture and other minor repairing which can be done immediately, will be treated as major repairing in which all the repairing works of major assembles like engine, clutch and transmission systems etc. will be covered and required to be repaired only at Govt, workshop.

454-B. With a view to ensure proper use and maintenance of the road making machinery like road rollers, etc and keeping full records of plant history and operation, separate log sheets should be kept for the cost and details of main repairs to such machinery in addition to the history sheets.

(g) Roles for the use of Government vehicles :

454-C. Government have laid down following rules for the use of Government vehicles in charge of officers under this department.

1. The vehicles are not to be used for transport between office and residence at the head quarters of officers.

2. Vehicles are not to be used for long journeys outside the officer's jurisdiction for attending conferences, etc. If any officer wants to use the vehicles in special circumstances, prior sanction of the next higher officer should be obtained giving detailed justification for such use. If the next higher officer finds that the justification given is not sufficient or that the officer concerned has used the vehicles frequently he should prevent such improper use of vehicles. However the above restriction need not be strictly enforced for visiting Gandhinagar on duty from nearby places.

3. The following limits for use of the vehicles are prescribed:

Sr. No.

Designation of Officer

Maximum No. of miles in month

Maximum No. of miles in a quarter.

1. Deputy Executive Engineer.

600 (970 KM) 1800 (2900 KM)

2. Executive Engineer 1000 (1610 KM) 3000 (4830 KM) 3. Superintending

Engineer. 1200 (1930 KM) 36.00 (5790 KM)

These limits are considered sufficient if inspection is detailed and intensive and not too frequent and casual as happens at present. Slight deviation from these limits in a month may be adjusted in the quarter, but if these variations are excessive, an explanation should be submitted to the higher officer.

4. Each division has usually a small workshop All staff vehicles must be serviced, maintained and repaired there. Repairs should only be undertaken through outside agency after obtaining a certificate from the workshop that it is not able to do the work and after obtaining the permission of the next higher authority.

5. Every officer must submit quarterly return to, Government giving the following information for each transport allotted to him.

The first return was to be submitted on the vehicles 31st August, for the quarter ending June each year :-

1. Description of vehicles and its registration number. 2: By whom used.

3. Mileage run during the quarter. Total from the date of purchase.

4. Year of purchase.

5. Expenditure incurred on the vehicles on

Fuel Purchase of spare parts including tyres, tubes, batteries etc.

Outside Total repairs.

(Number of days (the vehicles was idle undergoing repairs. Remarks regarding general conditions etc.

Minor repairs Rs. 300 per quarter, Major Repairs :- 1st and 2nd Year Nil. 3rd and 4th Year Rs. 1,000 (in all) 5th and 6th Year Rs. 2,250 (in all) 7th and 8th Year Rs. 3,500 (in all) 9th and 10th Year Rs. 750 (in all) Total Rs. 7,500.

Before exceeding these standards prior sanction of the next: higher authority (but not lower than the Superintending Engineer-of the Circle) should be obtained.

Government of Gujarat............... Vehicle Division.

Vehicle No. ………………………….Division.

Head quarters……………………..

Date Time Out

Time in Meter reading

Total Mileage

Races visited

Purpose of

journey

Signature &

designation of the user.

Name of driver

Petrol and oil

received.

1 2 3 4 5 6 7 8 9 10

E-ROAD METAL

455. Supplies of road metal should be measured and paid for in the same way as supplies of other materials for works and an account kept as prescribed below.

I-Quantity Accounts

"Supplies of road metal should be measured and paid for in the same way as supplies of other materials for works, vide Chapter 10 of C.P.W.A. Code. But as metal is often kept in store at the road side before being laid down, a quantity account of it should be maintained in the sub-divisional office in Form-l6, "Statement of Receipts, Issues and Balances of Road Metal", copies of loose sheets being submitted monthly to the divisional office within a fortnight of the submission of the monthly accounts.

Note-1 : The authority to write-off should be obtained on a Survey Report in Form-18.

Note-2 : This statement should show, kilometer by kilometer, the receipt, disposal and balances of road metal of each kind (stone, kunkar, etc.) The balance of metal in each mile should be shown, whether there are any transactions on it during the month or not.

Note-3 : Separate statement should ordinarily be kept for metal collected for annual repairs, for renewals and for petty repairs".

"In respect of metal required for new roads or for renewal purposes, the maintenance of this details account showing the receipts, issues and balances, mile by mile, may be dispensed with by the Divisional Officer, provided-

*( 1) that he should maintain in his own office, a register in a form similar to Form-35 (without values) showing, separately by each road or section of a road, the quantities of metal of each description paid for, month by month, in connection with all estimates for collection, and

(2) that, whenever any executive officer or subordinate responsible for any part of the balance of the metal is transferred, the accounts pertaining thereto should be verified.

This verification should be generally on the lines prescribed in paragraph 10.3.14 of C.P.W.A. Code, the consumption since last verification being computed on a consideration of the work of

construction or renewal actually done in connection with all estimates relating to the road or section. For this purpose, Form 37 may be used with advantage."

When road making material such as metal, hard and soft murrum, rubble etc., collected, during a famine is utilised on a subsequent date on road construction or maintenance or on other works, it value at current market rates should be credited to "XLVI-Miscellaneous". Provisional recoveries of service payments of previous years if the material was collected before the inauguration of the reforms in 1920 or to the Famine Relief Fund if it was collected after the inauguration of those reforms by debit to the estimates concerned under "50-Public Works State" or "81-Public Works not charged to Revenue". The amount of credit should be to the extent of the cost of new metal at the site of work at current rates less the cost of screening the famine metal and carting it to the same site, and the cost of stacking. The value of road making material collected during the famine and used by District Panchayats, Municipalities, etc. on road construction, maintenance or on other works should be adjusted in the same way as such material is used on State Roads, etc.

456. Royalty fees for road metal obtained from Public Works Department quarries should be credited to the head-059 Public Works-State, and the local bodies concerned should be paid an

equivalent amount in the form of a grant-in-aid, the requisite provision therefore being made under the minor head" "Contributions" of the major head "328-minus and minerals, (c) other expenditure". "Grant-in-aid to local bodies, on account of quarry fees credited to Government"

Note 4: There is no necessity of obtaining a 'No Due Certificate in respect of refunding the royalty for the purpose either of payment of royalty or for the refund of security deposit in respect of the works contracted after 14th August, 1974 (from which date the clause regarding refund of royalty has been deleted under G.R. P.W.D. No. TNC-5073/148-C dt. 14.8.74).

(i) However, according to the policy in force, prior to the issue of G. R. dt. 14.8.74 and in the cases where the provision to refund the royalty in respective contract was existing, the procedure/requirement to obtain a 'No Due Certificate' from the contract remains inforce and the concerned Divisional Office should refund the royalty as per rules only after obtaining the 'No Due Certificate' of Royalty authority from the contractor concerned and in such cases, the 'No Due Certificate' if not demand (from the contractor) should be obtained before refunding security Deposit and in that matter, if necessary for those such works, the attention of the Royalty Inspector or Assistant Geologist or Assistant Director of Geology and mining should be drawn, so that they can take required proper action legally.

