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Chapter 7 - Works

SECTION I - WORKS EXECUTED BY CIVIL OFFICERS

General


148. Expenditure on construction (residential or otherwise) and repairs executed by civil officers is treated as contingent expenditure of the department incurring it, when it does not exceed Rs. 2,500 in amount. When the amount exceeds that sum, and the work (residential or otherwise) is still executed by civil officers the expenditure is treated as "works" expenditure of the department vested with the administrative control of the expenditure. The monetary limit is inclusive of the cost of land.

   No expenditure on construction and repairs of residential buildings borne on the books of the Works and Buildings Department shall be incurred by civil officers. So far as non-residential buildings borne on the books of the Department of Works and Buildings are concerned, civil officers in occupation of them may at their option execute from their departmental grant all classes of petty works of construction and repairs costing not more than Rs. 2,500 in each case in respect of such buildings, excluding all works and repairs in connection with sanitary, water-supply and electric installation and the provision of fire appliances, which should invariably be executed through the agency of the Department of Works and Buildings. Work undertaken departmentally by civil officers must be done to the satisfaction of the Executive Engineer concerned who should be given facilities to examine the materials and inspect the work in progress. Officers of the Works and Buildings Department, however, should not be asked to prepare plants and estimates, but the Executive Engineer should be allowed to inspect the plans and estimates prepared by the agency employed by the civil officers. On completion of a work carried out departmentally, the civil officers concerned must send to the Executive Engineer the detailed completion plans after endorsing thereon the actual cost of the work.

   The civil departments, if they so desire, may also employ the agency of the Works and Buildings Departments for the execution of these petty works and repairs.

   Note.-Item 3 .of schedule A of Delegation of financial Power Rules may also be referred to.

Execution of works


149. The works executed by civil officers may be carried out departmentally or through contractors. In the former case, advances may be drawn from the treasury, and when detailed expenditure is incurred out of those advances, fun -details of expenditure showing the quantity of materials and labour, rates and cost working up to the total amount should be furnished to the Accountant-General with actual payee's receipt in support of the advances. In the case of work executed through contractors, advances are strictly prohibited, but. payment may be made in instalments for work actually done, e.g., in the case of a building construction work the contractor may be paid first the value of the foundation work, as soon as it is completed, and later on for the walls, the woodwork and so on. To pay for materials before they are actually utilised in the construction work would be practically giving an advance, a procedure which should be definitely forbidden. When the work is finally completed a completion certificate should be furnished to the Accountant-General along with the final bill, together with the estimate or a copy thereof, by the departmental disbursing officer after satisfying himself, by measurement or otherwise, that the actual work done corresponds with the estimate and is covered by the total payments made.

   No monthly on account of construction should be retained in hand after the close of the year. All that has boon drawn and remains unexpended on the 31st of March should be refunded into the treasury.

   In no case should bills for work be submitted before the work billed for is completed. Bills may be submitted for portions of grant expended from time to time, but not for the whole sum in one bill before the work is completed.

  No Government servant can spend on one work money sanctioned for another.

  Note - The above procedure is intended for smaller works costing not more than Rs. 5,000. For larger works the procedure should be on the lines of the procedure prescribed for the execution of similar works by the Works and Buildings Department.

150. To meet cases in which one department of Government has to undertake work for another department for which funds are provided by the employing department, it has been decided with a view to securing effective control over expenditure against grant to adopt the following procedure : ¾

  The department responsible for providing the funds will intimate to the department undertaking the work the sanctioned grant within which the expenditure is to be incurred and the department incurring the expenditure will be responsible for seeing not only that the allotment placed at its disposal is not exceeded but also that any anticipated savings are notified and surrendered in time. In cases where an excess is anticipated the department incurring the expenditure will be responsible for obtaining additional allotment in proper time through the employing department.

SECTION II - SPECIAL RULES FOR THE FORESTS DEPARTMENT

Conservancy and Works Charges
(a) Muster Roll


151. For works executed by labourers, whether paid by the day or othcrwise, a muster roll must be kept showing the names of labourers, the number of days they have worked, rate of pay and the amount due to each. This nominal muster roll is the initial record of the labour employed each day on each work and must be written up daily by the subordinate deputed for the purpose.

152. Payments on muster rolls should be made or witnessed by the Government servant of highest standing available and he should certify to the payments individually or by groups by a distinctive mark, his initials or signature. The amount paid on each date should he noted in words as well as in figures at the foot of the muster roll.

153. After payment an abstract should be prepared in F. R. Form No. 11, wherein the amount paid should be certified. This abstract will be the voucher In support of the charge in the cash book.

(b) Contractors

(i) AGREEMENTS


154. In the case of work or supply of sufficient magnitude a contract should be made on a written agreement, care must be taken to frame such an agreement so that, in the event of a dispute, it could be maintained in a court of law. They need not be stamped, even though they provide for a deposit of money as security for the due fulfilment of the contracts; but, if necessary, the document must b& registered according to the law in force for the time being.

    Note 1.-The following instruments relating to the Forests Department are exempt from stamp duty payable under the Stamp Act (II of 1899) ;-

    (a) Instruments in the nature of a conveyance by the Government of standing trees or any other forest produce in a Government forest. . (b) Instruments in the nature of a memorandum or agreement furnished to, or made or entered into with, the Forests Department by a contractor for the due performance of his contracts.

    (c) Also the following instruments :-


    (i) Contract for the collection of minor produce, barks, etc.;

    (ii) Contract for felling and, removing trees;

    (iii) Contract for the collection, removal and disposal of stock in coupes subject to obligation to coppice and clear the area;

    (iv) Contract for the purchase of timber/firewood to be felled/cut departmentally;

    (v) Contract of the usufruct of trees and topes;

    (vi) Contract for the felling/cutting and purchase of timber/firewood;

    (vii) Kancha or grazing lease;

    (viii) Agreement for felling and conversion of timber;

    (ix) Agreement for right to collect seigniorage on minor produce brought for sale by hill tribes;

    (x) Agreement for cultivation under the tangya system in reserved forests;

    (xi) Agreement for fishing in reserved forests.


    Note 2. - The expression "Work of sufficient magnitude" occurring in the first line of the rule is intended for work the cost of which exceeds Rs. 2,500. No tenders are required to be invited for execution of works costing Rs. 2,500 or less. Invitation of tenders in oases of works of sufficient magnitude may be dispensed with and their execution taken up departmentally if the cost thereof be found cheaper with reference to the scheduled rates and other necessary data to be obtained from the Executive Engineers of the Works and Buildings Department as compared with the cost of the same if done through contractors: In such cases a certificate to this effect shall be recorded by the Divisional Forest Officers in the bill.

Note 3. - The principles to be followed by Government servants who have to enter into contracts or agreements are set forth in rule 47.

(ii) PAYMENT FOR WORK DONE OR SUPPLIES


  153. Payments to contractors for work or supply can be made only .by the Divisional Officer, or by an authorised subordinate Government servant. Claims for such payments should be prepared, preferably by the claimants themselves. in F. R. Form No. 12, and no payment should be made until the correctness of the claim, in respect of quantities and rates, as well as the quality of the work or supply. and other necessary factors, has been accepted by a responsible Government servant. (See also rule 155.)

(c) Measurements


  154. Work done otherwise than on a lump sum contract, and supplies made, by a contractor, should, unless impracticable, be measured (weighed or counted)f before payment therefore is made. The details of the measurements made should be systematically recorded in the Measurement Book in F. R. Form No. 13, which will form the basis of all accounts of quantities. The description of the work or supply must be lucid so as to admit of easy identification and check.

    155. A reference to the vouchers in which the quantities are entered for payment, as well as the date of entry, should be given by an endorsement upon the original entries in the Measurement Book and no contract certificate or bill should' be signed without thus crossing off the connected entry in the Measurement Book, The document in which payment is made should invariably bear a reference to the number and page of the book in which the detailed measurements are recorded and should also indicate the date on which the measurement was made.

(d) Advances to contractors


  155. Advances to contractors may be given in exceptional cases only when no other arrangements can be made for carrying on the work. An advance can be made only under the orders of competent authority, and security must be taken for its summary recovery in the event of its not being adjusted by work done.

    Note. - The Conservator may from time to time fix the amount up to which, and the circumstances under which, advances may be made to contractors without his previous sanction. The Conservator may also require that all advances made to contractors, exceeding certain limits, must be reported to him.

(e) Board of sanction and expenditure


    156. Works requiring the sanction of an authority higher than the Divisional Officer cannot ordinarily be commenced until the sanction has been accorded. All such sanctions will be numbered consecutively by the Conservator of Forests for each financial year and they will be communicated by him to the Accountant-General in monthly lists.

    157. A detailed record of the sanction to each sanctioned work and of the expenditure incurred thereon from time to time should be kept in a Register in Form No. F. A. 3 prescribed in Article 270 of the Account Code, Volume III.

    158. When a sanctioned work is completed, all outstanding liabilities should be discharged as soon as possible, and the account of the work should be closed. A completion report showing the amounts sanctioned and actually expended, in the same details as in the monthly accounts, should then be submitted through the Accountant-General to the Conservator, who should forward it to Government, if the work was sanctioned by Government or higher authority.

SECTION III-- SPECIAL RULES FOR THE DEPARTMENTS OF WORKS AND BUILDINGS AND .RRIGATION AND WATERWAYS



Financial responsibilities of the officers

Chief Engineer
   159. The Chief Engineer will -

    (I) exercise & concurrent control, with the Accountant-General, over the duties of the officers of the department in maintaining accounts and give legitimate support to the Accountant-General in enforcing strict attention to the rules concerning the disbursements of money, the custody of stores and submission of accounts;

    (2) prepare annually the portion of the budget estimates relating to the works under his control; it will be his duty to administer the grant and. with this object. to keep a close watch over the progress of the expenditure against it with a view to seeing that no excess is permitted to occur and that if additional funds are necessary .application for the same is made; it will further, be his duty to see that the grant is fully expended in so far as is consistent with general economy and the prevention of large expenditure in the closing months of the year and 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; and

    (3) exercise general supervision and control of the assessment of revenue from irrigation works, within the limits of his charge, also frame the necessary estimates and watch carefully the progress of the realisations during the course of the year.

B. Superintending Engineer
    161. The Superintending Engineer will-

    (1) inspect the various works in progress within his circle and satisfy himself that the system of management of prevailing is efficient and economical, that the different articles in stock are duly verified according to the rule laid down, and that there is no accumulation of stock in any division beyond its requirements; see that no delay is allowed to occur in the submission of completion reports; inspect periodically all important public buildings and other works within its jurisdiction;

    (2) inspect the divisional offices at least once a year and forward for the information of the Chief Engineer reports of his inspections of Divisional Offices detailing therein the results of his examination: of initial accounts. accounts of stocks, tools and plant and stock manufacture, registers of works and other divisional books, mode of preparation of estimates contract agreements, contractors' accounts, system of recording plans and papers and office work generally; see that the authorised system of accounts is maintained throughout his circle;

    (3) make it his special duty to see, during his tours, that the measurement books are carefully kept and measurements properly recorded, and that they are complete records of the actual measurements of each kind of work done for which certificates have been granted;

    (4) examine the books of Divisional Officer and their subordinates and see that matters relating to the primary accounts are attended to personally by the Divisional and Sub-divisional Officers, and that the accounts fairly represent the progress of each work; examine the register of works, watch the total expenditure to date under each sub-head of work in contrast with the sanctioned estimate; see that revised estimates for any work, if required, are submitted in due time to the sanctioning authority; and

    (5) be responsible for the supervision and control of the assessment of revenue form Irrigation Works within hw circle.

C. Divisional Officer


    162. The Divisional Officer will-

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

    (2) close the accounts immediately the work is finished, and prepare the Completion Report, if required by the rules; ,

    (3) take the necessary steps for obtaining cash for the works under his control, keep accounts and submit them punctually to the Accountant-General, under the rules for the time being in force;

    (4) exercise a thorough and efficient control and check over the divisional accountant, 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) be responsible for affording information in oases of probability of excess of actual over estimated cost of work, and will report the fact forthwith to the Superintending Engineers describing the nature and cause of the excess;

    (7) inspect, at least once a year, the more important buildings and works in his division, and be. responsible for seeing that proper measures are taken to preserve them and to prevent encroachment on Government lands in his charge; will keep accurate plans of all such lands and take Care that his subordinates make themselves acquainted with the boundaries and see that they are respected;

    (8) be responsible for administering the grant made for public works in his division, and with this object will keep a close watch over the progress of expenditure against it with a view to seeing that no excess is permitted to occur and that, if additional funds are necessary, application for the same is made in. time; and

    (9) be responsible for the detailed assessment of the revenue to be obtained from irrigation works within his division, and will maintain such records and accounts for the purpose as may be prescribed.

D. Sub-divisional Officer
    163. The Sub-divisional Officer is responsible to his Divisional Officer for the management and execution of works which the subdivision, also for the due sub- mission of his accounts returns to the Divisional Office.

Administrative approval and technical sanction


    164. 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 38 the technical sanction to the estimate. Such sanction can only be accorded by Government in the Works and Buildings or the Irrigation and Waterways Department, or, where power has: been delegated to them, by officers of that department. 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 rule, 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.

    165. For every work 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 Works and Buildings or the Irrigation and Waterways Department. The formal acceptance by the department concerned is termed "administrative approval" of the work, and Is, in effect, an order to the Works and Buildings or the Irrigation and Waterways 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 structurally 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 Works and Buildings or the Irrigation and Waterways Department, both the administrative approval and the technical sanction being accorded in such cases, in the Works and Buildings or the Irrigation and Waterways Department.

    Note.-The words "approval" and "sanction", respectively when used in respect of estimates for works, bear throughout this chapter the meanings indicated in this and the foregoing rule.

    166. An application for administrative approval should be submitted to the authority competent to accord it, accompanied by a preliminary report, by an approximate estimate and by such preliminary plans, information as to the site and other details, as may be necessary, fully to elucidate the proposals and the reasons therefor. The approximate estimate and preliminary plans should be obtained from the Works and Buildings or the Irrigation and Waterways Department. If, however, the work is not likely to cost more than Rs. 10,000, 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 Works and Buildings or the Irrigation and Waterways Department competent to accord technical sanction.

    167. The above procedure will also apply to modifications of the proposals originally approved, if likely to necessitate eventual admission of a revised estimate, to material deviations from the original proposals, even though the cost of the same may possibly be covered by savings on other items, and to oases where the detailed estimates, when prepared, exceed the amount administratively approved by more than 10 per cent. In these cases, as also in cases in which it becomes apparent, during the execution of the work, that the amount administratively approved will be exceeded by more than 10 per cent, owing to increase of rates or other causes, the revised administrative approval of Competent authority must be obtained to the increased expenditure without delay, and in cue of modifications during construction, without awaiting the preparation of a detailed supplementary or revised estimate.

    168. In the case of works required not for a particular department, but in the interests of the general public, e.g., communications, and irrigation works and miscellaneous improvements, preliminary designs and estimates should be submitted to scrutiny by the Administrative Department concerned before a detailed estimate is prepared for the purpose of technical Sanction.

    169. The powers of different authorities to accord administrative approval and technical sanction to works are regulated by the Delegation Orders.

Scope of sanction


    179. The authority granted by a sanction to an estimate in strictly limited by the precise objects for which the estimate was intended to provide. Accordingly it is not permissible to apply, without the sanction of the competent authority, any anticipated or actual savings whether due to the abandonment of a part of work or to any other cause, on a sanctioned estimate of a definite project to carry out additional work not contemplated in the original project or fairly contingent on its actual execution.

Requisition by Civil officers for construction and works


    171. When application for new buildings, and for additions or alterations to existing buildings required for the use of any department is made, the Divisional officer must in ea.ch case exercise his judgment on the demand made, giving all proper weight to the opinion of the officers of the departments concerned; but it is his duty to oppose any application of the funds at his disposal to works of the real necessity for which he is not satisfied; and in every case in which he think 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, should refer the matter for the orders of the Superintending Engineer.

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

Preparation of estimates


    173. Ordinarily & detailed working estimate will provide for the works expenditure, but the complete estimates for a project should include indirect as well as Direct charges.

