BORDER ROAD

REGULATIONS

1
 TABLE OF CONTENTS

SUBJECT PARA PAGE

NO.
PREFACE 9
ABBREVIATIONS 11
CHAPTER 1- ORGANIZATION AND FUNCTIONS
BORDER ROAD DEVELOPMENT BOARD 1-12 12
CHAPTER –II TERMS AND CONDITIONS OF SERVICE
INTRODUCTORY 16 14
SECTION -1 SERVICE PERSONNEL AND CIVILIANS OF DEFENCE
SERVICES IN ARMY UNITS
TERMS AND CONDITIONS OF SERVICES 17-22 15
SECTION -2 GENERAL RESERVE ENGINEER FORCE
APPLICABILITY OF BASIC RULES 26-27 16
CLASSIFICATION OF POSTS 28 20
CCS ( TEMPORARY SERVICE ) RULES, 1965 29 20
APPOINTING AUTHORITIES 30 20
SCALES OF PAY 31 21
DISCIPLINE 32-34 21
PROBATION 35 21
SECTION-3 FIXATION OF PAY
GENERAL RULES 41-43 23
FIXATION FO PAY- DIRECT RECRUITS 44-49 23
FIXATION OF PAY- DEPUTAIONISTS 50-51 24
FIXATION OF PAY-RE-EMPLOYED PENSIONERS 52-80 24
INCREMENTS 81-94 30
ENTITLEMENT WHILE UNDER SUSPENSION 95-103 32
ENTITLEMENT ON REINSTATEMENT 104-107 34
SECTION-4 PERSONNEL ALLOWANCES
DEARNESS ALLOWANCE 116-120 35
DEPUTATION ALLOWANCE 121-129 35
SPECIAL COMPENSATORY ALLOWANCE 130-134 37
OUTFIT ALLOWANCE 135-136 38
UNIFORM MAINTENANCE ALLOWANCE FOR 136A-137 38
OFFICERS
NON PRACTICING ALLOWANCE TO MEDICAL 138 39
OFFICERS
CHILDREN’S EDUCATION ALLOWANCE 139 39
REIMBURSEMENT OF TUITION FEES AND
PAYMENT OF HOSTEL SUBSIDY
SPECIAL PAY FOR GROUP D STAFF EMPLOYED AS 140 40
OPERATOR ON GESTETNER MACHINES
SECTION 5 UNIT ALLOWANCES
AMENITY GRANT 151-158 41
ALLOWANCE FOR RECCE PARTY 159 42

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MESSES 160 42
TENTAGE- MONETARY GRANTS FOR INITIAL 161-164 42
EQUIPMENT
MESS MAINTENANCE ALLOWANCE 165 44
FUNERAL EXPENSES 166 44
ENTERTAINMENT GRANT 167 44
SECTION-6 OTHER CONCESSIONS
RATION AND ACCOMMODATION 171-177 46
RATION ALLOWANCE 178-185 49
CLOTHING 186-189 50
MEDICAL FACILITIES 190-194 51
POSTAL FACILITIES 195 52
DEATH/INJURY BENEFIT 196-197 53
GP FUND AND IOFWP FUND 198 53
FESTIVAL ADVANCE 199-200 53
SECTION 7- LEAVE
AUTHORITIES COMPETENT TO SANCTION LEAVE 211-213 54
KINDS OF LEAVE AND CONDITIONS FOR GRANT 214 54
THEREOF
CASUAL LEAVE 54
SECTION 8- RELEASE/ DISCHARGE TAKEN PRISONERS OF WAR
TERMINATION OF SERVICE 267 55
MERITORIOUS SERVICE GRATUITY 270-271 BLANK
PRISONERS OF WAR 272-280 BLANK
SECTION 9 TRAVEL RULES
AUTHORITIES COMPETENT TO ORDER MOVES 281-285 56
CONTROLLING OFFICER 286-289 56
CLASSIFICATION OF JOURNEYS 290-291 58
GRADES OF INDIVIDUALS 292-299 60
MODE OF CONVEYANCE 300-304 61
LIEN OF CONVEYANCE 305 63
SECTION 10 DIFFERENT KINDS OF TRAVEL ALLOWANCES 64
MILEAGE ALLOWANCE
GENERAL 316-327 63
JOURNEYS BY ROAD 328-329 64
JOURNEYS BY RAIL 330-334 65
JOURNEYS BY AIR 335-344 66
JOURNEY BY SEA 345 67
JOURNEY BY RAJHDHANI 347 67
DAILY ALLOWANCE
DEFINITION 355 68
RATES OF DAILY ALLOWANCE 356-357 69
ADMISSIBILITY OF DAILY ALLOWANCE 358-375 0
CONDITIONS FOR THE GRANT OF DAILY 36-380 72
ALLOWANCE
METHOD OF CALCULATION FO DAILY 381-388 73
ALLOWANCE

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EXCHANGE OF DAILY ALLOWANCE FOR MILEAGE 389-391 74
ALLOWANCE
DAILY ALLOWANCE WHEN TREVELLING ON 392 75
WARRANT
DAILY ALLOWANCE WHEN TRAVELLING BY AIR 393-394 75
IN A GOVERNMENT MACHINE
DAILY ALLOWANCE FOR ATTENDING 395 75
INVESTITURE
DAILY ALLOWANCE FOR OFFICERS ATTENDING 396 75
COURSES AT GREF CENTRE
TREVELLING ALLOWANCE ADMISSIBLE FOR
DIFFERENT CLASSES OF JOURNEYS
GENERAL 401 77
JOURNEY ON TEMPORARY DUTY 402-404 77
JOURNEYS ON PERMANENT DUTY 405-411 78
OTHER JOURNEYS 412-426 80
LEAVE TRAVEL CONCESSION 427 82
MISCELLANEOUS PROVISIONS
ADVANCE OF TRAVELING ALLOWANCE 466-473 83
CONVEYANCE OF BAGGAGE AND STORES 475-484 84
ISSUE AND CUSTODY OF RAILWAY WARRANTS 485-487 85
AND CREDIT NOTES
HANDING/ TAKING PERIOD 488 86
SECTION 13- CASUAL PERSONNEL 87
GENERAL 501-517 90
OTHER CATEGORIES OF LABOUR 518 90
CHAPTER III- WORKS AND ACCOUNTING PROCEDURE
SECTION – 1 GENERAL 531-536 94
SECTION-2 ADMINISTRATIVE CONTROL
GENERAL 541 97
ORIGINAL WORKS 542 97
MAINTENANCE SERVICES 542 98
APPROVAL TO ORIGINAL WORKS 543-556
TECHNICAL MINOR WORKS 557 100
AUTHORITIES COMPETENT TO SANCTION WORK 557-A 101
APPROVAL TO MAINTENANCE SERVICES 558-560 102
MAINTENANCE CHARGES- BORDER ROADS- 561 103
BUILDINGS AND SERVICES
SECTION –3 FINANCIAL CONTROL
GENERAL 566 106
PROVISION OF FUNDS 567 106
WORK SERVICES 568-569 106
MAINTENANCE SERVICES 50 107
ALLOTMENT OF FUNDS 571-581 107
EXCESS & SAVINGS 582 108
SECTION – 4 TECHNICAL CONTROL
GENERAL 591-592 109

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TECHNICAL SANCTION 593 109
POWERS OF TECHNICAL SANCTION 594-595 109
PROCEDURE FOR ACCORDING TECHNICAL 596-603 110
SANCTION
SECTION – 5 METHODS OF EXECUTION OF WORKS
GENERAL 611-616 112
MEASUREMENT 617-620 113
PROGRESS REPORT 621 114
DEMOLITION 622-624 114
CASH ASSIGNMENT 625-633 114
IMPREST 634-638 116
FIELD IMPREST 639-641 117
CASH BOOK 642-648 117
BILLS AND PAYMENT 649-665 119
UNPAID WAGES 666-667 122
DEMAND REGISTER 668 122
COMPLETION CERTIFICATE 669 122
CLOSING THE ACCOUNTS ON COMPLETION 670 122
COMPLETION REPORT 671-673 122
CURTAILMENT OR ABANDONMENT OF WORK 674 123
REGISTER OF ROADS AND BUILDINGS 675 123
RE-APPROPRIATION OF BUILDINGS 676 123
SECTION 6 – CONTRACTS
FORM OF CONTRACT 681-683 124
POWERS OF ACCEPTANCE 684-687 125
INVITATION AND ACCEPTANCE OF TENDERS 688-705 125
DEVIATIONS AND AMENDMENTS 706-12 128
ISSUE OF STORES, T. & P ETC. 713-720 129
PAYMENTS TO CONTRACTORS 721-724 129
CONTRACTOR’S LEDGER 725-732 130
COMPENSATION 733-739 132
CLASSIFICATION OF CONTRACTORS 40 740 132
EARNEST MONEY 741 132
SECURITY DEPOSIT 742-751 135
APPOINTMENT OF GOVT. PLEADERS/ LEGAL 752 135
COUNCILS
SECTION 7– HIRING OF IMMOVABLE 761-770 137
PROPERTY
SECTION 8- TREASURE CHEST HOLDERS 139
DUTIES 776-777 139
CASH ASSIGNMENTS 778-781 140
CASH ACCOUNTS 782-785 140
CHANGE OF TREASURE CHEST HOLDER 786 141
CLOSING OF THE TREASURE CHEST HOLDERS’ 787 142
ACCOUNT
SECTION 9 ACCOUNTS 142
AUDITABLE DOCUMENTS 791-792 142

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CASH ACCOUNTS 793 142
CONSTRUCTION ACCOUNTS 794-98 142
STORE ACCOUNTS
GENERAL 799-801 143
BRIDGING EQUIPMENT 801A 144
RATION ACCOUNTS 802-804 146
POL ACCOUNTS 805 147
PERSONAL CLOTHING & EQUIPMENT 807 148
ACCOUNTS FOR BULK STORES 808 148
MOBILE SURGICAL UNIT ACCOUNTS 809 148
MEDICAL STAGING SECTION ACCOUNTS 810 148
SURPRISE CHECK 812 149
QUARTERLY AUDIT BOARDS 813-815 149
SECTION 10- ADJUSTMENT OF EXPENDITURE
GENERAL 816 152
PAY AND ALLOWANCES OF SERVICES PERSONNEL 81-823 152
PAY AND ALLOWANCES OF OTHER PERSONNEL 824-829 153
RATION, POL AND OTHER STORES 830-833 154
COMMON SERVICE UNITS/ FORMATIONS 834-835 154
EXPENDITURE ON MOVES OF PERSONNEL 836-837 155
EQUIPMENT OF ARMY UNITS 838-839 155
EXPENDITURE ON ARMY POSTAL UNITS 840-843 155
EXPENDITURE ON AIRCRAFT 844-845 156
ALLOCATION OF BILLS, VOUCHERS ETC. 846 156
EXPENDITURE RETURN 847 157
SECTION 11 LIAISON CELL
FUNDS 851 158
IMPREST 852 158
POWERS 853 158
PAY ACCOUNTS 854 158
PUBLIC FUND ACCOUNTS 855 158
CONSTRUCTION ACCOUNTS 856-857 158
STORE ACCOUNTS 858-860 159
SECTION 12 RAISING CENTRE/ DEPOT AND RECORD OFFICES
FUNDS 866 160
CASH ASSIGNMENT 867 160
POWERS 868 160
ACCOUNTS 869 160
EXPENDITURE RETURN 870 160
SECTION 13- FUNCTIONS FO THE DEFENCE 876-881 160
ACCOUNTS DEPARTMENT
CHAPTER IV EQUIPMENT AND STORES AND BASE
WORKSHOPS EQUIPMENT AND STORES
SECTION 1 CLASSIFICATION OF EQUIPMENT AND STORES
GENERAL 891 161
CATEGORY A STORES 892 162

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CATEGORY B STORES 893 162
CATEGORIZATION AND ACCOUNTING OF STORES 894 163
AND EQUIPMENT OF THE WE/ PE OF ARMY UNITS
DOUBTS AND DIFFICULTIES IN CLASSIFICATION 895 163
OF STORES
SECTION 2 PROCUREMENT, TRANSFER, PROVISIONING AND
ACCOUNTING OF EQUIPMENT AND STORES
CATEGORY ‘A’ STORES 901-904 164
LOCAL PURCHASE OF SPARE PARTS BY OC BASE 905 167
WORKSHOP
CATEGORY ‘B’ STORES 906 168
PURCHASE THROUGH DGS&D/ DGOOF 907-909 168
DIRECT PURCHASE 910-916 168
LOCAL PURCHASE OF FRESH RATIONS, FUEL, 917-918-A 170
MEDICAL SUPPLIES ETC.
PROCUREMENT OF EQUIPMENT AND STORES 919 171
FROM FOREIGN COUNTRIES
REPAIRS TO EQUIPMENT THROUGH TRADE 920-922 171
TRANSFER OF STORES 923 172
PROVISION OF FUNDS-CATEGORIES A & B STORES 924-929 172
FOREIGN EXCHANGE 930 172
PROCUREMENT OF CATEGORY A STORES FOR 931 173
CENTRAL/STATE PWDs
ACCOUNTING
CATEGORY A STORES 932-937 173
USAGE RATE OF EQUIPMENT 938-939 174
PRE CAPITA RATE OF CLOTHING 940 174
BRIDGING 941 174
CATEGORY B STORES 942-943 175
ADVANCE COLLECTION OF STORES 944-945 175
ISSUE RATES 946 175
RECEIPTS OF STORES 947-949 175
STOCK VERIFICATION 950-953 176
MOVE OF STORES 944 176
INSURANCE OF STORES 955 176
DEMURRAGE. WHARFAGE CHARGES 956 176
FURNITURE 957 177
STATIONERY AND FORMS 958-959 177
SECTION 3 DISPOSAL OF STORES
GENERAL 966-967 178
DECLARATION OF STORES AS UNSERVICEABLE 968 178
AND SCRAP
POWERS 969-974 179
UTILIZATION OF UNSERVICEABLE STORES 975 180
DISPOSAL 976 180
GUIDING PRICE 977 180
SALE ACCOUNTS 978-980 181

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 SECTION 4 BASE WORKSHOP
GENERAL 986 182
PROCEDURE FOR THE ACCOUNTING OF 987-1011 182
VEHICLES AND EQUIPMENT
TOOLS STORES 1012-1016 186
SALVAGE PARK 1017-1021 186
CONTROL OF EXPENDITURE 1022 187
TECHNICAL CONTROL 1023 187
PURCHASE OF TECHNICAL PUBLICATIONS, 1025 187
TRAINING EQUIPMENT
SECTION 5 STORE DIVISIONS
GENERAL 1026 188
CONTROL OF EXPENDITURE 1027 188
TECHNICAL CONTROL 1028 188
FINANCIAL POWERS 1029-1030 188
CHAPTER V LOSSES
GENERAL 1031-1040 189
LOSSES OF STORES 1041-1043 189
MATERIAL LOSSES DUE TO SUSPECTED THEFT/ 1044-1047 192
FRAUD OR SABOTAGE
SERIOUS LOSS OF IMMOVABLE PROPERTY DUE 1048-1049 192
TO ACCIDENTS OR ACTS OF ELEMENTS
COURT OF ENQUIRY 1050 193
TRANSIT LOSS 1051-1056 193
CLAIMS AGAINST RAILWAYS 1057-1060 194
POWERS FOR WRITE OFF OF LOSSES OF STORES 1061-1063 195
PREPARATION AND DISPOSAL OF LOSS 1064 196
STATEMENT
REGISTER OF LOSSES 1065 196
SUBSIDIARY RULES RELATING TO LOSSES 1066-1072 197
LOSSES OF PUBLIC MONEY 1073-1075 198
CLASSIFICATION OF LOSSES 1076 198
POWERS FOR WRITE OFF FOR LOSSES OF PUBLIC 1077-1079 198
MONEY
CHAPTER VI - MISCELLANEOUS
COMPENSATION IN RESPECT OF LOSS OF LIFE 1095-1100 200
OR INJURY/ DAMAGE TO PRIVATE PROPERTY
CAUSED BY MOMENTS OF THE BORDER ROADS
ORGANIZATION
COMPENSATION IN RESPECT OF LOSS OF LIFE OR 1101-1106 200
INJURY OR DAMAGE TO PRIVATE PROPERTY
CAUSED BY MEMBERS OF THE BORDER ROADS
ORGANIZATION IN BHUTAN

8
 PREFACE

The various projects approved by the Border Road Development Board are
executed through the agency of Central / State P.W.D. or by General Reserve
Engineer Force. C. P. W. D and Sate P.W.D. maintain the accounts in accordance
with their own departmental rules and procedures.

2. In respect of works entrusted to General Reserve Engineer Force, however,

a special producer had to be evolved because it is primarily a departmental
civilian construction agency through the pattern of organization is basically
modeled on the army. The terms and conditions of service of officers and
subordinates had, therefore to be specially laid down in certain respects. The
works and Accounting Procedure was streamlined with a view to simplify
procedure, cut our delays and yet to ensure administrative and financial control.
Broadly speaking , except where specially legislated, the GREF personnel are
governed by normal rules as would apply to the corresponding non-industrial
civilians of the Defence services. Similarly, the works and Accounting Procedure,
which is adjusted form time to time to the requirement on the ground is based on
pattern adopted by MES or stores organization on Defence side.

3. The aim of this book is to incorporate, for the guidance of officers and
subordinates of the General Reserve Engineer Force, the orders which have been
issued so far by the Border Roads Development Board. This book is, however, by
no means to be viewed as an encyclopedia of all rules because, as explained
above, many of the rules and orders applicable to Defence Civilians and MES
Works also apply. It is not necessary to reproduce them in this publication. The
rules contained in this volume are, therefore, supplementary to those of general
application like General Financial Rules, Civil Service Regulations, Fundamental
Rules, MES Regulations, Treasury Rules, Etc.

4. The book has been divided into six chapters as follows:-

Chapter I- Organization and Functions

Chapter II- covers the Terms and Conditions of Service of the

personnel employment on Border Roads Projects.

Chapter III- deals with the procedure for execution of Border Roads
Works, maintenance of roads and buildings and the financial and
buildings and the financial and accounting procedure to be observed

Chapter IV- contains the procedure regarding purchase, custody and

disposals of stores, plant and machinery and Base Works- shops

Chapter V- Losses

9
 Chapter VI- Miscellaneous.

5. The amendments which may be necessitated by orders issued from time to

time, will be notified once every quarter after the issue of this publication.

Sd/-
( S. K. MUKHERJEE)
Secretary

Border Roads Development

Board and Joint Secy. to Govt. of
India

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 ABBREVIATIONS
AG ACCOUNTANT GENERAL
AO ACCOUNTS OFFICER
ASC ARMY SUPPLY CORPS
BRDB BORDER ROADS DEVELOPMENT BOARD
CDA CONTROLLER OF DEFENCE ACCOUNTS
CE CHIEF ENGINEER
CGDA CONTROLLER GENERAL OF DEFENCE
ACCOUNTS
CPO CHIEF PETTY OFFICER
CPWD CENTRAL PUBLIC WORKS DEPARTMENT
DGBR DIRECTOR GENERAL OF BORDER RODS
DGS&D DIRECTOR GENERAL SUPPLIES AND DISPOSALS
GE GARRISON ENGINEER
GREF GENERAL RESERVE ENGINEER FORCE
IS INTER-SERVICE
IV ISSUE VOUCHER
JCO JUNIOR COMMISSIONED OFFICER
LPC LAST PAY CERTIFICATE
MCD MATERIAL CONTROL OFFICER
MES MILITARY ENGINEER SERVICE
MWO MASTER WARRANT OFFICER
NCO NON- COMMISSIONED OFFICER`
OC OFFICER COMMANDING
ORs OTHER RANKS
PAO PAY ACCOUNTS OFFICER
PO PETTY OFFICER
POL PETROL, OIL AND LUBRICANT
PSS PLEASE STAND STORE
PWD PUBLIC WORKS DEPARTMENT
RTR REMITTANCE TRANSFER RECEIPT
RV RECEIPT VOUCHER
SNCO SENIOR NON-COMMISSIONED OFFICER
TA TRAVELING ALLOWANCE
T&P TOOLS AND PLANTS
WO WARRANT OFFICER

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 ORGANIZATIONS AND FUNCTIONS

1. The economic development of the North and North Eastern Border areas
is greatly handicapped by meager and inadequate communications. The Defence
of these areas also required reliable roads. The development of such primitive
roads connecting the road system in the plains involves coordination of resources
and efforts. In order to ensure coordination and expeditious execution of
projects, Government set up Border Roads Development Board with the Prime
Minster as Chairman of the Board and Defence Minster as Deputy Chairman.
Members of the Board are nominated by the Prime Minster from time to time for
a specified period of time. Financial Adviser ( Defence ) is the Financial Adviser
to the Board.

2. The Board exercises the financial and other powers of a Department of the
Government of India. Sanctions of the Board are promulgated by the Secretaries
of the Board which has ex-officio Secretariat status in the Ministry of Transport
Funds are provided under separate heads opened in the estimates of the Ministry
of Transport. Even though the budget of the Transport Ministry, the
administrative control is placed in the Ministry of Defence. For all practical
purposes, the Board functions as a separate self-contained organization.

3. The Board functions in accordance with the rules of business framed by

the Prime Minister from time to time. The Secretary of the Board exercises the
powers of Joint Secretary to the Government of India.

4. The functions of the Board are broadly as under:-

(a) It lays down the policy, programme and priorities for the development
of communications in border areas.
(b) It examines and approves the estimates of individual projects and
ensures that they are planned and executed properly and expeditiously
in accordance with the priorities laid down.
(c) It decides the agency for execution of the projects and prescribes the
responsibilities of such agencies. It coordinates the work of the
different agencies.
(d) It approves detailed procedure to be followed for the execution of the
projects.
(e) It keeps a watch, on the progress of work and arranges for necessary
assistance, where delay occurs or is anticipated./
(f) It approved the various measures required in connection with
departmental construction of projects.

DIRECTOR GENERAL OF BORDER ROADS

The Director General of Border Roads is responsible for giving advice on

technical matters. He is in overall control of the civilian force namely General

12
Reserve Engineer Force for departmental construction of projects. This force,
which has been set up on army lines, consist of:-

(a) personnel directly recruited;

(b) personnel belonging to Ministries of the Central Government;

(c) personnel of State Government, local bodies, Corporations etc. and

(d) personnel of Defence Services taken on loan

6. The Director General Border Roads is also responsible for:-

(i) planning and execution of projects entrusted to the General Reserve

Engineer Force and coordination of all technical matters and
progressing of projects entrusted to P.W.D. / C.P.W.D.;

(ii) technical soundness of designed specifications adopted in the

construction of projects

(ii) scrutiny of all estimates before they are put upto the Board for
sanction;

(iii) preparation and submission of periodical budget estimates and

obtaining funds from Government ; and

(iv) administration, planning and control of man-power,

resources etc. of General Reserve Engineer Force

7. Except as otherwise provided, the Director General Border Roads

exercises the same administrative, financial and technical powers as are granted
to the Engineer-in-Chief under the Regulations for the Military Engineer Service
and other orders. He may issue such technical and departmental instructions as
are necessary for the proper and economical execution of projects and the
administration of units and formations under his control. He may also specify the
duties of the different officers in the General Reserve Engineer Force.