(ii) If the clause regarding the refund of royalty is retained/ adopted in the contracts for the works of Major Irrigation Projects, the 'No Due Certificate' should be continued to be obtained from the contractor in such cases,

(iii) Since the system of 'No Due Certificate, has been discontinued, the particulars of such contracts for works in which there is no clause/condition as regards the refund of royalty should be sent to the Royalty inspector of respective District or the concerned Assistant Geologist or the Assistant Director of Geology and Mining within three months from the work order is given and as per the contractor it is essential to give the number of contract, name of contractor, name of works and the minerals on which the royalty is payable as also, the quantity of materials in those particulars.

(iv) If the officer of Geology and Mining Department intimates to with-hold the amount of royalty not paid by the contractor but which is payable (by him), then the amount to that extent as per the condition of contract should be with-held and intimation to that effect should be sent to the Contractor (and the said officer) however, the payment of the bill of remaining amount should be made or the security deposit should be refunded. (This procedure has been evolved in consultation with I. M.&, P. D. (G.C. P.W.D. No. 1677/265-C dt. 29.11.1978)

457. The verification of the road metal, should be generally on the line of verification of the materials charged to works (vide paragraph 364).

II-Rectification of Accounts.

Metal found surplus, as the result of check measurement or otherwise should at once by brought on to the quantity accounts. Deficits should, however, not be removed from the quantity accounts until recovery of their value or receipt of sanction to write off; but a red ink remark should be recorded at once and carried forward, from month to month, until the discrepancy is set right.

Periodical examination of surplus road metal should be made to see that the metal has not deteriorated by weathering and in cases of deterioration, to utilise the metal if possible or get it screened and useless material written off.

Note 1 : A check of 50 per cent of the total quantity of the road side metal, etc. each year would ensure greater thoroughness than checking the whole. The Executive Engineer should specify the miles in which checking is to be done each year and it should be so arranged that different lengths are checked each year as far as possible.

Note 2 : The Officers concerned should see that the metal heaps when originally stacked are strictly of the full standard steel "pharah" measure, viz. 5'x5'x2'-'0" (1.52 mX 1.52 mx0.6l m.) Executive Engineers should carry out "test checking by selecting each year a furlong or 200 metres or there abouts in say, four or five places in each sub-division, by actually refilling a few "pharahs" (not less than four)"in each place and noting the result. This will ensure that "pharahs" are properly and fully filled on level ground at the time of collection of metal in the first instance.

The results of the check measurements of road side be recorded in the sub-joined from register material taken by the Executive Engineer...Register of check measurement of road side materials. taken by the Ex. Engineer......Division during the official year.

Sr. No.

Name of road.

Kilometre no. with Hectometre No. selected.

Nature of Material.

Material Difference As per road metal return

Actual as checked

Plus Minus

1 2 3 4 5 6 7 8

M. B. No. & page.

Date of check-ing.

Name & Designation of checking officers

No. & date under which explanation of the S.D.O. for difference called for.

No. date of the S.D.O. 's report.

No. & date under which result of chec-king is reported to S.E.

Remarks

9 10 11 12, 13 14 15

The measurements to be recorded should be actually those as taken by standard pharas.

Note 3. The material should not be spread or utilized simultaneously unless the full required quantity (over a mile-kilometer or a section in urgent cases) has been collected.

458. The following principle should be followed in regard to the adjustment of the cost of land acquired for road metal quarries:

(i) When land is acquired for extracting road metal primarily intended for

(ii) the maintenance of an existing road; or

(iii) the construction of a new road or the raising the class of an existing road. The following principles of accounting should be followed in adjusting the charges connected with the land and quarries :

(a) When the charges do not exceed Rs, 1,000 the amount should be debited direct to "Repairs" or to "Original Work" according as the quarry is intended to serve the purposes specified in Clause (i) or (ii) above.

(b) When the charges exceed Rs. 1,000 and the road metal is required to maintain an existing road or roads for a series of years, the total initial outlay should be debited to the sub-head "Land, Kilns, etc." of the Stock Account, and this Sub-head should be gradually relieved, by debit to the Collection estimates of each year in the manner prescribed in paragraph 389 of the Public Works Account Code, for similar charges connected with manufacture operation.

(c) When the charges exceed Rs. 1,000 and the road metal is required for the purpose specified in clause (i) above, the Divisional Officer should charge direct to the original work concerned such portion of the cost as is proper.

The balance, if any, should be debited to the sub-head should eventually by cleared by debit to "Repairs" in the manner prescribed in paragraph 122.2(b) of Central Public Works Account Code.

(2) In the case of quarries required for the purpose of roads transferred to local bodies for construction or maintenance, the principle stated above should be followed with respect to any expenditure, directly incurred by the Public Works-Department.

459. The following rules should be observed for keeping a check on famine metal :

(1) The heaps of metal should be numbered, a stone with the number figure painted on it being fixed into the ground close to the heaps and they should be marked round the base by a strip of lime wash in order that any tempering with them may readily be detected.

(2) The measurements of the famine metal should be recorded in a special measurement book, one for each sub-division. This book should show the number and the dimension of each heap.

(3) When metal is issued for use, a note of the heaps issued should be endorsed on the measurement book in red ink.

(4) If metal deteriorates, on change should be made in the figures of the measurement books, but the fact of deterioration should be, recorded by note.

(5) The painted numbers of the heaps should be maintained, they should be inspected and made good at least once a year.

(6) Painting on the stones, the quantities of metal in the heaps is not required, where this has been done, it may be allowed to remain but it must not be accepted as a substitute for the consecutive number of the heaps.

Note : As regards the powers of the departmental officers to write off irrecoverable values of stores, losses of public money, etc., see serial No. 31 in Appendix XXVII.

F. ROAD METAL BOOK

460. The Executive Engineers of Divisions (State and Panchayats) should keep, the items of metal and road side materials supply quarrywise in the schedule of rates. When the estimate for road project is prepared, the rates for supply of materials at quarry site as provided in the concerned S.O.R, should be adopted and lead should be calculated according to the location of the project.

(Government Resolution, P.W.D. No. DAP-1076/179/23-Q dated 17th November, 1978.)

DISMANTLED-MATERIALS

460-A. As soon as an existing structure is dismantled all intends of value removed from the dismantled structure should immediately be brought to account to guard against losses and misappropriation.

G. DISPOSAL OF STORES

461. Unless specially authorized to write off finally the irrecoverable value of stores, etc. Executive Engineers should in case cany robbery, loss or destruction by fire or otherwise, of public ores submit a report to the Superintending Engineer, who will, necessary report the matter to Government for orders.

Note 1. When petrol is purchased in bulk and kept in stock, i.e normal loss due to evaporation should be taken as one per cent which expresses the following:

Loss of petrol during period throughout effected during that Petrol.

This percentage would also depend on the following factors, besides the throughout :

(1) The storage capacity of the tank (lower the capacity, greater the loss.)

(2) The daily temperature variation (considerable loss by evaporation during the period from April to June.)