Contracts


    174. The recognised systems for carrying out work, otherwise than by the employment of daily labour, are "Piece work" and "Contract work". "Piece work' is that for which only a rate is agreed upon, without reference to the total quantity of work to be done or the quantity to be done within a given period. The term "contract", as used in this chapter, does not include agreements for the execution of work by piece work, nor does it include mere ordinary purchases 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 which it is to be completed.

    Note. - In case of a “contract work” where there is a stipulation as to the time within which it is to be completed, the date of completion should be taken as the date on which the contractor finishes all the work covered by his contract.

    175. "Contracts" may be of three kinds, viz., Lump sum, Schedule and a combination of these two.

    In a Lump Sum contract, the contractor engaged to execute the work with all its contingencies for a fixed sum.

    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 third kind of contract is a combination of both these. Thus, a fixed sum is proposed for the completion of the work as specified and a schedule of rates is agreed upon by which to regulate the price to be paid or to be deducted for additions or alterations.

    176. In works of great magnitude the contract deeds should be specially prepared by the Government Law Officers, but for ordinary contracts, including all such as are based on tenders which a Superintending Engineer is competent to accept, all contract deeds should be executed on one or other of the approved forms.

Tenders


    177. (a) Tenders for works, other than emergent work, costing up to Rs. 1 lakh, will be called for from approved Contractors as follows and the lowest tender accepted :-

    Class I (for the whole State) … Capacity Rs. 1 lakh

    Class II (for the whole State)… Capacity Rs. 50,000

    Class III (for each Circle) … Capacity Rs. 25,000

    Class IV (for each Division) … Capacity Rs. 10,000

    (b) There shall be no special provision for declaring any work as “emergent” and for execution of any work as "emergent". In oases of exceptional urgency calling for any special treatment, the Chief Engineer shall obtain orders of the Government in the Irrigation and Waterways Department or in the Works and Buildings Department as the case may be.

    (c) For works above Rs. 1 lakh competitive tenders shall be called for from the public and the enlisted contractors in classes I and II only. If contractors in class ill or in class IV form a combination of the appropriate number, such a combination will become a new firm and will be able to submit tender for such works. Individual contractor in class III or in class IV shall not be eligible to tender for such works, but if any such contractor can produce satisfactory documentary evidence, such as bank reference, to show that he has sufficient financial means and necessary technical staff, special permission ~&n always be given to such a contractor for submission of tenders for such works.

    The lowest tender for such works also be accepted as a rule. If for any reason, economical or otherwise, the lowest tender is not accepted, reference shall be made to Government for orders as to which of the contractors the work should be given.

    178. As a rule no tender for the execution of works of any description should be received unless accompanied by the deposit of cash as earnest money to the extent which has been notified as necessary by the Executive Engineer or other officer.

    179. The amount of earnest money to be deposited should be sufficiently large to be a security against loss, in case of the contractor failing to furnish the required security 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.

    Note. - Suppliers registered with the Directorate General or Supplies and Disposals and the Small Scale Units registered with the Directorate or Cottage and Small Scale Industries, West Bengal, shall be exempt from the payment or earnest money against all tenders and acceptances under this Government. ,

    Note 2. - (i) The contractors{suppliers registered with the Government or India Stationery Office, Calcutta, shall be exempt from the payment or earnest money against all tenders under this Government.. The performance or the concerned firm shall, however, be taken into account before deciding the question or exemption.

    (ii) The Rehabilitation Industries Corporation Limited shall be exempt from the payment or earnest money against all tenders under this Government.

    (iii) The Light house for the Blind, a society registered under the Societies Registration Act, 1860 (21 or 1860), with its registered office at 6, Old Post Office Street, Calcutta-l, shall be exempt from the payment or earnest money in respect or quotation for caning and repair of chairs of all offices under this Government.

    (iv) The Tea Trading Corporation or India Limited, a Government or India undertaking, shall be exempt from the payment or earnest money in respect or supply or tea to all offices of this Government.

    (v) The Labour Co-opetative Societies shall also be exempt from the payment of earnest money against all tenders under this Government.

Security for performance of contract.


    180. Security as fixed by Government should in all cases be taken for the due fulfilment of a contract.

Provision in contracts or imported store


    181. In framing contracts of any description care should be taken to retain in the hands of Government the supply of imported materials, if required, to any considerable extent, and to arrange the terms accordingly. Such stores should either be supplied from the existing Government stock or be obtained in ordinary course by indent on the Stores Department, London, or by purchases in the local market. In the case of important construction works let out on contract, such stores may be supplied by the contracting firm, subject to the conditions laid down in the "Rules for the supply of articles required to be purchased for the Public Service" (Appendix 10).

Enforcement of term of contract


     182. 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. All contract deeds must be executed on one or other of the standard, forms, but they may be modified to suit local requirements after consultation with the legal advisers of Government. All agreements or security bonds entered into with the Works and Buildings or the. Irrigation and' Waterways Department by contractors for the execution of work or for securing the due performance of contracts are exempt from stamp duty.

Officers empowered to execute contracts


    183. No authority lower than the officer in charge of a subdivision can accept any tender or make a contract for public works. The officers legally empowered to execute on behalf of the Governor of West Bengal the different classes of deeds contracts and other instruments are detailed in Appendix 3.

    184. It is permissible to give out to different contractors a number of contracts relating to one work, even though such work may be estimated to cost more than the amount up to 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 till in force, if the sum of the contracts exceeds the power of acceptance of the authority concerned.

    185. Departures from the rules for contracts specified above may be permitted or condoned by Government subject to any restrictions they may impose in each case.

Commencement of work


    186. No work shall be commenced or liability incurred in connection with it until administrative approval has been obtained, a properly detailed design and estimate have been sanctioned, expenditure sanction has been accorded, allotment of funds made and orders for its commencement issued in writing by competent authority. Provision in the Budget Estimate for expenditure on a work conveys no authority for the commencement of outlay. .

    187. Executive Engineer may incur expenditure up to a limit of Re. 50 in anticipation of sanction and allotment of funds on preliminary works, such as surveying land, digging trial pits, etc., in connection with the preparation of projects called for by competent authority, provided a requisition is sent at once to the civil officer concerned for an allotment of funds from the Works and Buildings or the Irrigation and Waterways Department grant at his disposal. In any case where the civil officers are unable to allot funds an application for funds should be submitted to Government through the Chief Engineer.

Alterations in design during construction


    188. No material alteration is sanctioned, still less in standard, designs may be made by an Executive Engineer in carrying out any work, without the approval of the Superintending Engineer. Should any alteration of importance, involving additional expense, be considered necessary, a 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.-Revised administrative approval is necessary in the cases indicated in rule 167.

    189. In the -case of works, the estimates for which have been sanctioned by a competent authority, no additions or alterations, like to cause an excess which will not fall within the powers of sanction of that authority, should be permitted without the previous approval of higher authority.

    190. Where important structural alterations are contemplated, though not necessarily involving an increased outlay, the orders of the original sanctioning authority should be obtained. A revised estimate should be submitted for technical sanction should the alterations involve any substantial change in the cost of the work.

Supplementary and Revised Estimate


(a) Supplementary Estimates


    191. Any development of & project thought necessary while & work is in progress, which is not fairly contingent on the proper execution of the work as first sanctioned, must be covered by & supplementary estimate, accompanied by a full report of the circumstances which render it necessary. The abstract must show the amount of the original estimate and the total of the sanction required including the supplementary amount.

    (b) Revised Estimates


    192. 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 rule. (See also rule 190.)

    193. (1) If at any time either before or during construction of a work estimated to c~t not less than Rs. 1,000 any officer, of a rank not lower than that of a Divisional Officer, in charge of & work finds that the original estimate is excessive and that the tenders for the work received are based on rates not less than 10 per cent lower in case of projects costing up to Rs. 50,000 and not less than 5 per cent lower in case of projects costing over Rs. 50,000, he should sanction a revised estimate for it on the basis of the tenders received, even though the amount of such revised estimate may exceed that to which he is ordinarily empowered to accord Sanction, In cases where detailed sub-heads are not required to be maintained in the register of works, sanction may be accorded to the reduced amount without revising abstracts of cost, but in the case of estimates for which detailed sub-heads &re required to be maintained in the register of works the reduced amount should be arrived at by revising the abstracts of estimates.

    (2) The officer according sanction to such & revised estimate should at the same time reduce correspondingly the appropriation made to meet the cost of the work

    (3) The Divisional Officer's power to pass excesses over such revised estimate will be restricted to 5 per cent of the reconstructed estimate and to the limit of hi power to sanction estimates technically.

    194. It is the duty alike of the Executive and of the Superintending Engineer to watch carefully the progress of expenditure and to see that a revised estimate is submitted. as soon as any excess is foreseen, to the sanctioning authority.

    195. When the submission of a revised estimate under the above rules is for necessary, it is essential that the revised estimates should be compared with the latest existing sanction of competent authority; when by reason of intermediate modifications, such existing sanction differs 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) Utilisation of Completion Report as Revised Estimate


    196. When excesses occur at such an advanced period in the construction I a work as to render the submission of a revised estimate purposeless, the excesses, if beyond the power of the Divisional Officer to pass, may be explained in a Completion Report of Statement prepared under rule 247.

Initial Records of Accounts


    197. The initial records upon which the accounts of works are based are-

    (a) The Muster Roll.

    (b) The Measurement Book.


    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 work and for contract work generally, the measurement book will form the basis of account. From the muster rolls the subordinate will prepare the labour reports and from the measurement book he will check (or, if so arranged, prepare) the bills and accounts of contractors and suppliers.

Muster Roll


    198. The nominal muster roll (F. R. Form No. 14) is the initial record of the labour employed each day on a work and must be written up daily by the subordinate depute for the purpose.

    199. For all large works or groups of works labour reports, in 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 work or 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.

    200. Payments on Muster Rolls shall be made as expeditiously as possible. acknowledgement, duly stamped where necessary, shall be obtained from each payee on the Muster Roll and each payment shall be made or witnessed by the official of highest standing available who shall certify to 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 shall be recorded in Part II of the Muster Roll, constituting the register of arrears of wages due to work people, before the memorandum at the foot of the Muster Roll is completed by the person who made the payment.

Measurement Books


    201. (a) The measurement book (F. R. Form No. 15) must be looked upon as a most important record, since it is the basis of all accounts of quantities, whether of work done by daily labour or by the piece 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. Payments for all works done otherwise than by daily labour and for all supplies are made on the basis of measurements recorded in measurement books in accordance with the procedure laid down in rule 202.

    (b) All the books belonging to a division should be numbered serially and a register of them should be maintained in F. R. Form No. 16 in the Divisional office showing the serial number of each book, the names of the subdivisions to which issued, the date of issue and the date of its return, So that its eventual return to the Divisional office may be watched.

    A similar register should also be maintained in the Sub-divisional office showing the names of the Sub-divisional Officer and the sectional officers to whom measurement books are issued. Books no longer in use should be withdrawn promptly even though not completely written up.

    (c) Detailed measurements may be dispensed with in the case of periodical repairs when the quantities are recorded in efficiently maintained Standard Measurement Books (vide rule 203).

    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 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 overpayment which may occur on the work in consequence. Final payments may, however, in no case hi made without detailed measurements.

    Similarly the detailed measurements may be dispensed with in connection will the works 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 authority additions and alterations the work has been done according to the prescribed specifications. Detailed measurements must invariably be taken in respect of additions and alterations.

Detailed measurements


    202. In recording detailed /measurements, the following general instructions should be carefully observed :-

    (a) Detailed measurements should be recorded only by Executive, Assistant Executive, or Assistant Engineers or by executive subordinates in charge of works to whom measurement books have been supplied for the purpose

    Note: The work-charged Engineers and Overseers employed under the Works and Buildings or the Irrigation and Waterways Department, who possess at least the minimum qualifications required for appointment to the Subordinate Engineering Service (viz., the upper subordinate certificate of the Overseers' Examination Board), may be permitted by the Superintending Engineers to record measurements in measurement books.

    (b) All measurements should be neatly taken down in a measurement book (F. R. Form No. 15) issued for the purpose, and nowhere else.

    (c) Each set of measurements should commence with entries stating -

    (i) In the case of bills for work done-

    (1) Full name of work as given in estimate, (2) situation of work, (3) name of contractor, (4) number and date of his agreement, (5) date of written order to commence work, (6) date of actual completion of work, and (7) date of measurement.

    Note. - As an exception, the recording of entries (5) and (6) is not required in the case of work done under a piece-work agreement.

    (ii) In the case of bills for supply of materials-

    (1) Name of supplier, (2) number and date of his agreement or order, (3) purpose o~ supply in one of, the following forms applicable to the case :- (i) "Stock" (for all supplies for stock purposes), (ii) "Purchases" for direct issue to (here enter full name of work as given in estimate)_________________________________. (iii) "Purchases" for (here enter full name of work as given in estimate) ________________ _____________________________ . For issue to contractor
______________________ _____________________ on (4) date of written order to commence supplies, (5) date of actual completion of supplies, and (6) date of measurement, and should end with the dated initials of the person making the measurements. A suitable abstract should then be prepared which should collect, in the case of measurements for work done, the total quantities of each distinct item of work relating to each sanctioned sub-head.

    Note.--As an exception, the recording of entries (4) and (5) is not required in the case of supplies made against a piece-work agreement.

    (d) As all payments for work or supplies are based on the quantities recorded in the measurement book, it is incumbent upon the person taking the measurements to record the quantities clearly and accurately. He will also work out and enter in the measurement book the figures for the "contents or area" column. If the measurements are taken in connection with a running contract account on which work has been previously measured, he is further responsible (1) that reference to the last set of measurements is recorded, and (2) that if the entire job or contract has boon completed, the date of completion is duly noted in the prescribed place, vide clause (c) above. If the measurements taken are the first set of measurements on a running account, or the first and final measurements, this fact should be suitably noted against the entries in the measurement book and in the latter case the actual date of completion noted in the prescribed place.

    (e) The pages of the book should be machine numbered. Entries should be recorded continuously, and no blank pages left or page torn out, Any pages left blank inadvertently should be cancelled by diagonal lines, the cancellation being attested and dated.

    (f) The entries should, if possible, be made in ink when this is not possible and entries have to be made in indelible-- the entries should not be inked over, but should be left untouched. The entries in the "contents or area" column should, however, be made in ink in the first instance. No entry -may be erased. If a mistake is made, it should be corrected by crossing out the incorrect words or figures and inserting the corrections, tm correction thus made being initialled and dated by the responsible officer. When any measurements are cancelled, the cancellation must be supported by the dated initials of the officer ordering the cancellation or by a reference to his orders initialled by the officer who made the measurements, the reasons for cancellation being also recorded. A reliable record is the object to be aimed at, as it may have to be produced as evidence in a Court of Law.

    (g) Each measurement book should be provided with an index which should be kept up to date.

Standard measurements


    203. It is usual in the Works and Buildings or the Irrigation and Waterways Department to maintain standard measurement books of buildings or irrigation works in order to facilitate the preparation of estimates for periodical repairs. Where such standard books are maintained, it is also permissible to utilise them for the purpose of preparing contractors' bills for such repairs, so that it may not to be necessary to take detailed measurements on each occasion. This system can, E however, be adopted only if it has been specially authorised by Government, and subsidiary rules for the efficient maintenance of the books have been prescribed in consultation with the Accountant-General. Inter alia the following precautions are necessary :-

    (i) The measurement books. used as standard books should be numbered in an alphabetical series, so that the numbers may be readily distinguished from those assigned to the ordinary books wherein detailed measurements are recorded whenever work is actually done.

    (ii) The entries of measurements (and abstracts thereof) in the standard books should be recorded legibly in ink, and certified as correct by a responsible officer.

    (iii) An assurance should be obtained periodically of the Divisional Officer that all the standard books of the division have been inspected by him, that the entires therein have not been tampered with, and that all corrections due to additions and alterations in the buildings have been made in the books and the latter are reliable and up-to-date records.

    (iv) When a payment is based on standard measurements, the gazetted officer or subordinate preparing the bill for payment should be required to certify that the whole of the work (or work since previous running bill, as the case may be) as per standard measurements has been done and that it has not previously been billed for in any shape.

Review of measurement


    204. Sub-divisional Officers should submit the measurement books in use to the Divisional office, from time to time, so that at least once a year the entries recorded in each book may be subjected to a percentage check by the divisional accountant under the supervision of the Divisional Officer. Detailed rules on this subject may be laid down by Government, who will also prescribe the procedure for a system of test check of recorded measurements by the superior officers of the department.