CHIEF ENGINEERS:-

8. The Director General of Border Roads exercises control over the General
Reserve Engineer Force through Chief Engineers, functioning in specified areas.

9. Chief Engineer is responsible for:-

(i) the detailed planning of projects and the submission of estimates;

13
 (ii) ensuring that the project estimates submitted are in accordance
with the specifications prescribed from time to time and the
designs are sound and economical;

(iii) proper and expeditious execution of sanctioned projects according

to technical sanctions and for carrying our periodical inspections.
He is also responsible for ensuring that no departure from
Regulations, approved specifications or orders of superior
authority is permitted without the approval of the competent
authority;

(iv) economical utilization of resources in manpower and equipments;

(v) control and administration of GREF and army units and formations
placed under his common; and

(vi) using funds placed at his disposal in the best

10. The Chief Engineer may issue appropriate technical and administrative
instructions to subordinate formations under his control. He will keep in close
touch with the local army, PWD or CPWD authorities.

TASK FORCE COMMANDERS

11. Task Forces consisting of various type of units are placed at the disposal of
Chief Engineers. A part from the execution of works and maintenance services
entrusted to them, Commanders Task Forces, are responsible for the due
observance of rules and regulations, efficient and economical administration of
funds allotted to them and for the proper and p-to-date maintenance of
documents and records prescribed in the different procedures.

12. In addition to Task Force, certain formations like GREF Centre and
Records, Base Workshops and Store Divisions function directly under the
Director General of Border Roads . For local administration and purposes of
discipline they are placed under a Chief Engineer as decided by Director General
of Border Roads .

13-15. Blank

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 CHAPTER II
TERMS AND CONDITIONS OF SERVICE
INTRODUCTORY

16. This section deals with the terms and conditions of service of -

(i) Service personnel and Civilians of Defence Services in Army Units.

(ii) Personnel of the General Reserve Engineer Force

15
 SECTION 1

SERVICE PERSONNEL AND CIVILIANS OF DEFENCE

SERVICES IN ARMY UNITS

TERMS AND CONDITIONS OF SERVICE

17. Service personnel, Officers and others, belonging in the Army, Navy and
Air Force and civilians of the Defence Services in Army units, save as otherwise
expressly provided by government orders, will continue to be governed by the
terms and conditions of service applicable to them in the Defence Services.

18. Apart from the basic terms and conditions, certain special concessions are
authorized from them to time by the Ministry of Defence for Army personnel in
specified areas. These concessions, save as otherwise expressly provided by
Government orders, are also admissible to the Service Personnel employed on
Border Roads projects in the respective areas.

19. To facilitate day-to day administration of Service officers and personnel,

certain powers in regard to grant of leave etc. have been delegated to the Director
General of Border Roads and officers subordinated to him. These are contained
in Annexure - I.

20. The disciplinary powers, under the Army Act, 1950, of the officers of the
General Reserve Engineer Force in respect of Service personnel are laid down in
Annexure – 2.

21. Disability and Family Pension claims of Service personnel, officers and
others of the Defence Services, will be regulated in accordance with the rules in
the Defence Services. The procedure for dealing with such claims while the
personnel are serving with Border roads projects will be as under:

OFFICERS

(a) Cases of death/disablement other than by disease, will be investigated by

Court of Enquiry
(b) The Chief Engineers will endorse his recommendations on the Court of
Enquiry Proceedings/ Accident Reports and submit the case to DGBR

(c) The DGBR will then endorse his final recommendations and submit the
case to the BRDB for onward transmission to the Ministry of Defence for
sanction.

(d) Sanctions will continue to be issued by the Ministry of Defence where such
sanctions are necessary in accordance with rules.

16
 JCOs ORs AND CIVILIANS IN ARMY UNITS-

(a) Cases of death/ disablement other than by disease will be investigated by

Court of Enquiry

(b) The Chief Engineer will endorse his recommendations on the Court of
Enquiry Proceedings/Accident Reports, and submit the case to DGBR.

(c) The DGBR will endorse his final recommendations and submit the case to
the BREB for onward transmission to the CDA( Pensions) , for sanction.

(d) Sanctions will be issued by the CDA (Pensions), excepting in cases which
require sanction of the Government of India. Cases which require the
sanctions of the Government of India will be submitted by the CDA
( Pensions) to the Ministry of Defence.

22. Army Officers and ranks serving under Border Road Organization in
family stations will for the purpose of provision of accommodation including
allied services, recovery and reimbursement of rent and allied charges, grant of
traveling and daily allowances including conveyance of motor cycles/ cars,
provision of medical cover to families in Military Hospitals wherever such
hospitals exist, grant of conveyance, clothing, hair cutting and washing
allowances shall be governed by the corresponding procedure prescribed by
orders obtaining on the Army side. For this purpose the authorities mentioned
below will exercise the powers indicated against them:-

a) permission to officers to hire Chief engineers will exercise the power

themselves, privately owned of Station Commander.
accommodation
b) Issue of non-availability certificates Chief Engineers will exercise that
to officers for retention of powers of Station Commander for issue
accommodation at old duty stain of non-availability certificate.
c) Retention of GREF accommodation Chief engineers will be competent
at old duty station. authority for granting permission to
retain GREF accommodation upto 60
days at old duty station. Beyond 60
days the DGBR may extend the period
of retention of accommodation.

d) assessment of rent GREF GE/AGFs- will be competent to assess

accommodation the rent in accordance with the rules in
“Quarters and Rents”.
e) allotment and classification of Chief Engineers will exercise the powers
accommodation of Station Commander.
f) permission to officers to hire GE/AGEs in charge of Base installation
furniture from the market when not s who hold stocks of furniture will be
available in Govt. Stocks. the competent authority to certify non-

17
 availability of furniture tin Govt. stocks.
On the authority of this certificate the
officers may hire furniture themselves
and claim reimbursement in
accordance with the normal rules
applicable in Defence Services.
g) Fixation of scale for water and Chief Engineers will lay down the scales
electricity charges in respect of JCOs
and Ors.
h) Recover of conveyance chargers Chief Engineers will fix rates for
recovery of conservancy charges form
non-entitled personnel.
i) Grant of conservancy allowance to Chief Engineers will exercise the posers
JCOs and Ors where free services are of Station Commander for laying down
not provided. the rates in terms of Para 132, Pay and
Allowances Regulations for JCOs/Other
Ranks and non-combatants ( enrolled )
of the Army.
j) Grant of Hair Cutting and washing Chief Engineers will exercise the
allowance to JCOs and other ranks. powers of Station Commander for
laying down the rates of allowances.
k) Authority to sanction conveyance of Chief Engineers will exercise the
motor cycle / cars etc. from old to new powers of Station Commander for this
Peace duty station purpose except in their own case where
sanction of DGBR is necessary.
i) To accord permission to single JCOs, Chief Engineers , Officer Commanding
married JCOs ( living with their Base Workshops, Commander GREF
families), and married Ors ( living with Centre and Officer Commanding Bases
their families) provided they are within and Store Division not below the rank
the percentage of married of Lieu Colonel will be the competent
accommodation to live out under authorities for this purpose in respect of
private arrangements when Govt. personnel on their strength.
accommodation Pay and Allowances
Regulations for JCOs and Ors.
m) Grant of compensation in lieu of
quarters at 2/3rd of married rate,
authorized in Rule 280, Pay and
Allowances Regulations JCOs/ORs as
amended, to single Ors and married
ORs not living with their families,
serving the Border Road Organisation
who cannot be provided with Govt.
Accommodation and are permitted to
make their own arrangements for
Accommodation. Payment of
compensation will be subject to the

18
following certificates:-

(i) A certificate from OC Unit that free

Govt. Accommodation could not be
provided to the individual and hence he
was permitted to make his own
arrangements.

(ii) A certificate from the

individual concerned that the extra
expenditure to the extent of the claim
has actually been incurred by him in
making private arrangements.

All hiring of family accommodation will be subject to the availability of

funds specially allotted for the purposes.

23.25 BLANK.

19
 SECTION 2

GENERAL RESERVE ENGINEER FORCE

APPLICABILITY OF BASIC RULES

26. The provisions in the succeeding paragraph will apply to the members of
the General Reserve Engineer Force ( officers and subordinates) directly
recruited or transferred on deputation. Certain of these paragraphs have either
been reproduced from Civil Service Regulations, Travel Regulations,
Fundamental Rules, Army Instructions/ Orders etc. Or are based on the
provisions contained din the rules mentioned above. A concordance on the
provisions contained in the rules mentioned above. A concordance showing the
paragraph Nos. in this book and the corresponding paragraphs in Civil Service
Regulations, Travel Regulations, Fundamental Rules etc. on which they are based
is given in Annexure 3,. In these cases, the provisions of the basic rules and
orders, as amended from time to time, and the Government decisions and audit
instructions there under hold good.

27. Except where specifically provided otherwise, the personnel of the

General Reserve Engineer Force are governed for purposes of pay, allowances
including traveling allowance, leave, injury benefits and gratuity and assessment
and recovery of rent and allied chargers from persons in occupation of
Government accommodation by the rules applicable to non-industrial Civilians
of the Defence Services.

CLASSIFICATION OF POSTS

28. All posts in the General Reserve Engineer Force shall be classified in
accordance with the Ministry of Personnel Public Grievances and Pension
( Department of Personnel & Trg) Notification No. 13012/1/98 -Estt(D) dated
20th April, 1998 ( reproduced as Annexure 04) as amended from time to time.

CCS ( TEMPORARY SERVICES ) RULES, 1965

29. Subject to the provision of Para 35 all Officers & Supervisory and other
personnel recruited directly will be governed by the provisions of Central Civil
Services ( Temporary Service) Rules 1965, as amended from time to time.

APPOINTING AUTHORITIES

30. Appointment to Group A and B posts in the Force will be made by the
Border Roads Development Board. Appointment to Group C and D posts will be
made by the Director General of Border Roads, who may delegate his powers to
authorities subordinate to him.

20
SCALES OF PAY

31. The scales of pay of gazetted and non-gazetted posts are given in Annexure
8. Age, qualifications etc. of personnel to be appointed to Group C and D posts
shall be as laid down by the Director General of Border Roads with the approval
of Border Road Development Board.

DISCIPLINE

32. (a) Members of the General Reserve Engineer Force will be governed by
the provisions of the Central Civil Services ( Classification Control and
Appeal ) Rules, 1965 as amended from time to time.

(b) Notwithstanding the above, all members of the General Reserve

Engineer Force will be subject to certain provisions of the Army Act 1950,
and Rules made there under as laid down in SROs 329 and 330 of 1960
reproduced as Annexure 5 for purposes of discipline only. When the
offence is such that the provisions of Army Act, 1950 as extended to GREF,
apply for purposes of discipline, it will be open to the appropriate
disciplinary authority under the Army Act, 1950 to proceed under its
provisions. In all other disciplinary cases, the provisions of CC (CC)
Rules, 1965 will apply .

33. The equivalent ranks in the General Reserve Engineer Force and the Army
for purposes of application of the Army Act, 1950 are given in Annexure - 6

34. The powers to be exercised in the application of Army Act, 1950, by the
Officers of the General Reserve Engineer Force are contained in Annexure 7.

PROBATION

35. The initial appointment of officers Supervisory and other personnel will be
temporary. The Officers supervisory and other personnel will be on probation for
the first two years of appointment and on completion of probation, the competent
authority will assess their suitability for continued appointment and pass
appropriate orders either confirming the successful completion of probation or
extending, the probationary period for not more than one year at a time, provided
that the segregate period of probation does not, save for exceptional reasons,
exceeding 4 years. If on the expiry of, or at any time during the period of
probation, the appointing authority does not consider any member, suitable for
continue, he shall be discharged from GREF and no notice will be give therefore.
Where however, it is found that member is suitable only for lower appointment
or lower stage in the time scale applicable to him, the appointing authority may
office him the appropriate grade, or stage in the time scale as the case may be. If
the individual is not willing, he will be permitted as a special case to resign his
appointment or will be discharged from service and no notice will be given
therfore.

21
36. On promotion from one Group to another, and individual will remain on
probation for a period of two yuears, whereafter his suitability for continued
appointment in his promoted post will be assessed and appropriate orders as
aforesaid para 35 passes by the competent authority.

37-40. Blank

22
 SECTION 3

FIXATION OF PAY

GENERAL RULES

41. Unless otherwise provided, the salary of Government servant commence

when he takes charge of the appointment in respect of which it is earned. If the
charge is transferred afternoon, the transfer does not affect Pay and Allowances
until the next day.

42. Unless in any particular case, if be otherwise distinctly provided, the whole
time of a Government servant must be held to be paid for by Government and he
may be employed in any manner required by proper authority within his own
branch of duty without any claim for additional remuneration.

43. Government reserve to themselves the right of changing the rules,

regarding Pay and Allowances and other conditions of service at their discretion
and of interpreting their meaning.

FIXATION OF PAY-DIRECT RECRUITS

44. The initial pay of directly recruitment personnel, gazetted or non-gazetted

will be fixed in accordance with the following principles.

45. The initial pay will normally be fixed at the minimum of the scale of pay of
the post.

46. When an individual is appointed to a post on progressive pay-

(a) (i) If he has not previously officiated in the post, or

(ii)if he has officiated in it but last drew in it, he will draw as
initial pay, the pay of the stage in the progressive scale
next above his present substantive pay, and will draw
increments after the period usually required, and

(b) If he has previously officiated in the post, but his substantive pay
exceeds the pay which he last drew when last officiating he will draw
initial pay equal to that pay and will count for increment in that stage
the period during which he was drawing the said pay.

47. In respect of Central and State Government servants, who are appointed to
posts carrying higher duties and responsibilities in the General Reserve Engineer
Force, through the Union Public Service Commission, the initial pay will be fixed
in accordance with the recommendation, if any, given by the Commissions. In
cases where the Commission do not make any specific recommendation, the

23
initial pay shall be fixed at the sate next above the pay notionally arrived at by
increasing the pay in respect of the post previously held by the individual, in a
substantive, temporary or officiating capacity by one increment at the stage at
which such pay has accrued, subject to the following conditions:-

(i) The post previously held and that to which appointed should not
both be group A posts.
(ii) Fixation of pay made as above will not be altered on enhancement,
on any account in the substantive pay.
(iii) If the individual was drawing immediately prior to his appointment
the maximum of the scale, his pay shall be fixed in the new scale
only at the stage next above such maximum.

48. The initial pay of non-gazetted personnel directly recruited may be fixed at
a stage higher than the minimum of the prescribed scale up to the limits laid
down in Column 3 of the Table in Annexure 8, depending on their proficiency
and experience, to be determined, as far as possible, by trade test.

49. The Director General, Border roads or any other officer not below the rank
of Lt. Col. / Superintending Engineer authorized by him shall decide the stage at
which the initial pay should be fixed as in the preceding paragraphs.

FIXATION OF PAY- DEPUTATIONISTS

50. The pay of Government servants, gazetted and non-gazetted, on

deputation, will be fixed after the individual exercises his option in accordance
with the provisions of para 125.

When and individual elects, under par 125, the scale of pay of the post
which he is deputed, his pay will be fixed under the normal rules, subject to the
provision of para 129.

51. The initial pay of persons directly appointed to gazetted posts will be fixed
by BRDB; in respect of others by the respective appointing authority.

FIXATION OF PAY- RE-EMPLOYED PENSIONERS

52. The initial pay of pensioners ( civil and military) re- employed in the
Gazetted posts will be fixed by the BRDB.

53. The initial pay of pensioners re-employed in non-gazetted posts will be

fixed by the DGBR or by an appointing authority under him of rank not below a
Lt. Col. Or Superintending Engineer.

54. The following rules will apply in fixing the pay of pensioner including
those who were pensioned off or retired on Contributory Provident Fund and
from service of State Governments or local bodies etc. administered by

24
Government. These rules will not apply to persons who had retired from local
bodies, such as Municipal Corporations which are not administrated
Government.

55. The initial pay should be fixed at the minimum of the stage of the scale of
pay of the post. In cases where it is felt that such fixation of initial pay will cause
undue hardship, the pay may be fixed at a higher stage by allowing one increment
for each year of service which the pensioner had rendered before retirement in a
post not lower than that in which he is re-employed.

56. If the post in which a person is re-employed carries a biennial rate of

increment, only half the service of the pensioner in equivalent or higher post with
annual increment shall be taken into account for fixation of pay as above.

57. One increment for each year of service put in an equivalent or higher post
shall be allowed by adding the number of increments to the minimum of the
prescribed scale. The fact that the pensioner entered the scale of the pre-
retirement post at a higher stage because of his having held a substantive post in
a lower scale should be ignored.

58. The comparison of the posts for giving a higher start under this para shall
normally be on the basis of scale of pay. But as the scales of pay under the State
Government are generally lower than those under the Government of India,
comparison of posts under the State and Central Government may be made with
reference to the duties and responsibilities attached to the posts.

59. In addition to the initial pay fixed, the pensioner may be permitted to draw
separately any pension sanctioned to him and to retain any other form of
retirement benefit for which he is eligible e.g. Government’s contribution to a
Contributory Provident Fund, gratuity, commuted value of pension etc. provided
that the total amount of initial pay plus the gross amount pension and / or the
pension equivalent of other form of retirement benefit does not exceed:

(i) the pay he drew before his retirement ( per- retirement pay), or
( ii) Rs. 3,000/- whichever is less

60. For the of para 59, pension as under shall be ignored. In respect of
pensioners who had retired before attaining the age of 55 and re-employed after
16.01.654, the actual pension drawn in the case of pensions not exceeding Rs. 50
p.m. and the first Rs. 50 in cases exceeding ;this limit will be ignored. No amount
of pension shall be ignored in respect of pensioners who had retired after the age
of 55.

61. In all cases where either of the limits mentioned in pare 59 is exceeded,
the pension and other retirement benefits may be paid in full and the necessary
adjustments made in the pay so as to ensure that the total of pay and pensionary
befits is within the prescribed limits.

25
62. Where, after the pay is fixed at the minimum or any higher stage, it is
reduced below the minimum as a result of the said adjustments, increase in pay
may be allowed after each year of service at the rates of increment admissible, as
if the pay had been fixed at the minimum or the higher stage as the case may be.

63. In the case of civilian pensioners, pay last drawn before retirement will be
taken to be the substantive pay plus special pay, if any. Pay drawn in an
officiating appointment or in a tenure post may be taken into account if it was
drawn continuously for at least one year before retirement. In the case of service
pensioners, pay to be taken into account will be pay of the substantive or acting
rank as the case may be.

64. For the purpose determining the pre-retirement pay of re-employed

Military, Naval and Air Force Pensioners the following items of emoluments will
respectively be taken into account:

ARMY ( JCOs NCOs ORs)

NAVY ( CPOs, Pos, LS AB/OD)
OLDPAY
OLD PAYCODE
CODE NEWNEWPAY
PAYCODE
CODE
Basic Pay
Basic pay (Pay including deferredDeferred
Pay ( including pay )
Non-Substantive pay Pay)
Grade/ trade……………..
Good Conduct Pay technical Rank
Good Appointment
Conduct pay Pay
corps Pay
War Service Increment Higher Pt. II
Good service / Pay Increments
Qualification Pay of pay for
Deferred Pay length of service
Proficiency Pay Good Service Pay
Special Proficiency
AIR FORCEPay ( MWOs, WOs, SNGOs, AIRMEN)
War
Old Service
Pay CodeIncrements New Pay Code
Deferred
Basic paypay (Pay including deferred pay )
Personal Allowances( Ris/ Sub
Good Service/ Good Conduct PayMajor)
Extra Duty PayPay, Badge Pay
Air proficiency
War Service Increment

65. In the case of service pensioners in receipt of disability pension which

contains and element of service pension only, the service element out of the
disability pension will be taken into account for the purpose of fixation of pay
under these orders.

66. Pensioners of the Government of Burma and Pakistan are not to be viewed
as pensioners of ht foreign Government and their pension will be taken into
account while fixing their pay in the civil posts. The cases of pensioners in receipt
of pension from the foreign Government will be examined by government on
merits.

67. Allowances such as OBI allowances, Gallantry award and Jangi Inam are
not be treated as part of pension for purposes of fixation of pay of military re-

26
employed pensioners. Personal allowances, however, will be treated apart of
pension.

68. Every appointment of re-employed pensioners from one cadre to another

or promotion/ revision from one post to another will be treated as a fresh
appointment and pay will be fixed each time under these orders as if there-
employment is made for the first time.

69. Special pay granted for specially arduous nature of duties ( including non-
practicing allowance granted to doctors) or for additions to work or responsibility
or for unhealthiness of the place of work will be taken into account in
determining pre-retirement pay. Personal pay granted for loss of substantive pay
will be taken into account irrespective of the period it was drawn prior to
retirement.

70. In respect of posts for which personnel with the requisite qualifications
and experience are not available and it is found necessary to recruit a pensioner
for service at a place situated a considerable distance form his home town, the
restriction that initial pay on re-employment plus pension should not exceed the
last pay drawn may be relaxed to the extent indicated below:

(i) Initial pay on re-employment plus pension /pension equivalent of

other retirement benefits should not exceed the pay last drawn
before retirement by more than Rs. 250.

(ii) The total of initial pay on re-employment as fixed under para 55

and above plus gross pension/ pension equivalent of other
retirement benefits should Rs. 1000/-

71. In cases where pay under para 70 is fixed by authorities lower than Border
Road Development Board, the initial pay plus gross pension / pension equivalent
of other retirement benefits shall not exceed the last pay drawn by more Rs. 150.

72. The relaxation referred to in the preceding paras is applicable only to cases
where the pensioner has retired on a superannuation pension or after reaching
the age of compulsory retirement or on completion of tenure of an appointment,
as the case may be.

73. In cases where the minimum pay of the post in which the pensioner is
re-employed is more than the last pay drawn, the pensioner concerned may be
allowed the minimum of the prescribed scale of the post less pension and pension
equivalent of other retirement benefits.

74. Where the restriction that pay on re-employment plus gross pension/
pension equivalent of other retirement benefits should not exceed the last pay
drawn has to be relaxed in circumstances other than those mentioned in pars 70
and 73 above, the approval of the Ministry of Finance ( Defence ) should be
obtained in each individual case.

27
75. Once the initial pay of a re-employed pensioner has been fixed in the
manner indicated above, he may be allowed to draw normal increments in the
time-scale of the post to which he is appointed provided that the pay and gross
pension/pension equivalent of other retirement benefits taken together do not
any time exceed Rs. 3,000/- per month.

76. For the correct determination of pay, the competent authority shall obtain
the following information from the Audit Officer who reported on the title to
pension:

(i) Post held substantively on the date of retirement and substantive

pay in that post together with scale of pay.

(ii) Other posts, if any, held in an officiating capacity on the date of

retirement and officiating pay drawn in the post together with scale
of pay

(iii) In the case of (ii) the dates of actual officiation

(iv) (a) Special pay, personal pay, and deputation allowance, if any,
drawn on the date of retirement and the period for which it is
drawn continuously

(b) The position counted as emoluments for pension should be

indicated

(b) In the case of special pay, drawn in a substantive post,

whether it is a part of the prescribed scale of that post and included
in the relevant pay schedule.