(3) The level of stock maintained in the underground storage tent (full tanks will have less evaporation loss.)

The local officers, therefore, should ensure that storage tanks are kept as full as possible by promptly replenishing the quantity consumed, so as to minimize the losses by the controlling

factor (3) above they should also keep a regular watch on the cases of loss of petrol by evaporation and report to Govt, with propel justification, when the loss is more than one per cent.

Note 2. : As regards the powers of the Departmental Officers to write off irrecoverable value of stores, losses of public mone etc., see serial No. 31 in Appendix XXVII. Stores are also required to be checked surprisingly, by the Divisional Officers. Office furniture is treated as office contingent charges.

462. Losses should also be reported immediately to the Accountant General, Gujarat, when necessary under Rule II of the rules for the exhibition of losses in the Govt. Accounts and in Section I of Appendix 19 to the Financial Rules.

463. An immediate report of the loss of stores must also be made to the police, and all proper steps taken for the recovery of the property.

When an inquiry is held either by the police authorities or or others, the Executive Engineer must, in cases where he is not himself authorised to write off the value of the property obtain and forward, as soon as possible, to the Superintending Engineer, a copy of the proceedings.

The Executive Engineer of the Division should see that suitable arrangements are made to safeguard stores and materials under their charge either lying at the site of work or in the store. The materials not required on the site of work should be immediately shifted to the store or the other site where they are required with due care of safeguarding the same. Care should be taken to see that the materials should be issued as and when actually require and should not be issued in excess of the actual requirement.

Government cannot also afford to have night-chowkidars at every place and even then the proper care has to be taken of the stores and materials lying in the Depots, offices etc.

The higher officers like the Superintending/Executive Engineer, when he visits, the site of work for inspection should also suitably instruct the staff for safeguarding the store and materials based on their experience etc.

(G.C. P.W.D. No. TGP-116737070/Q dt. 24.1.69).

464. At the end of each financial year, lists of surplus stores should be prepared by Government and circulated in print to other Governments, to Railways, and to officers of the Departments, in this State.

465. When stores (including tools and plant) of any kind become unserviceable, a report thereof must be made in the Survey report Form. This should be done at once on discovery of the fact, as it is desirable to avoid keeping worthless materials on stock. In the report all proper explanations must be given and the period stated during which the articles have been in store or in use, and the cause of deterioration.

When the articles of tools and plant are rendered unserviceable and a Survey Report in respect of them has been sanctioned by the Competent authority, only those articles made of cast iron should be sent to Gujarat Workshop for being used in the foundry if suitable and economical taking into account the quantity and the likely cost of transport etc. If course is not economical these articles along with others (including those of wrought iron and steel) should be deformed and thrown in deep water or buried deep in pits in Government premises.

The cost of articles of tools and plant sent to Gujarat Work shop should be debited or credited as the case may be at the controlled rate of cast iron.

466. Unserviceable articles should be disposed off by Public action after getting the upset price fixed and the survey report should be sanctioned by the competent authority.

(a) Articles included in Survey Reports should be written off the tools and plant accounts only after a certificate of the disposal of such articles has been furnished. In the case of articles ordered to be preserved for repairs, etc. such articles should not be written off the tools and plant returns until they are completely used under orders of the competent authority.

(b) Copies or originals of certificates of disposal should invariably be attached to survey reports so that audit may be in a position to know that the articles have actually been disposed-off before being written off the returns.

(c) The returns of the month in which the write off is accounted for should be specially examined in the light of copies of the certificate attached.

467. (a) Except as provided in paragraphs 355 and 356 no public property may be sold otherwise than by public auction without permission of the Superintending Engineer. Commission which should ordinarily not exceed 5 per cent, may be allowed to the auctioneer, not being a departmental subordinate but no commission can be allowed on private sales.

A 467 (b) While conducting public auction the instructions contained in Appendix XXXIII shall be followed (AG-R. B&CD No. PWM-4379.126 C dt. 30.6.80).

H. MATHEMATICAL INSTRUMENTS

468. The Executive Engineer, Store, (B&. C) Division, Ahmedabad will keep a stock of mathematical instruments and drawing materials to meet the requirements of the department and in order to enable to do this Superintending Engineers, Executive Engineers and the Electrical Engineer to Government should intimate to him on or before the 1st November in each year their probable requirements for the next year. That Officer will then ascertain what articles can be supplied by the Mathematical Instruments Office, Calcutta, and arrange, to procure the balance in accordance with the rules for the supply of articles other than printing and stationery stores, required to be purchased for the Public Service in Appendix VIII.

469. All new instruments required for the Public Works Department which have been provided for in a sanctioned estimate not available with the Executive Engineer, Store (B&C)

Division, Ahmedabad should be obtained by indent by that Officer from the Mathematical Instrument office, Calcutta. That office issues biennially a complete price list of all Instruments available, and a copy of this should be in every Executive Engineer's possession. It can be obtained, if required from the officer in, charge of the Mathematical Instruments Office, Calcutta. Except when the cost does not exceed Rs. 50, all indents on the Mathematical Instruments Office, Calcutta, should be accompanied by certificate by the indenting officer to the effect, that the supply of the articles detained therein is covered by a sanctioned estimate, and the specific reference numbers of the instruments shown in the price list should always be quoted in such indents. When instruments, etc. are asked for the telegram, an indent in the usual form should at the same time be forwarded in which a reference to the telegram should invariably be given. Instruments requiring repairs should be sent to the Executive Engineer, Store (B&C) Division, Ahmedabad that Officer will forward such repairable once as he cannot repair, to the Mathematical Instrument Officer, Calcutta.

470. Surveying and Mathematical Instruments should not be stocked in excess or requirements and surplus instruments should be retained to the Executive Engineer Store (B&C) Division, Ahmedabad. Detailed rules regarding the stocking of Surveying and Mathematical instruments are contained in Appendix XXV, The rules and regulations relating to Mathematical Instrument Depots are contained in Appendix XXVI.

I. INSPECTION OF STREAM ROLLERS AND PORTABLE ENGINES BELONGING TO THE DEPARTMENT

471. DELETED.

J. STORE KEEPERS

42-2.; Where the stores and tools and plant are sufficiently extensive to require a storekeeper, one should be appointed to take charge of them. The storekeepers will have nothing to do with the disbursement of cash except petty payments for railway freight, cartage, cooli hire, packing etc. His duties will be confined to the custody, preservation and issue of the stores and tools and plant in his charge and to keeping the required returns relating to them. He will also arrange for the receipt and issue of stores and materials indented for the works in the Division. He may write up the measurement books for such as are received by him on behalf of the Executive Engineer. As regards acceptance of the measurements recorded by a storekeeper, for purposes of payment see rule (b) (v) in Appendix XVI. For the duties of the Storekeepers in details please see the Storekeepers Manual appended at the end of this chapter. '

Note : For powers of Executive Engineers to give imprest advances to storekeepers for making petty payment for railway freight, cartage, cooli bite, packing etc. see serial No. 32 in Appendix XXVII.