Works Accounts


(a) GENERAL PRINCIPLE


    205. Primarily the Divisional Officer is the responsible disbursing officer of the division. Subject to such instructions, as may be issued by Government in consultation with the Accountant-General, detailing the authorities competent to prepare or examine contractors' bills or other demands for payments, and the authorities empowered to make payments thereon, the Divisional Officer may authorise a Sub-divisional Officer to make payments chargeable against the general sanction of competent authority to expenditure on works.

    206. 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 split 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.

    207. 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 incurred the charges.



(b) LABOUR ENGAGED THROUGH A CONTRACTOR


    208. The payment of daily labour through a contractor, instead of by muster roll in the usual way, is objectionable in principle. In a 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 at intervals during its process, 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 numbers of labourers employed, day by day, his own profit or commission being either included in the rates allowed, or paid separately in lump sum 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 dally to the Sub-divisional Officer to enable the latter to keep a check on the expenditure and to deal 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 is not permissible in such cases.



(c) BILLS AND VOUCHERS


(i) Forms of bills and vouchers


    209. The authorised forms of bills and vouchers are the following :-

    (a) First and Final Bill, F. R. Form No. 11.
    (b) Running Account Bill, A, F. R. Form No. 18.
    (c) Running Account Bill, B, F. R. Form No. 19.
    (d) Running Account Bill, a, F. R. Form No. 20.
    (e) Hand Receipt, F. R. Form. No. 21.


    The use of the forms is explained in the following rules and a few explanatory footnotes are printed on the forms.

    210. First and Final Bill, F. R. Form No. 17. - This form should be used for making payments both to 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.

    211. Running Account Bill A, F. R. Form No. 18. - This form is intended for contractors for work only. It should be used (I) if it is proposed to make an advance payment, or (2) if an on-account payment is to be made but an advance payment already made for the same work is outstanding.

    This form is not to be used if a secured advance is to be made or if such an advance is already outstanding against the contractor in respect of the same work.

    212. Running Account Bill B, F. R. Form No. 19. - This form is also intended for contractors for work only. It should be used in all cases in which secured advances are to be made or are already outstanding, in respect of the same work, against the contractor. When this form is used it should also be utilised for making on-account and advance payments, if any, in respect of the work.

    213. Running Account Bill C, F. R. Form No. 20. - This form is used both contractors for work and for suppliers. It is intended to be used for contractors for work when only on-account payments are made. It is not to be used in a secured advance or an advance payment is to be made or if such an advance or advance payment in respect of the work is outstanding against the contractor .

    214. F. R. Form No. 20 is the only form of Running Account bills which is suited for transactions with suppliers. F.R, Form No. 19 is the only form which provides completely for all classes of running account transactions with contractors for work. If a secured advance is not outstanding, and if it is not proposed to make such an advance, the simpler form (F.R. Form No. 18) will serve the purpose. Similarly, if no advance payment is outstanding and if it if not proposed to make such a payment, the still simpler form No. 20 can be used. The form to be used on each occasion should be the one most suitable for the correct exhibition of the state of the contractor's running account both before and after the transaction, regardless of the form or forms which may have been used for any previous payment or advance.

    215. Hand Receipt, F.R. Form No. 21. - This is a simple form of voucher in. tended to be used for all miscellaneous payments and advances for which none of the special Forms Nos. 17, 18, 19 and 20 is suitable.

    216. Account of Petty Contractors, F.R. Form No. 22. - A consolidated monthly account of all petty contractors employed on the same work or section of work may sometimes' be prepared in preference to a separate bill for each payee. The general adoption of this procedure is not permissible, but wherever it is desired, to continue it, F. R. Form No. 22 should be used, and the following instructions should be strictly observed in addition to those printed on the form itself as footnotes :-

    (i) This form is intended solely for on account payments. It makes no provision for advances, advance payment, issues of materials, or any other recoverable payments to contractors, and should not be used if any such transactions occur or are probable.

    (ii) No contractor should be treated as a petty contractor if a separate account in one of the Running Account bill forms is being maintained for him in connection with some other work.

    (iii) If after a contractor's account has been maintained in Form No. 22 for some time, and the continued use of the form becomes inadmissible under clause (i) or (ii) above, the account should be removed from this form in the manner described below and there-after the appropriate form of Running Account bill should be used :-

    (a) In the Petty Contractors' Account a special entry should be made as under, immediately below the entries in columns 7, 13 and 14 against the line "Grand Total" :-


    Deduct up to date "Value of work done" and "Payments made" relating to the account of contractor transferred from "Petty Contractors' Account" to his personal ledger account.

    (b) When a Running Account bill is prepared subsequently, the transferred figures of "Value of work done" and "Payments made should be incorporated therein in the same way as if the transactions had, from the very beginning, been billed for on one of the Running Account bill forms.

(ii) Preparation, examination and payment of bills


    217. Contractors' bills may be prepared by the Sectional Officer in one of the forms prescribed in rules 209 to 216 applicable to the case after the measurements are entered and the contents or area calculated and recorded in the measurement book. The bill together with the measurement book should then be sent to the Sub-divisional Officer for his scrutiny and check. The entries in the measurement book relating to the description and quantities of work or supplies should be scrutinized by the Sub-divisional Officer .The rates allowed both in the abstract of measurements and the bill itself should be checked by the Sub-divisional Officer; 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 an on-account payment if the contract is to run on and/or if payment is made for an Item of work which is not complete at the time that measurements are being taken, only such a 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 term of the agreement. The Sub-divisional Officer will be responsible for seeing that the rates correctly re- present the value of work done particularly in the case of additional items of work not covered by the agreement or items acceptable but not up to specification. In respect of items of work not provided for in the accepted tender the rates should be determined by the Sub-divisional Officer with the consent of the contractor and approval of the Executive Engineer, provided that approval of the Executive Engineer will not be necessary in cases in which the original tender was accepted by the Sub-divisional Officer under powers delegated to him, but in order to enable the Executive Engineer to examine the rate finally accepted by the Sub-divisional Officer, the latter should communicate the analysis of rates to the Executive Engineer while forwarding copies of accepted tenders and rates to him. Whenever the total cost of the additional items of work not included in the tender exceed 5 per cent of the sanctioned estimate, there should invariably be 80 supplementary tender to cover the additional items.

    Note l.-If the contract agreement does not specify the rates to be paid for the several classes of work or supply, but merely states that the estimated rates, or a certain percentage below or above them will be allowed, it should be seen that the standard rates adopted are those of the sanctioned estimate which was in force at the time the agreement was executed or, if the agreement was preceded by a tender on the date, the tender was signed by the contractor.

    Subsequent sanctions to original or revised estimates have no effect on the terms of such an agreement. If no sanctioned estimate is in existence at the time of signing the agreement or the tender, as the case may be, the rates payable for each item of work should be specified as any reference to an estimate not yet sanctioned is meaningless arid cannot be acted upon.

    Note 2. - As a 'general rule, payment for supplies is not permissible until the stores have been received and surveyed, The Government may in any special case, permit payment on production of railway receipt. If in any case the Government 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.

    Note 3. - Incases where a work is distributed among different contractors, the percentage should be applied on the estimated amounts of the respective portions of the work given out on each agreement.

    Note 4. - .All rates not shown in the agreement or differing from the rates in the agreement should be marked (by a ~cross Or otherwise) in the: margin of the measurement book by the officer entering the rate so that such rates may be brought prominently to the notice of the Sub-divisional Officer and Executive Engineer,

.     Note 5. - When payment at part rates is made for unfinished items of work, the following certificates should be recorded on the bills over the signature of the Sub-divisional Officer :-

    Certified that the value of works for which part rates are allowed has been correctly fixed after considering the works remaining to be done under the terms of the agreement,

    Note 6. - The calculation of "contents" or area in the measurement book should be checked by the Divisional Officer under the supervision of the Divisional Accountant in cases in which the bills are paid by the Divisional Officer and by the Sub-divisional Officer under the supervision of the Sub-divisional Officer in cases in which he is empowered to pay the bill.

    218. 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. When the bill is on a running account; it should be compared with the previous bill. The 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, after all calculations in the bill have been checked arithmetically under his supervision, 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 acquittance the gross amount payable inclusive of the recoveries made from the bill.

    Note 1.-In calculating the value of each item of work the nearest 5 paise should be taken, but paise must not be omitted from the rates,

    Note 2. - Whenever fractions of a rupee occur in the totals of contractors' bills or in the case of supplies chargeable to more than one estimate, in the totals chargeable to each estimate, 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 rule 233 the contractor is required to obtain materials of any description from Government, it should be seen that this condition is being complied with and that necessary recoveries of the cost of the materials supplied to him, are being made in accordance with rule 237. 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 bills by the person taking the measurements.

    Note 5.-Signature of the contractor or his duly authorised agent in the bill {F.R. Form Nos. 18, 19 and 20) should be taken before its submission to the Division Office for payment. If in any case this is not possible, the signature may be taken at the time of payment provided that the signature of the contractor or his duly authorised agent has been taken in the measurement book at the time of measurement in token of acceptance of measurements.

    218A. When a contractor or a supplier is not in a position to come personally to a Divisional Office or an office of payment for getting payment of his bills, the following procedure shall be observed by the office concerned in the matter of making the payment :

    (1) The passed bills shall on no account be sent to the contractor or the supplier for the purpose of obtaining his acknowledgement before delivery of the cheques. When the "bill is ready, an intimation shall be sent to the contractor or the supplier stating that bills amounting to rupees such and such are ready for payment, and he shall be requested to send the acknowledgment in-the form of a letter or in his acknowledgment form.

    (2) The contractor or the supplier shall furnish certificate in separate letter in token of his acceptance of the measurements of the work or supplies billed for, as required under the rules.

    (3) The cheques shall be drawn after receipt of acknowledgment of the bills from the contractor or the supplier and these, on being crossed as "Account Payee" shall be made to the party by registered post.

    (4) The documents mentioned in clauses (2) and (3) shall be posted with necessary remarks of the officer concerned on the body of the bills before drawal of the cheques.


    219. If the Sub-divisional Officer is not empowered to make the payment, the bill should be submitted (with or without the measurement book as may be prescribed) to the Divisional Office where the payment will be authorised by the Divisional Officer after the necessary scrutiny.

    220. 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 measurement must be invariably scored out by a diagonal red ink line, and when the payment is made an endorsement must be made, in red ink, on the abstract of measurements, giving a reference to the number and date of the voucher of payment.

    Note. - 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 measurement was made.

    221. (a) Payments for work done or supplies made on a running account should ordinarily be made monthly. Both the "quantities" and '"amount" of each distinct item of work or supply should be shown separately in the bill, except in the case of advance payments when quantities heed not be specified.

    Note.-As an exception to this rule, the details need not be reproduced in a subsequent bill if the details of all the items or that bill are contained in a single previous bill.

    (b) Such payments should be treated as payments on-account. subject to adjustment in the final bill which should be drawn, in the appropriate form, when the work or supply is compared or the running account is to be closed for other reasons. When a final payment is made on a running account, the payee, if he is able to write, should add in his own handwriting that the payment is ‘in full settlement of all demands’. If the payee is illiterate, or is unable to write beyond signing his name, these words should be filled in by the officer making the payment.

    Note. - If the contractor refuses to give an acknowledgment to the effect that the payment made to him was in full settlement of all demands, it is not necessary to insist on obtaining 6- qualified acknowledgment.

    (c) A separate running account is maintained in respect of each contract. Transactions relating to two or more separate working estimates should not be brought on to the same running account; they should, therefore, not be covered by a single contract. Transactions relating to two or more separate parts .0£ the same working estimate, for which separate works abstracts are prepared under the relevant rules in Account Code, Volume III, 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 estimate 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 who should be consulted by the Executive Engineer concerned. No consolidation of estimates or special accounts procedure is necessary where separate estimates covered by the single contract relate to different account heads or where separate estimates whether relating to different account heads or not. are covered by a single running rate contract as in the case of the painting of roads, 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.

    222. When an on-account or final bill has been received, and there is likely to be delay in passing it for special reasons which should be recorded, an Executive Engineer may, at his own discretion make a part payment against the amount billed for, to such extent as he deems advisable in Hand Receipt Form (F. R. Form No. 21). In such cases, the number and date of the Hand Receipt Voucher, and the amount paid will be noted prominently, at the time of payment, on the original bill against which the part payment is made.

    The Hand Receipt Voucher (and its counterfoil) should bear reference to the number, date and amount of the bill against which the payment is made, to the number, date and amount of the voucher, if any, on which previous on-account payment was made and also to the page number of the measurement book. This payment should be treated in accounts as advances.

    The following certificate should also be recorded on the Hand Receipt Voucher over the signature of the Executive Engineer :

    Certified that the payment now made against the contractor’s bill is to the best of my belief less than the net amount, billed for, after allowing fop deductions on account of security deposit and value of materials issued, if any, and that the payment made will be adjusted against the bill which is being checked.

    223. (a) If the system of making advance payments to contractors for work has been adopted, certificate 2 printed on Running Account Bill A or B, as the case may be, must be signed by the Sub-divisional or Divisional Officer, and the lump sum amount paid on account of each item should be specified against it in Part I 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. Delays 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.

    224. When secured advances [vide rule 227(a)] are allowed by the Divisional Officer to a contractor whose contract is for finished work, it should be seen that an Indenture in F. R. Form No. 23 bas been signed by the contractor, and a detailed account of the advances must be kept in Part II of Running Account Bill B. 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 0£ 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 measurements. Parts I and II of the bill should be compared to see that this order is being complied with. As recoveries are made, the outstanding accounts of the items concerned in Part Il 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 work 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 3 printed on the bill should be signed by the Sub-divisional or Divisional Officer in terms of rule 227(a).
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(d) AID TO CONTRACTORS


    225. It is necessary sometimes, in the interest of work, to engage labourers or contractors or to incur other liabilities on behalf of the contractor 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 rules 227 and 228.

    Note 1. - For rules relating to the issue of materials to contractors, see rules 233 and 234.

    Note 2. - With a view to avoiding 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.

    226. If any liabilities or work are incurred on behalf of contractors under the provisions of rule 225, arrangements should be made for withholding sufficient balances from their bills or for making necessary recoveries from them in due course.

(d) ADVANCES TO CONTACTORS


    227. Advances to contractors are as a rule prohibited, and. every endeavour 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 a contractor, whose contract is for finished work, requires an advance on the security of materials brought to site. Divisional Officers may, in such cases, sanction advances up to 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 lien 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 entailed 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 upon which the advances are made have actually been brought to site, that 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 agreed upon. The officer granting such a certificate will be held personally responsible for any overpayment which may occur in consequence.

    (b)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.

    (c) In all other cases only with the sanction of Government, which may, in exceptional circumstances, authorise such advances as may be deemed indispensable, taking the necessary precautions for securing Government against loss and for preventing the system from becoming general or continuing longer than is absolutely essential.


    228. An advance payment [see rule 3(3)] for work actually executed may be made on 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 done, 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.

(f) WORK-CHABGED ESTABLISHMENT


    229. Works establishment will include such establishment as is employed upon the execution, or the immediate technical supervision, of a specific work or of sub-works of a specific project or upon the subordinate supervision of the departmental labour, stores, and machinery, in connection with such a work or sub-works. When employees borne on the temporary establishment are employed on work of this nature, their pay should, for the time being, be charged direct to the work.

    Note 1. - Wages of members of the work-charged establishment should be drawn and paid on F. R. Form No. 24 - "Pay Bill of work-charged establishment", which is a combined pay bill and acquittance roll form.

    Note 2. - Chaukidars employed to guard departmental stores and machinery in connection with a specific work or sub-works of a specific project may be treated as works establishment.

    Note 3. - Superintending Engineers may waive the rule, which prescribes that works establishments must be; employed upon a specific work, and determine in such cases the proportions in which the cost of such establishment shall be allocated between the works concerned.

    In the case of repairs, however, the cost may be debited monthly in accordance with the proportions fixed in advance by the Superintending Engineer for the year or the total period of engagement, irrespective of the fact that the establishment has not yet been employed on the particular work during the month for which the debit is made, provided that the establishment is employed on the work for some time during the period it is engaged and that no debit is made on account of the wages of establishment for periods of unemployment, except in cases of short casual leave granted on full pay or on reduced wages.
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    230. Superintending Engineers and Divisional Officers may, subject to limits of pay of Rs. 425 and Rs. 250 per mensem, respectively, for each post, sanction the entertainment of work-charged establishment subject to the following conditions :-

    (1) that provision for such establishment has been made in a separate sub-head of the sanctioned estimate, and

    (2) that the pay of any such work-charged post shall not exceed the prescribed rate in cases where such rates have been definitely laid down by higher authority for any particular class of posts.