(v) Gross pension including amount commuted with the particulars of

Pension Payment Order

(vi) Death –cum- Retirement or other gratuity and pension equivalent

thereof

(vii) Government contribution to Contributory Provident fund with

interest and pension equivalent thereof, the Contributory Provident
Fund Account Number previously allotted and the particulars of the
authority issued by the previous Audit/ pay and Accounts Officer.

77. After getting the above information, the competent authority should fix
the pay under the rules in the preceding paragraphs and communicate the pay
fixed to the Accounts Officer. He shall also furnish to the Accounts Officer
particulars of equivalent / higher posts held by the re-employed pensioner which
were taken into account for giving a higher starting salary under para 58 above.

28
78. Pending fixation of pay as in the foregoing rules, the appointing authority
any authorize payment to the re-employed pensioner on a provisional basis for a
maximum period for six months. The appointing authority will be responsible for
ensuring that the provisional pay authorized is not likely to exceed the correct pay
that may become admissible. For this purpose, he should take the maximum
pension and gratuity that might be admissible on the basis of the last pay drawn.

79. An undertaking for refunding any amount that might be overpaid as a

result of provisional fixation of pay should be obtained from the re-employed
pensioner.

80. To enable audit authorities to check that Prima facie the rate of provisional
pay has been correctly fixed, the appointing authority while issuing sanction for
provisional payments of any to re-employed personnel should furnish the
following information to the Accounts Officer concerned:

(i) Date of birth

(ii) Date of re-employment
(iii) Post in which re-employed with scale of pay
(iv) Substantive pay on the date of retirement together with scale of pay
(v) Substantive pay on the date of retirement together with scale of pay
and periods of actual officiation

(vi) Officiating/ action pay, if any, on the date of retirement together

with scale of pay and periods of actual officiation

(vii) Details of service rendered before retirement in posts not lower that
that in which re-employed.

(viii) Gross pension including amount commuted with particulars of

pension payment order, and that amount of Disability/ Invalid
pension, if any, included in the Gross Pension.

(ix) Death-cum-retirement gratuity and pension equivalent thereof.

(x) Government contribution to the Contribution to the Contributory

Provident Fund with interest and pension equivalent thereof with
account number etc.

INCREMENTS

81. An increment accrues on the first of the month in which it falls due under
the operation of the normal rules and orders regulating increments.

An increment shall ordinarily be drawn as a matter of course, unless it is

withheld by appointing authority . In ordering the withholding authority shall

29
state the period for which it is withheld and whether the postponement shall have
the effect of postponing future increments.

82. Where an efficiency bar is prescribed in a time – scale of pay, the

increment next above the bar shall not be given without the specific sanction of
the appointing authority.

83. On each occasion on which an individual is allowed to pass an efficiency

bar which had been previously enforced against enforce against him , he should
come on to the time scale at such a stage as the appointing authority may fix for
him, provided that the pay so fixed shall not exceed the pay which he would have
drawn had he not been held up at efficiency bar.

84. The case of all individuals held up at an efficiency bar should be reviewed
annually with a view to determine whether the quality of their work has improved
and generally whether the defects for which they were stopped at the bar have
been remedied, to an extent sufficient to warrant the removal of the bar.

85. All duty in a post on a time –scale of pay counts towards increment in that
time-scale.
Service in another post, other than a post carrying less pay, in a
substantive or officiating capacity, shall count for increment both in the original
and in the new post.

86. All leave other than extraordinary leave taken otherwise that on medical
certificates shall count for increment. Government may, in any case in which it is
considered that the extraordinary leave shall be counted for increment.

87. For the purpose of this rule, the extraordinary leave taken by the
individual, either temporary/officiating or permanent, should be covered by
proper medical certificate. Only the period of extraordinary leave covered by
medical certificate would count for increment. In the case of a temporary/
officiating Government servant, a certificate from the leave sanctioning authority
that the individual concerned would have continued to officiate in that post but
for his proceeding on extraordinary leave would be necessary.

88. If a Government servant while officiating in a post or holding a temporary

post is appointed to officiate in a higher post or to hold a higher temporary
service in the higher post, shall, if he is reappointed to the lower post, count for
increment in the time-scale applicable to the lower post. The period of officiating
service in the higher post which counts for increment in the lower post shall be
restricted to the period during which the Government servant would have
officiated in the lower post but for his appointment in the higher post.

89. The officiating or temporary service in the higher post will also include
earned leave up to a maximum of 120 days taken at a time, provided it is certified
by the appointing authority that the Government servant concerned would have

30
actually officiated in the higher post but for his proceeding on leave. This
certificate is not necessary in the case quassi-permanent employee.

90. A Government servant reduced to as appointed on account of misconduct

or inefficiency, cannot, without the sanction of the authority by whom he is
reinstated or promoted, count for increments previous service in a grade or
appointment from which he was reduced.

91. The authority which orders the transfer of a Government servant as a

penalty from a higher to a lower grade or post may fix his pay at any stage but
not exceeding the pay the individual would have drawn had he not held the
higher post.

92. Once the pay is fixed in the lower post as above, the regulation of
increments in the lower post will be made in the normal manner unless the
increment in the lower post is also withheld.

93. In case of reduction to a lower post or grade, the competent authority

mayor may not specify the period for which the reduction will be effective. If he
specifies that period, he shall also specify whether and if so, the extent wot which
the period of reduction will operate to postpone future increments on restoration.
The fixation of pay in the higher post on restoration shall be subject to the rules
regarding crossing of efficiency bar, if any. In case where the competent authority
specifies the period for which the reduction will be operative, pay will be fixed in
the normal manner on restoration.

In cases of reduction to a lower stage in the time-scale, the period of

reduction and whether such reduction will operate to postpone future increments
have necessarily to be specified. Every order passed by a competent authority
imposing the penalty of reduction to a lower stage should indicate:

(i) the date from which it will take effect and the period ( in terms of
years and months) for which the penalty shall be operative;
(ii) the stage in the time-scale ( in terms of rupees) to which the
Government servant is reduced; and
(iii) the extent ( in terms of months) , if any, to which the period
referred to at (i) above should operate to postpones future
increments.

The reduction to a lower stage is not permissible either for an unspecified

period or as a permanent measure. Also, when a Government servant is reduced
to a particular stage, his pay will remain constant at that stage for the entire
period of reduction.

On reinstatement, the pay of the Government servant will be fixed in

accordance with the orders of the competent authority. If the order of reduction
lays down that the period of reduction shall not operate to postpone future
increments, the individual should be allowed a pay which he would have drawn in

31
the normal course but for the reduction, subject to the rules regarding crossing of
efficiency bar, if any. If the orders specify that the period of reductions was to
operate to postpone future increments for any specified period, the pay which
the increments were to be postponed as periods not counting for increments.

94. Where an order of withholding of increment of a Government servant or

his reduction to a lower service, grade or post or to a lower time-scale or to a
lower stage in a time-scale, is set aside or modified by a competent authority on
appeal or review, the pay of the individual shall be regulated in the following
manner:

( a) If the said order is set aside, he shall be give, for the period such order
as has been force, the difference between the pay to which he would have
been entitled had that order not been made and the pay he had actually
drawn.

(b) If the said order is modified, the pay shall be regulated as if the order
as so modified had been made in the first instance.

Explanation- if the pay drawn by an individual in respect of any period

prior to the issue of the orders of the competent authority under this rule is
revised, leave salary and allowances ( other that traveling allowances), if any,
admissible to him during that period shall be revised on the basis of the revised
pay.

ENTITLEMENT WHILE UNDER SUSPENSION

95. A Government servant under suspension shall be entitled to subsistence

allowances equal to the leave salary which he would have drawn if he had been on
furlough on half average salary or leave on half pay and, in addition, dearness
allowance based on such leave salary.

96. When the period of suspension exceeds twelve months, the authority
which issued the suspension order may vary the amount of subsistence allowance
for any periods subsequent to the first twelve months as under.

97. It may be increases or decreased by a suitable amount not exceeding 50

per cent of the subsidence allowances admissible during the first 12 months. If, in
the opinion of the authority, the period of suspension has been prolonged for
reasons not directly attributable and directly attributable to the individual
respectively. The reason in support of the action by the authority should be
recorded in writing. The rate of dearness allowance will be bases on the actual
subsistence allowance submitted to the individual.

98. In addition to the above, the individual may be admitted other

compensatory allowances, if any, of which he was in receipt on the date of
suspension, provided the competent authority is satisfied that the individual
continues to meet the expenditure for which the allowances has been granted.

32
99. No payment under the above para may be made, unless the individual
furnishes the certificate that he is not engaged in any other employment,
profession, business or vocation. The certificate should be countersigned by the
OC of the unit to which he is attached during suspension in token of having
satisfied himself of its correctness.

100. The following deductions should be enforced from the subsistence

allowances:-

(a) Income-tax ( Provided the employee’s yearly income calculated with

reference to subsistence allowances is taxable)

(b) House rent and allied charges, that is, electricity, water, furniture etc.

(c) Repayments of loans and advances taken from Government , at such

rates as the suspending authority may decide.

101. The following deductions cannot be made from the subsistence allowances
of the individual:

(i) Premium of Postal Life Insurance Policy

(ii) Amounts due to Co-operative Stores etc.

(iii) Refund of advances taken for General Provident Fund

(iv) Subscription to General Provident Fund

(v) Amounts due on court attachment

(vi) Recoveries of loss for which the individual is responsible

102. In the case of items at (i) to (iii) of the preceding paragraph, recoveries
could be made with the written consent of the individual

103. Recoveries of overpayments could be made from the subsistence

allowances but the suspending authority will decide whether such recoveries
should be made in full or in part of whether it should be wholly held in abeyance
depending on the circumstances of each case.

ENTITLEMENT ON RE-INSTATEMENT

104 The salary of a Government servant who is dismissed or removed shall

cease from the date of his dismissal or removal. When a Government servant who
has been dismissed, removed or suspended is reinstated or would have been
reinstated but for his retirement on superannuation while under suspension, the
authority competent to reinstate the individual shall make a specific order

33
regarding the Pay and Allowances to be paid to the individual for the period of his
absence from duty or for the period of suspension ending with the date of his
retirement on superannuation and whether or not the said period shall be treated
as period spend on duty.

105. If the competent authority decides that the Government servant has been
fully exonerated or the suspension was wholly unjustified, the individual shall be
given the full Pay and Allowances to which he would have been entitled had he
not been dismissed, removed, compulsorily retired or suspended. The period of
absence from duty shall be treated as period spent on duty for all purposes.

106. In other cases, the Government servant shall be given such proportion of
the Pay and Allowances as the competent authority may decide. Such pay and
allowances shall not be less than the subsistence and other allowances admissible
to the individual. The period of absence from duty shall not be treated as period
spent on duty unless the Competent authority specifically decides that it shall be
so treated for any particular purpose. If the individual desires, the competent
authority may direct that the period of absence from duty shall be converted into
leave of any kind due and admissible to the individual.

107. A Government servant against whom a criminal charge or proceedings for

arrest for debt is pending should be placed under suspension by a specific order
to this effect during periods when he is not actually detained in custody or
imprisoned, if the charge made or proceedings taken is connected with his official
position or is likely to embarrass him in the discharge of his duties or if it involves
moral turpitude. The Pay and Allowances of the individual in these cases will be
regulated in accordance with preceding paragraph.

108.115 Blank.

SECTION 4

PERSONNEL ALLOWANCES

DEARNESS ALLOWANCE

116. Officers and others shall draw dearness allowances as admissible to other
Central Government employees as notified from time to time by Ministry of
Finance, Department of Expenditure

117. No portion of dearness allowances will be treated as pay for any purpose.

118. Dearness allowances will be regulated during leave on the basis of leave
salary.

34
119. No reduction in the rates of dearness allowance will be made on account
of free ration and accommodation provided to the members of the Force.

120. State Government servants on deputation to the Force electing to draw

their parent department scales of pay plus deputation allowances, may draw
dearness allowance at the rate sanctioned by the State Government concerned.

DEPUTATION ALLOWANCE

121. Officers and others transferred to the Force on deputation will be entitled
to a deputation allowance of 20 per cent of their basic pay, subject to a minimum
of Rs. 50/- p.m. a maximum of Rs. 300/- p.m.

Note 1:- Group D personnel will not brought on deputation .

Note 2:- Deputation allowance is not admissible to officers and
supervisory staff transferred from Defence Service Establishments:-

(i) While serving at HQrs office of the Director General of

Border Roads , New Delhi

(ii) While in receipt of special compensatory allowance under

para 130 et. Seq.

122. Deputation (duty) allowance is an allowance given, in addition to pay or

salary, to an individual deputed on a temporary basis to other Governments,
departments or bodies wholly or substantially owned by Government. The
deputation should be outside the regular line of duties of the Individual and
should involve decided increase of work or responsibility.

123. Appointment of serving Government servants made either by promotion

or by direct recruitment in competition with open market candidates will not be
regarded as on deputation.

124. The question whether the transfer is outside the regular line is one to be
decided by the authority which controls the service or post from which the
individual is transferred.

125. Government servant on deputation may elect to draw either the pay in the
scale of pay of the post to which he is posted, or his basic pay in his parent
department plus, deputation allowance. The option once exercised shall be final,
except that on each occasion an employee receives proforma promotion in his
department under the ‘next below’ rule or is reverted to a lower grade in his
department, or is appointed to another grade, a fresh option will be given to him.

126. Basic pay for the above purpose shall mean the pay drawn in the scale of
pay of the substantive appointment held or the pay in the scale of pay of the

35
officiating appointment in the parent cadre, provided the officiating appointment
indefinitely.

127. Personal pay, if any, drawn by an individual in his parent department may
be allowed in addition to deputation allowances. Special pay drawn by an
individual in his parent department shall form part of basis pay provided:

(i) the appointment to which the special pay is attached is not a tenure
appointment .
(ii) the special pay forms of the prescribed pay scale.

128. The deputation allowances shall be sp restricted that the basic pay of the
individual in his department from time to time plus the deputation allowances
does not exceed the maximum of the scale of pay of the post held on deputation.
No deputation allowance shall be admissible from the date that his basic pay in
his department either equals or exceeds the maximum of the scale of pay of the
post which he holds on deputation. The cases of such individuals should be
considered for reversion to their parent department within a period of six
months.

129. Where the minimum of the scale of pay of the deputation post is in excess
of the individual’s basic pay plus deputation allowance, the pay allowed to the
individual should not exceed his basic pay by more that the amounts below:-

(a) for individual in receipt of basic pay above Rs. 750 p.m.-25% of basic
pay or Rs. 225 whichever is more

(b) for individuals in receipt of basic pay above Rs. 300 and upto Rs. 750
p.m.- 30% of basic pay or Rs. 100 whichever is more.

(c) For individuals in receipt of basic pay upto Rs. 300 p.m.- 33.1/3 % of
basic pay.

SPECIAL COMPENSATORY ALLOWANCE

130. Civilian employees of Group ‘A’, ‘B’ , ‘C’ and ‘D’ ( including pioneer and
allied categories) of the General Reserve Engineer Force shall draw Special
Compensatory Allowance a the same rates and terms and conditions as
applicable to other Central Govt. Civilian Employees sanctioned vide Ministry of
Finance, Department of Expenditure office OM No. 3/1/98-E-II (B) dated 20 th
July, 1998. Persons drawing any of the admissible Special Compensatory
Allowance in addition.

Civilian officers/ subordinates of GREF shall draw composite Hill

Compensatory Allowances now termed as Special Compensatory ( Hill Areas)
Allowance on the terms and conditions as applicable to other Central
Government civilian Employees as sanctioned vide Ministry of Finance,
Department of Expenditure OM nO. 4(3)/97-E-II(B) dated 17 August, 1998

36
subject to the conditions that where the Special Compensatory Allowance is
admissible, Composite Hill Compensatory Allowance will not be admissible.

Civilian officers/ subordinates of General Reserve Engineer Force serving

in North Eastern Region and Andaman & Nicobar Islands are also entitled to
draw special ( Duty ) Allowances on the same terms and conditions as sanctioned
Ministry of Finance ( Department of Expenditure) OM No. 11(2)/97-E-II (B)
dated 22nd July, 1998.

131. Special Compensatory Allowances shall not be admissible:-

(i) in addition to deputation allowance

Note:-Such portion of the Compensatory Allowance which is equal to

deputation allowance that would have been otherwise admissible under
rules would be treated as deputation allowance for the specific purpose of
Computing leave salary under rules, while the deputationist are on leave.

132. The members of the Force will be entitled to Special Compensatory

Allowances during leave upto 120 days and during temporary duty upto 90 days,
provided that on expiry of leave/ temporary duty they are posted within the same
or another SCA area, subject to other terms and conditions applicable to similar
concession enjoyed by the Central Govt. Employees.

133. Special Compensatory Allowances may be drawn upto a maximum of 15

days during joining time on transfer from one unit/formation to another
provided that the person is entitled to such allowances at both the stations. If the
rates in two appointments/ stains differ, he will draw the lower rate only. When
the joining time is preceded or followed by leave, the SCA will be drawn during
joining time in addition to the SCA as admissible during leave vide para 132
above.

134. Civilian Officers and subordinates of GREF serving with Project Dantak in
Bhutan are entitled to draw Bhutan Compensatory Allowance. Difficult Area
Allowance and Children’s Education Allowance at the rates, conditions and with
effect from date as specified in Govt. of India, Ministry of Surface Transport,
BRDB letter No. F 81(32)/81 ESTT/17084/BCA/DGBR/E2A(T&C) dated 12
January, 1989 as amended from time to time.

Authy:- BRDB No. BRDB/03/87/96-GE I dated 04th October, 99.

OUTFIT ALLOWANCES

135. To equip themselves with the prescribed items of clothing, Officers shall
on appointment in GREF , be granted an initial outfit allowance of Rs. 600
provided that:-

37
 (a) an officer who is initially appointed for one year will be paid Rs. 300 on
appointment and the balance of Rs. 300 in the 2 nd year in case his
services are extended for a period of minimum of 2 years, and
(b) an officer who is initially appointed for less than a year will be paid Rs.
150 on appointment, another Rs. 150 on his services begin extended
upto one year, and the balance of Rs. 300 in case his services are
extended upto for a minimum of 2 years.

136. Officers will received a Renewal Outfit allowance @ Rs. 140.00 every year
with effect from 1.08.75 after four years of service commencing from the date of
their appointment as Gazzetted officer in GREF . Those who have already
completed four years or more on 1.08.75 will be eligible for the grant with effect
from that date. This allowance wile, however, not be admissible to those who
become eligible to it whilst on leave pending retirement.

UNIFORM MAINTENANCE ALLOWANCE FOR OFFICERS

136-A. Officers will be granted a Uniform Maintenance Allowance for

Maintenance of Uniform and other items of outfit as per the rates and with effect
from the dates noted against the category of officers:-

(a) Group ‘A’ Officers Rs. 30.00 per head per month w.e.f 1 Jan, 1981
(b) Group ‘ B’ Officers Rs. 20 per head per month w.e.f. 18 th Nov. 1982

Payment of Uniform Maintenance Allowance will also be made to Group

‘A’ and ‘B’ officers during the period of their leave and joining time subject to a
maximum period of 120 days at a time. The Uniform Maintenance Allowance will
not be admissible to the officers during their period of suspension.

137. Officers who are permitted to leave the service own request or at the
request of their parent department will be required to refund initial or Renewal
Outfit Allowance drawn by them as under:-

(a) Refund if Initial outfit allowance by Officers recruitment / extended for 3

years:-
(i) Officers who leave after 18 months but less than 2 years of service –
25% of the total allowance drawn
(ii) Officers who leave after 1 year but less than 18 months’ service –
50% of the total allowance drawn
(iii) Officers who leave before serving for 1 year- full amount

(b) “ Officers appointed for a period of 1 year of less will be required to refund
the entire outfit allowance paid to them in case they leave the service
before completion of 6 months”.
(c) Officers who draw Renewal Outfit Allowance vide para 136 above will also
be required to refund the entire amount if they leave service before

38
 completion of 6 months from the date of grant of Renewal Outfit
Allowance.

NON-PRACTICING ALLOWANCE TO MEDICAL OFFICERS

138. The Civil Medical Officers of General Reserve Engineer Force be paid Non-
practicing allowance at the rate of 25 percent of their Basic Pay subject to the
condition that pay plus Non-practicing allowance does not exceed to Rs. 29,500/-
per month. The revised rate would be effective from the date an employee draws
pay in the revised scale applicable to him in accordance with he provisions of the
Central Services ( Revised Pay) Rules 1997.

Note-(1) The Non-parasitizing allowance at the revised rates would be admissible only
in those medical posts for which a medical qualification recognized under the Indian
Medical Council Act, 1956 or under, the Dentists Act 1948 has been prescribed, as an
essential qualification and to which the Non-parasitizing allowance is attached at
present.

(2) The non-parasitizing allowance will be treated as ‘pay’ for all service matters. In
other words the non-parasitizing allowance will be taken into account for calculating
DA, entitlement of TA/DA and other allowances as well as for calculation of retirement
benefits.

CHILDREN’S EDUCATION ALLOWANCE, RE-IMBURSEMENT OF

TUITION FEES AND PAYMENT OF HOSTEL SUBSIDY

139. The member of the Force will be entitled to Children’s Education

Allowance, Re-imbursement of Tuition Fees and payment of Hostel Subsidy as
sanctioned to the Civilians paid from Defence Services Estimates from time to
time.

SPECIAL PAY FOR GROUP D STAFF EMPLOYED AS OPERATORS ON

GESTETNER MACHINES

140. Group D employees will be entitled to the grant of special pay at 20/- p.m.
w.e,f 1.01.86 or from the date an employee draws pay in the revised scale for pay
as applicable in accordance with CCS(RP) Rules 1986. when employed as
operators on duplicating machines irrespective of the make of the machine
provided it is of the rotary type. The special pay will be sanctioned by Director
General of Border Roads and will not be admissible to more than one individual
for each machine.

141-150. Blank

39
 SECTION 5

UNIT ALLOWANCES

AMENITY GRANT

151. (i) Per capita grants at the following rates will be drawn by units for
meeting the expenditure on amenities to all members of GREF excluding
officers:-

a. Unit with strength upto 100 Rs. 15/- per capita

b. Unit strength in between 101-200 Rs. 10 per capita subject to
minimum of Rs. 1500/-
c. Unit strength in between 201-800 Rs. 8/- per capita subject to a
minimum of Rs. 2000/-
d. Unit strength 801 and above Rs. 5 per capita subject to a
minimum of Rs. 6400/-

(ii) The per capita grants referred to in clauses ( a) to (b) above will be drawn
by the units as stated below:-

(i) All units in existences on 1st April and those raised during the 1st half of
a financial year - Full rate
(ii) All units raised during second half of a financial year- Half the rate

(iii) Except to the extent stated above the other conditions contained in AI
106/76 dated 11 December, 1976 as amended form time to time will apply.

(iv) This amended will take effect form 1st April, 1998 onwards.

152. The Chief Engineers will in addition to the above draw a sum of fifty paisa
per head per annum in respect of all the members of the force serving in units
and formations under his administrative control on 1st October every year for
supplementing the amenity, at his discretion.

153. The grant will be drawn by units as stated below:-

(a) All units in existence on 1 st April and raised during the first half of the
financial year- Full rates.