K. STORE HOUSES

473. For powers of the Executive Engineers to sanction rent for Store Houses, see serial No. 33 of appendix XXVII.

L. FAMINE TOOLS

474. DELETED.

M. POWERS OF OFFICERS TO PURCHASE, MANUFACTURED DESPOSE AND WRITE OFF STORES.

475. Powers of the Officers of the Department to purchase, manufacture, dispose and write off stores are given at Serial No. 34 in Appendix XXVII:

N. STORE ACCOUNTS

475-A. Store accounts, should be submitted in a complete form according to the instructions contained in G. C. M.F.D. No. 6670/33 of .the- 25th September, 1940 and issued from time to time.

The Officers concerned should invariably state as to how they purpose to dispose of the store indicated by them in the store accounts, as surplus to requirement.

The stores should be cheeked by Executive Engineers of Divisions, sometimes, after the annual check is over.

ANNEXURE STORE KEEPER'S MANUAL INSTRUCTION :

The object of the manual is to lay down definitely the duties to be performed by the Store Keeper in Executive Engineer's Office and to guide them in the performance of this duties.

The said duties shall no longer be conformed to the restricted scope laid down in paragraph 472 but should include those specified therein.

2. Qualifications for appointments : It is necessary that every store-keeper should a fair knowledge of English. He should have fair acquaintance with the nature and construction of various tools and scientific instruments and be able to direct carpenter in their work. He should also, possesses an elementary idea of preparing rough drawing or sketches and of understanding such sketches. Above all, he much be business like resourceful and clear-headed and be able to control the staff placed under him.

A. Condition of appointment : A storekeeper will, as a condition of him appointment, be liable to pledge with Govt, security deposit in cash or cash and personal for art amount to be fixed by the Superintending Engineer of the Circle and to sign a security bond before he is entrusted with the custody of stores.

4. Control over storekeeper : He will be directly under the control and orders of the Executive Engineer but his work will be subject to the Supervision by the Accountant of the District so far as accounting of tools, etc. in his charge and the correspondence relating thereto are concerned.

5. Pay prospects and status : Storekeeper will be borne on the permanent pensionable service on the scale of pay laid down from time to time (in Govt. Resolution No. 737 dated 29th August, 1923. His function will form a branch of Executive Engineer's Office).

Transfer : Like the accountant Head Clerk and draftsman storekeeper's of Executive Engineer's office will be liable to transfer from the Division to another in the circle.

6. Duties : The storekeeper's duties are both Executive and Ministerial and latter entailing account and correspondence work. He executive duties consist of...

(a) Attendance at Railway Station for the dispatch and receipt of goods.

(b) Visits so shops and markets to make enquiries about rates,

(c) Arrangement for labourers carts etc. for the working of workshops if there is one attached to Executive Engineer's store.

(d) Visiting treasuries for large remittances or bringing large amount as on pay and D.A. etc.

(e) Any other work not included herein but which the Executive Engineer might assign when he finds that it should be conveniently attended to by the Storekeeper without detriment to his other duties.

If for the efficient performances of such duties bicycle is considered necessary in any case and is actually used by the Storekeeper he may be allowed by the Superintending Engineer a Scooter allowance of Rs. 50/- p. m. The grant of such allowance should be reported to Govt, by the Superintending Engineer.

His ministerial duties require the maintenance of the accounts documents and files referred to in the list attached. He shall keep all the required returns relating to them according to the instruc-tions printed on the form pertaining to them and standing orders.

His office work will consist of the daily and periodical posting and maintenance of :

(i) Ledger in connection with tools & plants. (ii) Works abstract of tools & plants. (iii) Muster roll of labour employed on the stores, (iv) Schedule docket of tools and plants. (v) Imprest account.

(vi) Requisitions received from Sub-Divisions and posting of register of requisitions.

He shall also attend to all correspondences with firms; railways, companies contractors etc. as he may be directed by the Executive Engineer.

7. The following brief particulars will be useful in regard to each of the forms and returns he has to maintain.

Account of stock and tools and plants. Being responsible for receipt preservation custody and issue of stores including stock, tools and plants in his charge except. scientific instruments and drawing materials, the storekeeper will post from No. 15 for tools and plants and No. 9 and 10 and 12 for stock.

He will check the annual Dnl. return of tools and plant (Form No; 15) and maintain a ledger account for headquarter stores (in, accordance with the orders contained to Govt., orders No. A-1600 dated 4th Feb. 1921). He will be responsible for seeing that the annual certificate of count of tools and plants by the Executive Engineer and Sub.Dnl. Officer correctly and duly prepared and sent to the Superintending Engineer.

Schedule docket for tools and plants and certificate for carriage tests : He will prepare monthly schedule docket expenditure of tools, and plants.

Work abstract for tools and plants and important stores. He will prepare work abstract for tools and plants and imported stores from vouchers and invoices and post them daily as regards head office transactions and fortnightly as regards Sub-Divisional Office.

Stock from and returns : In Divisions where stock account is kept he will maintain the purchase sales and stock accounts and also stock abstracts book, stock ledger and stock account current and prepare returns of stock half yearly when existing stock is valued at market price and the rates for several items struck and adjusted under the rule. He will bring to the notice of the Exe-cutive Engineer and probable excess on the estimates for tools and plants and the limit for the stock.

Annual estimate for tools and plants : The estimate should be framed for approximate requirements of all the Sub-divisions and Head quarter for one year. The estimate provided for the original supply will be determined after taking into consideration the existing servicable stock of tools and plants and that for repairs as explained as below :

Unserviceable and repairable stores : He will bring to the notice of the Executive Engineer from time to time for inspecting unserviceable and repairable articles of tools and plants and surplus stores in the Dn. and after his inspecting will prepare survey reports for the articles found unserviceable lost stolen destroyed by the fire etc. and the list of the repairable ones. Before any repairs to the articles are put in hand on approximate estimate of cost of repairs will be prepared by the storekeeper and is adhered to in carrying out the repairs. Only such articles should repaired as would be serviceable and be brought into further use for a sufficiently long period to justify the expenditure incurred thereon.

No articles shall be purchased on indents from private firms' etc. which can be obtained from other Dns. or other presidencies or Railway Administration. With this object in view the store-keeper shall carefully scrutinize all lists of stores available or transfer which are circulated from time to time and bring promptly to the notice of the Executive Engineer, any articles that may be necessary and useful for the Dn. He should also keep note of articles in those lists which may be required in the near future, if not immediately.

It shall also be his duties to utilize to the best of Advantage the ,stock of stores tools etc. in the Dn. transferring articles required by which may be useful elsewhere.

The storekeeper will maintain the stock of famine tools in a thoroughly serviceable condition and upto the prescribed requirement. This stock should be kept distinct from the ordinary stock and should be separately accounted for.

Return of Surplus stores: He will prepare the annual balance return of surplus store from the monthly statements received from the Sub-Division and from the Head Quarter statements care being taken to see that all materials at sites of works completed are brought on Sub-Divisional returns.

Purchase of articles of local manufacture :- He will maintain a "register of purchase of articles of local manufacture which are exclusively or by usage obtained in India only and prepare the annual return relating to them by due date.