    N. B.- Lump sums fixed in lieu of estimates for repairs will be deemed to include such provision.

    Note. - The basic pay only is taken into account in assessing the limits of pay for the purpose of this rule.

    231. In all cases, the previous sanction of the Divisional Officer or the Superintending Engineer or the Chief Engineer, as the case may be, is necessary Orders communicating sanction 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 the duties on which the man engaged should be employed.

    231A. Members of the work-charged establishment are not entitled to any pension or to leave salary or travelling or other allowances except in the following cases :-

    (a) Wound and other extraordinary pensions and gratuities are in certain cases admissible in accordance with the pension rules.
    (b) Single railway fares or the actual necessary cost of travelling may be allowed by the Divisional Officer for journeys performed (1) within the jurisdiction of his local Government or to and from a district of Foreign State or Settlement adjoining his division, and (2) in the interest of the work on which the men are employed or in connection with any other public work provided they can carry out such work without detriment to their main functions.

    (c) Grain compensation allowance is admissible to men who are drawing rates of pay which have been fixed with reference to normal circumstances .


    Note 1. - This rule is not intended to interfere with the discretion of the Sub-divisional Officer to grant short casual leave on full pay or on reduced wages subject to such general rules regarding the grant of casual leave to ordinary establishments as may be prescribed by the local Government.

    Note 2. - This rule does not apply to members of temporary establishment entertained for the general purposes of a Division or sub-division or for the purpose of the general supervision as distinct from the actual execution of work. The leave salaries, travelling allowance and other allowances of such establishments are regulated by the rules applicable to temporary establishments.

    Note 3. - Exception to the rule in the case of certain classes of officers, as approved by the Finance Department will be incorporated in the Code of the administrative Department concerned.

    231B. No bills need be prepared to support of claims for travelling expenses. Payments should be made on hand receipts which should set forth all the necessary particulars of the journey performed and of the expenses claimed and should be countersigned by the Divisional Officer prior to payment.

(g) ISSUE OF MATERIALS

(i) GENERAL


    232. The issues of materials to works, whether from stock, 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 and materials have been entered into.

    (2) Issues direct to works. - Issues 0£ materials when work is done departmentally or by contractors whose agreements are for labour only.


(ii) Issue of materials to contractors

(a) General conditions


    233. (a) The issue of materials to contractors who have contracted for completed items of work is generally permissible only in the following circumstances :-

    (i) When, under the operation of rule 181 it is necessary to retain in the hands of Government the supply of imported materials.

    (ii) When, in the interest 0£ work, or with the object if utilising existing stocks 0£ materials, it is desirable to retain in the hands of Government the supply of certain other materials as well, and a condition to this effect. b JIB been inserted in the contract.


(b) In both cases the contract should specify (I) the materials to be supplied by Government for use on the work, (2) the places of delivery, and (3) the rates (including the storage rates when the materials are to be issued £roll stock) to be charged to the contractor for each description of material, and the contractor should be held responsible for obtaining from Government all such materials, required for the work and for making payment therefor, by deduction from his bills, at, the rates specified, regardless of fluctuations ill the market rates or in the stock rates of the division.

    Note 1. - The rates (including the storage rates when the materials are to be issued from stock) to be charged to the contractors for materials 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 to tender on that assumption then that rate 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 reason the contract provides for the payments for work done to be made at a specified percentage below or above the rates entered in the sanctioned estimate or the work (or the schedule of rates) it should be stated in clear terms in the deduction 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 the calculations will be so made.

    (c) No carriage or incidental charges are borne by Government for moving the materials beyond the place where the contractor has agreed to take delivery thereof.

    234. (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 Issue Rates) of materials from existing stocks, not exceeding Rs. 500 in any month for anyone contract.

    (b) If at any time subsequent to the execution of a contract on a through rate basis, the contractor desires the issue to him, for use on a work, of materials which exist in Government stock but the supply whereof by Government was not provided for in the contract, the material should not be issued except with the express authority of the Divisional Officer who should specify in each case the rate to be charged for the materials inclusive of delivery at the place where they are stated. The rate charged should be the market rate prevailing at the time of the supply or the Issue Rate, whichever may be greater and should include storage charges. No carriage or incidental charges should be borne by Government in connection with the supply.

    Note. - The intention or this rule is to prohibit the supply of materials to contractors with the object of giving them financial aid, the grant of which is governed by rules 225 and 227.

    (c) Issues of stock materials to contractors for bona fide use on works are exempt from the usual charge of 10 per cent on account of supervision, storage and contingencies, which is made when stock materials are sold to the public-vide rule 129(c).

    235. All materials required for issue to a contractor under the foregoing rules (rules 233 and 234) should be made over to him, as soon as they are received, whether from stock or by purchase, manufacture or transfer, and an unstamped, but dated acknowledgement detailing full particulars of the materials including the rates and values chargeable to him should at once be taken from the contractor.

(b) Accounts Procedure


    236. When the materials are obtained by purchase, full details of the articles received should at once be entered in the measurement book in F. R. Form No. 15 in the manner prescribed in rule 202(c). (See also rules 118 and 119.)

    237. The recovery from a contractor on account of the cost, of materials issued to him for use on a work should ordinarily be made by deduction from the first bill authorising an advance payment or an on-account payment to him for the work. Should, however, a lump sum recovery be undesirable 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 are paid for whether by an advance payment or by an on-account payment.

    238. As the issue of materials to contractors under the foregoing rules is permissible solely for the bona fide requirements of Government works Sub-divisional Officers should make such arrangements as may be deemed suitable for limiting the total issues to a contractor in connection with a particular work to the reasonable Deeds of that work. This precaution is particularly necessary when the rates at which any materials are issued under rule 233 are lower than the prevailing market rates, or the latter are expected to rise appreciably. In such oases, if the transactions are of any importance, the use of F. R. Form 25 (without values) is recommended for watching that the aggregate of the quantities of any or all materials issued to a contractor from time to time, for use on a work, remains within the estimated requirements of his contract.

(c) Return of surplus materials


    239. Government does not undertake to take over from contractors, whether before or after the completion or determination of contracts, 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 Government, if required, for use on other works in progress only under special orders of Government. If the materials were, originally supplied by Government the price allowed to the contractor on reacquisition should not exceed the amount charged to the contractor, excluding the storage I charges, if any.

    Note. - Contractors are, however, not at liberty to remove from site of works without the written permission or 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.

(a) Tool and plant lent for use


    240. The rules 233 to 239 do not apply to tools and plant. Articles borne on the Tools and Plant account of the division may, in accordance with any local rules on the subject, 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, and in good condition.

(iii) Direct to works

(a) control over issues of stores


    241. The Sub-divisional Officer should exercise a detailed control over issues of stores direct to works, and should see that the issues do not exceed the reasonable needs for each work. In cases where no detailed accounts are maintained in F. R. Form No. 25 for these works, he should make his own arrangements for maintaining the control over the issues.

(b) Disposal of surplus materials


    242. (a) Materials issued to works in excess of requirements may be transferred to stock, provided they are serviceable and certain to be required.

    (b) All surplus materials at Rite 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 ho of use on other works within a reasonable time, be transferred to works in progress or brought on to the stock account.

    (c) lf the surplus materials are unlikely to be of any use within a reasonable time, a list of such materials should be maintained in the Sub-divisional and Divisional Offices, as supplement to the half-yearly stock returns, 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 are originally issued.

    Note.-These rules do not apply to surplus materials which were originally procured by contractors for themselves or were issued to them and charged off to their accounts.

(c) Verification of unused balances


    243. Unused balances of materials charged direct to works should be verified at least once a year in the manner prescribed in rule 122. Whenever this verification is made, a report of verification of the materials should be prepared by the Sub-divisional Officer in F. R. Form No. 25 and submitted to the Divisional office.

    244. A similar verification of the unused balance 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, (2) the balance at debit of the suspense head "Materials" may, 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.

    245. If the Gazetted officer or subordinate in direct charge of a 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 rule 243 should be prepared by the Sub-divisional Officer and submitted to the Divisional office.

    246. A report is required annually of the value of materials at site of all works the accounts of which were open on the last day of the official year. This report should be prepared in F. R. Form No. 25 and submitted to the Divisional office as 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, or

    (3) the balances were verified at any time during the year.


(h) COMPLETION REPORTS AND STATEMENTS


    247. (a) A consolidated completion statement in F. R. Form No. 26 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 the excess. In cases in which the completion statement is utilised instead of a revised estimate under rule 196 sufficient details must be given, if the excess is more than 5 per cent to satisfy the authority whose sanction is necessary.

    (b) A detailed completion report; in F. R. Form No. 26 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 Divisional Officer, 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 differences between the quantity rate and cost of the work executed and those entered in the estimate and should mention the names of the engineers and subordinates by whom the work was supervised.

    Note. - The Superintending Engineer may, if he so desires, require a detailed completion report to be prepared on the completion of any other work.

    248. If an excess over estimate is not within the Divisional Officer's powers to deal with, a detailed completion report in F. R. Form No. 26 should be prepared or the item should be included in a consolidated completion statement of works and repairs in F. R. Form No. 27.

(i) SCHEDULE OF RATES


    249. To facilitate the preparation of estimate, as also to serve a8 a guide in settling rates in connection with contract agreements, a schedule of rates for each kind of work commonly executed should be maintained in the division and kept up to date. It should be prepared on the basis of the rates prevailing in each locality and necessary analysis of the rates for each description of work and for the varying conditions thereof should, So far as may be practicable, be recorded.

    The rates entered in estimates should generally agree with the scheduled rates but where, from any cause, the latter are not considered sufficient, the deviation should be explained in detail in the report on the estimate.

(j) CONTRACTOR'S LEDGER


Scrutiny of accounts by contractors


    250. A contractor requiring a copy of his running account bill or an extract from his account in the Contractor's Ledger should be furnished with the same. He should be encouraged to look at his account in the ledger and sign it in token of his acceptance of it. (See also note 2 under rule 225.)

(k) SUNDRY RULINGS

Employment of military labour


    251. When military labour is employed on the execution of a work, no advance should be granted by the Works and Buildings Department; the Officer commanding the units can obtain advance from the Controller of Military Accounts concerned.

Sale of Government land and immovable properly
    252. All lands, the property of Government, should ordinarily be sold through the Revenue Department.

    253. When any immovable public property is made over to a local authority for public, religious, education 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, therefor, shall in no case exceed the amount (if any) paid to Government for the grant, together with the cost, or their present value, which ever may be less, of any buildings erected or other works executed on the land by the local authority.

Transfers of land or building from one department to another under the same Government


    254. When any land or building is transferred from one department to another under the same Government, the transfer shall be free of all charges, except when the property is transferred to or from a commercial department in which case the full market value of it will be charged.

(I) LUMP SUM CONTRACTS

General


    255. In a lump sum contract the contractor agrees to execute a complete work with all its contingencies in accordance with the drawings and specification for a fixed, sum, the following being its essential characteristics :-

    (i) A schedule of rates is specified in order to regulate the amount to be added to or deducted from the fixed sum on account of additions and alterations not covered by the contract.

    (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 required to be recorded except in respect of additions and alterations.


    256. The form of contract is prescribed by Government in consultation with its Law Officers. As the account rules are based on the assumption that the essential conditions mentioned above will be observed in drawing up contracts, it is necessary that, before the form is finally determined, the advice of the Accountant-General should be sought on the question whether the form proposed meets the requirements of audit.

Payments for work done


    257. Subject to the terms of the contract and such subsidiary instructions as may be laid down by Government to ensure that the works are executed in accordance with the prescribed specification, plans and drawings, payments for work done are not made to the contractor otherwise than on the certificates of the officers in charge of the work, as detailed in rules 258 and 259 below.

    258. Whenever it is proposed to make any intermediate payment a certificate should be given by a responsible officer of Government (not below the rank of Sub-divisional Officer) to the effect that, by superficial or general measurement or by some other suitable method laid down by Government, he has satisfied him self 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 the prescribed drawings and specification.

    259. 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 according to the prescribed drawings and specification signed by an officer not below the rank of Executive Engineer.

    260. In order that a proper financial control may be exercised over the payments made, it is necessary that the accounts of additions and alterations should be kept quite distinct from those of the rest of the work. There is no objection to payment for additions and alterations being made before the completion of the work, if the detailed measurements of them have been made.

Forms of bills


    261. The forms of bills used for payments in connection with lump sum contracts are F. R. Forms Nos. 28 and 29:

    162. Form 28 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 paste of the measurement book in which the measurements of additions and alterations are recorded.

    The form provides for the "secured advances" if any, which under role 227 (a) may be allowed to the contractor. When such advances are allowed, an indenture in F. R. Form No. 23 should invariably be obtained from the contractor and a detailed account of the materials should be kept in Part II of the bill in the manner described in rule 224. No record of the materials need be kept in the measurement book, the certificate (3) printed on the bill must, however, be signed by the Sub-divisional Officer in terms of rule 227.

    263. Form No. 29 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 certificates prescribed in rule 259 will be sufficient. As a further precaution, the contractor should be required to add to his acknowledgement in his own handwriting a statement that he has received the payment in full settlement of all demands. [See, however, note below rule 221(b).]

(m) WORKSHOP


General


    264. 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 order of Government.

    265. 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 Divisional Officer or into a Government treasury to the credit of the Works and Buildings or the Irrigation and Waterways Department. This rule may be relaxed at the discretion of the Divisional Officer of Superintendent of the Work-shop, in the case of Government officers where full recovery is not open to doubt. In such oases a rough estimate of the probable cost must be prepared in advance and the officer concerned required 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 l0/!s by fire or theft or any other factor which could not be foreseen when the estimate was prepared. In cases where it is found that the original estimate is likely to be appreciably exceeded, a revised estimate should be prepared and the procedure outlined above adopted.

Estimate


    266. The estimate should provide for all charges, including the prescribed percentages for indirect charges enumerated below and should be sanctioned by competent authority and adopted by the indenting officer, local body or Individual -

    (a) Supervision, etc., charges under rule 131.

    (b) Interest on capital cost of buildings, plants and machinery.

    (c) Maintenance charges of buildings, plants and machinery.

    (d) Depreciation of buildings, plant and machinery.

    (e) Establishment charges including one per cent on account of Audit and Account Establishment.

    (f) Profit.


    The amount to be realised from the indenting party will, however, be based on the actual cost though the authorised 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. - 1f the execution of' a job for another division or department is likely to extend beyond one financial year, the limit of the cost, which may be incurred in each official year, should also be settled beforehand.

    Note 2. - The profit referred to in clause (f) above is not charged in the case of jobs executed for other divisions of the State.

    The percentage for supervision, etc., charges referred to in clause (a) should be calculated on the value of materials issued to each job. The other charges are ordinarily calculated on the total cost of labour and stores pertaining to the job.

NON-GOVERNMENT WORKS


    267. 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 work.

    Note. - Non-Government works are divided into three classes, viz., (i) Deposit works, (ii) Local Loan works, and (iii) Takavi works.

(i) Deposit works


    268. The Works and Buildings or the Irrigation and Waterways Department may occasionally, at the discretion of Government, be called upon to 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 State.

    (b) contributions from the public.


    Government may delegate the power of authorizing the undertaking of deposit works to Chief and Superintending Engineers and to Divisional Officers, subject to such limitations and restrictions as it accordance suitable.

    269. Where a work is to be carried out partly from funds provided in the estimates of the Works and Buildings or the Irrigation and Waterways Department and partly from the funds of the foregoing nature, 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.