(c) All units raised during the second half of the financial year- Half rates

154. These grants will finance the provisions of sports gear, indoor games,
literature radios, gramophones, records, musical instruments and anything that

40
helps in the well being and morale of the personnel provided these are not
supplied by Government and the personnel themselves cannot purchase them.

155. The claim for the grant will be based on the authorized establishment of
the units which must be indicated on the contingent bill.
156. Raising centre will draw a grant based on its permanent establishment and
the number of troops that passed through the centre during the six months
proceeding the date of the claim.

157. Stores and equipment to be financed out of the grant will be purchased
from the open market. The unexpanded balance of amenity grants on the 31 st
Match of a financial year will be paid into the treasury for credit to Government.

158. Serviceable/ unserviceable stores and equipment purchased form the

grant will be disposed of to the best advantage of the State and the sale proceeds
credited to Government.

ALLOWANCES FOR RECCE PARTY

159. An allowance of Rs. 8 per head per day is admissible to officers and
personnel for he Force and defence Services, detailed for reconnaissance of road
projects for periods exceeding six days at a time, to cover the cost of extra rations
required. This allowance will not be admissible in areas where daily is admissible.

MESSES

160. Field service Messes may be sanctioned by the Director General of Border
Roads in respect of Service Officers and JCOs and Civilians of corresponding
status of military and GREF units/ formations, provided:

(i) that he is satisfied that such messes are essential in the interest of
service for the Unit/ formations Headquarters concerned and (ii) that a
number of small messes which could conveniently be amalgamated are not
separately established.

TENTAGE- MONETARY GRANTS FOR INITIAL EQUIPMENT

161. Issue of tentage and monetary grants for the initial equipment of the
under mentioned messes will be regulated under the orders of the DGBR as per
the scale given below:-

(a) OFFICERS

SCALE OF MAXIMUM MONETARY GRANTS

Rs.
MESS OF 1 TO 2 OFFICERS 500
MESS OF 3 TO 5 OFFICERS 1,000

41
 MESS OF 6 TO 15 OFFICERS 2,000
MESS OF 16 TO 25 OFFICERS 3,000
MESS OF 26 TO 30 OFFICERS 3,500
MESS OF 31 TO 40 OFFICERS 4,000
MESS OF 41 TO MORE OFFICERS 5,000

SCALE OF TENTAGE
No. of officers in the 5 or 6-10 11-15 16-20 21-30 31
mess less upwards
Tents 180 Ibs double (A)1 2 2 3 4 5
fly (A)
Tents 80/112 Ibs B(2) B(2) (C)3 (C)3 (C)3 (D) 6
Screen Latrine 1 1 2 2 3 4

NOTES

( A) for mess

(B) One for mess servants, one for cooking. Two tents 40 Ibs ( Double fly )
may be demanded in lieu of one 80 Ibs tent for mess servants, if double fly
tentage is recommended by medical authorities

(C) One for mess servants, one for cooking, one for stores two tents 40 Ibs
( Double fly ) may be demanded in lieu of one 80 Ibs tent for mess
servants, if double fly tentage is recommended by medical authorities

(D) Two for mess servants, two for cooking, two for stores, two tents 40
Ibs ( Double fly ) may be demanded in lieu of one 80 Ibs tent for mess
servants, if double fly tentage is recommended by medical authorities

(b) Messes for JCO’s and Civilians of corresponding status of units / Formations
headquarters

The maximum scale of monetary grants and tentage will be as follows :

No. of JCOs Civilians 1-3 4-5 6-10 11-15 16-20 21-30 31-40
Monetary grants Rs. 200 300 500 650 800 1000 1200
Tents 180 Ibs - - 1 1 2 2 3
Tents 80/112 Ibs 2 2 2 2 (A) 3 (A)3 B(5)

(A) One for cooking, one for stores and one for servants
(B) One for cooking, two for stores and two for mess servants.
Unserviceable tents IP 112 Ibs will be used for Cook Houses

42
162. The monetary grant and tentage at the scale laid down in the preceding
paragraphs will be calculated with reference to the authorized establishment of
the personnel concerned.

163. In cases where the authorized strength is increased subsequently

additional monetary grant based on the increases strength will be regulated
suitably pro rata as per scales.

164. In case of officers, messes, amount arrived at as above, will however, be

decreased by the amount equal 1/12 th of the average mess maintenance allowance
already drawn.

MESS MAINTENANCE ALLOWANCE

165. Mess Maintenance allowance for each office will be drawn at the following
rates, based on the authorized strength of the unit or formation concerned, for
such periods as the messes are actually formed and maintained.

Rs. 40/- per month for the first 10 officers

Rs. 30/- per month for the next 15 officers
Rs. 15/- per month for each offices in excess of 25

FUNERAL EXPENSES

166. In the event of death while in service of any member of the Force
expenditure subject to a maximum of Rs. 1000( Rupees one thousand only) may
be incurred on the funeral of the individual. The amount will be drawn when the
funeral is undertaken by the Border Roads authorities concerned and will include
expenses incurred on transport, cost of fuel etc:-

(i) The expenditure involved will be dubitable to the project in which

individual had been employed
(ii) This will take effect form 01 January, 1999

ENTERTAINMENT GRANT

167. An entertainment grant amountg to Rs. 5000/- for a financial year will be
placed at the disposal of Chief Engineers Projects ( Chief Engineers / Brigadier )
for entertainment of VIPs and high ranking Officers during their visit to the
Projects.

The entertainment grant in the case of a CE of the project that is raised

during the course of a financial year, will be regulated on a proportionate basis.

The entertainment grant will be expended at the discretion of the Chief

Engineers concerned. A simple account of expenditure incurred out of the grant,
duly supported by necessary vouchers, will be maintained which will be subject to
audit by the Accounts Officer concerned Projects.

43
 The unspent balance at the end of the financial year or on disbandment
will lapse to the Govt.

The expenditure involved will be debited to the Project concerned under

the appropriate head of account.

168.170 BLANK

44
 SECTION 6

OTHER CONCESSIONS

RATIONS AND ACCOMMODATIONS

171. Members of the Force, will, while on duty, be entitled to Free Ration and
Free Single accommodation of simple type together with lighting and domestic
water supply as mentioned in succeeding sub-paras. The scale of rations shall be
as laid down in Annexure 10. The substitute provided for in the scale shall be
issued only when the standard items or any other fresh substitutes are not
available and shall be made a the discretion of the DGBR or the officers
authorized by him.

Free rations as laid down in Annexure 10 of Ration Money at the rates as

prescribed by the Govt. from time to time are authorized to all GREF personnel
and offices upto the level of Additional Director General Border Roads serving
Static / Non-Static units / formations. Ration money is entitled to General
Reserve Engineer Force personnel and officers upto the level of Additional
Director General Border Roads who are entitled to free rations, during their leave
period and other contingencies specified as under:-

( a) Leave
(i) 30 days Earned leave
(ii) 20 days Half pay leave ( 10 days full pay leave).
(iii) 12 days casual leave
Total : 52 days

(b) Other contingencies

(i) When it is not possible or economical convenient for Govt. to

supply free rations.

(ii) When owing to sickness or to the disability the individual is

unable to consume his normal rations and no ration items
are drawn for him.

(iii) When it is possible to supply free rations but the distance

between the individual’s place of residence and unit ration
stand is more than 3.2 Kms. By road and the individual
prefers to draw ration money.

(iv) When traveling on duty

45
 (v) Will not be entitled to draw ration money during EOL
( When Pay and Allowances are not admissible)

The members of the force while serving in non- static units be entitled to
free single accommodation of simple type together with lighting and domestic
water supply. The concessions of non-static units are however also admissible tot
the members employed in the following formations:-

(a) Headquarters Office of the Chief Engineers Projects Dantak

Free permanent single accommodation together with lighting and

domestic water supply will also be provided to supervisor and other personnel at
all static units. Till permanent accommodation is constructed, they will be
provided with temporary hutted type accommodation.

When the GREF personnel are posted to a station where they are not
entitle to free accommodation, they will occupy any accommodation if made
available and pay rent under the normal rules.

172. Blank

172-A When member of the General Reserve Engineer Force are handed over to
the Military Authorities for custody or imprisonment on a charge under the Army
Act, they will be provided facilities including diet, medical treatment etc. to the
same extent admissible under the Rules to the corresponding categories of Army
personnel. If they are detained in GREF custody, the facilities of diet, medical
treatment etc. will be at the scales applicable to GREF personnel. These facilities
will be provided whether or not such members of GREF are otherwise entitled to
the concessions of free rations, medical treatment etc. The expenditure incurred
on this account will be borne by the Border Road Organisation and will be
debited to the Projects on which the individuals were employed.

173. Members of Force shall also be entitled to fuel for warming and drying
purposes at the scales and conditions applicable on the army side. The Chief
Engineers / Commander Raising Centre may authorize, within the scales laid
down types of fuel on the recommendations of local boards. Winter Allowance
will be admissible to GREF personnel on the revised pay scale of Rs. 196-3-232,
while serving at Srinagar and Shimla at the same scale and under similar
conditions as for defence civilians. They will not be entitled to free issue of fuel
for warming and drying purposes.

174. Members of the Force who are entitled to free rations and who are living
under canvas or in Bashas without fans in the Raising Centre, may be issue ice,
on the recommendations of the local medical authority at the scale of 450 gms.
Per man per diem for a maximum of 78 days, continuous or broken periods
during summer months.

46
175. Rations may also be issued on payment to members of the force in receipt
of free rations at the scale laid down in Annexure 11. the cost of ration issued shall
be recovered in cash before the rations are issued, at the Army Supply Corps
Payment Issue Rates prevailing at the time of issue.

176. Members of the Force including deputationists and their families in static
units and installations as well as those in non static units and installation may be
issued rations on payment. The issue will be restricted upto the limit of basic
items viz. Atta, Rice, Dal, salt, Oil Hydro, Sugar, Tea, Fresh rations, Soft Coke and
kerosene Superior only subject to availability.

(a) GREF personnel and deputationist upto the limits of action scales
prescribed for GREF personnel form time to time

(b) Families upto the limit of ration scale prescribed in A1 16/75 as

amended from time to time

The cost of rations issued will be recovered at the ASC payment issue rates,
plus additional transportation charges, if any, prevailing at the time of issue.

( This concession will not be admissible to the personnel serving in HQ

DGBR and in the office of Los at Bombay and Calcutta)

176A- The admissibility of Dearness allowance will be subject to the fulfillment of

the following conditions:-

(a) Dearness allowance is not admissible to officers/ personnel when

movers are within their Task Forces Sector except as under:-

(i) When free rations can not be provided due to administrative

reasons to be certified by Chief Engineers .

(ii) If move takes place by rail within Task Force Sector and it is
economical to the State, TA /DA may be allowed to the
officers and personnel under normal ruler

(iii) Under unavoidable circumstances like flood/ land slides etc. if

move is carried out by air, TA/DA as per normal rules may
be permitted by Chief Engineers Project as per rules

(b) TA/DA is admissible only if move is sanctioned by Chief Engineers

Project

(c) The conditions for entitlement of Dearness allowance will be subject to

provisions of Rule 114 of Travel Regulations 1976.

(d) Officer/ Personnel detailed for recee will draw recee allowance

47
177. Civilians paid from Defence Services Estimates on deputation to Border
Road Organisation, posted to field service areas they are precluded from living
with their families may retain the Defence Accommodation already allotted to
them at their old duty station. License fee in such cases shall be recovered at the
normal rates ie assessed rates or 10% of the individuals monthly emoluments
whichever is less. The accommodation so retained shall not be subject by the
individuals for any period fully or partially without the prior permission of
Government.

RATION ALLOWANCE

178. At stations whir GREF Messes have not been formed and where officers,
who are, entitled to free rations otherwise are actually dining members of Army/
Air Force /Navy mess, may draw ration allowance at Re. 1 per diem in lieu of
rations in kind. The allowance will not be admissible for periods an officer is on
leave ( excluding Casual Leave at the station ) or sick in hospital.

179. CASH ALLOWANCE IN LIEU OF FRESH RATION ITEMS TO

GREF PERSONNEL

Cash allowance in lieu of fresh ration items to GREF personnel is

authorized, when an individual chooses to draw dry rations in kind and an
allowance in lieu of fresh rations, at the rate amended from time to time.

180. GREF personnel sent as re-enforcements on permanent postings from

GREF Centre to units in the Projects area will draw Daily allowance under the
normal rules as per Travel Regulations.

181. Ration allowance at the rate of Rs. 3.50 per day will be admissible to the
apprehended GREF deserts in lieu of rations in kind. The allowance will
commence from the date deserters are collected from the place of their
apprehension by the GREF escort party and will be paid upto the date they are
lodged in lock-ups at GREF Centre. Advance may be paid to the In charge. Escort
Party and a receipt obtained from him duly signed by the deserter on return to
the centre.

182. Advance of ration allowance at the above rates for the number of days an
individual is likely to remain on temporary duty at the out station may be
allowed, if necessary.

183. The above allowance will not be admissible in respect of journeys and at
stations in the project areas, that is beyond rail head at Pathankot, Kalka, Siliguri,
Tezpur, Missamari and Dibrugarh and such other stations as may be specified
form time to time.

184. Non-gazetted personnel who are otherwise entitled to free rations but who
cannot be issued with rations in kind of account of unforeseen circumstances like
land-slides, road blocks, accidents and breakdown of vehicles while traveling

48
between Jammu & Sonmarg, Siliguri and Gangtok and Kalka and Rampur, shall
receive ration allowance at the rate of Rs. 1.45 per head per diem for the period
of journey /halts.

185. The grant of ration allowance or advance thereof as specified above shall
be notified in Part II orders which should specify the rate and the period for
which it is granted.

CLOTHING

186. The personnel of the Force shall be issued, free of cost, items of clothing at
the scales laid down in Annexure 12. The approximate life of each items of
clothing is shown in annexure 12 as guide for subsequent replacement.

The female supervisory and other personnel of the Force shall be granted a
Uniform Allowance of Rs. 120 per annum for equipping themselves with sarees,
blouse and shoes subject to the following conditions:-

(a) The sarees and Blouse will be white and shoes of black color

(b) The female employees will be required to put on

(c) The amount will be paid first on initial appointment and thereafter on
completion of each year of service. The female employees leaving
service of their own before six months shall be required to refund the
full amount of Uniform allowance and those leaving service of their
own after completion for six months but before completion of one year,
half of the Uniform Allowance.

UNIFORM WASHING ALLOWANCE FOR SUPERVISORY AND

OTHER PERSONNEL

186-A Supervisory and other personnel of the Force who are entitled to
free clothing under para 186 above will be granted Uniform Washing Allowance
at the rate of Rs. 30 per month per head with effect from 01 August, 1997.

This will be in addition to provision contained in para 189 regarding

expenditure on washing and repairs of EI/ Winter / snow clothing.

187. Clothing and other items given in Annexure 13 may be held on unit charge
for issue of loan to the personnel on an ‘ as required’ basis.

188. Personnel of the Force proceeding on leave and on release/ discharge not
on dismissal, on completion of 3 year service, may be permitted to take with
items of clothing in annexure 14.

49
189. Expenditure on washing and repairs of GREF / EI/ Winter/ Snow clothing
will be incurred on terms and conditions laid down in Annexure 17.

MEDICAL FACILITIES

190. Members of the force are entitled to free medical treatment for self only,
both as out-patient and as in-patients in GREF Medical Staging Sections/Army
Staging Sections/ Military Hospitals/ Civil Hospital to the extent feasible. When
they are admitted to Civil Hospital they will be transferred to the nearest Military
hospital as soon as possible. The members of General Reserve Engineer Force
shall be extended the same facilities as are available to other Govt. employees
under the Civil Services ( Medical Attendance) Rules, 1944 as amended from time
to time, while:-

( a) on leave outside the Project areas, and

(b) while suffering form Tuberculosis, Leprosy and Malignant disease

For an individual on duty and undergoing medical treatment for the

disease mentioned at (b) above, the GREF/ Services medical Officers giving
medical cove to the Unit/ Formation to which the ;individual belongs, shall be the
“ Authorized Medical Attendants” will be same as for other Central Govt.
employees in that place/area.

191. Members of the force undergoing treatment in medical staging sections

will be issued free diet at scales laid down in Annexure 15. the dietary articles will
be issued to the patients when prescribed by the Medical Officer-in-charge.
Members of the Force ( excluding those holding Group D posts) serving in Base
Repair Workshops, Base Depots and similar static installations will pay for the
diet charges, if any, levied by Military Medical Units or Civil Hospitals.

192. Members of the Force are entitled to free Dental treatment as provided in
the Central Services ( Medical attendance ) Rules 1944. Such treatment will
include extraction, scaling and gum treatment, filling of teeth and root canal
treatment but not supply of artificial dentures.

193. (a) Separated families of Central Government servants on deputation

would be eligible for medical treatment under the normal rules of their
parent departments.

b) Families of all members of General Reserve Engineer Force will be

granted medical facilities in accordance with the provisions of CGHS at
places where this scheme is in operation and at to there place in terms of
the Central Services( Medical Attendance) Rules, 1944 as amended form
time to time.

194. An honorarium at the following rates will be paid to persons donating

blood for use of sick and injured personnel of GREF :-

50
 (a) Honorarium to blood donors
( ordinary blood group)
(b) Honorarium to blood donors
( rate blood group)
Rs. 20 per donation for a bottle of
350 cc
At rates prevalent in Civil Hospitals
at the station subject to a maximum
of Rs. 40 per donation for a bottle of
350 cc

A refreshment costing not more than Re. 1 per blood donor may also be
paid. The refreshment to be served will be restricted to Tea, Coffee, Sugar, Milk,
Lemonade, Oranges Juice, Biscuits and Cakes only. The expenditure involved will
be debited to the relevant heads of account of the Border Road Organisation.

POSTAL FACILITIES

195. Members of the Force are entitled to free remittance of money within
India and to Nepal through Field Post Officers or Civil Post Officers at stations
where the former do not function. The remittance may be made to their
families or to Post Offices for credit to Savings Bank Account or for Payment of
Life Insurance Premium. The number of remittance will be limited to two per
man per month and the total amount of the remittance in a month shall not
exceed the net monthly emoluments due to a individual after deduction of
obligatory charges. The above concessions, is however, not admissible with effect
from 1 October, 1970 to GREF personnel serving in Unit/ Formations where they
are not in receipt of free ration and accommodation. Free remittance where
admissible may be made on or after the twentieth of the month from the pay of
that month before it falls due.

Free remittance are primarily intended for the maintenance of an

individual’s family i.e. those legally depended upon him. His wife and children
rank first in the order of priority and in no case free remittance be made in favour
of persons having no claim on the individuals’ earnings, leaving the legal
dependents in a sate of serious financial difficulty. An individual can also make
allotment to a trusted friend or agent for the maintenance of his family for
special reasons. OSc unit will use their discretion in accepting such request. This
will have effect from 2.01.1974.

The MO Forms required for the purpose of free remittance facilities will be
purchased for the members of the Force, by self accounting units limited to the
approximate monthly requirement at a time, out of appropriate imprest as
prescribed in par 635 A. the expenditure on this account will be booked to the
same head of account to which MO charges are debited. Receipt and issue of the
MO forms will be accounted for through the MO check register. Necessary
administrative instructions in this regard may be issued by DGBR.

51
DEATH / INJURY BENEFIT

196. Members of the Force will be entitled to death/ injury benefit in

accordance with the provisions of Workman Compensation Act, 1923. Members
to whom this Act does not apply would be governed by Central Civil Service
( Extraordinary Pension) Rules.

197. The following authorities of General Reserve Engineer Force are

authorized to sanction payment of compensation under workmen’s
Compensation Act, 1923 to GREF personnel / CPLs as specified against them:-

(a) DGBR Rs. 2.00 lakhs

(b) Chief Engineers Rs. 1.50 lakh
(c) Commander/ Task Force Rs. 1.00 lakh
(d) Commander GREF Centre Rs. 1.00 lakhs

Case involving payment in excess of Rs. 2.00 lakhs shall be submitted to

Govt. for sanction.

GP FUND AND I.O.W.F.P. FUND

198. Members of the Force shall be liable to contribute to the General Provident
Fund of Indian Ordnance Factory Workers Provident Fund as the case may be in
accordance with the rules laid down in General Provident Fund, Defence Services
Rules or Indian Ordnance Factory workers Provident Fund.

FESTIVAL ADVANCE

199. An advance of pay of Rs. 600 or one month’s basic pay whichever is less,
may be granted to non-gazetted personnel on the eve of important festivals on
the terms and conditions laid down in Annexure 16.

200. The advance may be sanctioned by the Task Force Commanders in the
case of units under the Task Force and by the head of the Unit/ Formation in
other cases .

201.-210 BLANK

52
 SECTION 7

LEAVE

AUTHORITIES COMPETENT TO SANCTION LEAVE

211. The following authorities are competent to sanction leave to the personnel
indicated against them:-

i) Director General of Border All personnel

Roads
ii) Chief Engineers
iii) Commanders Task Forces,
Commander GREF Centre
Commanding Base All gazetted personnel serving under them
Workshop OsC Stores
Divisions and Liaison
officers
iv) Officer commanding Upto 30 days at a time to all gazetted
personnel serving under them. Leave for
period in excess of the above limit will be
sanctioned by the Commander task Force

212. The powers of the DGBR to sanction leave to non-gazetted personnel may
be delegated by him to the Chief Engineers and other subordinate Officers.

213. Before the leave is sanctioned, the admissibility of leave will be verified by
the leave sanctioning authority.

KINDS OF LEAVE AND CONDITIONS FOR GRANT THEREOF

214. The members of the Force shall be governed by the Central Civil Services,
( Leave) Rules, 1972 as amended from time to time. Leave will commence from
the date on which rail accommodation becomes available at the nearest rail head
form the place of duty and will terminate the date on which he reports for duty t
the railhead.

CASUAL LEAVE

215. Casual leave may be granted at the discretion of Officers Commanding

Units and shall be limited to 8 days in a year.

216.266 Blank

53
 SECTION 8

RELEASE / DISCHARGE / TAKEN PRISONERS OF WAR

TERMINATION OF SERVICE

267. After the probationary period of 2 years the appointment of Officers,

Supervisory and other personnel may be terminated at any time either by giving a
month’s notice by appointing authority without assigning any reason or by
reverting the individual to his parent department in case he is holding a lien. The
appointing authority also reserves the right of terminating his services forthwith
or before expiry of the stipulated period of the notice by making payment to him
of a sum equivalent to the pay and allowances for the period of notice or
unexpired period thereof. The appointing authority reserves the right of
termination of his services without notice or pay in lieu of notice, if he is declared
medically unfit by the Medical authority for service in the General Reserve
Engineer Force. During the initial period of service of 3 years, no member of the
GREF shall have option to resign from the service under the GREF except with
the prior permission of the appointing authority. Officers appointed on an ad-hoc
basis for a period of one year will have no option to resign during this period. The
period of probation in their case will, however, be six months.

268.269 Blank

MERITORIOUS SERVICE GRATUITY

270-271 Blank

PRISONERS OF WAR

272-280 BLANK

54
 SECTION 9

TRAVEL RULES

281. The following authorities are competent to order moves to extent indicated
against each:-

Authority Extent to which moves may be sanctioned:

(i) DGBR : All moves including his own in India including Sikkim and
Bhutan

(ii) CEs ( Project) Moves of personnel within the area of their jurisdiction
as defined by Government from time to time.