Return of explosives -He will keep an account of daily receipt and issues of explosives, check all the monthly Sub-Division statements and prepare the half yearly return of the monthly abstract of all Sub-Division statements being kept on record for office use.

Tenders and contract papers for petty supplies :- Before inviting tenders for supply of patty stores required during the next official year he will prepare necessary contract papers and will on receipt of the tenders and after they are opened by the Executive Engineer of the Division prepare a comparative statement of all them In the meantime he will enquire into the current market rates and compare them with those shown in the different tenders received. To enable a fair comparison being made, the storekeeper should maintain a rough register of articles of each description more generally purchased during the year and the average quantity of the past three years should be taken into consideration in preparing the comparative statement clauses of the tenders received from the petty suppliers.

Check the measurement of petty suppliers:-The storekeeper will check the bills for petty materials with articles supplied at the head quarters and wherever there is no upper or lower subordinate, he will record their measurements in A. M. B. (subject to the proviso laid down in Govt. Order No. A-291 dated 9th January, 1917 Govt, order No, 14719 dated 29th Sept. 21 and Govt. Resolution No. 1600 dated 27th April, 1922).

indents for supply of stationery :-- Forms, envelopes, and woolens :-He will prepare annual indents for supply of stationery, forms and envelops and woolens for nominal staff to the extent of requirement and will keep the account of receipts and issues of stationery forms, and envelopes etc. He should arrange the balances in hand in a manner that at any time can be ascertained and hecked without difficulty or loss of time.

Indents and stock of measurements hooks, cash and note books :

We will see that the supply of blank measurement book, dash, imprest, cash and note books sufficient for not than a year is in stock. He will issue them to Sub. Dnl. Offifcer and other entitled to their use according to requirements, care being taken to see that no unnecessary collection of them in excess of requirements occpur in any Sub. Dnl. office and that the old books previously issued are fully used up and returned to the Head Office for record before an equal number of new one is issued.

Register of measurement books, cash books, imprest cash book and note books, in use and those recorded: - He will maintain the registers of measurement books in the form prescribed the Government. Also of cash and note books received and issued to the Sub-Dnl. officer and others for use and also that for books recorded.

Binding and printing works :- He will get all binding work done for the head and Sub-Dnl. officers, and wherever necessary the lacal printing work, necessary sanction for this latter class of work being obtained previously.

Upkeep of stores and supervision of work in head quarter stores :- He will see that all articles in his charge such as tools and plants (Scientific instruments and drawings materials being accepted stationery forms etc. are properly and neatly stocked so as to capable of being easily counted and checked He will keep muster rolls for labourer employed in head quarter store for hot-weather establishment and will supervise work done in the store and record measurements of work done there in as measurements books (subject to the para wise laid down in, the Govt, letter No. A-291 dtd. 9th January 1917 No. A-1479 dated 29th April, 1925) and will also prepare hand receipts for petty works done in the head office. He will arrange for receipts and prompt despatch of stores tools and plants from and to sub-division and supply of stationery and printed forms etc. to the head and sub-division office. According to the requirement, the prescribed scale for stationery not being accepted. He must at all times be able to procure- the balances of any one or all articles in his charge.

Correspondence regarding stock, tools and plants, stationery etc,

He will deal with all correspondences pertaining to his branch such as that regarding stock, tools and plants stationery forms orders for materials,

(G.L.No.FOB- 1065;69614,Q dt. 21. 1o.65).

CHAPTER VIII REVENUE RECEIPTS, THEIR CHECK, REFUNDS AND

REMISSIONS A. REVENUE RECEIPTS 476. Revenue is assessed and realised in accordance with the following rules :

(a) Divisional Officers are responsible that demands are made as revenue falls due, that steps are taken with a view to effect prompt realization of all revenue, 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.

Note 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. rights for fishing, grazing etc. and use of water power) or from any other source are properly watched.

Note 2 : Receipts representing the sale-proceeds of tender forms to contractors or the fees levied from cultivators for writing applications for water supply should be credited to revenue.

(b) The recovery of all debts due to Government should receive the special attention bf the Divisional Officer and no debt should be remitted or written off except under the orders of a competent authority.

Executive Engineers of Divisions are authorized to waive the recovery of small amounts upto Rs. 5 in each case but not exceeding Rs. 100 per annun, from firms, private persons or other Govern-ment departments or divisions when these officers are fully satisfied that the expenditure on postage and clerical labour involved in effecting the recoveries would be more than the amount to be recovered. Executive Engineers of Divisions are also authorized to debit charge on amount of work done for other Divisions or departments provided those charges do not exceed Rs. 5,- in each case or Rs. 100 per annum These power should be exercised subject to the conditions in Rules 329 of the Financial Rules Execute Engineers should also maintain a register in which complete details about these amounts should be entered and the following certificate should be given by them for each amount separately :

"Certified that I am satisfied that the expenditure on postage and clerical labour involved in effecting the recoveries would be more then the amount to be recovered."

Such registers should be made available to the Inspecting Officers from the Office of the Accountant General, Gujarat at the time of local inspections :

(c) The following system should be adopted for passing receipts for money received on behalf of Government in Public Works Department Officers.

(1) Each member of the establishment and the Bombay Sub--ordinate Engineering Service, not in the charge of a sub-Division, Sectional Inspectors and temporary Overseers in charge of Sectional Canal Inspectors employed on irrigation works where there are no Sectional Inspectors or Subordinates, should be supplied with a receipt be ok with foils in triplicate. A security deposit of Rs. 50 or of higher amount, as may be prescribed by Superintending Engineer of the circle, Should be taken from Sectional Inspectors and Canal Inspectors.

(3) Each Cashier of a Divisional office or the Assistant superintendent in Divisional Office carrying on such duty, and Sub— Divisional Clerk of Sub-Divisional Office should be supplied with a receipt book with foils in duplicate.

Note:- Where the delay in the issue of receipt for payment & received from the public is the normal feature, triplicate receipts books may be used. In such cases, the duplicate receipt books should be withdrawn from the Asstt, Superintendents and Sub-Divisional Clerks of the Divisions and Sub-Divisions respectively and the Executive Engineer of the Divisional Office only should issue duplicate receipts from his own book to the Asstt. Supdts. and Sub-Divisional Clerks of the Divisions and the Sub-Divisions respectively or to the Executive Sub-ordinate who receives money from the public on behalf of Government and issue triplicate receipts.

(3) Each addl. Asstt. Engineer or Overseer or Sectional Inspector or temporary Overseer in charge of a section or Canal Inspector employed on irrigation works, where there are no Sec-tional inspectors or Sub-ordinates, whenever he receives money on behalf of Government, should hand over a permanently numbered receipt to the depositor and send the duplicate with the money to the Cashier or the Asstt. Superintendent carrying on such duty in the Divisional Office or the Sub-Divisional Clerk in the Sub-Divisional Office, who will issue a receipt from his book and paste the Addl. Asstt. Engineer's or Overseer's etc, receipt against his counterfoil. The Addl.