    270. In all cases the contribution should be realised before I my liability is incurred on account of the work. In cases where Government is satisfied that the money will be forthcoming when required, it, may authorise the recovery from the contributor by suitable instalments on fixed dates. No interest will be allowed on sums deposited as private contributions for works. 271. In cases where the department undertakes to design and construct a work wholly from the sources alluded to in rule 268 such as, a town hall or reservation for a municipality, or a school or hospital for which funds have been raised by subscription, the following rules will be observed :-

    (I) The design and estimate will, in the first instance, be drawn up in communication with the party or partial depositing or administering the funds, and must be submitted for the technical sanction of such departmental authority as the extent of the estimate would require in the case of technical sanction to an ordinary Government work. (II) Provision must be made to cover the cost of establishment, tools and plants at the prescribed percentage rates together with an addition of one per cent. for audit and accounts establishment. No reduction of these charges may be made in the case of works costing Rs. 1,000 or more but when a cost of the work is less than Rs. 1,000 these charges may be reduced or remitted with the previous sanction of Government. (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 to the effect that, in undertaking the work, the Works and Buildings or the Irrigation and Waterways 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 the prosecution of the work must be realised and paid into the Government Treasury either in a lump sum or in such instalments and by such dates as Government may decide in each case. No advance of Government money for such purpose will be permitted, and, in the case where the money is paid by instalments, Government will not be responsible for any increase in cost or damage to the incompleted work, caused by a temporary stoppage of the work pending receipt of further instalments.

    (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 excess over the 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.

    (VI) Government undertaking such works should satisfy itself that the extent to which Government. is responsible in regard to the execution of the work is thoroughly understood both by the parties for whom the work is to be constructed and by the executive officers to whom its 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. (VIII) It must be distinctly 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.


    Note. - No percentage charges prescribed for establishment, tools and plant and audit shall h levied from outside bodies on the interest on the capital cost of a dredger. The charges payable for the hire of Government dredgers by parties other than departments of the Government of West Bengal, will not therefore, include a percentage charge for establishment, tools and plant and audit, on the interest on the capital cost of the dredgers included in the estimate -of the cost of the work undertaken for the outside bodies in question.

(ii) Local loan works.


    272. (a) No department or Government officer may incur any expenditure any liabilities against a sanctioned loan, unless a statement in writing is first obtained from the Accountant-General that the amount is available out of such a loan and has been placed in a separate account so as to be available for the proposed expenditure. The amount so placed should be treated as appropriation for the work, and should not be exceeded without special orders.

    (b) Funds spent under clause (a) shall reckon for interest as if they were drawn on the last day of the month in the accounts of which they were included by the spending department or officer.


    273. The limit of funds set aside for expenditure on a work during the year should be ascertained from the Accountant-General by the officer authorising the expenditure, and communicated to the Divisional Officer for guidance. This limit should be treated as the appropriation for the work and should not be exceeded without special orders.

(iii) Takavi Works

Provision of Funds


    274. It is not imperative, as in the ease of deposit works, that the estimated cost of a takavi work shall be deposited by the person or persons interested in the work, before any expenditure is incurred on it, as, if the amount due is not received in cash direct from them, it is recoverable through the District and Revenue authorities in the same way as arrears of Land Revenue. Endeavour should, however, be made to effect direct and prompt recoveries of the probable cost of takavi works, as recoveries through the District and Revenue authorities cause considerable trouble and delay in adjustment.

Recovery through District and Revenue authorities


    275. The following procedure is prescribed for effecting recoveries, through the District and Revenue authorities on account of the cost of individual takavi works, not covered by cash deposits received direct from the cultivators concerned :-

    (a) A certificate showing (1) the full name of the work, (2) the name and. address of the responsible cultivator or cultivators, (3) the authority for undertaking the work, (4) the total expenditure incurred, (5) the amount (with full particulars), if any, recovered in cash, and (6) the net amount still recoverable should be prepared in duplicate by the Divisional Officer, on the completion of the work, and submitted to the Collector or Deputy Commissioner of the district concerned.

    (b) On receipt book of the duplicate copy duly accepted, the amounts accepted should be credited, on the authority of it, to the takavi works advances account by debit to the head [705-Loans for Agriculture (executing. Public undertakings)-XIV-Other Agriculture Loans-Non Plan-Advances to cultivators] and the District and Revenue authorities will thereafter be responsible for effecting the necessary recovery.


SECTION IV - PUBLIC BUILDINGS

Fixtures and furniture


    276. Every public building [rule 3(24)] should be provided with all necessary fixtures, the periodical repair of these fixtures should be carried out by the Works and Buildings Department and charged to the repair estimate of the building. All petty repairs of fixtures and replacement of broken glass in doors and windows required in the intervals between the periodical repairs should be carried out by the officer in occupation of the building (see rule 5 of Appendix 11) and charged to his contingent accounts. The Divisional Officer will not supply nor repair furniture, screens, purdahs, or tat ties, nor will he perform any of the duties specified above as devolving on the departmental officer in charge. Furniture for new offices may, however, be supplied by the Divisional Officer, provided the cost of such furniture is included in the estimates of the offices concerned. This rule does not apply to the case of furniture of travellers' rest houses, staging bungalows or circuit houses, the outlay on the supply and repair of which will be treated as charges of the Civil Department. In the case of ‘Works and Buildings’ and ‘Irrigation and Waterways’ Department inspection bungalows, the furniture should be supplied and repaired at the cost of those Departments.

Furnishings of official residence of the Governor


    277. Rules for the renewal, maintenance and repairs of furnishings of official residences of the Governor of West Bengal are reproduced in Appendix 14.

Purchase of Government buildings


    278. No building may be purchased for public purposes without the orders of Government.

Sale or dismantlement of Government Buildings


    279. Permanent public buildings, whatever be their book value, constructed from State revenues may be sold or dismantled under the orders of Government. The limits and conditions on which sale and dismantlement may be conducted by subordinate authorities are regulated by Delegation Orders.

    Temporary buildings erected during the construction of work may, Under the sanction, previously obtained, of the Superintending Engineer, be sold or dismantled on the completion of the work or when the purpose for which they were erected has been served.

Hire of office accommodation


    280. When no suitable Government building is available private buildings may be hired for public purposes the rent being paid by the public office or department occupying it. When the building is entirely used for office accommodation the rent is wholly chargeable to Government, while, when it is partly used for office purposes and partly for residential purposes, the share of the rent payable by Government will be proportionate to the amount of the main building set aside solely for office use. Powers of authorities to sanction office accommodation are given in the Delegation Orders.

    Note.-The rules relating to the payment of municipal rates and taxes are contained in rule 22 of Appendix 11.

Register of immovable Government properties


    281. Each Superintending Engineer will keep a register of all immovable Government properties in charge of the department within his circle, and each Divisional Officer a similar register of all the immovable Government properties within his division. In these registers the value of the land comprised in a property will be shown separately from the value of the immovable Government property (or properties) thereon, the value of each separate structure being also shown separately, In the case of a purchased property the price paid will be apportioned between the various items comprising the property, e.g., land, main building, servants' quarters, compound wall, well, etc,

    The capital value of any portion of the immovable Government property which is abandoned or dismantled without replacement should be written off from the total capital value of the immovable Government property.
Residences of Government servants


    282. Residences for Government servants may be built or purchased by Government-

    (i) when it is the recognised duty or established custom of Government to do so,

    (ii) when it is necessary on public grounds for the officer to reside in, or alone to, the locality in which his duties are performed,

    (iii) when it is necessary to provide residences where no civil station or cantonment exists, and where a lengthened term of residence would render camp accommodation unsuitable, e. g., buildings along lines of roads or canals, for the housing of officials employed on their construction or maintenance,

    (iv) when it is shown to the satisfaction of Government that suitable house accommodation for officers whose appointments are permanent in respect of locality is not available in the vicinity or is available only under circumstances which will be likely to place such officers in an undesirable position in relation to house proprietors.


    283. (I) When it is more convenient or economical to do so buildings may be leased with the sanction of Government instead of constructing or purchasing 3 residence for a Government servant. The present and future incumbents for which accommodation is provided should pay rent as prescribed in Chapter XVI of the West Bengal Service Rules, Part I,

    (II) Leases should ordinarily provide that the lessor will execute all structural repairs before the building is occupied and will carry out such additions, alterations and repairs as are necessary to render the building habitable and suitable for the purpose for which it is required. In the event of any addition or alteration to the building being made subsequent to the signing of the lease at the request of the occupant and at Government expense, the consent of the owner must first be obtained in writing unless the work is considered by Government to be essential for sanitary reasons, and the rent payable by the occupant will be increased under the following rules :-

    (i) If the lessor agrees to take over the work done on the expiry of the lease and to pay to Government the original cost of that work, less an allowance for deterioration, which should be fixed before the work is done, the occupant will be required to pay the following additional charges :-

    (a) 6 per cent, on the capital cost of the additional work;

    (b) the percentage or amount fixed for deterioration;

    (c) the annual estimated charges for maintenance and repairs of the additional work (if repairs are executed by Government); or


    (ii) If the landlord refuses to accept any liability for additional work, the rent payable by the occupant will be increased by a sum sufficient to cover during the period of the lease--

    (a) the capital sum expended including interest at 6 per cent.;

    (b) the annual estimated charges for maintenance and repairs of the additional work.


    Note.-The amount to be recovered monthly from the tenant should be fixed when the work ia completed and should be distributed equally throughout the remaining period of the lease.

    In case (i) the capital cost will be held to be the total expenditure less half the amount which will be recovered on account of deterioration.

    In case ( ii) interest will be calculated on half the amount of the outlay.

    (III) Capital expenditure under sub-clause (i) or (ii) of clause (II) should not ordinarily be incurred as will raise the rent of the leased building to an amount in excess of 10 per cent of the average pay and allowances, if any, of the class of official who will usually occupy the building.

    284. Rent for residential buildings owned by the Government of West Bengal but occupied by a Government servant under the administrative control of another Government should be assessed and rents recovered in full under F. R. 45B of the Posts and Telegraphs Department Compilation of the Fundamental and Subsidiary Rules irrespective of whether the rent is more or less than the prevailing rent in the locality.

Sanitary, water-supply and electrical Installation in Government buildings occupied as residences


    285. The provision of sanitary, water-supply and electrical installations in Government buildings occupied as private residences may be sanctioned by Government.

    286. When a Government building is let to a private person or to a Government servant under the control of other State or Union Governments, rent for sanitary, water-supply and, electrical installations will be charged at a uniform rate of 8 per cent per annum on the outlay Incurred.

    These charges are payable by tenants in addition to the standard rent of the residence under F. R. 45B of the Posts and Telegraphs Department Compilation of the Fundamental and Subsidiary Rules.

    Note 1.-The rent to be charged to private persons must be recovered monthly in advance.

    Note 2.-When a Government servant is on leave not exceeding four months and is occupying residence without permission or when such Government servant is on leave exceeding !our months or is otherwise not on duty he is to be considered as a private person and should be charged rent as provided in this rule.

    Note 3.- Any remission of the rent may for special reasons be sanctioned by Government.



Chapter 8 - Loans and Advances
I- INTRODUCTORY

    287. Loans and advances made by Government are classified by Major beads corresponding to functional Major heads in the Capital account section of the Budget with Minor heads under each to correspond to functional Programmes (such as, Minor Irrigation, Seeds, Manure and Fertiliser, etc.) for which loans are given, the recipient institutions or organisations (such as, Municipalities, Municipal Corporations, Panchayati Raj Institutions, Public Sector and other Undertakings, Co-operative Institutions, Cultivator, Port Trusts and other parties) and the schemes, for which loans are given (such as Co-operative Farming, Lift Irrigation, etc.) being indicated at the sub-head level. The Major heads are assigned code numbers ranging from 611 to 799. There is an omnibus Major head, “766-loans to Government servants, etc.”, to record all loans of this category. In respect of loans given for miscellaneous purposes which either cut across various functions or cannot be identified with any particular function, there is another omnibus Major head called, "767-Miscellaneous loans."

    288. The rules in this Chapter should be observed generally by all departments, etc., in granting loans and advances of public money unless any special rule is framed or a special order is issued in a particular case by the Government with the concurrence of the Finance Department authorising a deviation from the provisions of these rules whether in respect of grantee, conditions for the grant. terms or repayment or remission or concession in regard to levy of interest, etc.

II.-GENERAL RULES

Sanction

    289. (1) The grant of loans and advances in general, unless otherwise stated in respect of any particular category of loans will require the sanction of Government.

    (2) The powers delegated to subordinate authorities to sanction loans and advances to Government servants are regulated by the orders contained in rules 308.325 et seq. Detailed rules relating to permanent advances are contained in rule 88.

    290. (i) Every loan to a Municipality, Port Trust, or other Corporation will be recorded in the books of the Accountant-General and no part of it may be issued except under his orders.

    (ii) No public department or public officer may incur any expenditure or any liabilities against such loan funds, unless a statement in writing is first obtained from the Accountant-General that the amount is available out of the loan funds and has been placed in a separate account by the Accountant-General so as to be available for the proposed expenditure.

    (iii) Funds spent by any public department or officer under rule (ii) shall reckon for interest as if they were drawn on the last day of the month in the accounts of which they are included by the spending department or officer.

Estimates

    291. Provision should be made in the Budget for all loans and advances which can be foreseen. Heads of Administrations and other estimating authorities should, the before, make a timely estimate both of the gross advances and recoveries of the coming year and should communicate it to the Accountant-General and Finance Department for inclusion in the estimates.

Conditions of Repayments

    292. Recoveries of amounts advanced to Government servants is governed by the detailed instructions laid down in rules 304 and 308-325 et seq.

    293. The following general instructions apply to all loans and advances to local bodies, etc., other than advances to cultivators, etc., which are governed by special rules, and subject to the provisions of relevant Acts or rules made thereunder, the conditions under which the loans are granted should be regulated accordingly :-

    (i) A specific term should be fixed which should be as short as possible, within which each loan or advance should be fully repaid with interest due. The term may in very special cases extend to 30 years.

    (ii) The term is to be calculated from the date on which the loan is completely taken up or declared by competent authority to be closed.

    (iii) The repayment of loans should be effected by instalments, which should ordinarily be fixed on a half-yearly basis, due dates for payment being specially prescribed.

    (iv) Instalments paid before the due date will be taken entirely to principal unless, of course, any interest for a preceeding period is overdue.


    Note 1.-When a loan of public money is taken in instalments, the first half-yearly repayments should not be demanded until six months after the last instalment is taken; meanwhile simple interest only should be realised. 'But should it appear that there is undue delay on the part of the debtor in taking the last instalments of a loan, Government may at any time declare the loan closed and order repayment of principal to begin.

    Note 2. - If in any case particular dates have been fixed for the payment of interest, or for the repayment of instalments of debts, then such repayments should not begin until the second of the half-yearly dates so fixed after the loan has been completely taken up, simple interest only being recovered on the first half-yearly date after the completion of the loan. For example, supposing a loan the interest on which is recoverable half-yearly to be completely taken up on 31st March and the interest to be payable on 30th June and 31st December, the first half-yearly instalment in repayment of principal will not be due until 31st December following. Simple interest only will be due on the intermediate 30th June.

    Note 3.-The instructions are applicable, mutatis mutandis to loans the repayments of which are made by other than half-yearly instalments.

    Note 4.-When the repayment of an advance with interest made by fixed equal periodical instalments, punctual payment of the instalments is indispensable. If any instalment is no' punctually repaid, the fixed instalment will not in the end discharge the loan.

    294. Borrowers should be required to adhere strictly to the terms settled for the loans made to them. Modifications of these terms in their favour can be made subsequently only for very special reasons.

Interest

    295. (1) Interest should be charged at the rate prescribed by Government for any particular loan or for the class of loans concerned,

    (2) A loan bears Interest for the day of advance, but not for the day of repayment. Interest for any shorter period than a complete half-year should be calculated as

    Number of days X yearly rate of interest, unless any other method of 365 calculation is prescribed in any particular case or class of cases.

    Note.-The method prescribed above does not apply to loans and advances too Government Rrvants fs.lling under section ill of this Chapter.

Defaults in Payment

    296. (1) Any default In the payment of interest upon a loan or advance, or m the repayment of the principal, will be promptly reported by the Accountant. General to the authority which sanctioned the loan or the advance. On receipt, of such a report, the authority concerned should immediately take steps to get the default remedied.

    Note.-The responsibility of the Accountant-General under this rule refers only to the loan the detailed accounts for which are kept up by him.

    (2) The authority which sanctions a loan may, in so far as the law allows enforce a penal rate of interest including compound interest upon all overdue instalments of interest or principal and interest. If a penal rate is enforced it should not, except under special orders of Government, be less than 8 per cent per annum.

Irrecoverable Loans and Advances

    297. Government or any subordinate authority to whom power has been delegated can remit advances which are found to be irrecoverable.