282. The authorities to order moves may also order moves of personnel on duty
by air, and by road between places connected by rail provided the moves are in
the public interest and are imperative for he expeditious execution of the
projects.

283. The powers of the ‘competent authority’ are personal and cannot be
exercised by staff officers for or on behalf of the competent authority specifically
named. During the absence of the permanent incumbent on privileges or other
leave, his powers may be exercised by the officiating or action incumbent as the
case may be. During this absence on tour, an officer subordinate to him may be
permitted by him to sign letters on his behalf. An Audit Officer will accept the
subordinate officers signature as implying that the orders have been approved by
the superior officer provided that the signing officers signs for
……………………….absent on tour.

284. The competent authority is, however, permit a selected staff offices to sign
orders authorizing moves on his behalf and in such cases the name of the officer
selected should be communicated to the audit officer concerned. The audit officer
will accept the signature as implying that the orders have been approved by the
superior officer.

285. The competent authority is, however, personally and unreservedly

responsible for any orders purporting to be issued in exercise of the powers
delegated to him.

CONTROLLING OFFICER

286. The head of the office or O.C. of the unit in which the individual is serving
shall be the controlling officer in respect of all movers authorized by the
competent authority. In respect of the head of the office or the O.C. of the unit,
the next higher authority shall be the conducting officer.

55
287. In cases where a move has been authorized by the authority empowered to
sanction it and the certified copies of the movement order attached, the claims
for traveling allowance of the individual shall be countersigned by the controlling
officer.

288. It is the duty of the controlling officer, before signing on countersigning a

traveling allowance bill:-

(a) to scrutinize the necessity, frequency and duration of journeys and

halts for which the traveling allowance is claimed and to disallow the
whole or any part of the traveling allowance claimed for any journey or
halt if he considers that a journey was unnecessary or unduly practiced
or that a halt was of excessive duration and to reduce the rate of daily
allowance, when satisfied that the particular circumstances do not justify
the grant of full rate claimed;

i) to scrutinize carefully the distances entered in traveling allowance bills;

ii) to satisfy himself that mileage allowance for journey by rail has been
claimed at the rate applicable to the class of accommodation actually
used;

iii) to satisfy himself that the individual of third or fourth grades, traveling
on temporary duty, are allowed to travel by Mail/express train only
when the interests of the public service demand it and it endorse a
certificate on the claim;

iv) to decide what scale of traveling allowance will be drawn for the
particular journey and to demand a certificate in the following form,
before passing a traveling allowance bill for road mileage at the higher
rate in respect of journeys other than permanent duty:-

“ I certify that I did not perform the road journey for which mileage
allowance has been claimed at the higher rates prescribed by
taking a single seat in any public conveyance which plies
regularly for hire between fixed points and charges fixed rate. I also
certify that the journey was not performed in any other vehicle
without payment of hire charges or incurring its running expenses”

v) to satisfy himself that in cases where an individual travels by taking

more than one seat in a public conveyance and claims higher rate of
road mileage allowance; the drawl of such higher rate is not allowed
unless compelling circumstances exist e.g. if the individual has
valuable records which he must keep with him et;

vi) to check any tendency to abuse the option of exchanging daily

allowance for mileage allowance;

56
289. The controlling officer would be held personally responsible for any over
payment caused as a result of his failure to exercise necessary check expected to
him.

CLASSIFICATION OF JOURNEYS

290. All moves for which conveyance at the public expenses is authorized under
these paras shall be classified as :-

(a) permanent, or
(b) temporary

accordingly as the exception of the authority ordering the move is thatch the
individual transferred shall do duty in the station to which his transfer is ordered
for a period exceeding or not exceeding three months.

291. A transfer classified as ‘temporary’ shall be reclassified as ‘permanent’, if

and when the period of duty in the said station does exceed three months. The
classification of transfer as ‘permanent’ shall not be revised after the move of the
individual has commenced from the station where he was officially located when
he received the order transferring him.

GRADES OF INDIVIDUALS

292. For the purposes of traveling allowance individuals are divided into the
following grades:-

(a) 1st grade includes individuals in receipt of pay of Rs. 16400 and above

(b) 2nd grade includes individuals in receipt of pay of Rs. 8000 and above
but not exceeding Rs. 16400.

(c) 3rd grade includes individuals in receipt of pay Rs. 6500 and above nut
less than Rs. 8000

(d) 4th grade includes individuals in receipt of pay below of Rs. 4100 and
above but less than Rs. 6500

(e) 5th grade includes individuals in respect of pay below Rs. 4100 and All
group D employees

293. The above gradation is applicable to personnel who are on revised Scales
of Pay, 1997.

294. In the case of individuals having no substantive appointment and

officiating in another post and in the case of individuals with a substantive

57
appointment but officiating in another post, the officiating appointment shall be
taken into account in determining the grade.

295. An individual in transit from one post to another ranks in the grade to
which lower of the tow posts would entitle him.

296. The travelling allowance of an individual, who is promoted/ granted

increased rate of pay ( including annual increment)/ reverted, with retrospective
effect, should not be revised in respect of periods intervening between the date of
promotion/grant of increase in the rate of pay ( including annual increment)/
reversion and that on which it is notified, except when the notification implies a
change of duty. In the case of traveling allowance claims, audited before the
notification, the audit authorities should be guided by the notification finalized at
the time. But in the case of traveling allowance claims not presented or audited
before the promotion/ grant in increase of rate of pay (including annual
increment)/ reversion is notified audit authorities will recognize the retrospective
effect of the notification.

297. The family of such an individual will be entitled to accommodation in the

grade allowed to the individual himself, irrespective of whether the family
precedes or follows him within the prescribed period.

298. The grade of an individual who is detailed for duty while on leave shall be
determined with reference to pay and grade of the post which he would have held
had he not proceeded on leave.

299. The following basis will be adopted for determining the grade of a re-
employed pensioner:-

i) Where the pension is allowed to be drawn in addition to pay of the

post. Such pension should be the amount originally sanctioned before
commutation and will include pensionary equivalent of death-cum
retirement gratuity.

ii) As an exception to (i) above, the grade of re-employed pensioner whose

pay on re-employment if fixed after ignoring pension to the extent laid
down in para 60, will be determined on the basis of pay alone.

iii) In the case of individuals who had retired with Contributory Provident
Fund Benefit, the grade will be determined with reference to this re-
employed pay plus the pension equivalent of Government’s
contribution together with interest thereon, subject to the maximum of
the pay of the post.

58
MODE OF CONVEYANCE

300. Conveyance as under shall be provided to the personnel on first joining the
Force:-

(A)OFFICERS

i) Directly recruited officers single second class railway fare by the

shortest route from their place of residence to the place of where they
are required to report for duty

ii) On deputation from State Governments and other departments of

Central Government Traveling allowance according to the rules of their
departments

iii) Officers on deputation from Defence Services

(a) by warrant for journeys in respect of which civilians of Defence

Services are required to travel on warrant

(b) by cash TA in all other cases

(B) Non- Gazetted Personnel

(i)Directly recruited by warrant from the place of recruitment to the

place of duty

(ii) On deputations from State Governments and other departments of

Central Government
by traveling allowances according to the rules of their parent
departments

(iii) On deputation from Defence Services

(a) by warrant for journeys for journeys in respect of which civilians of

Defence Services are required to travel on warrant.
(b) By cash TA in all other cases

301. Conveyance as under shall be provided to the personnel of the Force in

respect of all moves while in the Force

(A) All officers of the force

(i) by warrant for journeys in respect of which civilians of Defence

Service are required to travel on warrant

59
 (ii) by cash TA in all other cases

(B) all Non-Gazetted Personnel

by warrant in all cases

302. Individuals who are required to travel on warrant under this paragraphs
300 and 301 will be entitled to daily allowance for the journey period under para
392.

303. Re-employed pensioners shall be regarded a personnel ‘ directly recruited

in respect of all the rules in this Chapter.

304. When a warrant is not used by an individual on a journey required to be

performed on warrant by rail a refund of the value of warrant at public tariff rate
may be allowed by the Controlling Officers, provided the individual incurred the
expenditure to the State involved. Dearness allowance for the period of the
journey limited to the amount which would have been admissible had the journey
been performed by rail may also be allowed by the Controlling Officer.

LIEN ON CONVEYANCE

305. Individuals entitled to free conveyance on termination of service may

retain a lien on such conveyance for three months which may be extended in
special cases of sex months under the sanction of the competent authority .

(a) A family entitled to conveyance within Indian limits may preceded or

follow the head of the family, provided that the journey is undertaken
within six months of the date on which the head of the family moved. Such
a family will be regarded as accompanying

Note:- The family of an individual who is transferred form station A to

station B and is again transferred to station C is entitled to conveyance
from Station A to station C by the direct route when the move between
these station takes place within the time limit of six moths from the date of
commencement of the journey from station A by the individual himself.
The same principle applies if an individual is transferred to more than two
stations within the time limit of six month.

(b) For the purpose of this rule, the grade of the head of the family
should be determined with reference to the facts on the date of his
transfer, while the number of fares admissible should determined with
reference to the facts on the date of the journey in respect of which free
conveyance is claimed.

60
 (c) Claims for conveyance for the family which moves in advance of the
family which moves in advance of the head of the family will not be
admitted until the head of the family actually moves.

(d) In the case of individuals serving at stations where families are

permitted to reside but cannot accompany or join the head of the family
for want of accommodation at those stations, the time limit of six months
will be calculated from the date of accommodation becomes available at
those stations.

(e) The time limit of six moths mentioned in sub para (a) and the
provisions thereto are also applicable to the conveyance of personal effect
and conveyance, subject to the condition that the cost of conveyance of
personal effects from the first to the last station will be regulated as
follows:-

(i) the total weight carried form station B to station C and from
station A to station C should not exceed the maximum
prescribed.

(ii) The total cost of transporting the effects from Station A to

station B, from station A to station C should not exceed the
amount admissible from station A to station B plus that
admissible from station B to station C

(c) An individual who sends his family in advance will do so at his own
risk and, should the orders for the move of the head of the family be
changed or cancelled subsequently compensation or conveyance in
respect of the return journey of the family is not admissible.

(d) An individual under orders of transfers to another station who

sends his authorized baggage or a portion thereof in advance of his
move does so at his own risk, and is not ordinarily entitled to any
compensation in the event of his move being changed or cancelled.
A competent authority, however, may, if satisfied that the
individual did not dispatch his baggage unduly in advance of his
own move as originally ordered, sanction a refund of the actual cost
of conveyance goods train rate of the quantity of baggage within the
authorized scale, which the change or cancellation of the move has
involved.

(e) In special cases, competent authority may sanction and extension of

the time limit mentioned in sub-clause (a) and (e) above upto a
maximum of one year provided he is satisfied that the
circumstances of the case are such as to justify the grant of this.

306.315 Blank

61
 SECTION 10

DIFFERENT KINDS OF TRAVELING ALLOWANCES

MILEAGE ALLOWANCE

GENERAL

316. A mileage allowance is an allowance calculated on the distance traveled

which is given to meet the cost of a particular journey.

317. The expressions ‘ road mileage’, ‘ mileage allowance’ etc used will have the
meaning as referred to distance in Kilometers.

318. Mileage allowance is differently calculated, according to whether the

journey is or could be, made by railway or by road.

319. For the purposes of calculating mileage allowance, a journey between two
places is held to have been performed by the shortest of two or more practicable
routs or by the cheapest of such routs as may be equally short.

320. The shortest route is that by which the traveler can most speedily reach his
destination by the ordinary mode of traveling adopted by the general public.

321. In case of doubt competent authority may deicide which will be regarded
as the shortest of two or more routs.

322. If an individual travels by a route which is not the shortest but is cheaper
than the shortest, his mileage allowance will be calculated on the route actually
used.

323. A competent authority may, for special reasons which should be recorded,
permit mileage allowance to be calculated on route other than the shortest or
cheapest provided that the journey is actually performed by such route.

324. For purposes of calculating mileage allowance admissible, a journey on

transfer is held to begin or end at the actual residence of the individual. Any other
journey is held to begin and or end in any station at the ‘duty point’ in that
station.

325. For the purposes of this rule, ‘duty point’ at head-quarters means the place
or office where and individual remains on duty, that is, place or office of
employment at Headquarters. As for out-stations, the duty point shall be taken to
be the place, or office visited by the individual on duty.

326. An individual is required to travel by the class for accommodation for

which traveling allowance is admissible to him. The provisions of all rules
regarding mileage allowance are subject to the condition that if an individual

62
travels in a lower class of accommodation, he shall be entitled to the fare of the
class of accommodation actually used plus allowance for incidental expenses he is
entitled to.

327. The individual of the 3rd and 4th grade will be entitled to the fare by the
train Mail / Express or Passenger by which they were required by the controlling
officer to travel, provided they actually traveled by the aforesaid train.

JOURNEYS BY ROAD

328. For journeys by road, mileage allowance is admissible at the following

rates to individuals of grade specified as under vide Para 2D of Annexure to
Ministry of Finance, Department of Expenditure OM NO. 10/2/98-IC & No.
19030/2/97-E IV dated 17 April, 1998.

S. Pay Range Entitlement

No.
1. Rs. 18,400 and Actual fare by any type of public bus,
above including air-conditioned bus,
Or
At prescribed rates for AC taxi when the
journey is actually performed by AC Taxi;
Or
At prescribed rates for auto rickshaw for
journey by auto rickshaw, own scoter/
motor cycle, moped etc.
(ii) Rs. 8000 and above Same as at (i) above with the exception that
nut less than Rs. journeys by AC taxi will not be permissible
18400
(iii) Rs. 6500 and above Same as at (ii) above with the exception
but less than Rs. that journeys by air-conditioned bus will
8000 not be permissible.
(iv) Rs. 4100 and above Actual fare by any type of public bus other
nut less than Rs. than air conditioned bus;
6300. Or
At prescribed rates for auto rickshaw, own
scooter motor cycle/ moped etc.
(v) Below Rs. 4100 Actual fare by ordinary public bus only; At
prescribed rates for auto rickshaw/ own
scooter. Motor cycle/ moped etc.

In modification of G of I Department of Posts letter no. 16-15/9 PAP dated

5th March, 1993-, mileage allowance for road journeys shall be regulated at the
following rates in the places where no specific rates have been prescribed either
by the Director of Transport of the concerned States or of the neighboring states:-

(i) For journeys performed in own Car/ taxi - Rs. 8 per km

(ii) For journeys performed by auto rickshaw, - Rs. 4 per km

63
 own scooter

329. Blank

JOURNEYS BY RAIL

330. For the purposes of calculating mileage allowance and for journeys on
warrant, individuals when traveling by rail are entitled to the class of
accommodation according to the following scales:-

S. Pay Range Entitlement

No.
a Rs. 16400 and above AC First class
b Rs. 8000 and above but less II AC tier sleeper
than Rs. 16400
c Rs. 6500 and above but less First class/II AC III Tier sleeper/ AC Chari
than Rs. 8000 Car *
d Rs. 4100 and above nut less First class/II AC III tier sleeper II/ AC
than Rs. 6500 chair car*
e Below Rs. 4100 Second sleeper

* All Government servants who are entitled to travel on tour/ transfer by

First class/ II AC II Tier sleeper / AC Chair Car may, their discretion,
travel by II AC 2 tier sleeper where any of the trains connecting the
originating and destination station concerned by the direct shortest route
do not provide these classes of accommodation.

331. Individuals in receipt of pay of Rs. 1600 per month and above may travel
by air conditioned accommodation subject to a recovery of 1 paisa per kilometer
being made from their traveling allowance bills. This facility to travel to by air –
conditioned accommodation will be restricted to journeys on temporary duty,
including various types of journeys for which conveyance is admissible as for a
journey on a temporary duty. In respect of other journeys, they will not be
entitled to air conditioned accommodation.

332. If and individual of the third grade travels by train which does not provide
the class of accommodation to which he is entitled, he may be allowed to draw a
single railway fare of he next higher claws plus the allowance for incidental
charges to which his grade entitles him, provided that the journey is actually
performed by the higher class and that the Controlling Officer certifies that it was
necessary in the public interest that the individual of the 3 rd Grade whose pay is
less that Rs. 100 and who travels on a line which provides second class
accommodation on one or more of the trains but on the particular train on which
he travels, if there is a third class accommodation on the train. Such an individual
is restricted to mileage allowance calculated for second class accommodation.

64
333. When through booking involves payment for part of a journey, of rates for
accommodation for a class higher than to which the individual is entitled, he may
draw a single railway fare for the whole journey at the rate at which he is actually
required to pay for the through booking plus the usual allowances for incidental
expenses.

334. Families are entitled to the same class of accommodation as the head of
the family.

JOURNEY BY AIR

335. Travel by air means journeys performed in the machine of public air
transport companies regularly plying for hire.

336. Travel by air is permissible, on temporary or permanent duty, in the case

of and officer in receipt of actual pay of Rs. 16,400/- p.m. and above at his
discretion; provided that officers drawing pay between Rs. 12,300/- and Rs.
16,400/- may also be permitted to travel by air at their discretion if the distance
involved is more than 500km and the journey can not be performed over nitht by
direct train service/ direct slip coach service.

337. An individual of the first grade authorized to travel by air or temporary

duty is entitled to mileage allowance equal to one standard fare for he journey
plus and allowance for incidental expenses at one-fifth of the standard fare
limited to a maximum of Rs. 30 for each journey. The standard air fare should be
taken to mean that actual single journey fare payable for the service in which duty
is performed.

338. An individual of grade lower than the first, authorized to travel by air on
temporary duty, is entitled to one standard air fare for the journey, plus the
allowance for incidental expenses in respect of journey by air and half the mileage
by road in the cases of journey between stations connected by road to which he
would have been entitled had he traveled by the surface route, or one fifth of the
standard fare ( limited to a maximum Rs. 30), whichever is less.

339. If at either end of the journey by air an individual has to perform a

connected journey by rail or road, he may draw the mileage allowance admissible
for such journeys subject to the conditions laid down in para 391.

340. No mileage allowance may be drawn in respect of the surface transport

which forms part of the air journey and is included in the fare paid for the air
journey.

341. An individual who is normally required to perform a journey by rail on

warrant, if authorized to travel by air, will receive a single standard fare by air
plus the allowance to which he would have been entitled had he traveled by rail
on warrant. These allowances will, however, be granted on the basis of the actual

65
duration of a journey by air. The extra one fifth fare will not be admissible in
addition.

342. An individual who is not authorized to travel by air but who performs a
journey by air on temporary duty will draw only the mileage allowance to which
he would have been entitled had he traveled by rail or road, or he mileage
allowance as admissible for a journey authorized to be performed by air,
whichever is less. If available return tickets a reduced rates should always be
purchased when an individual expects to perform the return journey by air within
the period during which return tickets are available. The mileage allowance for
the forward and return journeys when such return tickets are available will,
however, be the actual cost of the return tickets plus 2/5 th of the standard air fare
for a single journey between the two places.

343. Blank

344. The traveling allowance of an individual granted fee conveyance by air in a

Government machine or a machine chartered by Government when traveling on
temporary duty, shall be regulated as follows:-

(a) when the duty involves the officer’s absence from his permanent
station for one or more nights:-

(i) Daily allowance shall be admissible at the rates laid down in para
392. the dearness allowance admissible may not be exchanged for
mileage allowance unless part of the journey is performed by other
means of locomotion, in which case the officer may at his option draw
in lieu of dearness allowance the mileage allowance admissible for
that part.

(b) Where the officer returns to his headquarters the same day:-
Dearness allowance will be admissible in accordance with the
provisions of para 386.

345. MILEAGE ALLOWANCE FOR TRAVEL BY SEA

The entitlement for journeys by sea or by River steamer revised on the

basis of the revised pay ranges as under:-

Pay range Entitlement of class by SEA or River

Steamer

1. Officers drawing Rs. 8000 & Highest class

above
2. Officers drawing Rs. 6500 & If there be two classes only on the steamer,
above but less than Rs. 6500 the lower class
3. Rs. 4100 and above nut less If there be three classes the middle of the

66
than Rs. 6500 second class
If there be foru classes, the third class
4. less than Rs. 4100 The lowest class

Accommodation entitlement for travel between the main land and the
Andaman & Nicobar Group of Island and the Lakshdewwp group of Islands by
ships operated by the shipping Corporation of India Limited will be as follows :-

Pay Range Other than MV Akbar

Officers drawing Rs. 8000 and above Deluxe cabin
Officers drawing pay of Rs. 6500/- and above First class ‘ A Cabin class
but less than Rs. 8000/-
Rs. 4100 and above but less than Rs. 6500 Second ‘B’ Cabin Class
Less than Rs. 4100 Bunk Classes

These orders take effect from 01 November, 98

346 Blank

347. ENTITLEMENT FOR RAJADHANI EXPRESS

The pay ranges for travel by Rajdhani Express Trains on duty transfer are
as under :-

Pay range Entitlement

Officers drawing Rs. 16400 and above AC first class
Rs. 8000 and above nut less than Rs. 16400 II AC 2 Tier sleeper
All others drawing pay below Rs. 8000 chair car *

* Travel by AC III Tier sleeper will be permissible in trains in which AC Chari car
accomodaiton is not provided.

Travel by Shaatabdi Express Train:-

Pay range Entitlement

Officers drawing Rs. 16400 and above Executive class
Rs. 8000 and above nut less than Rs. 16400 Chair Car

DEARNESS ALLOWANCE

DEFINITION

355. A dearness allowance is a uniform allowance for each day of absence from
headquarters or permanent duty station which is intended to cover the ordinary
daily charges incurred by an individual in consequence of such absence.

67
RATES OF DEARNESS ALLOWANCE

356. The rates of dearness allowance area as shown below:-

( a) When the Government servant stays in the Govt./ Public sector guest hosue
or makes own arrangements

Pay range Localities B-I class A class AI Class

other than cities as cities and cities
those expensive specially
mentioned in localities expensive
col 3 & 4 & 5 localities
Rs. 16400 and Rs. 135/- Rs. 170/- Rs. 210/- Rs. 260/-
above
Rs. 8000 and Rs. 120/- Rs. 150/- Rs. 185/- Rs. 230/-
above but less than
Rs. 16400
Rs. 6500 and Rs. 105/- Rs. 130/- Rs. 160/- Rs. 200/-
above but less than
Rs. 8000
Rs. 4100 and Rs. 90/- Rs. 110/- Rs. 135/- Rs. 170/-
above nut less than
Rs. 6500
Below Rs. 4100 Rs. 55/- Rs. 70/- Rs. 85/- Rs. 105/-

b. When the Government Servant stays in a hotel or other establishment

providing board and / or lodging at scheduled tariff .

Pay range Localities B-I class A class AI Class

other than cities as cities and cities
those expensive specially
mentioned in localities* expensive
col 3 & 4 & 5 localities**
Rs. 16400 and Rs. 335/- Rs. 425/- Rs. 525/- Rs. 650/-
above
Rs. 8000 and Rs. 225/- Rs. 330/- Rs. 405/- Rs. 505/-
above but less
than Rs. 16400
Rs. 6500 and Rs. 200/- Rs. 250/- Rs. 305/- Rs. 380/-
above but less
than Rs. 8000
Rs. 4100 and Rs. 130/- Rs. 160/- Rs. 105/- Rs. 245/-
above nut less
than Rs. 6500

68
Below Rs. 4100 Rs. 65/- Rs. 85/- Rs. 100/- Rs. 125/-

* As specified by Government from time to time

**
357. The all inclusive rates of dearness allowance payable during journeys on T.
Duty in SIKKIM and BHUTAN will be at the rates prevailing on the Defence side
as amended from time to time. ( This will take effect from the date of issue and
past cases dealt with otherwise, need not be re-opened).