Asstt. Engineer or Overseer etc, will paste the receipt of the Cashier or the Asstt. Superintendent carrying on such duty in the Divisional Office or the Sub-Divisional Clerk in the Sub-Divisional office on his counter foil. Any Addl, Asstt. Engineer or Overseer etc. found giving receipt not in the prescribed form will be severely dealt with He should, on no account, send lump items in one counterfoil but should send the counterfoil of each receipt granted.

(4) If the Addl. Asstt. Engineer or Overseer, etc. is far away from the headquarters, he should deposit the money in the nearest treasury add send the treasury chalan with the duplicate receipt to the Cashier or the Asstt. Superintendent carrying on such duty in the Divisional Officer or the Sub-Divisional clerk in the Sub-Divisional Office, who will send him a receipt and paste the Addl. Asstt. Engineer's Or Overseer's etc. receipt and Chalan against the counterfoil the Addl. Asstt. Engineer or Overseer etc. pasting the receipt of Cashier etc. against his counterfoil.

(5) The Executive Engineer and the Sub-Divisional Officers will examine the receipt books issued to all their sub-ordinates at every convenient opportunity and at least once a month and initial them in token of their scrutiny.

(6) One receipt book at a time should be issued to each subordinate by name and should be kept in the personal custody of the officer to whom the receipt books is issued. In the case of transfer, the receipt book will be personally handed over to the relieving officer, who will certify in his charge papers that he has received the receipt book stating the number of blank foils in triplicate which it contains. The Executive Engineer should keep the account of all the receipt books obtained by him for his Division and should keep the stock in safe custody in his office chest.

(7) Divisional Accountant should not be authorized under any circumstances to issue final receipts in Public Works Accounts Form No. 3 over their own signature. Originally they should not also be required to receive or pay out cash. However, they are authorized to make payment upto Rs. 10 in each case on contractors bill in the absence of Executive Engineer. In cases where monetary transactions at the headquarters of the Divisional Officer are not large, either in member or in amount, Divisional Officers may also, on their own responsibility but with the previous consent of the Accountant General entrust the receipt and disbursement of cash to the Divisional Accountant.

(d) Receipt books containing Fin. R. Form No. 1 should be obtained annually, on indent by Executive Engineers from the Government Press. The books should' be carefully examined to see that the number of forms contained in each are intact and a certificate of count recorded on the flyleaf. Similarly, they should be examined again when issued to sub-ordinates and care should be taken to see that they are acknowledged by the letter promptly. Counterfoils of the used receipt books should be returned promptly to the Divisional Officer for record.

Note 1 : Special Officers, Viz. Chief and Superintending Officers, Superintendents of works and other Special Officers not being Divisional Officer or their subordinate Officers, do not realise any Departmental receipts.

Note 2. Wherever the words (i) Addl. Asstt. Engineer (ii) Overseer and (iii) Addl. Asstt. Engineer or Overseer appear in above paragraph (No. 476-C) the same should be read as Asstt. Engineer. Addl. Asstt. Engineer or Overseer.

SOURCE OF INCOME

(e) House Rent and its Income :

This is regulated under provisions of BCSRs. particularly, Rules No. 844 and 855.

(£) Income on account of renting of Machinery (see Appendix *No. XVI of Gujarat Public Works Manual Volume II issued * under GR. B & CD No. MCN-1671/97/Part-IV dated 1st October, 1980).

(g) Fee derived from the sale of blank Tender Forms (see-paragraph No. 196-B of Chapter-Ill of this Manual-Vol. I.)

(h) Recovery, credit grant of fees and honoraria for work done by Technical Officers (Engineers) other officers and subordinates (see-Appendix No. I * of Gujarat Public Works Manual-Vol. II, issued under G.R.B&CD No. PWM-1179-139-C, dated 21st September 1981.)

(i) Income derived from the- sale of surplus or unserviceable stores (see-chapter Vll-Stores of this Manual-Vol. I.)

(j) Income derived from the sale by auction of dismantled/scrap machinery (see-chapter VII-stores of this Manual-Vol. I.)

(k) Income derived from the sale of dismantled materials (see-Chapter-V-Works Accounts-of this Manual Vol. I.)

(I) Income derived from hiring charges for private use of Government vehicles by Government employees. The charges as under should be recovered from Government employees :

(i) Petrol-drivern Car…………………………………………………. Rs. 1.40 per KM.

(ii) Diesel-driven Gar, Jeep, Station………………………………….. Rs. 1.00 per KM.

Wagon or Matador.

(vide G.R.F.D. No. MSB-1481/1928-J. dt. 18--8-1981.)

(m) Income derived from bed-cultivation by supply of water by Irrigation Department, (see-paragraph 477 below.)

It is not permissible to take credit for revenue to the head concerned until, it is realized, but Divisional Officers are responsible that demands are made, as revenue falls due, that steps are taken with a view to effect prompt realization of all revenue, regular or occasional, end that proper records are kept to show in respect of all items of revenue, recurring or non-recurring the assessments made, the progress of the recovery and the outstanding debits due to Government.

Note: 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. rights for fishing grazing etc. and use af water-power). or from any other source are properly watched.

: 2. As an exception to the general rule, the following: may be credited as revenue before realization :

(i) Supervision charges, on sales of stock on credit.

(ii) The proceeds of such articles of tools and plant as are creditable to the minor head "Recoveries of expenditure" by debit to "Miscellaneous P.W, Advance", vide paragraph 155 of C.P.W.A. code.

(b) The recovery of all debts due to government should receive special attention of the Divisional Officer and no debt should be remitted or written off except under the orders of competent authority, (based on paragraph 177 of Q.P.W.A. code 1965).

B. Irrigation Revenue Collected in the Civil Department: 477. When revenue from Irrigation and navigation works, etc-is realized in the Civil Department the Divisional Officer should receive from the Collectors the monthly statements of the amounts realised to enable him to watch the progress of recovery against. demands or assessments.

477 (a) The Revenue from Irrigation, Navigation and drainage work etc. is realised in the following manner.

(1) Levy of water-rates for water supplied from Irrigation, works, notified rivers, drains etc.

State Government determines, from time to time, the water-rates fot water supplied for irrigation purposes, generally these rates are for each crop and each season and revision of rates is-made generally at an interval of three years.

At the end of each season, the demand statements are prepared for the land irrigated, as per rates fixed vide Gujarat Canal rules, 1962, and as modified from time to time. Such demand statements are sent to Dist. Panchayats for Recovery. Divisional Officer is responsible for preparation of such demand statements, Divisional Officer should also receive from the D.D.Os., the monthly statements of the amount realized to enable him to watch the progress of recovery against demand assessment. According to new procedure in force from 30-4-81, the subordinate officer is authorized to receive such advance recovery and is responsible for maintaining proper account of the same.

Lew of water-rates for water supplied for Non-Irrigation purposes i.e. water supplied from Irrigation works, canals, notified rivers etc. for Industries, water supply scheme of Municipality filling of village tanks, railways, and other commercial purposes.

State Govt. determines, from time to time, the water-rates for this (above) purpose. General revision is made at an interval of two to three years. An agreement between Govt. and the party for drawing the water is to be executed.