    298. In respect of revenue and other advances, for the detailed control, accounting and supervision of which departmental officers are responsible, it is the duty of the departmental authorities ooncerned, as soon as any such advance is ascertained to be irrecoverable, to take the necessary steps to get it written off the accounts under the sanction of competent authority and to advise the Accountant-General, in order that he may make the necessary adjustment in the accounts. Irrecoverable advances written off should nevertheless be registered by the departmental authorities in a separate account or record, in order that any possible eventual recovery may be made.

Account and Control

    299. Subject to such general or specific directions as may be given by the Auditor-General in this behalf, detailed accounts of individual loan and advances other than those mentioned in rule 300 below will be maintained by the Accountant-General who will watch their recovery and see that the conditions attached to each loan or advances are fulfilled.

    300. In the case of revenue and other advances mentioned in subsidiary rules 451 and 455 of the Treasury Rules, the responsibility for supervision, accounting and control devolves upon the departmental authorities. Every return of revenue advances made to the revenue authorities should be accompanied by a memorandum setting forth the figures of the treasury plus and minus account and agreeing them with the figures of the return.

Annual Returns

    301. The Accountant-General will submit to Government an annual statement showing the details of outstanding loans and advances borne on his books and Government will review the same.

III.-LOA:NS AND ADVANCES TO GOVERNMENT IERVANTS
General

    302. (a) A11 permanent, quasi-permanent and permanent status Government servants who are not otherwise disqualified will be eligible to house building loans. A temporary Government servant who has rendered at least one year’s continuous service under this Government will also be eligible to house-building loans provided the sanctioning authority is satisfied that he is likely to continue in service of Government at least till the completion of construction of the house for which the loan is sanctioned and the property is mortgaged to Government. In case where such a temporary Government servant applies for a house-building loan for the purpose of purchase of land for subsequent construction of house thereon, he will be eligible to the Joan provided the sanctioning authority is satisfied that he is likely to continue in service of Government at least till he is in a position to mortgage the title to the land and also the building.

    (b) Advances for purchase of motor oars, motorcycles, scooters/scooteretta, Auto-cycles, etc., will also be admissible to the abovementioned categories of Government servants, subject to the fulfilment of the conditions mentioned above and provided that the sanctioning authority is satisfied that they are likely to continue in the service of the Government at least till the conveyance, for which the advance is sanctioned, is purchased and/or mortgaged to Government.

    (c) An advance of pay and travelling allowance on transfer or tour, as admissible under rules 320-323, may be made to the above mentioned categories of Government servants, subject to conditions laid down in the aforesaid rules, and provided that proper surety against each such case is obtained to ensure adequate security of Government money.

    Note 1. - An advance for the purchase or a bicycle may be made to a quasi-permanent Government servant subject to the conditions laid down in rule 318.

    Note 2. - A temporary Government servant, on his transfer from one place to another in the interest of public service, may be given an advance or Travelling Allowance equal to the actual fare plus 25 per cent. of the incidental charges as ordinarily admissible provided the bead or the office is satisfied that -

    (i) the advance will be recovered before the expiry of the sanctioned term of the temporary post, and

    (ii) the temporary Government servant is not likely to leave his appointment just after the transfer.


    303. Simple Interest at the rate specially fixed for the purpose by Government will be charged on advances granted to Government servants for house-building and for the purchase of motor oars, motor boats, motor cycles and other conveyances, and typewriters the grant of which is regulated by the rules laid down in rules 308-319. The Interest will be calculated on balances outstanding on the last day of each month.

    Note 1.-In cases, where pay bills for a month are disbursed before the end of the month an instalment in repayment of an advance received through the pay bill will be taken as having been refunded on the first of the following month, the normal date for the disbursement or pay.

    Note 2.-If in any particular case any advance is drawn in more than one instalment, the rate of interest recoverable should be deter mined with reference to the date on which the first instalment is drawn.

    304. All advances are subject to adjustment by the Government servants receiving them in accordance with the rules applicable to each case. When all advance is adjustable by recovery, the amount to be recovered monthly should not be affected by the fact of the borrowing Government servant going on leave of any kind with leave salary or his drawing subsistence grant. The sanctioning authority may, in exceptional cases, order a reduction in the amount of the monthly Instalment, provided that in the case of interest-bearing advances to Government servants, the whole amount due should be completely recovered within the period originally fixed.

    305. In the case of interest-bearing advances to Government servants an authority empowered to deal with an application for an advance should ascertain from the Finance Department whether funds are available.

    This enquiry should be made after all preliminary investigations have been gone through, e.g., in case of house-building advances, examination of the title deeds of the land on which the house is to be built and which is to be mortgaged to Government.

    The amount required will then be earmarked pending sanction. If in any case the advance is not sanctioned after the amount is intimated as available, the fact should be reported to the Finance Department as early as possible so that it may be reallotted.

    306. The bill on which advances are drawn must quote the authority sanctioning them and payment will be made by the treasury or Sub-Treasury or Calcutta Pay & Accounts Office or other disbursing offices. on the authority of such sanction. All such sanction shall be communicated to the Treasury /Sub-Treasury/Calcutta Pay & Accounts Office/Disbursing Offices by the sanctioning authority whose signature will also be kept on record at those offices.

    307. The mortgage bonds required to be executed under the following rules for interest-bearing advances will be exempt from stamp duty.

Interest-bearing Advances-Advances for House-building, Purchase of conveyance, etc.

(a) House-building Advances
(i) CONSTRUCTION OF HOUSE

    308. Loans/Advances to Government servants for the construction of houses are regulated by the following rules:-

    (I) Advances may be made by the authorities declared as heads of Departments (vide Appendix 15) to Government servants serving under them who desire to build houses for occupation by themselves, or their families. No advance is ordinarily permissible to a Government servant who is likely to retire before complete recovery can be effected.

    (II) All such advances must be bona fide required for the purpose of building suitable houses for the personal residence of the Government servants concerned or his family, and if more is advanced, than shall be actually expended for the purpose the surplus shall be refunded to Government.

    (III) The amount of the loan for purposes of construction of/additions and alterations to house will be paid in three instalments in the following manner :


    (i) Up to 50 per cent. of the amount of the loan : After observance of the usual formalities prescribed under the rules fur security of the loan.

    (ii) Next 25 per cent. of the amount of the loan : After production of satisfactory evidence in support of the progress of construction up to plinth level (in the case of new Construction) or considerable progress in the case of additions addition and alterations.

    Balance 25 per cent or loan : After production of satisfactory evidence Showing that the house under construction has reached roof level or showing that 50 per cent, of the estimated work has been completed in the case of additions and alterations to a house.

    In the case of purchase of ready-built house/flat or repayment of a private loan incurred, the amount of the loan admissible may be paid in one instalment after observance of the usual formalities prescribed under the rules for security of the loan

    (IV) No advance shall exceed thirty-six months' pay of the Government servant to whom it is made, not more than one advance shall be made for the same house; and no Government servant may receive an advance while any portion of a previous advance with interest accrued thereon in accordance with rule 303 is outstanding against him.

    (V) Advances will be recovered by the deduction of monthly instalment. The maximum period of recovery of the amount of the loan and the interest accruing thereon will be 15 years, i.e. in 180 monthly instalments of which the first 140 instalments will represent recovery of principal and the balance 40 instalments interest accrued on the loan.

    In the case of a permanent Government servant whose remaining service before superannuation is less than 15 years but who draws the maximum amount of loan equivalent to 36 months' pay or such amount as cannot be repaid out of his monthly salary for the rest of the period of his service, the recovery will be made in the following manner provided he furnishes a collateral security in the form of hypothecation of his death and retiring gratuites in addition to the normal security and also authorises Government to deduct the outstanding principal and interest accrued on the loan from his death/retiring gratuity:

      (i) the recovery will be made by deduction from his monthly salary during the remaining period of his service at a monthly rate not less that the amount payable on the basis of repayment within 15 years (i.e. 1/40th part of the principal of the loan ; and

      (ii) the outstanding balance of the principal of the loan as on the date of his superannuation together with interest due will be recovered in lump by deduction from his death/retiring gratuity.


    The recovery of interest will commence from the month following that in which the whole of the principal has been repaid.

    Note. - The amount of the advance to be recovered monthly should be fixed in whole rupees except ill the case of the last instalment when the remaining balance including any fraction of a rupee should be recovered.

    (VI) In order to secure Government from loss consequent on a Government servant dying or quitting the service before complete repayment of the advance with interest accrued thereon, in accordance with rule 303, the house so built, together with the land it stands upon, must be mortgaged to Government, by whom the mortgage will be released on liquidation of the full amount due.

    Note. - The mortgage bond will be prepared in F. R. Form No. 32 and reconveyance F. R. Form No. 34.

    (VII) The Government Servant must satisfy the sanctioning authority regarding his title to the land upon which the house is or is proposed to be built.

    Note 1. - This rule does not preclude the grant of an advance to a person who may not possess full proprietary rights; in the land which he had already taken or intends to take lease for construction of house provided the sanctioning authority is satisfied that the applicant has lease of which the unexpired portion is of a term and value sufficient to justify the grant of the advance and that there is no danger of the lease lapsing or of Government being unable to dispose of it, should it become necessary to foreclose the mortgage. In examining .the mortgagor's title care should be taken to see that the lease does not prevent any subdemise by the le (the mortgagor). The mortgage bond in such cases will be prepared in F. R. Form No. 33.

    In cases in which ground rent, municipal taxes and similar dues are payable to local authorities on account of land taken on lease, the sanctioning authority may, at its discretion, ask the Government servant taking the advance to produce for inspection receipts for these payments within fifteen days of their falling due. If the sanctioning authority finds that such dues have not been paid by the borrower steps may be taken to recover the said dues including interest thereon, if any, from the pay of the Government servant for payment to the parties concerned.

    Note 2. The applicant's title to the property should be; examined by the Government Law Officers before the advance is actually paid. In order to facilitate the examination by the Legal Remembrancer of the title to the land or house of the applicant for the grant of an advance for the construction or purchase of a house or making repairs, additions or alterations thereto or for repayment of private loan referred to in rule 3JO the papers relating to the title should be for- warded to the Legal Remembrancer through the local Government Pleader who will first examine the title calling for such proof 88 may be necessary and record his opinion before sending the papers to the Legal Remembrancer. It should be seen that in the case of an advance for the construction of a house or making repairs or additions and alterations thereto the applicant has undisputed title to the land on which it is proposed to build or to the land together with the structures thereon to which it is proposed to make repairs, additions or alterations and that in the case of an advance for the purchase of a house, he will obtain such title as soon as the purchase price is paid and that there will be no legal obstacle in either case to the property being mortgaged to Government; and that Government will have the right of foreclosing on the conditions mentioned in the mortgage bond. The procedure to be followed in dealing with applications for advances for the construction, purchase and repairs of houses is set forth in Appendix 16.

    Note 3. - A copy of the sanction should invariably be forwarded to the Accountant- General, The Head of the office in the case of a non-gazetted Government servant. and the Controlling Officer in the case of an erstwhile gazetted Government servant should record a certificate either in the bill in which the advance is drawn, or separately (which to be enclosed with the bill) to the effect that the mortgage bond in F. R. Form No. 32 has been executed by the Government servant taking the advance and that it has been duly registered.

    (VIII) If the Government servant ceases to be in service for reasons other than normal termination or dies before repayment of loan, the outstanding dues become repayable forthwith. Government may in deserving, cases permit the Government servant concerned or his successors-in-interest as the case may be, to repay the outstanding amount together with interest in suitable instalments. Failure to repay the loan for any reason whatsoever will entitle the Government to enforce the mortgage and to take such other action to effect recovery of that outstanding amount as may be permissible.

    (IX) Application for an advance must be made through the applicant's departmental superior, who will record his opinion as to the necessity for the assistance solicited. The applicant must certify that the sum is to be expended in building only, and pledge himself that should there be any surplus funds after the house is completed they will be at once refunded to Government.

    (X) The last-pay certificate granted to Government servants under advances must specify the original amount of such advance the amount repaid and the balance together with interest accrued in accordance with rule 303 remaining due. "


Note. - Advances may also be given, where considered necessary, for the purohase of land or taking lease of land on which to construct a house, if the other conditions laid down in this rule are satisfied and the total amount of the advance for the purchase of the land and the construction of the house does not exceed thirty-six month's pay of the Government servant concerned.

    The Government servant should sign an agreement in F. R. Form No. 30 at the time of taking an advance for the purchase of land or for taking lease of land and the amount should not exceed what is required for the purpose. A mortgage deed in F. R. Form No. 31 should be executed before any further advance is drawn for the purpose of constructing the house. The mortgage deed must be registered within four months of its execution.

    In order to save Government from loss, the applicant’s title to the property should be carefully examined by the sanctioning authority and the instructions laid down in appendix 16 should be followed.

(ii) PURCHASE OF HOUSE OR FLAT

    309. (I) An advance may be made by the head of a department to a Government servant serving under him for the purchase of a house or a flat. The general principles of rule 308 will be applicable and the Government servant will be required, in addition to a mortgage-deed, to deposit with Government satisfactory evidence of a clear-title to the house or the flat.

    Note 1. - An advance drawn under this rule may include provisions not only for the cost or the house purchased, but also for the cost of any repairs or improvements which the purchase of the house may desire to make.

    Note 2. - The advance may be drawn in full at once, but satisfactory evidence should be produced before the Accountant-General to show that the amount advanced for the purchase has been spent within three months of its dr-al and the amount advanced for repairs or improvements (see Note 1) within a further period of two months. A certificate to this effect from the Head of the Office will ordinarily suffice. The repayment in this case shall commence with the first issue of pay after the advance is taken. Interest will be calculated in accordance with rule 303 and the recovery thereof will be made as laid down in clause (V) under rule 308.

    Note 3.-For the purpose of payment of the advance the Controlling Officer should record on the bill or separately a certificate to the effect that he has secured and retained with him an agreement in F. R. Form No. 30 signed by the applicant pending execution of the final mortgage bond in F. R. Form No. 32 after the house or the flat is actually purchased. The fact of execution and registration of the latter bond should also be intimated to the Accountant-General as soon as possible.

    Note 4. - In case where the price of the house or the flat ill higher than the house building loan admissible to the Government employee the applicant should indicate the sources from which the balance amount of the price of the house or the flat will be met within one month from the drawal of the loan and without encumbering the property in any way so that the mortgage to be executed in favour of the Governor will be a first charge as required under the rules.

    (2) An advance may also be given by heads of departments for the purpose of purchase of flats/houses from the West Bengal Housing Board on instalment basis provided that-

    (i) the Government servant concerned shall submit with his application for the loan the original or an attested copy of the letter of allotment of the flat/house by the West Bengal Housing Board containing in that communication or in a further communication from the Board the following particulars:

    (a) the price of the flat/house,

    (b) the actual amount payable initially before delivery of possession of the property,

    (c) the conditions for payment of the balance price of the flat/house in instalments, and

    (d) whether the Board has permitted the Government servant to mortgage the flat/house in favour of the Governor as a second charge ;


    (ii) in Case where the initial payment for the flat/house is higher than the house-building loan admissible to the Government servant, he should indicate the details of the sources from which the balance amount of the initial payment of the flat/house will be met immediately for payment to the West Bengal Housing Board :

    (iii) he must give an undertaking in the prescribed form of agreement to be executed at the time of drawing the loan for the purchase of a flat house on instalment basis that he shall mortgage the flat as a second charge within two months from the date of drawal of the loan; and

    (iv) the second mortgage should be executed in the prescribed form of Mortgage Deed for house-building loans for purchase of a flat/house on instalment basis from the West Bengal Housing Board-

    All other existing terms and conditions regulating the grant of house building loan to Government servants shall apply mutatis mutandis.

(iii) REPAYMENT OF PRIVATE LOAN

    310. An advance may also be given by heads of departments for the purpose of repaying a private loan taken by a Government servant for any of the following purposes-

    (i) for the purchase of a site for construction of house thereon ;
    (ii) for taking lease of a site for construction of house thereon provided the lease term does not expire before the full repayment of the principal and interest on the loan ;
    (iii) for the construction of a house ;
    (iv) for the purchase of a ready-built house ;
    (v) for taking lease of a ready. built house provided the lease term does not expire before the full repayment of the principal and interest on the loan ;
    (vi) for making additions and alterations to a house of which the Government servant concerned is the sole and undisputed owner provided-


    (1) that the usual conditions specified in the Note below clause (X) of rule 308 and in rule 309 are satisfied;

    (2) that the applicant has through his private loan acquired an unencumbered title to the land or the house purchased or taken lease of; and

    (3) that the original loan for the purchase or taking lease of the land or the house, as the case may be, was taken not more than 12 months before the date of receipt of the application for an advance to discharge the private debt.