ADMISSIBILITY OF DEARNESS ALLOWANCE

358. Dearness allowance may be drawn only during absence from headquarters
or permanent duty station. A period of absence from headquarters or permanent
duty station. A period of absence from headquarters or permanent duty station
begins when the individual actually leaves it and ends when he actually returns to
it, whether he halts there or not.

359. Dearness allowance is admissible at the rate prevailing at the out-station

at which the succeeding night is spent. When the succeeding night is spent at
headquarters station for which a special rate has been fixed, daily allowance at
the lower or lowest rate admissible for the locality or localities visited will be
allowed.

360. An individual with headquarters at an ordinary locality, who performs

journeys on temporary duty by rail and road to and expensive locality and returns
to headquarters the same day and doses not claim rail and road mileage, will
draw the ordinary rates of dearness allowance.

361. Dearness allowance is admissible to an individual when he performs

temporary duty at the station of his residence when such station of temporary
duty happens to be more than 8 kilometers away from the duty point of his
headquarters station that is, where his office or place of work is located and other
conditions regarding its grant are fulfilled.

362. Dearness allowance may not be drawn for any day on which an individual
does not reach a point outside a radius of 8 Kilometers from the duty point at his
headquarters or returns to it from a similar point.

363. Dearness allowance may be drawn during a halt on temporary duty or on a

holiday occurring during such duty.

364. Dearness allowance may not be drawn fro a continuous halt of more than
10 days at any one place; the Chief Engineers may grant general or individual
exemption exceeding 10 days but only upto 30 days from the operation this rule
on such conditions as he thinks fit, if he is satisfied with:-

(a) the prolonged halts are necessary in the interest of public service, and

69
 (b) that such halts continue, after the first 10 days, to entail extra expense
upon the halting individual

365. The ten days halt rule will also apply to cases when an individual remain at
an out-station and flies over the surrounding country returning to the same out-
station each night.

366. In cases where the Chief Engineers grants the expenditure referred to in
the preceding para, the dearness allowance will be suitable reduced by him after
the first ten days, the principle underlying the reduction being that the
expenditure incurred by an individual in respect of halt at an out-station
ordinarily decreases in proportion to the length of his pay at that station.

367. In the continuous held on temporary duty exceed ten days, the scale of
dearness allowance will ordinarily be as follows:-

(a) for the first 10 days Full rate

(b) For the next 20 days ¾ of full rate
(c) thereafter ½ of full rate

368. Where circumstances exist in which the halt of the Government servant at
the out-station is of uncertain duration which makes it impossible for him to
arrange for more permanent and cheaper accommodation, the competent
authority may vary the rates, subject to the maximum admissible under the
normal rules. The reasons for such relaxation should be intimated to the
Accounts Officer.

369. After a continuous halt of 10 days during, the halting place will be
regarded as constituting temporarily the ‘ individuals’ permanent station.

370. A halt is continuous unless terminated by absence on duty at a distance

from the halting place exceeding 8 kilometers for a period not less than three
nights; but when an individual returns to headquarters or permanent station, the
temporary duty is held to be completed even though the return be for less than
three nights.

371. In calculating the during of a halt, any day on which the individual travels
or halts at distance from the halting place exceeding 8 Kilometers shall be
excluded. On such a day the individual may draw dearness allowance or
exchange it for mileage allowance if admissible.

372. Dearness allowance is not admissible during casual leave taken by an

individual for any day while on tour. It is also not admissible for any day,
whether Sunday or holiday, unless the officer is actually and not merely
constructively present in camp.

70
373. On dearness allowance only is admissible in respect of halt on any day on
which an individual is entitled to such allowances under one or more provisions
of these paras.
374. An individual transferred temporarily to another station under orders of
the authority empowered to order the move for a period of less than 3 months in
circumstances not

375. These provisions will apply mutatis mutandis to a case of temporary

transfer subsequently made permanent.

CONDITIONS FOR THE GRANT OF DEARNESS ALLOWANCE

376. GREF Officers and personnel will be entitled to grant of Dearness

allowance for journey of halt on duty including holidays occurring during such
duty. The Dearness allowance will not be admissible when ration or ration money
is drawn.

376-A “ The admissibility of Daily Allowance will be subject to the fulfillment of

the following conditions:-

(a) Daily allowance is not admissible to officers / personnel when moves

are within their Task Forces sector except as under:-

(f) When free rations can not be provided due to administrative

reasons to be certified by Chief Engineer.
(ii) If move takes place by rail within Task Force Sector and it is
economical to the Stae, TA/DA may be allowed to the officers and
personnel under normal rules.

(ii) under unavoidable circumstances like flood/ land slides etc if

move is carried out by air, TA /DA as per normal rules may
be permitted by Chief Engineer Project as per rules.
(iii)
(b) TA /DA is admissible only if move is sanctioned by Chief Engineer
Project.
(c) The conditions for entitlement of Daily Allowance will be subject to
provisions of Rule 114 of Travel Regulation 1976.

(d) Officers/ Personnel detailed for recee will draw recee allowance

377. No cognizance will be taken of the fact that an officer availed himself of
messing facilities in a regimental or station mess for the purpose of calculating
his dearness allowance.

378. When Government accommodation is provided at an outstation to an

individual eligible for dearness allowance , rent should be recovered from him at

71
the rates prescribed for such accommodation and no reduction will be made in
dearness allowance on this account.

379. When an individual is provided accommodation in concessional areas rent

will be recovered as under :-

(a) For tentage accommodation - Rs. 050 p. per day per officer

(b) other type of accommodation

(i) when shared with other officers - Rs. 0.75 per day per officer
(ii) when not shared - Rs. 1.50 per day per officer

380. When an individual is provided with Government transport free of charge

at an outstation, a reduction of 25 per cent will be made in his dearness
allowance. The provisions of this para will cease to be operative w.e.f. 31.12.73.
Past cases already settled should not be re-opened.

METHOD OF CALCULATING DEARNESS ALLOWANCE

381. The following is the method of calculating of dearness allowance for halts
on temporary duty at outstations and for journey specified hereunder.

382. Dearness allowance for halts on temporary duty at an outstation

(including an enforced halt at any station due to lack of onward rail, road or air
accommodations during a journey required to be performed on warrant) will be
calculated on the basis of the period of halt. The period of halt will begin from the
time the forward journey ends at the outstation and will end at the time the
return or further journey commence.
383. No dearness allowance will be admissible for periods of halts not
exceeding six hours. For halts exceeding six hours but not twelve hours, half
dearness allowance will be admissible. For halts of longer duration, full dearness
allowance will be admissible for every twenty-four hours. For fractions of 24
hours at the end of the halt, dearness allowance will be admissible as follows:-

Upto six hours Nil

Exceeding six hours but not exceeding
twelve hours Half dearness allowance
Exceeding twelve hours full daily allowance

384. When an individual performs a journey

(i) by rail or warrant

(ii) by road by service transport, whether or not the places are connected
by rail
(iii) by service aircraft

and does not return to his headquarters the same day, his title to daily allowance
will begin from the time the journey begins and ends when the journey ends.

72
Forward and return journey swill be treated separately but a halt during the
period of transit for which the individual does not earn dearness allowance under
para 383 will not constitute a break in the onward or the return journey, as the
case may be. Dearness allowance will be calculated as in the para 383 but at the
fixed rates laid down in para 392 and except in the case of roads journeys
between places not connected by rail for which dearness allowance will be
allowed at the rates laid down in para 356.

385. When a individual performs a journey:-

(i) by rail or warrant

(ii) by road by service transport, whether or not the places are connected
by rail
(iii) by service aircraft

and returns to his headquarters the same day, his title to dearness allowance will
begin from the time the journey begins and will end at the time the individual
returns to his headquarters station the same day.

Dearness allowance for the total period of absence from headquarters will
be calculated at the rates laid down in para 392 and in accordance with the
formula contained in para 383.

386. When an id is provided with free conveyance for part of the journey only
(i.e. either for going from or for return to, headquarters) and he returns to his
headquarters on the same day, the dearness allowance if admissible under the
rules will be calculated as follows:-

(i) if the absence from headquarters does not exceed twelve hours
- Half daily allowance

(ii) If the absence from headquarters exceeds twelve hours

- full daily allowance

He may, at his option, draw, in lieu of the aforesaid dearness allowance ,

the mileage allowance admissible for the part of the journey for which free
conveyance is not provided, if the distance traveled exceeds 32 kilometers.

387. In calculating dearness allowance for individual traveling on warrant,

dearness allowance for the journey and dearness allowance for the halt will be
calculated separately.

388. The above method of calculation will not apply to dearness allowance for
road journeys not exceeding 32 Kilometers which are performed by other than
Government transport or on warrant.

EXCHANGE OF DEARNESS ALLOWANCE FOR MILEAGE

ALLOWANCE

73
389. The competent authority may, by general or special orders and on such
conditions he thinks fit to impose permit any individual or class of individual to
draw mileage allowance instead of dearness allowance for the whole period of
absence from his permanent station if he considered that the nature of the
individual’s duty is such that dearness allowance is not sufficient to cover his
traveling expenses.

390. Subject to any conditions which a competent authority may, by general or

special orders impost, an individual may exchange hid dearness allowance for
mileage allowance for any day on which

(a) he travels by rail or,

(b) he travels more than thirty two kilometers by road provided that if a
continuous journey extends over more than one day, the exchange
must be made for all such days not for a part of them only

391. When a journey by road is combined with the journey of rail or air mileage
allowance may be drawn on account of such journey by road by such mileage
allowance is limited to the amount of dearness allowance unless the journey by
road exceeds 32 kilometers.

DAILY ALLOWANCE WHEN TRAVELING ON WARRANT

392. Individuals who normally receive traveling allowance will, when required
under rule to travel on warrant by rail (except for journeys in concessional areas
where free rations are drawn), draw dearness allowance in accordance with the
provisions of para 387 at the rates laid down for ordinary places in para 356,
individuals of the fourth grade, when required to travel on warrant, may draw
dearness allowance of the grade for each day of absence on duty from the
permanent station. This will have effect from 27.04.71.

DAILY ALLOWANCE WHEN TRAVELING BY AIR IN A

GOVERNMENT MACHINE

393. An individual who travels by air in a Government machine or in machine

chartered by Government will draw dearness allowance as per para 385.

394. For halts on duty during such journeys the grant of dearness allowance
will be governed by ordinary rules

DAILY ALLOWANCE FOR ATTENDING INVESTITURE

395. Dearness allowance admissible under normal rules to personnel order to

attend an investiture for the purposes or receiving a decoration is limited to an
amount not exceeding the maximum for 3 days.

DAILY ALLOWANCE TO OFFICERS ATTENDING AT GREF CENTRE

74
396. Officers attending courses at GREF centre will be entitled to Dearness
allowance in accordance with TA/DA rules applicable to them on their foregoing
the existing facilities of free accommodation and free rations the cost of
accommodation and rations, if approved, will be recovered from them.

397-400 BLANK

75
 SECTION 11

TRAVELING ALLOWANCE ADMISSIBLE FOR DIFFERENT

CLASSES OF JOURNEYS

GENERAL

401. An individual to whom traveling allowance is admissible is entitled to

draw traveling allowance as under for journeys on duty

JOURNEYS ON TEMPORARY DUTY

402. (a) ROAD :- Dearness allowance for his grade at the rates in para 356
which can be exchanged for mileage allowance. If mileage allowance is
drawn, one mileage allowance at the rates given in para 328 is admissible.

(b) BY RAILWAY:- The actual fare by rail not exceeding the fare of the
entitled class. In addition, an allowance for incidental expenses will be
admissible as under:-

Grade of Rate
individual
I 35 p. per every 10 Kilometers or part thereof if it
exceeds 5 kilometers
II 24 p. per every 10 Kilometers or part thereof if it
exceeds 5 kilometers
III 13 p. per every 10 Kilometers or part thereof if it is
exceeds 5 Kilometers
IV ½ third class fare by passenger train

(c) By air : see para 335 to 344

(d) Halts at outstation :- dearness allowance is admissible under para 355
etc.

403. Non-gazetted personnel who travel on warrant and who are detailed on
temporary duty at Calcutta may be paid actual expenses on account of bus fare
and other conveyance limited to Re. 1 per day per individual, on the production of
a certificate from LO Calcutta, that no Government transport was provided.

404. Actual expenditure incurred as lodging charges, on the basis of single

accommodation per individual for stay in Public Works Department Dak/
Inspection Bungalows, shall be admissible to the Commander Engineer Banihal
and his staff while on temporary duty. Accommodation in such Bungalows shall
be taken only when no other facilities are available.

76
JOURNEYS ON PERMANENT DUTY

405. (a) By Road -

(i) One mileage allowance at the rates to which his grade entitles him.

(ii) One additional mileage allowance if two members of his family

accompany him and a second, if more than two members accompany him.

(b) By railway:- The actual fare by rail not exceeding the fare of the
entitled class

One extra fare for each adult member of his family for whom a full fare is
actually paid and one-half fare for each child for whom such a fare is actually
paid.

In addition, an allowance for incidental expenses will be admissible as

under:-

(a) An amount equal to half month’s pay of the individual, subject to a

maximum of Rs. 150, and two times the rates laid down in para 402.
(b) In respect of journeys by rail

For an individual who is normally required to perform a journey on

warrant on permanent duty either by rail and /or road if authorized to travel by
air, will receive a single standard fare by air plus the allowances to which he
would have been entitled had he traveled by rail and/or road on warrant. These
allowances will, however, be granted on the basis of actual duration of journey by
air.

(c) By air :-

(1) Between places connected by rail-

(g) if an individual is authorized to travel by air, the air fares actually
paid for himself and the members of his family.

Or

If he is not so authorized, the air fares actually paid for himself and the
members of his family or the railway fares which would have been paid
had he traveled by the appropriate class of accommodation by rail
whichever is less; and

(ii) the incidental fares / expenses which would have been admissible
to him had he performed the journey by rail.

77
 Traveling allowance to employees for move of families on transfer from
one place where they are precluded from living with family to another such place.

405-A. The employees will be entitled to traveling allowance in accordance with

rules applicable to them for journeys undertaken by their families from one
selected place of residence to another selected place of residence consequent on
the permanent transfer of the employee from one place where they are precluded
from living with family to another such place.

406. No traveling allowance is admissible to the individual or his family if no

change of station is involved consequent on transfer.

407. No traveling allowance is admissible to the family if they do not move in

consequence of the transfer of the individual .

408. The term family means-

An individual’s wife or husband as the case may be, legitimate children

and step children, residing with and wholly dependent upon the individual .

Note 1. Not more than one wife is included in a family for the purpose of
these regulations

Note 2. The term ‘legitimate children’ includes all legally adopted children.

Note 3. IN the case of sons over 16 years of age suffering from mental or
bodily infirmity, the infirmity must be certified by a medical officer to be of
such a nature as to render the son wholly dependant upon his father. The
grant of conveyance to such sons requires the sanction of the competent
authority.

409. An individual transferred whilst on temporary duty away from his

headquarters is entitled to traveling allowance as follows:-

(a) traveling allowance on temporary duty scale from temporary

headquarters station to the new station; and
(b) difference between permanent and temporary duty scales of
traveling allowance from the ole to the new station by the
direct route.

Note 1. In the case of an officer who proceeds to the new station partly by
the class of accommodation to which he is entitled and partly by a lower
class, the one fare referred to in clause 1(a) should be calculated partly by
the class of accommodation to which he is entitled and partly by lower
class actually used in proportion to the distances actually traveled by those
classes from the station at which leave was being spent to the new station

78
410. An individual who is detailed for temporary duty whiles on leave
( including casual leave) may, if such duty entails a journey from the place where
he is spending his leave to the place where he performs the duty and also for the
return journey to the place where he spends his leave, provided he actually
performs his return journey o the place where he spends his leave, provided he
actually performs his return journey .

Note:- The phrase ‘ the place where he performs his duty’ occurring in this
rule includes also the headquarters station of the individual provided the
temporary duty is not connected with his appointment or with

411. In the case of an individual who travels from a station at which he is

spending his leave with his family to join a new post by a class lower than that to
which he is entitled, traveling allowance is admissible as follows:-

1. for self
(a) one fare as from the old to the new station by the class of
accommodation by which the journey was actually made as a result of the
transfer; plus

(b) the allowance for incidental expenses at the rates to which his grade
entitled him from the old to the new station.

2. for family- for each member, one or half fare as the case may be, as in
1(a) above

OTHER JOURNEYS

412. Director General of Border Roads , may for special reasons which should
be recorded, authorities an individual draw conveyance in the following
circumstances:-

413. Such an authority may be given by the Director General of Border Roads
only if the following conditions are fulfilled:-

(a) it is necessary or expedient in the public interest for the individual

concerned to perform the duty at that particular time; and
(b) if the individual concerned were not required to perform the duty it
would be necessary to detail some other person to perform it.

414. The conveyance admissible under para 412 shall be limited to that
admissible for single journey on temporary duty between the individual ‘s
permanent station at the time when he proceeds on leave and the place where he
is required to perform the duty.

415. The provisions of para 412 and 414 will also apply when an individual
proceeds on leave of any kind, other than casual leave, from and outstation on

79
completion of temporary duty at that station and returns to headquarters on
expiry of such leave.

416. If casual leave is availed of in such cases, the grant of traveling allowance
for both the outward and return journey at the temporary duty scales is not
affected thereby.

417. When an individual proceeds on leave ( including casual leave) from and
outstation on expiry of such leave, his TA and DA for the temporary duty so
performed will be regulated under the normal rules provided that the conditions
laid down in para 413 are fulfilled. No DA will be admissible for period of leave.

418. An individual on leave otter than casual leave, recalled to duty with his
Unit/ Formation by the authority competent to sanction his leave before the
expiry of his leave, is entitled to traveling allowance at temporary duty scale for
the return journey to his station from the place at which the order of recall
reaches him, provided that the emergency necessitating his return could not have
been foreseen at the time of his proceeding on lave. The entitlement to leave
travel concession for the final return journey to duty station shall remain
unaffected. This concession shall be admissible only when the leave is curtailed
by more than half the period.

419. If a member of the individual’s family who proceeds or follows him travels
to the new station from a place other than the individual’s old station, an
individual may draw either the actual fare fro the journey made or the fare for
the journey made or the fare admissible for the journey from the old to the new
station whichever is less.

420. If the family of the individual in consequence for his journey travels to a
station other the; new headquarters traveling allowance for the journey of the
family may be drawn subject to the condition that it does not exceed the traveling
allowance that would have been admissible if the family had proceeded to the
new headquarters station.

421. Traveling allowance as under shall be admissible to any one relative of a

non-gazetted employee visiting him while in hospital as a result of illness or
injury contacted due to enemy action, provided the employee is dangerously ill
and the Medical officer of the hospital considers that the visit of the relative is
necessary:

the actual cost of conveyance subject to the maximum entitlement

determined on the basis of the grade of the individual visited, to and from the
station at which the individual is in hospital.

422. The amount will be paid to the relative for both the onward and return
journeys after his/her arrival at the hospital.

80
423. The competent authority may, on the advice of the Medical Officer
concerned authorize free conveyance, ( including escort where considered
necessary ) for the move of all the individuals to the nearest hospital, both
Military and civil. Such journeys will be performed on warrant. In cases where
directly recruited members of the GREF are discharged from service directly
from hospital on the recommendations of the medical authorities, free
conveyance will be admissible to them upto their respective home towns. The OC
of the hospital may also detail attendant where considered necessary on medical
grounds.

424. Where in the opinion of the medical authority, urgent treatment of an

individual in the base hospital is necessary, with a view to preserving his life, the
competent authority may authorize, evacuation of patient ( including escorts
where necessary) by air, providing that Government aircraft is available.
Conveyance of patients and escorts may also be authorized by the competent
authority in Army ambulances.

425. Supervisory and other personnel shall be allowed free conveyance by Road
/ Rail on joining the Force from the place of recruitment to the place of duty. On
completion of engagement or on proceeding on leave pending such completion,
they will be entitled to free conveyance from the place of duty to the place of
residence provided no extra expenditure to the State is caused. The concession
will be admissible only on termination of service for cause not due to inefficiency
misconduct or any other circumstances within the control of the individual.
While proceeding on retirement or leave prepatory to retirement, free conveyance
will be admissible to supervisory and other personnel from the place of duty to
home town /selected place of residence on the same lines as admissible to the
Defence Civilians. This will take effect w.e.f 4 th November, 74 and past cases,
dealt with otherwise, will not be re-opened.

426. Personnel on deputation shall be entitled to traveling allowance as on

duty, on reversion to their parent departments.

LEAVE TRAVEL CONCESSION

427. Members of GREF for the purpose of leave Travel concession will be
governed under Central Civil Service ( Leave Travel Concession) Rules 1988, as
amended from time to time. Department of Personnel and Training Notification
No. 31011/10/35 ESTT A dated 3rd May 1988 on Central Civil Service (Leave
Travel Concession) Rules 1988 notified under Ministry of Defence ID No.
24(3)/88/D(CIV-II) dated 29.06.1988 is reproduced in Annexure 37.

428-456 Blank

457-465 Blank

81
 SECTION 12

MISCELLANEOUS PROVISIONS

ADVANCE OF TRAVELING ALLOWANCE

466. An advance of traveling allowance admissible in respect of an individual

and his family may be drawn by him from the Accounts Officer before leaving his
station. In urgent cases UA may authorize payment from the cash assignment /
imprest in which case information will be sent to the Accounts Officer forthwith.

467. No advance should be paid to an individual of the first grade, if the

amount admissible does not exceed Rs. 50.

468. The requisition for the advance will be supported by a simple receipt from
the payee and shall contain full particulars in regard to:-

(a) the officer for whom the advance is drawn;

(b) the particular journey for which it is drawn; and
(c) the accounts office by whom the advance is to be adjusted
469. All advances including those of families drawn in the manner prescribed
above shall be adjusted in the TA bill which shall be submitted to the Accountant
or the Accounts Officer immediately on the completion of the journey , complete
in all respects failing which the amount of the advance shall be deducted in full
from the pay bill of the individual for the second month after that in which the
journey is completed.

470. If no advance is taken, the claim supported by prescribed certificates will

be submitted to the Accountant or the Accounts Officer on completion of the
journey .

471. The amount of the advance drawn by an individual is found to be more

than the amount of traveling allowance admissible, the unadjusted balance will
be recovered from him in lump sum from his pay bill under preparation or by his
depositing the amount in a treasury.

472. In the case of advances made to personnel, who are not expected to return
to their units( e.g. proceeding on posting), the officer making the advance will
notify the unit to which the individual has proceeded, of the amount of the
advance the date on which it was paid, and the journey in respect of which the
advance was made and will request that the amount of advance should be
deducted from the traveling allowance claim. Paying Office will ensure that an
acknowledgement of the notification is received. At the new unit the claim will be
finally settled, less the amount of the advance made and a reference will be given,
on the claim to the unit where the advance was made, and the date of payment.