As regards the recovery of water charge, bills at the rates fixed by Govt. should be prepared every month based on actual measurements and the same should be sent to the concerned parties and recoveries are watched,

The principles regarding disposal of tank-bed land in charge of P.W.D. (now Irrigation Department) and those under Irrigation Deptt. and transferred to respective Panchayats are in force from 19-7-78 and according to those Principles, while granting on lease such tank-bed lands, the recovery of rent should be effected in the following manner :

(a) In the case of tank-bed lands, above the full supply level of reservoir/tank leased, the rent should be charged equal to 7.50 (seven and half) times the land revenue assesed for the lands in the vicinity of the reservoir tank.

(b) In case, tank-bed lands, below the F.S.L. are leased, such tank-bed lands should be charged rent equal to 12 (twelve) times the assessment of the land revenue of lands in the vicinity of the tank.

3. In case, original land-holders, whose lands were acquired for the reservoir/tank, are completed to take such tank bed lands for cultivation on yearly lease in lieu of his claim for land for rehabilitation, such land should be charged the rent equal to one time the assessment of the land revenue for lands in the vicinity of the tank in the village (X GR P.W.D. No. LPW-1077/4-P, dt. 7.9.78).

478. The Divisional Officer should also submit to the Accountant General a half yearly statement showing separately for each civil district, the monthly realizations, as compared with assessments in respect of each canal or other work.

C. RECOVERIES OF RENT ON BUILDINGS AND LANDS 479. (a) In all cases where a bungalow, flat or other buildings or land belonging to Government is let to a person not in service of Government the following rules shall apply :

(i) The full rent should be recovered in advance, provided that in any case where a rigid enforcement of the conditions regarding the recovery of rent in advance is likely to result in the property falling or continuing to be vacant with consequent loss in revenue, the Executive-Engineer of the Division (or the Collector in respect of properties under his control) may relax the condition and allow payment of the rent at the end of each month.

(ii) the question of taking a deposit and of fixing the amount thereof should be left to the discretion of the Executive Engineer or the Collector as the case may be. The deposit may be in the form of postal cash certificates or a sum of money at the tenant's option.

(iii) The tenant shall be required to execute a tenancy agreement or lease with the Government of Gujarat in the prescribed form annexed to Appendix-XVIII-A. It shall be expressly provided in this instrument that arrears of rent due to Government to be recoverable from the lesses as an arrears of land revenue without prejudice to any other remedies which may be open to Government and that the lessee shall pay all costs and expenses which may be incurred in the preparation and execution of the lease including the stamp-duty and the registration charges, if registration is necessary. The amount of this duty shall be calculated in accordance with provisions of the Indian Stamp Act, 1899 in its application to the State of Gujarat.

(b) The recovery of rents from Government servants occupy ing rentable buildings in charge of the Department should be made by deduction from their pay bills through Treasury Officer or other disbursing officer concerned.

Note: Amounts due on account of hire of Government furniture and on account of the value of furniture and other Government property lost or damaged by a Government servant as well as any other dues, for which a Government servant may be liable to Government in respect of the residence allotted to him may also be recovered by deduction from payments.

480. The monthly rent of a building exceeding Rs. 5 should be fixed in whole rupees, paise up to forty nine being omitted and paise 50 and above being taken as one rupee. Rents of buildings and any other special amenities not exceeding Rs. 5 ach per mensem, rents for subsidiary services in the case, in which they are fixed separately and rents for periods less than a month should be calculated to the nearest multiples of 5 paise, portions below 21/2 paise being rounded off to 5 paise and those below that amount being ignored. The daily rate of rent should be taken at fixed proportion of 1/30th; daily rate of rent should be taken fixed proportion of 1/30th of the monthly rent of 10 per cent of the occupant's emoluments a the case may be for all the months in the year. For calculating emoluments for a broken period of a month, the rate of

monthly emoluments admissible for the period during which the bungalow was occupied should be taken into account.

Note: For calculation of charges for specific services as sanitary cess, charges for water, street-light etc. for broken period, the actual days of the months should be taken into account.

481. A tenant who is in receipt of a pension from Government should be treated as a private individual for the purpose of these rules. But if he desires to make payments by deduction from his pension, recoveries from him may be made through the Treasury Officer or other disbursing Officer concerned on the pensioner furnishing the Divisional Officer with written request authorising such a deduction. This authority should be transmitted to the Treasury or disbursing Officer with the first demand.

* Retention of Government Residential Accommodation by the Government servants affer their transfer, retirement, death etc. 481. (A) : For the purpose of regulating occupation of quarters after transfer, retirement, death etc. the cases are regulated in accordance with the following three-tier system.

I. 1st Tier System :

Under this system, the Government servant shall be eligible to retain Government accommodation on the happening of any events specified in Column 1 of the table below for the period specified in the corresponding entry in column 2 thereof.

Events Permissible period for retention of the Government Quarter

1 2 (i) Resignation, dismissal removal or termination of service.

1 Month

(ii) Retirement or terminal leave. 2 months. (This should commence after completion of terminal leave and should not be merged in it in the case of a retired Government Servant).

(iii) Death of the Government servant. 4 months, (iv) Transfer to a place outside the station of allotment of the Govt, quarter.

2 months.

(v) Deputation to a post outside the control of the parent Department.

2 months.

(vi) On foreign service in India. 2 months. :(vii) Transfer to a place outside India. 4 months. (viii) Study leave or deputation outside India.

For the period of leave but not exceeding 6 months.

Note below items (iv) and (vii) :

If the transfer takes place during the midst of an academic year, Government servant can obtain the permission of the allotment authority for retention of the Government accommodation up to the end of the academic year showing the details of his/her children studying in school/colleges and period of academic year etc.

Explanations:

The period permission on transfer mentioned against item No. (iv), (v), (vi) and (vii) shall count from the date of relinquishing charges plus the period of leaves, if any, sanctioned to and availed of by the Government servant before joining duty at the new office.

During the period of retention of the Government accommodation including the period of extension allowed as per Notes below item No. (iv) and (vii) , the rent recoverable would be the same as was being recovered before the events took place. However, the upward increase that had taken place in the emoluments of the Government servants since they relinquished their charges shall be taken into account in the calculations of the rent recoverable.

In the case of the Government Servants who, by necessity and peculiar circumstances of the individual's cases, wish to continue to retain Government k accommodation beyond the periods mentioned in the 1st tier system shall have to make an application to the competent authority with sufficient data and details. The Head of Department for non-Gazetted staff and the

Administrative Department of the Government for Gazetted Officer will be the competent authorities. The competent authorities can grant the permission after taking into account all these factors up to a period of 6 months or lesser period as may be deemed fit on payment of twice the standard Rent of the Government accommodation. The decision taken by the Competent Authority will be intimated both to the Accommodation Allotment Committee and to the Executive Engineer, of the concerned. Buildings and Communication Divisions. The Competent Authority shall not allow this concession beyond the period stipulated. The Executive Engineer would issue demand notice showing the rent recoverable at the rates mentioned above.