(iv) REPAIRS TO HOUSE

    311. An advance may be made under the following rules by the-head of department to a Government servant to enable him to effect repairs to his house:-

    (I) An advance may be made only if (I) the repairs are required to make the house habitable, (2) they are not in the nature of ordinary repairs, and (3) they involve an outlay large in comparison with the value of the house.

    (II) Not mote than one advance is admissible in respect of the same house.

    (III) No advance shall exceed six months' pay of the Government Servant to whom it is made, and it will be drawn as laid down in clause (III) under rule 308.

    (IV) An advance may be made to a Government servant to repair a house which he has built or purchased with a previous advance under rule 308 or 309, but unless Government permits otherwise, at least five years must elapse since the previous advance was drawn.

    (V) Subject to the above, the general principles of rule 308 or 309, as the case may be, shall apply, the maximum period for repayment of such advances being two years. Interest will be calculated and recovered in accordance with clause (V) under rule 308.


(v) ADDITIONS AND ALTERATIONS TO HOUSE

    312. An advance may also be made by the head of the department for making additions and alterations to a house, which mayor may not have been originally built with an advance from Government but which is the sole and undisputed property of the Government Servant applying for an advance, subject to the following conditions :-

    (i) That a maximum advance of thirty-six months' pay subject to a limit of Rs. 10,000 will be admissible for additions and alterations to a house, provided the outlay involved i8 large in comparison with the value of the house and all the conditions for the grant of an original house-building advance have boon fulfilled, provided that an advance for additions and alterations to a house built with an advance from Government will be admissible. Repayment of such advances will be made accordance with clause (v) under rule 308.

    (ii) That not more than one advance shall be made to an officer for additions and alterations to a house.


Subject to the above, the general principles laid down in rule 308 regarding construction of a house shall apply.

Sundry rulings

    313. The "gross" amount of advances granted under rules 308-312 should not exceed the amount provided in the Estimates.

    314. Government may by special orders withdraw or restrict the powers of sanction under these rules exercised by heads of departments.

    315. Instructions laying down the procedure to be followed in dealing with applications for advances for the construction, purchase or repair of houses are contained in Appendix 16.

(b) Advances for purchase of conveyance

(i) MOTOR CAR OR MOTOR BOAT

  316. Government may sanction an advance to a Government Servant for the purchase of a motor car or a motor boat subject to the following conditions :-

    (1) An advance will be given 'only when Government considers that it is in the interest of the public service that the Government servant should uSe a car or a boat in the discharge of his duties. .

    (2) The total amount to be advanced to an officer shall not exceed

      (a) twelve months' pay or Rs 16,000 or the anticipated price of the car or the boat whichever is the least, if the car or the boat is a new one;

      (b) Rs. 10,000, or six months' pay, or the anticipated price of the car or the boat whichever is the least, if the car or the boat is an old one. If the actual price paid is less than the advance taken, the balance shall be refunded forthwith to Government.


    (3) A Government servant who is on leave or about to proceed on leave for whom an advance has been approved by Government will not be allowed to draw the advance earlier than a week before the expiry of the leave;.

    (4) Recovery shall be made by deducting monthly instalments equal to one-seventy-twoeth part of the advance in the case of a new car or boat and one-forty-eighth part of the advance in the case of an old car or boat from the pay bill of the Government servant, It shall commence with the first issue of pay after the advance is drawn. The authority sanctioning an advance may, however, permit recovery to be made in a smaller number of instalments if the Government servant receiving the advance so desires. The amount of interest calculated in accordance with rule 303 shall be recovered in one or more instalments, each such instalment being not appreciably greater than the instalments by which the principal was recovered. The recovery of the interest shall commence from the month following that in which the whole of the principal has been repaid.

    Note.-The amount of the advance to be recovered monthly should be fixed in whole rupees except in the case of the last instalment when the remaining balance inclulding any fraction of .rupee should be recovered.

    (5) Except when a Government servant proceeds on leave other than leave on average pay not exceeding four months, or retires from the service. or is transferred to an appointment the duties of which do not render the possession of a motor car or a motor boat necessary, the previous sanction of Government is necessary to the sale by him of a car or a boat purchased with the aid of an advance which with the interest accrued in accordance with rule 303 has not been fully repaid. If a Government servant wishes to transfer such a car or boat to another Government servant who performs the duties of a kind that renders the possession of a motor car or a motor boat necessary. Government may permit the transfer of the liability attaching to the car or the boat to the latter Government servant, provided that he records a declaration that he is aware that the car or the boat transferred to him remains subject to the' mortgage bond and that he is bound by its terms and provisions.

    (6) In all cases in which a car or boat is sold before the advance received for its purchase from Government with interest accrued in accordance with rule 303 has been fully repaid, the sale proceeds must be applied, so far as may be necessary, towards the repayment of such outstanding advance with interest. Provided that when the car or boat is sold only in order that another car or boat may be purchased Government may permit the Government servant to apply the sale proceeds towards such purchase, subject to the following conditions :-


    (a) the amount outstanding shall not be permitted to exceed the cost of the new car or boat;

    (b) the amount outstanding shall continue to be repaid at the rate previously fixed;

    (c) the new car or boat must be insured and mortgaged to Government as required by these rules.


    Note 1. - The grant of an advance after a conveyance has been purchased is not admissible. In special cases, however, an advance may be granted provided it was applied for before actual purchase of the conveyance. An advance may also be granted for a conveyance which has already been purchased but paid for in part, provided the amount of such advance does not exceed the balance of the price of the conveyance. The Government servant drawing an advance should certify on the bill on which the advance is drawn that the advance is not being drawn for a conveyance which has already been purchased and paid, or, for that the advance claimed in the bill is not more than the minimum amount required to meet the balance of the price of the conveyance, if it has been paid for in part.

    Note 2. - A Government servant may be allowed advances to purchase more than one car or boat at a time if it can be shown that such action is clearly desirable in the public interest and provided that the total amount outstanding at anyone time by way of such advances against a particular Government servant does not exceed the limit within which advances may be given.

    Note 3. - A Government servant who draws an advance for the purchase of a motor car or motor boat is expected to complete his negotiations for the purchase, and to pay finally for the car or boat within one month from the date on which he draws the advance; failing such completion and payment, the full amount of the advance drawn, with interest thereon for one month, must be refunded to Government. At the time of drawing the advance the Government servant will be required to execute an Agreement in F.R. Form No. 35 and, on completing the purchase, he will further be required to execute a Mortgage Bond in F.R. Form No. 36 hypothecating the car or boat to the Governor as security for the advance. The cost price of the oar or boat purchased should be entered in the schedule of specifications attached to the Mortgage Bond.

    When an advance is drawn, the sanctioning authority will furnish to the Accountant-General and the concerned Treasury Sub-Treasury / Calcutta Pay and Accounts Office / the disbursing officer a certificate that the Agreement in F .R. Form No. 36 has been signed by the Government servant drawing the advance and that it has been examined and found to be in order. The sanctioning authority should see that the car is purchased within one month from the date on which the advance is drawn and should submit every mortgage bond promptly to the Accountant-General for examination before final record.

    Note 4. - The form of Mortgage Bond executed by a Government servant drawing an adv- for the purchases of a motor car or motor boat provides for insurance against full 1088 by fire, theft or accident. Insurance on owner-driven or other similar qualified terms is not sufficient for the purpose of this rule. Insurance policies at a reduced rate of premium shall however be accepted as adequate in cases where-

    (a) the owner of the oar undertakes to meet the first portion up to Rs. 100 of a claim preferred against an insurance company in the event 0$" an accident, or

    (b) the can is not insured against accident for any season of the year during which it is not in use but is stored in a garage, e.g., during the summer when the Government used to move to Darjeeling.


    Such insurance should be effected within one month from the date of purchase of the oar or boat. After the insurance is effected the Government servant concerned shall send the insurance policy to the Accountant-General, West Bengal, within one month from the date of insuring the car. In the case where such a policy is renewed he shall also send to the Accountant. General. West Bengal, the certificate of renewal immediately after the renewal is effected. Contravention of these orders will render the Government servant liable to refund the whole of the amount advanced with interest accrued unless good reason is shown to the contrary. The amount for which the car or boat is insured during any period should not be less than the outstanding balance of the advance with interest accrued at the beginning of that period and the insurance should be renewed from time to time until the amount due is completely repaid. If. at any time and for any reason the amount insured under a current policy is less than the outstanding balance of the advance, including interest already accrued. the Government servant should refund the difference to Government. The amount to be refunded may be recovered in not more than three monthly instalments.

    Note 4A.- When a Motor Car/Boat is obtained with the assistance of advances from Government and is mortgaged to Government the Insurance Policy taken on the Motor Car/Boat shall invariably contain a ~use as in F.R. Form No. 36A of the West Bengal Financial Rules, Volume II. and the insurance in such a case shall be arranged with such an Insurance Company as is prepared to insert the aforesaid clause in the Insurance Policy.

    Note 5. - Advances for the purchase 0£ motor cars or motor boats to Government servants in foreign employ should be granted from the funds of the foreign employer and when the latter. desires to make. such an advance. he should apply to Government for the necessary unction. The Government may grant sanction in such oases subject to the provision that the advance should be regulated by the same conditions as would apply if the Government" servant were serving directly under Government. In special Cases, however, where a Government servant's services have been lent to a Municipality whose financial position will not permit of the advance being made from its funds Government may, at its discretion, sanction advances from State Budget provided the Government servant's duties are such as to render the possession of a motor car or a motor boat practically a necessity.

    Note 6. - The "gross" amount of advances granted in any year under this rule should not exceed the amount provided in the Estimates.

    Note 7. - The grant of an advance under this rule to a Government servant who proceeds on deputation out of India and desires a motor car for use during his deputation is not admissible.

(ii) MOTOR OYCLES, SCOOTERS, SOOOTERETTA, Auto-cycles etc.


    317. Government may sanction an advance to a Government servant for the purchase of a motor cycles, scooters, scooteretta, auto-cycle, etc. subject to the following conditions :-

    (1) That the advance is given only when Government considers that it is in the interest of the public service that the Government servant should use a motor cycle, scooter etc. in the discharge of his duties.

    (2) That the substantive pay of the o:mcer is not less than.Rs. 500 but does not exceed Rs. 1,200 a month.

    (3) That the amount of the advance does not exceed Rs. 3,000 or the anticipated price of the motor cycle, scooter, scooteretta, auto-cycle, etc., whichever is less and in the case of purchase of an old motor cycle, scooter, scooteretta or auto-cycle, the advance shall be restricted to Rs. 2,000 or four months' pay of the officer, or the anticipated price of the conveyance, whichever is less. A second advance for the purpose should not be given before completion of three years from the date on complete recovery (including interest) of the first advance for the purchase of the same type or different type of conveyance. If the actual price paid is less than the advance taken, the balance should be forthwith refunded to Government.

    (4) That the recovery is made by deducting monthly instalments equal to one forty-eighth part of the advance from the pay bill of the Government servant concerned, commencing from the first issue of pay after the advance is drawn, and that the amount of interest calculated in accordance with rule 303 is recovered as laid 'down in clause (V) under rule 308. The authority sanctioning an advance may, however, permit recovery in a smaller number of instalments if the Government servant receiving the advance so desires.

      Note. - The amount of the advance to be recovered monthly should be fixed in whole rupees except in the case of the last instalment when the remaining balance including any fraction of a rupee should be recovered.

    (5) That, except when a Government servant proceeds on leave other than leave on average pay not exceeding four months, or retires from the service, or m transferred to an appointment the duties of which do not render the possession of a motor cycle, scooter etc. necessary, the previous sanction of Government is necessary to the sale by him of the conveyance purchased with the aid of an advance which with interest accrued in accordance with rule 303 has not been fully repaid. If the Government servant wishes to transfer such a conveyance to another Government servant who performs duties of a kind that renders the possession of a motor cycle, scooter, etc. necessary, the Government ma)' permit the transfer of the liability attaching to the conveyance to the latter Government servant provided that he records a declaration that he is aware that the conveyance transferred to him remains subject to the mortgage bond and that he is bound by its terms and provisions.

    (6) That in all cases in which a conveyance is sold before the advance received for its purchase from Government with interest accrued in accordance with rule 303 has been fully repaid, the sale proceeds must be applied, so far as may be necessary, towards the repayment of such outstanding balance with interest. Provided that when the conveyance is sold only in order that another conveyance may be purchased the Government may permit an officer to apply the sale proceeds towards such purchase, subject to the following conditions :-


    (a) the amount outstanding shall not be permitted to exceed the cost of the new conveyance ;
    (b) the amount outstanding shall continue to be repaid at the rate previously fixed ;
    (c) the new conveyance must be insured and mortgaged to Government as required by these rules.


  Note.-Notes I to 7 under rule 316 apply to this rule also.

(iii) OTHER CONVEYANCES

    318. An advance may be made by the head of departments to a Government servant for the purchase of a bicycle subject to the following conditions :-

    (1) An advance will be allowed only if in the opinion of head of the department the possession of a bicycle will add to the efficiency of the Government servant concerned. Advance for the purchase of bicycle will be given only to Government servant whose pay does not exceed Rs. 500 per mensem.

    (2) The total amount to be advanced to an officer shall not exceed Rs. 250 or the anticipated price of a bicycle, whichever is less :

     If the actual price paid is less than the advance taken, the balance shall forthwith be refunded.

     Note. - A further advance for purchase of bicycle shall not be given before completion or three years from the date of complete recovery (including interest) of the earlier advance.

    (3) Recovery will be made, by deducting monthly instalments equal to one twenty-fifth part of the advance from the pay bill of the Government servant concerned. It will commence with the first issue of pay after the advance is drawn. The amount of interest calculated in accordance with rule 303 will be recovered as laid down in clause (V) under rule 308.

      Note.- The amount of the .advance to be recovered monthly should be fixed in whole rupees except In the case of the last Instalment when the remaining balance including any fraction ora rupee should be recovered..; .

    (4) The bicycle purchased with the advance will be considered to be the property of Government until the advance with interest accrued thereon in accordance with rule 303 is repaid.


(c) Advance for purchase of typewriters

    319. An advance may be made by the Judicial Department to a Judicial officer to enable him to substitute typewritten documents for official records written with; the pen subject to the following conditions :-

    (1) That the total amount to be advanced to an officer should hot exceed Rs. 800 or the anticipated price of the typewriter, whichever is less. If the actual price paid is less than the advance taken, the balance should be forthwith refunded to Government;

    (2) That the advance is recovered by deducting monthly instalments equal to one-twelfth part of the advance from the pay bill of the officer concerned commencing with the first issue of pay after the advance is drawn. The amount of interest calculated in accordance with rule 303 will be recovered in one or more-instalments, each such instalment being not appreciably greater than the instalments by which the principal was recovered. The recovery of interest will commence from the month following that in which the whole of the principal has been repaid. The authority sanctioning the advance may, however, permit recovery in a smaller number of instalments If the officer receiving the advance so desires.

        Note. - The amount of the advance to be recovered monthly should be fixed in whole rupees except in the Case of the last instalment when the remaining balance including any fraction or a rupee should be recovered.

    (3) That at the time of drawing the advance the officer executes an agreement in F .R. Form No. 35 and on completing the purchase of the typewriter, he executes a mortgage bond in F.R. Form No. 36 hypothecating the machine to Government as security for the advance.

        Note. - When the advance :is drawn, the sanctioning authority will furnish to the Accountant- General and the concerned Treasury/Sub-Treasury/Calcutta Pay and Accounts Office/Other disbursing officer a certificate that the agreement in F .R. Form No, 35 has been signed by the officer drawing the advance and that it has been examined and found to be in order. The sanctioning authority should see that the typewriter is purchased within one month from the date on which the advance is drawn and should submit every mortgage bond promptly to the Accountant-General for examination before final record.