82
473. The grant of concurrent advance is not permissible and should be
avoided. Before making payments of an advance, it should be verified that no
previous advance is outstanding against the person concerned.

COMPLETION OF TRAVELING ALLOWANCE CLAIMS

474. The traveling allowance claims shall give full particulars required in the
case of (a) a family moving permanently to another station and (b) an individual
claiming the cost of transporting personal effects and also authorized
conveyance. Every claim under(b) above, made in a traveling allowance bill for
movers on permanent duty, will normally be supported by receipts and vouchers
for the expenditure incurred. In exceptional or extraordinary circumstances,
however, controlling officers, may at their discretion waive this requirement if
they are otherwise convinced of the genuineness of the claims.

CONVEYANCE OF BAGGAGE AND STORES

475. When an individual travels at the public expense on permanent duty.

Conveyance for his personal effects is admissible up to the following limits:-

(a) Transportation of personal effects by rail

PAY RANGE PERSONAL EFFECT THAT
CAN BE CARRIED
Rs. 16400 and above Full four wheeler wagon or 6000
Kg by goods train or one Double
container.
Rs. 8000 and above but less than Rs. 16400 Full four wheeler wagon or 6000
Kg by goods train or one single
container
Rs. 6500 and above but less than Rs. 8000 3000 Kg by goods train
Rs. 4100 and above nut less than Rs. 6500 1500 kg by goods train
Below Rs. 4100 1000 kg by goods train

* Such of those employees assure in receipt of revised of Rs. 3350 pm and above
may also be permitted to transport 1500 Kg of personal effects by goods train.

(b) Transportation of personal effects by Road

Pay range A-I/A/B-I class Other

cities Rs. Per Km cities
Rs. 8000 and above 30.00 18.00
Rs. 6500 and above but less than Rs. 8000 15.00 9.00
Rs. 4100 and above but less than Rs. 6500 7.60 4.60
Below Rs. 4100 6.00 4.00

Notes:-

83
1. The allowance at higher rates mentioned in col (2) will be admissible, as at
present, only for carriage of personal effects from one place to another within the
limits of A-1/A/B-1 class cities

2. Such of those employees as are in respect of of a revised pay of Rs. 3350 pm

and above will, however, be entitled to the rates of allowance prescribed for
employees in the next higher pay range of Rs. 4100 and above but less than Rs.
6500. The higher rate mentioned in col (2) will be admissible in their cases as
well only for carriage of personal effects from one place to another within the
limits of A-1/A/B-1 class cities.

In cases of carriage of personal effects by road between places connected by rail, a

Government servant can draw the actual expenditure on transportation of
personal effects by road or the amount admissible on transportation of the
maximum admissible quantity by rail and an additional amount of not more than
25 per cent thereof, which ever is less.

(c) Transportation of conveyance:-

PAY RANGE SCALE

Rs. 6500 and above One motor car or one motor cycle/ scooter or one horse
Less than Rs. 6500 One motor cycle / scooter/ moped or one bicycle.

476. In respect of individuals traveling on warrant a uniform scale of 40 K gms

baggage will be allowed free by railway, their beddings being subject to
weighment along with the rest of luggage for the purpose of determining free
allowance.

477. Baggage in excess of the scale authorized by rules will not be entered on
the warrant byut will be booked under ordinary baggage ticket and will be paid
for in cash at the time by the individual concerned. No free allowance will be
given on the baggage booked under baggage tickets as the free allowance is given
on the baggage paid for by Government only.

478. In the case of journey by road, mileage allowance for the transportation
of personal effects is admissible at the rates as fixed by local Governments and
Chief Commissioners for Government servants under their administrative control
in the areas under them. When the rate for a particular station has not been fixed
by the civil authorities, a suitable rate will be fixed in consultation with the local
civil authorities and the Controller of Defence Accounts concerned.

479. In the case of journeys by rail , the actual cost of carriage of personal
effects by goods train is admissible had he taken the maximum number of
kilograms by goods train.

480. An individual who carries his personal effects by road between station
connected by rail may draw actual expenses up to the limit of the amount which
would have been admissible had be taken the same quantity by passenger train

84
but not exceeding the amount which would have been admissible had he taken
the maximum quantity by goods train. In cases where the actual expenses
claimed exceeds the limit mentioned above, a competent authority may for valid
reason, allow such claims subject to the limit of the amount which would have
been admissible if the maximum number of kilograms had been transported by
goods train.

481. Subject to the prescribed maximum number of kilograms, an individual

may draw the actual cost of transporting personal effects to his new station from
a place in India other than his old station (e.g. from a place where they are
purchased en route or have been left on the occasion of a previous transfer) of
from his old station to a place in India other than his new station, provided that
the total amount drawn, including the cost of transporting these personal effects,
shall not exceed that admissible had all his personal effects been transported
from the old to the new station direct.

482. When an individual transports more than the maximum quantity

admissible by a cheaper route, he can draw actual charges not exceeding the
amount admissible for the maximum quantity by the normal recognized route.

483. The term ‘personal effects’ is not subject to definition, but the controlling
officer must satisfy himself that a claim to reimbursement on account of their
transportation is reasonable. In the case of journeys on permanent duty, an
officer’s motor vehicle or other conveyance can be viewed as covered by this
term when not permitted to be transported separately at the public expense, and
accordingly the amount spent on such transportation may be claimed up to a
limit of the balance of the amount which would have been admissible had the
maximum quantity been transported by goods train.

484. Conveyance is admissible for the personal effects of individual s who die
as the result of wounds received or who are missing or taken prisoners of war to
any station in India.

ISSUE AND CUSTODY OF RAILWAY WARRANT AND CREDIT NOTES

485. The Officer Commanding of the unit is competent to issue warrants and
credit notes and is responsible for the safe custody of the forms received by him.
Any loss caused to the State by theft or fraudulent use of warrants or credit notes
is liable to be charged against the officer responsible for the safe custody of the
forms.

486. When the Officer Commanding Unit is away on temporary duty or on lave
he may permit the next senior officer to sign warrants or credit notes for him on
his own responsibility. The senior officer so permitted will sign ‘for……………
(absence on……………………….)’.

487. When railway warrants or credit notes are dispatched by post they should
invariably be sent registered cover.

85
HANDING / TAKING OVER PERIOD

488. The following periods ( which will be inclusive of Sundays and Holidays)
will be admissible for handing/ taking over charge of appointment:-

(a)Officers/Subordinates holding stores (TF Comdr, OsC Stores Division,

Constry Coy, Stores Coy, Base Depots, Store Keepers etc-) 7 days

(b) In all other cases- 4 days

Efforts should be made to complete handing over/ taking over of charge

within the above stipulated periods. However, in exceptional circumstances
where the physical checking of scattered stores cannot be completed within 7
days, the period of handing over/taking overt may be increased upto a maximum
of 10 working days will be exercised by the Task Force Commander ( Lt. Col/SE)
and officers Commanding in respect of staff working under him. In the cases
pertaining to the Chief Engineers Offices, Base Depots and Task Force
Commander Personally, these powers will be exercised by the CE . In respect of
Unit/ Formation functioning directly under the DGBR these powers will be
exercised by the DOP.

The Government servant taking over charge should be treated as on duty

upto the maximum period indicated above for the purpose of entitlement of Pay
and Allowances and the relieving officers will draw:-

(i) if he is transferred form a post which he held substantively, his

presumptive pay in that post or

(ii) if he is transferred from a post which he held in and officiating capacity

the officiating pay admissible in that post or the pay he would draw after
the transfer is complete, whichever is less;

(iii) City compensatory allowance / House Rent Allowance or Special

Compensatory Allowance as admissible at the new station on the basis of
pay drawn at (i) or (ii) above, as the case may be.

Pay of Government servants who are transferred to a post, on return from

leave should during he period of taking over of charge be regulated as follows:-

(i) if he went on leave while working in the post held by him

substantively, the presumptive pay of that post; and

(ii) If he went on leave while working in a post in ;an officiating capacity,

the officiating pay of that post or the pay which will be admissible to
him in the new post after taking over charge, whichever is less.

86
 These orders will apply to service and Civilian officers Working In GREF.

PRESERVATION AND TRANSPORTATION OF DEAD BODIES AND

TRAVELING ALLOWANCE ENTITLEMENT OF THE ATTENDANT

489. If any member of GREF is killed in Border / Line of Control (LC)

Operation / Counter- Insurgency (CI) operation in India, Bhutan and Myanmar,
the following action will be taken by Unit administration:-

(a) PRESERVATION OF THE DEAD BODIES

The dead body will be embalmed and coffined for the purpose of
transportation. The cost of embalming will be restricted to the extent of
actual expenditure as charged by the Government / Military Hospital and
that of coffin should be the barest minimum on the basis of the austerity
standards.

(b) TRANSPORTATION OF DEAD BODIES

The dead body will be transported by fastest mode of transport

available accompanied by only one person who may either be a member of
the family or person deputed by the family or a unit representative from
the place of occurrence as the case may be upto the Hometown of the
deceased or place of last rites.

TA ( without halting allowance and incidentals) will be admissible to one

member of the family person deputed by the family from the place of occurrence
as the case may be upt the Hometown of the deceased or selected place or
residence (SPR) or place of last rites to accompany the dead body of the deceased.
This will not be adjusted against the entitlement of the members of family of the
deceased available under these rules after death or demission of office. TA
( without halting allowance and incidental allowance) will be admissible to one
representative of the unit to accompany the dead body by Air/ Steamer/ Rail/
Road from the place of death/ unit to Home Town, place of last rites when
member of the family or a person deputed by the family is not available to
accompany the dead body with the stipulation that the return journey will be
performed by the Govt. servant in the entitled class by Train/ steamer/ road as
the case may be.

The office commanding of the concerned unit/ formation will be

empowered to sanction the total cost of embalming, coffin, transportation of dead
body accompanied by one attendant from cash assignment of respective TF/
Project.

Expenditure on this account will be debitable to jobs in operation in the

TF / Project against miscellaneous contingencies.

87
490-500. Blank

88
 SECTION 13

CASUAL PERSONNEL

GENERAL

501. The following paragraphs deal with the terms and conditions of service of
labour recruited locally and employed to supplement (GREF Pioneers in Border
Road Organisation and for other odd jobs like shifting of stores etc. Such locally
recruitment labour will be called ‘Casual Personnel’.

502. Casual personnel should not be below the age of 16 years.

503. The personnel may be employed on daily or monthly b=rates of pay, if on

monthly rates, the period of their engagement shall be for maximum period of six
months at time and the personnel shall not be eligible for any of the privileges of
continued employment under Government. The service of the personnel are
liable to be terminated at any time without notice and no terminal benefits shall
be payable.

504. The daily or monthly rates of wages will be fixed by the Chief Engineers in
consultation with the local authorities. Such wages shall not be less than the
minimum wages fixed under the Minimum wages Act 1948.

505. The personnel may, at the discretion of the Chief Engineers, be provided
with shelter, made of cheap materials locally available or with used tents or
tarpaulins, if they have to work at considerable distance from their homes and if
the climatic conditions warrant. While provided this amenity, the local practice of
PWD or other employing agencies should be kept in view.

506. The following items of rations may be issued on payment at the scale
indicated against each:-

Item Grams per day per head

ATTA 600
OR ATTA 200
RICE 400
DAL VARIETY 110
SALT 20
SUGAR 35
TEA 7
OIL HYDROGENATED 45
K. OIL 100 MILLILITERS PER HEAD PER DAY
Milk powder 10
Or Milk tinned 30 per head per day

89
507. Recovery of the cost of rations issued will be effected, on ‘cash and carry
basis, at ASC payment issue rates/ procurement rates in force plays 5 percent to
meet incidental expenses. Rations as above will be issued only to the personnel
and not to their dependents.

508. Under no circumstances, will transportation of rations by air be resorted

to without the prior sanction of Government.

509. The following items of clothing may be issued on payment, to the extent
feasible and if aurhorised by Chief Engineers , to the personnel on monthly rates
of pay:-

(i) Water proof cap ….. at one per individual only in areas
where rainfall is heave

(ii) Blanket/ razai (a) at one per individual at places below

5,0000 ft. height

(b) at two per individual at places above

5000 ft. high

510. The following additional items of clothing may be issued don payment to
the personnel employed at places over 10,000 ft. high.

(i) one jersey pullover

(ii) one cap comforter
(iii) one pair gloves

511. The rates at which cost of the items referred to in paras 509 and 510 will
be recovered from the personnel will be notified by the DGBR from time to time.

512. Free outdoor as well as indoor medical treatment to the extent feasible,
may be provided to the Casual personnel in respect of injuries sustained by them
while at work, during epidemics and also for diseases which may not be due to
GREF activities. Free transport may also be provided for removal of urgent cases
to the hospital. Free indoor medical treatment in the MSS of the GREF will be
subject to the following conditions:-

(a) the period of indoor treatment shall not exceed fifteen days at a time.

(b) The indoor treatment will be provided only in areas where the
personnel of the General Reserve Engineer Force are allowed Special
Compensatory Allowance in Manipur; and

(c) A uniform diet charges @ Rs. 2 per day will be recovered from the
individual concerned

90
513. Casual personnel on Monthly as well as daily rates of pay shall be allowed
a day of rest with wages in every period of seven days provided they have worked
for a continuous period of not less than six days. Ordinarily Sunday will be the
weekly day of rest, but any other day of the week may be fixed as the day of rest
by Chief Engineers /Commander Task Force depending on local conditions.

In addition to above, casual personnel on Monthly/ daily rates shall be

entitled for following National Holidays as paid holidays, only if they are in
Service on the preceding and Succeeding working days. The personnel shall not
be entitled to any other leave or holiday with pay:-

1. 26th January
2. 15th August
3. 2nd October

514. The personnel will, for purposes of injury/ death benefits be governed by
the provisions of para 196 et seq.

515. Funeral Expenses:-

In the event of death of labour while in service, expenditure subject total

maximum of Rs. 250/- ( Rs. Two hundred fifty only) may be incurred on the
funeral of deceased casual labour ( local or Imported). The amount will be drawn
when the funeral is undertaken, by the authorities concerned and will include All
expenses incurred on transport, fuel.

516. Personnel employed in other areas outside India will be paid

compensation under Workmen Compensation Act, 1923, in the same manner and
to the same extent as if the injuries are sustained by them in India. Payment in
these cases shall also be made on an ex-gratia basis.

517. The personnel may, on initial engagement, be provided with free transport
from the rear base to the place of work. Pay will, however, be only form the date
they arrive at the place of work. The personnel may be provided free transport for
moves within project site. The period involved in such journeys will be treated as
duty, but , no other allowances will be payable.

OTHER CATEGORIES OF LABOUR

518. In certain areas, Casual Personnel may, with the prior approval of Director
General of Border Roads , be imported into project site from outside areas. The
terms and conditions of service and other facilities that should be provided to
these personnel will be as decided by Government from time to time.

519 IN the event of death of any CP labour whiule in service with Border Roads
Organisation, an expenditure subject to maximum of Rs. 500/- ( Rupess five

91
hundred only) may be incurred on the funeral of each individual. The amount will
be drawn when the funeral is undertaken by Border Roads Organisation
authorities and will include expenses incurred on transport and cost of fuel etc.

520.530Blank

92
 CHAPTER III

WORKS AND ACCOUNTING PROCEDURE

SECTION I
GENERAL

531. Border Road Organisation is responsible for construction, development,

improvement and maintenance of roads, civil works and accommodation works
for GREF included in the programme (of construction or improvement) of the
Border Road Development Board. These services may be carried out by different
agencies, namely, General Reserve Engineer Force, CPWD and State PWD, as
may be decided by Border Road Development Board, Chairman of the Board and
Secretary BRDB will exercise the delegated powers for inclusion of such works in
the programme of BRDB as given in Annexure 31. Works exceeding the financial
powers of Chairman will be included in the programme of MRDB with the
approval of Board as hithertoforce. .

532. To enable the different agencies to carry out the above Services,
Administrative Approval / Expenditure Sanction (see para 543 below) will be
accorded and funds allotted by BRDB. Thereafter, the works will be executed by
different agencies in accordance with the rules of their respective Departments.

533. The rules in the succeeding paragraphs will apply when the work of
construction/ improvement or maintenance is carried out by General Reserve
Engineer Force.

534. The method of control and the system of accounting provided under these
rules are designed:-

(a) to ensure full administrative, financial and technical control. The

system by which this control is exercised is described in the
succeeding paragraphs.

(b) To enable the financial authorities to submit accounts of the

expenditure in the form desired by Government and

(c) To enable expenditure to be compared with the approval and with the
allotment of funds

535. Nothing in these rules may be constructed as permitting officers to carry

out in portions any group of works or alterations or to make purchases of which
the cost in the aggregate exceeds their powers of sanction. The authority granted
by a sanction to a service covers only the precise objects to which sanction has
been given and any anticipated or actual savings must not be applied to carry out
additional work not contemplated in the approved project.

93
 The various powers delegated to the Officers may be restricted by the next
higher authority if considered necessary, but in such cases a report will be made
to DGBR.

536. It is essential that the broad spirit of the system of control of expenditure
should be appreciated and correctly compiled with by all officers entrusted with
the execution of works and administration of funds. The fundamental principles
to be observed in this connection are:-

(a) no work or service will be commenced without Administrative

Approval / expenditure Sanction ( but see para 558 below for
maintenance services) and Technical Sanction having been obtained
from the authority appropriate in each case and without funds being
made available to meet expenditure on it.

(b) No officer will, in the course of the financial year, exceed the budget
allotment made to him on any work or service, and

(c) No officer will take to incur expenditure or undertake liability in

excess of administratively approved amount beyond the permissible
limit(see para 582 below), whether such excess is due to error in the
approved estimate or to any other factors without obtaining prior
sanction of the appropriate authority.

537. The following revised procedure will be adopted in regard to inclusion of

works in BRDB Programme and sanction of estimates:-

(a) On receipt of an application for execution of General staff works and /

or Agency/ deposit work’s, the same would be included in the BRDB
Programme for Recce Survey and Trace Cut (RSTC) by the competent
financial authorities.

(b) Based upto the Recce Survey and Trace Cut an “ Approximate Project
Estimate” would be prepared to include all items of works, sector wise
and component wise.

(c) The sponsoring department should accept the necessity of the works
and its cost as per the “ Approximate Project Estimates”

(d) The “ Approximate Project Estimates” would be scrutinized by Ministry

of Defence ( Finance / BR) on the basis of latest standard schedule of
Rates (SSR) and norms. Thereafter, the work would be included in the
BRDB Programme with approval of the competent authority.

(e) Subsequently if the actual cost of the work exceeds or is likely to exceed
the Approximate Project Estimates, beyond the tolerance limit, a
revised Approximate Project Estimates would be prepared for

94
 examination by Min of Def ( Finance) for re-inclusion in the BRDB
programme.

The above procedure would apply in modification of all existing

procedures to General Staff as well as Agency / Deposit Works.

Authy: Govt. of Indai, Min of Surface Tpt. BRDB letter No. F.

5(4)/BRDB/P&C/DEL/85 dated 10.04.1987

Case File No. PC 54 & PC 77 to MF No. 24005/DGBR/E2A (T&C)

SECTT BRDB UO NO. F 232(10)/BRDB/BWA/88 dated 16.10.90 Min
of Def (Fin)/BR) Uo No. BRS/421/1876/S dated 19.09.90

95
 SECTION 2

ADMINISTRATIVE CONTROL

GENERAL
541. Administrative control ensures that services proposed for execution are of
real necessity and are in accordance with Government policy and of scales, if any
laid down. Administrative control is exercised through Administrative Approval.

542. For administrative purposes, works services are divided into the following
categories:-

( a) original work

Original works comprise:-

(i) construction of new roads and bridges

(ii) construction and acquisition of buildings
(iii) improvement/ reconstruction of buildings, roads and bridges;
widening and / or changing the alignment of road,
(iv) restoration of damaged roads, bridges, culverts etc. owing to
landsides, floods etc.
(v) provision of furniture, and
(vi) acquisition of land

(b) maintenance services

Maintenance services will include, besides maintenance of buildings,

furniture and installations.

(i) clearance of slips caused by rain and other natural factors but not
due to rock blasting

(ii) normal maintenance, including periodical repairs of road surface,

culverts, bridges, drains etc, to keep roads traffic worthy

(iii)clearance of ruts and other repairs to roads which have been badly
damages or gone out of commission

(iv)making temporary diversion on account land slides, to enable

traffic to pass

(v) snow clearance to keep rods open to traffic

(vii)maintenance of milestones, road signs, boundary pillars, etc.

96
APPROVAL TO ORIGINAL WORKS

543. Administrative Approval/ Expenditure Sanction is issued by Government

to the execution of a works at stated cost. Administrative Approval will be based
on approximate estimate prepared by the Engineer authority. Deputy Chairman
of the Board and Secretary BRDB will exercise the delegation powers to sanction
estimates with/ without financial concurrences as given in Annexure 32. The
Administrative Approval will be conveyed by a letter specifying the source form
which the funds will be provided and the agency who will carry out the services. A
copy of the letter according Administrative Approval/ expenditure sanction
together with a copy of the approximate estimate will be sent tot the Audit Officer
concerned and to the DGBR and the letter will issue such technical instructions
as may be necessary to this sub-ordinate officers. However, in the case of
estimates costing Rs. 1 crore, and more, which have been concurred in by the
Ministry of Finance, works may be commenced and expenditure incurred on the
authority of the approval accorded by the Chairman of the Board to this effect.
The administrative approval will be issued after the approval of the estimate by
the Board.

544. The work on the construction of roads will be executed in the following
stages:-

Stage A - Recce, survey and trace- cutting

Stage B - Formation cutting to final width, and protective works
Stage C - Surfacing

545. The following authorities are empowered to sanction Recee Survey and
Trace cutting as shown against each:-

(a) DGBR - to include Recce Survey and Trace

cutting in respect of road works
projected by Army HQrs
Ministry of Defence

(b) Chief Engineers (Projects) - to Sanction Recce Survey and Trace

cutting estimates in respect of
Recee Survey and Trace Cutting already
included by the competent
authority. RSTC cost would continue
to be sanctioned at the standard
approved rates ( Rs. 5,500/- per KM
in respect of new rods and Rs. 825/-
per KM for existing roads)

97
 These works would be taken up only in respect firm projection of works
cleared by Sectt BRDB.

These powers are parley personnel and cannot be further delegated to

lower authorities.

546. Approximate estimates for Recce, Survey and trace cutting as well as
formation cutting to final width will be submitted by the Chief Engineers. The
approximate estimate will be based on the cost of each kilometer, having regard
tot he actual terrain and nature of the soil. It will indicate the broad specifications
and will be accompanied by:-

(i) Longitudinal section showing the proposed formation, with gradient

(ii) Approximate quantities of different items of work involved, including

culverts, bridges, retaining walls, breast walls, catch water draining
etc. and

(iii) In areas where large quantities of earth work and/or cuttings in rock
are involved, typical cross sections at suitable intervals as prescribed
by the Director General of Border Roads

547. In cases where it is not possible for the Chief Engineers to submit the
approximate estimates as in the preceding para, ad hoc sanction will be issued at
a flat rate of Rs. 3,00,000/- per kilometer for the first fifteen kilometers, to
enable work on this stage to commence pending issue of Administrative
Approval/ Expenditure sanction. Such sanction may be given even for more than
fifteen kilometers, having regard to availability of resources. This ad hoc sanction
will be taken into account in the Administrative Approval/ Expenditure sanction
that may be subsequently issued for this stage.