III. 3rd Tier System :

Any further occupation of the Government accommodation beyond the period mentioned in 2nd Tier System should be considered as Unauthorised occupation and eviction proceedings should be started immediately against the Government servant. Pending the initiation and finalisation of the eviction proceedings, the rent worked out on the basis of the formula mentioned below should be recovered from the unauthorised occupants. The market value of the land and building prevailing at the time of issue of first demand notice under this tier should be considered instead of their book-value while operating this formula for calculating the recoverable rent. It would be the personal responsibility of the Executive Engineer in-charge of the buildings to see that the eviction proceedings are initiated without any delay and the rent demand-statement showing the calculations are issued every month to the Disbursing Officers. Failure to recover rent as per demand-statements should be promptly reported to the Government.

Formula:

Building. ……………………………………………….(a) X 14% + Municipal Taxe.

Land …………………………………………………….(b)X 9%

Sanitary …………………………………………………(c) X 17.50 %

Water Supply, Electrical

installations.......................................................................Total per annum ÷ 12 =rent per month..

2. The decision of Government as above will be applicable in respect of all Government accommodation owned by the State Government. (* G.R.B. & C.D. No. ACD-1076-1960-11-N, dt. 22-10-82)

482. Where rent is recoverable in cash, a bill in suitable form should be sent to the tenant on or before the last day of each month. The tenant should be required to pay the rent before the expiry of the following month.

483.When recoveries of rent are to be effected through a Treasury Officer or other disbursing officer, a demand in P.W. Acctt. Form No. 48 (P.W.D. standard form No. 542-E and Fin. F Form No.3) (Statement of rents recoverable in cash or by deduction from pay bills) should be sent, in duplicate or triplicate, as the case may be, before the close of each month, to that officer who will make the necessary recoveries and return one copy of the statement duly completed. In the case of rents recoverable from non-gazetted Government Servants, whose pay is drawn by the heads of their offices on a consolidated bill cashed at a treasury, a demand in P.W.D. Acct. from No. 48 may be sent to the Drawing Officers and not to the Treasury Officer.

Note 1:- In the cases of cash recovery from Government Servants, the Divisional Office should obtain from the disbursing officers, a certified statement in the P.W. Account Form No.48.

Note 2:- In the P.W. Acct. Form lNo.48 will also be included any accounts due on account of the hire of Government furniture, the value of articles of furniture and other Government property lost or damaged by a Government servants as well as any other dues for which a Government Servant may be liable to Government in respect of the residence allotted to him vide note under paragraph 479 (b).

Note 3 :- A separate P.W.D. Acct. Form No. 48 should be prepared in respect of each tenant who is a gazetted Government servant and who draws his pay direct from the Treasury For non-gazetted Government servants, there should be a single consolidated form for each class of establishment whose pay is drawn in a separate bill. Particulars in regard to this should be obtained by the Divisional officer from the disbursing officer.

Note 4 :- In the case of gazetted Government servants, P.W.D. Accounts form No. 48 will be filled up from the information contained in the salary-slip received from the Audit officer under Article 232-A, Audit Code. When tenant goes into occupation of the residence, the Divisional

officer will intimate the fact to the Audit Officer and call for a salary-slip. In the case of non-gazetted Government servants, P.W. Account Form No. 48 will be prepared on the basis of information to be obtained from the disbursing officer.

Note 5 :- Treasury officers and other disbursing officers have instructions to recover the amount specified by the Divisional officer, without prior reference to the tenants and to note in the statements of rents the particulars of emoluments and of changes therein, in respect of Governnaent servants whose rent is. limited to a percentage of such emoluments. Note 6 :- If a Divisional Accountant becomes aware that the emoluments of a Government servant have been changed in respect of a period during which he occupied a Government residence at some other station or stations, he should see that the intimation of the change of emoluments is given to the Divisional officers of the Stations concerned to enable them to recover the arrears of rent where necessary. 484. If a Government servant vacates his quarters before the last day of a month owing to his departure transfer, leave or retirement, the demand for the rent for the broken period should be made at once so that the amount due may be recovered before his departure.

485. Pending orders on representation against the Divisional officer's assessment, the amount assessed must be paid by tenants on demand. Should representation prove successful, the excess amount charged should be adjusted, as soon as orders are issued by a reduction in the assessment of the subsequent month, or if this is not practicable or convenient, by an actual repayment.

486. As regards the powers of Superintending Engineers to sanction rent statements for residential and non-residential buildings, see Serial No. 35 in Compendium of powers. For the powers of Superintending Engineers and other Officers to sanction nominal rents for portions of buildings let to private persons for opening a tea shop, see Serial No. 36 in the same publication.

D :- REFUNDS AND REMISSIONS 487. The sanction necessary for refunds of revenue is regulated by the delegation orders and the powers of the officers in this respect are detailed at Serial No. 37 in Compendium of Powers. This sanction may either be given on the voucher itself or quoted on it, a certified copy being attached when such orders are not separately communicated to the Audit Office.

488. Remissions of irrigation revenue allowed before collection should be treated as reductions of demands, and cash repayments of such revenue after collection as outlay against the appropriation for the head "Deduct Refunds" subordinate to Direct Receipts. All other refunds of revenue and payments of "Receipts and Recoveries" on Capital Accounts, should be taken in reduction of the receipts under the heads concerned.

489. Before a remission or refund of any kind, otherwise in order, is allowed, the original demand or realization as the case may be, should be traced and a reference to the remission of repayment should be so recorded against the original entry in the cash-book and other accounts as to make the entertainment of a double or erroneous claim impossible. Any acknowledgement previously granted should, be taken back, if possible and destroyed.

CHAPTER-IX POWERS

490. Subject to the Provisions of Articles 203 and 205 of the Constitution of India, Government has full Powers in respect of expenditure in State "Works'' except as regards expenditure on those projects, the cost of which is to not out of the sum allocated to this State from the Central Road Fund and the expenditure in connection with official residence of His/her Excellency, the Governor. All Proposals, for financing a project out of the allotment made from the Central Road Fund require the previous approval of the President vide Appendix VI Expenditure in connection with official residence of His/her Excellency, the Governor is regulated in accordance with the rules in Appendix-XIII.

491. The Powers delegated to the department and several officers in respect of the matters dealt with in this Manual are stated in Compendium of Administrative Financial & Statutory Powers.

491-A. The following powers are delegated to the office Superintendents (whose Post should be of gazetted status in the Superintending Engineer's Offices.

(1) Power to sanction casual leave up to seven or five days with Prefix and Suffix holidays, days at a time to non-gazetted members of the office.

(2) Power to sign and send to Government and to the Accountant General, Gujarat, monthly, quarterly and annual returns of the ordinary nature other than those containing technical information and data and those relating to financial Commitments.

(3) Power to sign and issue fair copies of non-technical draft approved by the Superintending Engineer, except those involving the exercise of statutory Powers such as :

(a) Appointments,

(b) Sanctions,

(c) Transfers,

(4) Powers to deal with all correspondence of routine and informative nature (except that relating to technical matters) with subordinate officers.

491-B —Deleted.

491-G. —Deleted.

END