    (4) That, except when the officer proceeds on leave other than leave on average pay not exceeding four months, or retires from the service, or is transferred to an appointment the duties of which do not render the possession of a typewriter necessary, the previous sanction of Government is necessary to the sale by him of the typewriter purchased with the aid of an advance which with interest accrued in accordance with rule 303 has not been fully repaid. If the officer wishes to transfer such a typewriter to another officer who performs duties of a similar nature, the Government may permit the transfer of the liability attaching to the typewriter to the latter officer provided that he records a declaration that he is aware that the typewriter transferred to him remains subject to the mortgage bond and that he is bound by its and terms provisions.

    (5) That in all cases in which a typewriter is sold before the advance received for its purchase from Government with interest accrued in accordance with rule 303 has been fully repaid, the sale-proceeds must be applied, so far as may be necessary, towards the repayment of such outstanding balance with interest. Provided that when the typewriter is sold only in order that another typewriter may be purchased the Government may permit an officer to apply the sale-proceeds towards such purchase subject to the following conditions :-


    (a) the amount outstanding shall not be permitted to exceed the cost of the new typewriter;
    (b) the amount outstanding Shall continue to be repaid at the rate previously fixed ; and
    (c) the new typewriter must be assured and mortgaged to Government required by these rules.


Interest-free advances - Advance to Government servants on transfer, tour, etc.

(a) Advances on transfer

    320. Advance may be made to a Government servant under orders of transfer, up to an amount not exceeding one month's pay plus the travelling allowance to which he may be entitled under the rules In consequence of the transfer. Such advances may be sanctioned by any officer who should not ordinarily be of lower rank than the principal District Officer in the department concerned. The advances should be recorded on the Government servant's last pay certificate. The advance of pay should be recovered from the pay of the Government servant in three equal monthly instalments beginning with the months in which a full month’s pay is drawn after the transfer. The advance of travelling allowance should be recovered in full on submission of the Government servant's travelling allowance bill. .

    An officer under order of transfer shall not, however, be allowed to draw advance pay and travelling allowance by the authority competent to sanction such advances under this rule, unless he is satisfied that the said officer will be released Immediately for carrying out the order of transfer. Advance sanctioned under this rule to an erstwhile gazetted officer will be recovered by the disbursing officers, namely, the treasury officers including the sub-treasury officers and the Accountant-General, West Bengal, from the salary and travelling allowance bills (other than bills for leave salary) of the officer concerned after a period of three months from the date of drawal of such advance if he retains the advance even after a period of three months of such drawal without making over charge or without refund the same to Government account.

    Advances sanctioned to a non-gazetted Government servant under this rule will be recovered similarly by the Drawing Officers concerned.

    The recovery of advances made to both erstwhile gazetted and non-gazetted officers who carry out the order of transfer will be made at the new station of posting in terms of note 2 below this rule.

    Note 1. Government may delegate the power to grant advances under this rule to any other subordinate authority irrespective of his rank.

      A list of principal authorities in district and subdivisional headquarters of several departments who are competent to sanction advances in cases of transfer is given in Appendix 17.

    Note 2.-The Word "pay" in the above rule is a general term and included leave salary. This rule should be read with rule 304. The advance is, therefore, recoverable from the leave salary drawn by the Government servant concerned after his transfer. As regards the word “after” the transfer in the said rule is not complete until the Government servant takes charge of the new appointment. Consequently the pay or leave salary drawn by Government servant after the transfer is the pay or leave salary drawn by him after he has taken over charge of the new appointment. Recovery of the advance under rule 320 should not, therefore, commence until he joins his new appointment and draws a full month pay or/and leave salary.

    Note 3. - A tender from Alipore to Calcutta does not necessarily involve change of residence from one station to another and as such the drawal of an advance under the above rule is irregular.

    Note 4. - The advance referred to in this rule is also permissible to a Governmnet servant who receives orders of transfer during leave.

    Note5. - The above rule does not preclude the grant of a second advance to a Government servant to cover the travelling expenses of any member of his family who follows him within six months from the date of his transfer, and in respect of whom an advance of traveling allowance has not already been drawn. (See rule 105 of the West Bengal Service Rules, Part II)

    Note 6. - When a single lump sum advance is drawn to cover the traveling expenses both of the Government servant himself and of his family, it may be adjusted by the submission of more than one bill if it so happens that the members of the Government servant’s family do not actually make or complete the journey with him. In such a case, the Government servant’s family do not actually make or complete the journey with him. In such a case the Government servant should certify on each adjustment bill submitted by him that a further bill in respect of traveling allowance of the members of his family (to be specified) who have not yet completed the journey will be submitted in due course and is expected to include an amount not less than the balance of the advance left unadjusted in this bill.

    Note 7. - The advance of pay under this rule may be allowed to be drawn at the new station soon after the arrival of the Government servant there, on production of the last pay certificate showing that no advance was drawn at the old station.

    Note 8. - The amount of the advance to be recovered monthly be fixed in whole rupees, the balance being recovered in the last instalment.

    Note 9. - Government servants competent to sanction advances under this rule may sanction such advances for themselves also.

    Note 10. - Advances to Government servants on transfer to foreign service may be sanctioned by the authorities that are competent to sanction the transfer. The reimbursement of the advance to Government by the Foreign Employer shall be made in lump by sending a cheque or Demand Draft in favour of the Accounts Officer in whose books the advance is originally booked.

    Note 11. - The Director of Land Records and Surveys, West Bengal, may sanction, without reference to Government, advance of pay and traveling allowance on transfer, as admissible under this rule, to the temporary Government employees under his administrative control provided that proper surety against each such case is obtained to ensure adequate security of Government money.


(a) Grant of advance in lieu of leave salary

    320A. Advance may be sanctioned in lieu of leave salary to a Government servant proceeding on leave for a period of not less than one month. The amount of advance shall be fixed in whole rupees and shall not exceed the net amount of leave salary for the first in whole rupees and shall not exceed the not amount of usual deductions. The advance may be sanctioned by the authority which sanctions the leave and shall be adjusted in full in the first leave salary bill in respect of the leave availed of bay te Government servant concerned. In case the advance cannot be adjusted in full, the balance shall be recovered from the nextr payment of pay and leave salary.

    Note 1. - This concession may be allowed to a Government servant under deputation to this Government.

    Note 2. - The advance in lieu of leave salary sanction to Government servant may be drawn from the Treasury/Sub-Treasury/Calcutta P.A.O. without any previous authority from the Accountant-General, West Bengal.

        For the purpose of sanctioning an advance in lieu of leave salary to a Government servant, the nature and period of leave admissible to him may be ascertained from the previous leave application of the officer or any other records available with the authority sanctioning the leave and the leave earned during the period from the date of his last return from leave to the date he again proceeds on leave.

        To determine the amount of advance in lieu of leave salary admissible to a Government servant. the details of deductions to be effected from the leave salary may be ascertained from the previous pay bills of the officer concerned. In addition to this deduction in respect of advance, if any, the recovery of which has not commenced before the officer proceeds on leave but falls due during its currency or deduction to be made in respect of any other event which comes to notice. namely. taking of Postal Life Insurance Public and court attachment may also be taken into account to the extent information is readily available.

    Note 3.-When a Government servant proceeds on leave for more than a month from about -the middle of a month. the advance in lieu of leave salary may be made on the basis of leave salary payable for one month of leave from the date of commencement of the leave.

    Note 4.-The following procedure shall be followed in respect of an advance in lieu of leave salary to a Government servant on foreign service in India, namely.


    (I) The advance may be paid without any authority from the. Officer responsible for authorising/drawing leave salary. As soon as the foreign employer pays the advance, he shall place a demand on. the Government officer responsible for authorising/drawing leave salary duly supported by the cash receipt obtained from the Government servant.

    (2) The Head of the Officer (or on his behalf the Drawing Officer) shall check the correctness of the amount paid as advance and refund the amount of the advance to the foreign employer by means of a bank draft. If it is found that the advance already paid by the foreign employer is more than the correct amount admissible under the rules, the Drawing Officer shall reimburse only the correct amount and request the foreign employer to recover the balance from the Government servant direct.

    (3) The amount of bank draft shall be classified under the final head of account to which the leave salary is debitable.

    (4) Suitable entries shall also be made by the Head of the Office (or Drawing Officer) for watching the adjustment of the advance from the final leave salary.

    (5) The foreign employer shall indicate in the last pay certificate the outstanding advance so that the recovery of the advance is not lost sight of by the Audit Officer/Accounts Officer or Head of Office.


(b) Advance on arrival in India on .first appointment, on returning from leave or deputation out of India

  321. Advance may be made to a Government servant not subject to military rules-

    (i) on arrival in India on first appointment. of an amount not exceeding two months' substantive pay less the amount of any advance made in England ;

        Note. - When a Government, servant on arrival in India asks for an advance and produce& 110 last pay certificate, an advance may be granted by the Accountant-General, on the Government servant furnishing a declaration that he has not received any advance in England.

    (ii) on return from leave other than leave on average pay not exceeding four month! or deputation out of India, not exceeding two months' substantive pay of Rs. 1,000, whichever is less, in addition to any advance made in England, provided no advance has been drawn under rule 320.


    322. The advance may be drawn under the orders of the Accountant-General from any treasury in India to be specified in such orders. Such advances as well as similar advances ml\de in England, are recoverable by monthly instalments of one-third of pay fixed in whole rupees.

    Note 1. - The recovery of an advance made under the Military wave Rules to a Military Officer in civil employ subject to the Military Leave Rules is regulated by those rules.

    Note 2.-Special passage advances made in England by the High Commissioner at his discretion to enable Government servants to return to duty shall be recovered in 36 monthly instalments and bear interest at the usual rate for such advances - vide rule 303.


(c) Advances for journeys on tour


    323. (l)(a) An authority not ordinarily of lower rank than the principal district officers in a department may sanction advances for journeys on tour to 8. . Government servant under his administrative control who is required to proceed on tour in the discharge of his duties, including a prolonged tour in the interior places which are difficult to access. Such advances may be granted for an amount sufficient to cover his personal travelling expenses for a period .not exceeding thirty days as well as expenses on contingent charges arising out of the tour.

    (b) Advances under this rule to a principal district officer, who is not his own controlling officer, may be sanctioned by his controlling officer. An officer who is declared to be his own controlling officer for the purpose of travelling allowances may sanction an advance under this rule to himself. In all other cafes the Secretary or the Joint Secretary-in-charge of a department shall be competent to sanction advances to the Government servants under the administrative control of that department.

    Note 1.-In this rule (i) "personal travelling expenses" mean air fare rail fare, steamer fare, bus fare, road-mileage and daily allowance, and (ii) "contingent charges" mean expenses for hire of conveyance or animals for carriage of records, tents and other Government properties.

    Note 2.-The advances mentioned in this rule are treated a final charges and are to b& drawn and accounted for as "office expenses" or “travelling expenses” of the establishment.

        (2)(a) A second advance may be sanctioned to a Government servant prior to adjustment of the first advance at the discretion of the controlling officer provided the Government servant concerned has already submitted an account of expenses incurred out of the advance .in respect of the. first journey. In the relevant bills for a second advance a certificate is to be given to the effect that an account of expenses incurred out of the first advance has been received.

    Note3. - In respect of non-gazetted and erstwhile gazetted Government servants who draw their claims through a drawing office. in establishment bill form, the certificate mentioned in clause (a) above is to be signed by drawing officer. In respect o~ a self-drawing officer such certificate is to be signed by the controlllng officer. The self-drawing officers who are their Own controllmg officers for the purpose of travelling allowance claims, may draw second advances provided that they furnish a certificate to the effect that an account of the expenses incurred out of the first advance has already been furnished.

        (b) Where possible the advances may be paid out of the permanent advances at the disposal of the head of office or drawing officer, as the ease may be, the amount of such advances being restricted to personal travelling expenses for a period not exceeding thirty days as well as extenseson contingent charges arising out of the tour. The heads of offices/drawing officers who allow payment of advances shall watch recovery of advances by opening a suitable register.

        (c) The amount of advance ~anted under this rule shall be adjusted immediately on the completion of the tour or by the 31st March each year whichever is earlier. Advances drawn in the month of March each year, may however, be adjusted on completion of the tour or by the 30th April of the same year, whichever is earlier.

        (d) The drawing officer as well as disbursing officers, namely, the Treasury Officers, including a Sub-Treasury Officer and the Pay and Accounts Officer, Calcutta, shall be competent to recover, after giving notice to the controlling officer, the amounts of outstanding advances from the salary or travelling allowance billEl of the Government servant concerned, on the expiry of a period of three months from the date of drawal of the advance, if he fails to submit an amount of expenses incurred out of the advance to the controlling officer or if the advance is not adjusted in full in the manner provided in clause (c) above.


(a) Other Advances

324. Advances may be granted-

    (i) by the Principal District Officer, to a Treasury Officer or District Superintendent of Police for expenses connected with a remittance of treasure to be adjusted when the duty is completed ;

    (ii) by the head of an office, for law suits to which Government is a party. Such advances are treated as final charges, not as advances recoverable and are to be drawn and accounted for as payment for professional and special services ;

    (iii) to patients proceeding to a Pasteur Institute for anti-rabic treatment under the rule in Appendix 18;

    (iv) by the Superintending Engineers, to Engineering subordinates for the purchase of a tent on the first occasion of their requiring one; such an advance should be limited to a reasonable amount and should be recovered in twelve equal monthly deductions from" pay commencing three months after the date of the advance ;

    (v) by a Superintendent of Police- -


    (a) to a probationary Sub-Inspector of Police of a sum not exceeding Rs. 150 on his successfully passing out of the Training College or School in order to enable him to purchase uniform and equipment provided he applies for it within three months from the date of his leaving the college or school, and

    Nole 1.-A bicycle does not form part of the equipment of a Sub-Inspector of Police and an advance to meet the whole or part of the cost of a bicycle should not be granted.

    Note 2. - The amount of the advance should be recovered in monthly instalments of Rs. 15, the recovery commencing six months after the date of his leaving the college or school.

    Note 3. - To ensure repayment the probationer to whom the advance has been made should execute a registered bond with two sureties binding themselves jointly and severally to repay the amount within the stated time. ,


(b) to recruit constables of an amount not exceeding half a month’s pay to be recovered in not more than three equal instalments ;

    (vi) by the Principal, Police Training College, Barrackpore, to probationary Sub-Inspectors of Police , when they are posted to districts after completing the college course, up to the amount of the travelling allowance which they may get under the rules. The advance should be recovered in three equal monthly instalments from their pay;

    (vii) by the Chief Engineer, Works and Buildings Department, to the Inspector of Lightning Conductors to meet contingent charges for the carriages of instrument box, cables and other paraphernalia in connection with his tour for the inspection of lightning conductors attached to private explosive magazines in West Bengal provided that the advance drawn by the Inspector on each occasion is adjusted immediately after he returns from tour or by 31st March, whichever is earlier;

    (viii) to a Government servant temporarily deputed for the purpose of training in the survey and settlement work away from the place where he is stationed up to an amount not exceeding one month's pay, but without travelling allowance and subject to the conditions laid down in rule 320 ; and

    (ix) by the Director of Land Records and Surveys, to .Government servants of the Survey and Settlement Departments for the purchase of horses subject to the following conditions :-:- .


    (a) that the $mount of advance should not exceed one month's pay of the Government servant taking the advance, subject to a limit of Rs. 300 and

    (b) that the amount of advance should be recovered in three equal instalments by deduction from the pay bill of the Government servant taking the advance ;


    (x) by the Director of Fire Services to the employees of the West Bengal Fire Services temporarily deputed for the purposes of training in fire services work away from the place where they are stationed up to the month's pay, subject to a maximum of Rs. 150 but without advance of travelling allowance, subject to the conditions laid down in rule 320 of West Bengal Financial Rules, Volume I.


325. The Director of Land Records and Surveys, West Bengal, is authorised to-

    (i) sanction advances to khalasis, etc., before they take the field, railway fare plus one month's pay to ea.ch man, up to a maximum of Rs. 15,000 each year ;

    (ii) to draw and disburse an advance up to Rs. 7,000 annually towards the close of the field season, in order finally to payoff traversers and their squads as soon as their work is finished and to give them their railway fare to their houses at the same time; and

    (iii) grant to amins who join their duties in the Settlement Department and who may stand in need of an advance, an advance of Rs. 10 each to be recovered in one instalment from the first bill drawn for their work, or in exceptional cases in two instalments.