548. Separate estimates will be prepared for ancillaries such as temporary

accommodation for project staff. Estimates for accommodation will cover other
requirements such as furniture, water supply and E/M Services.

549. Separate estimates will be prepared in respect of surfacing works and

permanent bridges.

550. The approximate estimates will be priced on the basis of the schedule of
Rates issued by the DGBR. In cases where certain items are not priced on the
basis of the rates in the schedule, the approximate estimate will be supported by a
statement showing the analysis of the rates actually adopted.

Where it is proposed to execute the works by contracts the estimates will

be based on the MES Schedule of Rates. Where, however, MES Schedule of Rates
is not available, the estimates, will be based on PWD Schedule of Rates.

98
551. The estimate will be prepared on the form prescribed by the DGBR on the
basis of the stretch of roads which can be entrusted to a single Task Force for
completion in a given period. Administrative Approval / Expenditure sanction
will be issued for this stretch of road in respect of each of the stages mentioned in
para 544 above.

552. “ If, during the execution of the project, it is anticipated that the scope of
the project would change or if the expenditure exceeds or appears likely to exceed
the amount of the Administrative Approval / Expenditure sanction beyond the
permissible limit ( see para 582 below), a report will be made at once to the
DGBR explaining the reasons for the change in scope or for the excess of
expenditure. A revised estimate will be prepared and revised Administrative
Approval / Expenditure sanction obtained.

553. The revised estimate should show clearly:-

(i) the progress of work on each item of the project

(ii) a comparison of the quantum of work and the rates as between the
original and the revised estimate.

(iii)any additional items proposed to be included in the revised

estimates, and

(iv)the reasons for the excess expenditure

554. A job number will be allotted to works sanctioned under each

Administrative Approval / Expenditure sanction.

555. The Engineer Officer responsible for the execution of the work will
maintain, under the supervision of his Accountant, a Register of Approvals to
Works ( IAFW-1816) to record all Administrative Approval / Expenditure
sanction and Technical Sanctions to works.

556. I an approved work is not commenced within five years from the date of
Administrative Approval / Expenditure sanction, fresh approval must be
obtained.

TECHNICAL MINOR WORKS

557. Commanders Base Workshops in the GREF may sanction the following
technical minor works connect with the installation of plant and machinery in the
Base Workshops upto Rupees 2,000 per work:-

(a) Re-organization of particular section within the main production

Group viz. establishment of a line system, where shifting of plant and
machinery, installation of rollers, shifting or provisioning of additional

99
 lighting arrangements mechanical handling devices etc. may be
necessary.

(b) Installation of newly received machine

(c) Introduction of special production techniques where small amount of

expenditure is involved such as construction of spray painting booth,
installation of hot caustic bath or pressure cleaning enclosures for
items such as radiators

(d) Making of small enclosures as to segregate particular operation

(e) Making of small enclosures as safety device

(f) Installation of extension of air or water lines

Total expenditure on such works in each Base Workshops will not exceed
Rs. 20,000/- in a financial year.

Funds will be separately allotted to meet the expenditure on technical

minor works and separate construction accounts will be marinated each work.

AUTHORITIES COMPETENT TO SANCTION WORKS

557 – A. Following authorities are competent to sanction original works/

petty minor works to the extent, indicated against them:-

AUTHORITY TYPE OF WORK FINANCIAL LIMIT

SECY BRDB Construction of Road Upto Rs. 2 lakhs after necessary scrutiny
side accommodation in at their end from Administrative and
respect of Sanctioned Financial angle
work

(a) Reccee, Survey and Rs. 2 lakhs subject to the Annual Budget
trace out for roads provision
included in the
programme of the Board
DGBR Note:- Re-survey of any road
will require prior
Government sanction
(b) Petty Minor Works Rs. 40,000/- ( not exceeding Rs. 10
lakhs per year) in each case subject to
ceiling of Rs. 5 lakhs per annum
CEs Petty Minor works Rs. 8000/- ( not exceeding Rs. 1.5 lakhs
per year) for each work to be debited to

100
 Maintenance grant for buildings subject
to a ceiling of Rs. 75,000 per annum
Task Force -do- Rs. 6,000/- ( not exceeding Rs.
Commanders 60,000/- per year) for each work to be
debited to Maintenance grant for
buildings subject to a ceiling of Rs.
30,000 per annum

Above amendment will take effect form 16 October, 1984

The exercise of the above powers by DGBR and his subordinate officers
will be subject to the following limitations:-

(i) the works sanctioned by such authority will be carried out only after
the funds have been provided in the Budget either specially for the
work or in the form of lump sum grants. While DGBR will be free to
re-appropriate funds between works sanctioned under his own
powers, re-appropriation funds between works sanctioned under
his own powers, re-appropriation of funds from the works
sanctioned by the Government shall not be permissible except with
the approval of Government.

(ii) The sanction of any work under these powers shall not in any way
result in the change in the accepted scales and specification of
accommodation/ works.

APPROVAL TO MAINTENANCE SERVICE

558. No separate approval is necessary for carrying out maintenance work in

respect of the items enumerated in para 542 (b) above; expenditure may be
incurred within the limit of funds provided.

559. Repairs and Maintenance Works, other than those mentioned in para
542(b) above, would be treated as original works and will not be taken in hand
without prior Administrative Approval / Expenditure sanction.

560. Occasions may arise from natural causes such as landslides, floods, etc,
which will necessitate items of work of the nature specified in the preceding para
to be commenced urgently before issue of the Administrative Approval /
Expenditure sanction. In such circumstances, where, in the opinion ( to be
recorded in writing) of the local engineer officer not below the rank of OC,
Construction Company/ Works Section, delay in commencement of work may
endanger life or property, or cause serious traffic blockades or further
deterioration of the road, work may be commenced in anticipation of
Administrative Approval / Expenditure sanction. The Engineer officer concerned
will, however, make an immediate detailed report to his Task Force Commander,
the Chief Engineers the Accounts Officer and the DGBR stating the approximate
amount of liability involved and explaining the reasons for commencing such

101
works. Approximate Estimate for the work will be submitted without delay for
issue of Administrative Approval / Expenditure sanction.

Estimates in respect of works valuing upto Rs. 5 lakshs whether already

completed or still in progress will be sanctioned by Border Road Development
Board after necessary scrutiny at their end from Administrative and Financial
angles. Estimates in excess of Rs. 5 lakhs would, however, be sent to Ministry of
Finance (Def/BR) for financial concurrence.

MAINTENANCE CHARGES - BORDER ROADS - BUILDING AND

SERVICE

561. The following scales will be adopted for the purpose of demanding funds
for the maintenance of buildings, furniture and internal electrical installations
belonging to Border Road Organization :-

Percentage On Capital Value

(a) Building and Internal Services
(i) Permanent buildings including
water supply, fixtures etc. but excluding 1.3/8 %
internal electrical installation

(ii) Temporary buildings including

water supply, Fixture etc. but excluding 1 ½ % for the 1st year, 3% for
internal electrical installation 2nd year and 5% per year
thereafter.
(iii) Internal electrical installation in
permanent buildings ( also permanent and
external lighting). 8%

(iv) Internal electrical installation in

temporary buildings ( also perimeter and
external lighting ) 11%
(b) Furniture ( Approved pattern within Percentage On Book Value
authorized sale)
(i) Repairs and renewals of wooden furniture
(ii) Steel charpoys 6½%
1½%

Funds for maintenance at the rates given above will be demanded only in
respect of completed Projects for which completion reports Part ‘A’ and ‘B’ have
been rendered.

562. The powers for inclusion of works in the programme of Border Roads
Development Board and for according Administrative Approval to the Project
Estimates are as under:-

102
I. POWERS TO INCLUDE WORKS IN THE PROGRAMME OF BRDB :-

Raksha Mantri Secy BRDB DGBR

(Chairman)
With Without With Without Without
Financial Financial Financial Financial Financial
Concurrence Concurrence Concurrence Concurrence Concurrence
1 2 3 4 5 6
(a) Roads & Civil
Works

(i) Roads & Civil 200 25 50 10 Nil

Works required
by General Staff

(ii) Development 100 Nil 25 Nil Nil

Civil Works and
roads

(iii)Civil Works 200 50 100 25 Nil

and Roads to be
taken up as
agency works
(funds being
provided by the
users)
(b)
Accommodation
Works for
General Reserve
Engineer
Force( administr
ative buildings
and residential
quarters
including lands)
(i)
Administrative
buildings 200 Nil 50 Nil Nil

(ii) Residential
quarters 100 Nil 500 Nil Nil

II. Powers to Sanction Estimates for works

(a) Roads
1) Formation cutting Full 50 Full 35 15
powers powers

103
2) Permanent Works -do- 75 -do- 35 15
3) Surface/ re-surfacing -do- 75 -do 35 15
4) Emergency Works -do- 50 -do- 25 15
b) Civil Works and -do- 50 -do- 25 15
accommodation works for
GREF

Note:-
1. powers to sanction estimates delegated to Director General of
Border Roads would be exercised without financial concurrence.
These powers are purely personal are con not be further delegated

2. Secy BRDB will exercise full powers for sanctioning estimates

provided the Cost of the Project remains within the included/ re-
included cost plus 20% Secy. BRDB will also exercise full powers in
respect of estimates for works other than original works that have
no bearing on the included cost.

Authy:- Govt. of India Min of Shipping and TPT BRDB letter No. F
105(2)/BRDB/67 IV/BWA darted 13.10.83

563. The procedure for execution of Deposit Works/ Agency Service entrusted
to Border Road Organisation will be adopted as detailed in Annexure 35.

564.565. Blank

104
 SECTION – 3

FINANCIAL CONTROL

GENERAL

566. Financial Control ensures that-

(a) the total estimate for each project as administratively approved is not
exceeded beyond the permissible limit.
(b) No expenditure or liability is incurred until funds to meet it are
available ( but see para 560)
(c) The funds are expended only on authorized items of work for which
they are allotted, and
(d) The funds allotted in any year are not exceeding

PROVISION FOR FUNDS

567. Except the National Highways which is a Central Subject, Roads and
Bridges is a State subject under Schedule Seventh of the Constitution. The
provision of Funds for original works and maintenance services in respect of
State Roads and Bridges of strategic needs and importance is made in the Budget
as Grants in aid. The demand for funds both for works and maintenance budget
will be framed by the DGBR in consultation with the BRDB and Ministry of
Finance ( Defence).

568. Funds for original works services are provided as under:-

(a) Major Head 537 Capital outlay on Roads & Bridges National Highways-
Major works
(b) Major Head 360 Grants in aid to State Govts- grants sanctioned by BRDB
c) Major Head 361 Grants in aid to Union Territory Govts- grants sanctioned
by BRDB
d) Major Head 337 Minor Works

569. Funds for expenditure on the following formation will be provided under
Major Head 537:

(a) CE's Headquarters

(b) Base/ Transit Depots
(c) Base Workshops
(d) Store Divisions
(e) GREF Records & Centre
(f) Liaison Cell

105
Note:- Funs fro expenditure on HQrs Director General of Border Roads are provided under
Major Head 296.

MAINTENANCE SERVICES

570. Expenditure on maintenance services will be met from the provision

under following heads:-

MH 337 --- Roads and Bridges- for maintenance of National Highways

MH 360 --- Grants in aid to union Territory Govts. For maintenance of

State Roads

MH 361 --- Grants in aid to Union Territory Govts. For maintenance of

Union Territory roads

Note 1- Major Heads 360 and 361 also cater for construction works in addition to maintenance
of roads

Note 2- Major Head 337 also caters for Grants in aid for construction and Maintenance of
Roads in Bhutan

Note 3- Funds for minor works sanctioned under para 557 A of Border Roods Regulations are
provided under Major Head 337.

ALLOTMENT OF FUNDS

571. Funds must be specially allotted to a work or maintenance service before

execution is commenced.

572. Allotment of funds can be authorized at any time before but not after the
expiry of the financial year. It is intended to cover all the charges, including the
liabilities of past years to be paid or adjusted during that year.

573. After the close of the financial year, any unspent balance of the allotments
lapses.

574. Allotment of funds in respect of each road/ work will be notified to the
subordinate authorities by the DGBR in consultation with the CDA (BR). A copy
of the allotment letter will be endorsed to the BRDB.

575. Allotments in respect of formations, the expenditure on which is

controlled through allotments, will be made in consultation with CDA (BR) and
BRDB
576. Transfer of funds may be made by the Chief Engineers between the
projects under them provided that

(a) no transfer is made to allot funds to a work not administratively

approved

106
 (b) no transfer is made to works which would have the effect of exceeding
the amount of its Administrative Approval/ Expenditure sanction
beyond the permissible limit.

(c) No transfer is made between projects for which budget provision is

made under different major Heads of Accounts.

(d) No transfer is made between provisions for formations mentioned in

para 569 and that for works.

577. All transfers of funds ordered by the Chief Engineers will be reported to
the Director General of Border Roads who will inform the BRDB and the
Ministry of Finance ( Defence) .

578. Transfers of funds may also be made by the Chief Engineers in

consultation with Director General of Border Roads as between roads in his area
provided that funds for maintenance have been allotted for each such road and
that the over all allotment is not exceeded. Such transfers will be intimated to the
Accounts Officer, the DGBR , BRDB and the Ministry of Finance ( Defence).

579. The Chief Engineers , the Task Force Commander and others by whom
allotments of funds are made will maintain, under the supervision of the
Accountant, A register of Appropriations ( IAFW 2244), showing all allotments
received by them and modifications, if any made, to them.

580. Careful control is essential to ensure that allotments are economically

spent and that expenditure is spread evenly over the periods during which work
is possible. Every effort will be made to avoid rush of expenditure at the end of
the financial year. Before deciding on the programme of work for the year, the
capacity for expenditure of the Task Force under each Chief Engineers should be
considered and allowance made for the time that may be taken in planning etc.
No funds will be expended uneconomically merely to prevent them from lapsing.

581. Funds which are not required for the purpose for which granted will be
surrendered as soon as they become available.

EXCESS AND SAVINGS

582. The final cost of any project may exceed by not more than 20% the amount
as administratively approved; expenditure may be incurred up to that limit,
provided that the scope of the work as indicated in the administrative approval is
not deviated from.

583.590 Blank

107
 SECTION 4

TECHNICAL CONTROL

GENERAL

591. Technical control of all works entrusted to the force is vested in the DGBR
and is exercised through the Chief Engineers . Task Force Commanders etc.

592. Technical Control ensures that:-

(a) the designs and specifications are in accordance with sound

engineering practice and fulfill the object in view with the least
expenditure o funds

(b) the scales in respect of accommodation projects are not exceeded

(c) the estimate represents the possible cost of the execution of the work
as accurately as possible at the time it is prepared.

(d) The material for and execution of work are in accordance with the
plans and specifications.

(e) All payments to contractors and employees correctly represent the

services rendered ( that is, work done or stores supplied) and

(f) That accounts are correctly kept and the expenditure is correctly
allocated in accordance with the rules.

TECHNICAL SANCTION

593. Technical Sanction is sanction issued by the Competent Engineer

Authority, detailing the various items of the work to be done and is appreciation
of the cost that will be involved. Technical sanction will be issued on Costed
Schedule of Works which will be strictly in accordance with the Administrative
Approval in regard to scope of work, scale of accommodation etc, where laid
down, and specifications.

POWERS OF TECHNICAL SANCTION

594. The powers of the engineers authorities for according technical sanctions
to works are given below:-

DGBR - Full powers

Chief Engineers - Full powers
Commander Engineers - Rs. 22 lakhs

108
 Garrison Engineer - Rs. 5 lakhs
595. Commander Task Force and O.C. Construction Company Field Company/
Base Depots/ transit Depot will exercise the same powers as in par 594 as
Commander Engineers and Garrison Engineer respectively.

PROCEDURE FOR ACCORDING TECHNICAL SANCTION

596. Technical Sanction will be accorded by the Competent Engineer Authority

before the commencement of work and before tender documents are issued in
case the work is to be executed through contract. In the case of works carried out
by specialist firms on their own design, technical sanction will be accorded on the
basis of the accepted design on receipt of tenders but before acceptance of the
contract.

597. In the case of works to be carried out departmentally, Technical Sanction

will be accorded on the form prescribed by the Director General of Border Roads
and will include and analysis of the amount involved under the following
headings:-

(1) Pay and Allowances including wages of local labour

(2) Stores/ rations
(3) POL
(4) Vehicles and equipment at usage rates and clothing at per capita
rates
(5) Overheads
(6) Items of works done through contracts

However, in respect of jobs costing less that Rs. 10,000 such analysis of
the amount shown in Technical sanction ( costed schedule of works ) will be
dispensed with.

598. Technical sanction may be issued for portions of work, as decided by the
Competent Engineer Authority. Technical sanction will specify the portion of the
work covered and will be supported by a plan of alignment, cross sections of
hillsides and hydraulic particulars of each drainage crossing.

599. Designs with full particulars of bridges having a water-way of 30 meters

and above will be submitted to the DGBR for technical approval. Designs for
small bridges may also be referred to him for advice if necessary.

600. The Engineer Officer competent to sanction a project as a whole is

responsible for the technical soundness of the project and for ensuring that the
cost of the project as a whole is not exceeded beyond the permissible limit. He
may, however, delegate authority, at his discretion, to his subordinate engineer
officer to accord technical sanction to items of work which he orders them to
plan locally, within the limit of their powers of Technical Sanction . When
delegating such authority he will lay down in each case, the total sum up to

109
which technical sanction may be accorded and this sum will not be exceeded
without his prior concurrence.

601. Copies of Technical Sanction and letters delegating powers of Technical

Sanction will be furnished to the Accountant / Accounts Officer.

602. In respect of maintenance services. Technical Sanction will be accorded

on the BRDB Form 20

603. Minor changes in scope / specification and classification as brought out

in Annexure 36 from those sanctioned by Government may be approved by
DGBR and the cases need not be processed to government for approval
provided that overall cost remains within the permissible limit of the
administrative approval. The completion reports should also reflect the
changes made in specification, if any, from the sanctioned estimates.

604- 610. Blank.

110
 SECTION 5

METHOD OF EXECUTION OF WORKS

General

611. Works on the construction of roads will normally be carried out

departmentally be the units and formations in the G.R.E.F. Contracts may be
entered into for the construction of bridges or ancillary buildings such as offices.
Workshops, living accommodation etc. for the supply of stores and materials or
for transportation of personnel and stores.

612. To supplement the labour element in units and formations, skilled

or unskilled labour may be employed locally on an “ as required “ basis on
monthly or daily rates, within the approved estimates and the allotment of
funds. The monthly or daily rates will be fixed in consultation with local
administrative / political authorities concerned.

613. Mules / pack animals may also be hired by Task Force Commanders
on an “ as required “ basis for conveyance of stores in hilly areas where vehicles
cannot be used. The rates of hire charges, will be fixed in consultation with
local administrative / political authorities. A register shall be maintained to
show:-

(a) The names of the owners of the animals

(b) The number of animals hired with dates.

(c) Details of work /duty performed , with the weight of stores

conveyed and the total mileage.

Payment of hire charges shall be made on Contingent Bills which

will be supported by statements showing the above details.

614. In exceptional cases, the execution of the following items of road work
not exceeding Rs. 20,000 / - individually, may at the discretion of the Chief
Engineer, be entrusted to small contractors:-

(a) Jungle clearance and cutting of trees.

(b) Trace cutting.

(c) Earth work and formation cutting.

111
 (d) Protective works, like construction of retaining / breast
walls, small culverts / causeways, drains and parapet walls,
and

(e) Breaking of stones for soiling and metalling.

15- 1 DGBR N D 88.

No original work involving the use of machinery nor any item of

maintenance service will be carried out through the above contract. Any other
item of work will not also be carried out departmentally on the same stretch of
road for the duration of the contract. The contract will be based on the rates
adopted by the P.W.D. or C.P.W.D. in the areas concerned and shall specify the
time limit for completion of the different stages of the work. The work carried
out through contract shall be measured and measurements, recorded in
Measurement Books ( IAFW 2261 ) see para 617 below ).

615. In regard to the method of payment to these contractors see para 731.

616. Contracts will be concluded after inviting tenders. The general

procedure to be adopted for invitation of tenders, conclusion and operation of
the contracts is laid down in para 688 et seq. In the case of contracts referred
to in para 614. Chief Engineer, may, at their discretion deviate from the
procedure for conclusion of the contracts regarding invitation of tenders and
security deposits.

Measurements

617. When the work is carried out departmentally, assessment of quantities of

work done will be entered on Works Diary ( B.R.D.B. Form 8 to 12 ) as the case
may be. When the work is carried out by contract. Measurement Book ( IAFW-
2261) will be used to record the quantities of work done by the contractors.
Detailed instructions for the maintenance of Measurement Books are
contained in the Book itself.

618. The Measurement Book is the basis of all accounts of measured work and
of material’s received which have to be measured or counted. Measurement
Book will be used for the supply of timber, stone metal etc. where actual
measurement have to be taken at the time of receipt of the stores. It provides
a complete record of works performed under a contract and will therefore
included all items having financial value.

619. As Measurement Books may have to be produced as evidence in a court

of law or before an arbitrator, entries therein must be indelibly recorded,
properly described, agreed and signed by the parties concerned on the
completion of each day’s measurements.

620. A register of Measurement Books will be maintained by the Accountant

attached to the formation concerned.

112
PROGRESS REPORT

621. Physical progress reports on each project as administratively approved

will be forwarded by the Chief Engineer to the DGBR monthly by the 10 th of
month following, in the form prescribed by the DGBR A consolidated progress
report will be furnished by the DGBR to the B.R.D.B. by the 20 th of that month.

DEMOLITION

622. Demolition of road side camps may be sanctioned by Chief Engineers

when no longer required for project purposes. In respect of buildings, other
than road side camps, sanction of BRDB will be obtained. Demolition will be
approved on Demolition Statement ( IAFW 1819).

623. In the case of building demolished to clear a site for a new project the
cost of demolition will be met from the new project. In all other cases, the cost
of demolition will be met from Major Head 337.

A Demolition Certificate on IAFW 2201 will be submitted in support of

bills claiming of demolition .

624. Where materials obtained from demolition, or buildings in site, are

disposed of, sale proceeds will be credited as under:-

(i) to the new project in cases where building are demolished to clear
the site for it.
(ii) to Major Head 337 in all other cases as deduction from
expenditure.

When serviceable materials obtained from demolition are reused on

other projects financial adjustments will be carried out by crediting
the sale proceeds to Major Head 337. Deduct Expenditure and
debiting the Project to which stores have been issued.

CASH ASSIGNMENT

625. To enable the Task Force Commander and others connected with the
execution of work to make disbursements on account of pay and allowances of
personnel and other items of expenditure, cash assignments on the local civil or
political treasury will be authorized, in favour of the following officers by the
CDA concerned. The concerned. The amount of the assignment will be fixed by
the next higher engineer authority, in consultation with the CDA.

(a) Chief Engineer.

(b) Commander Task Force.
(c) Officer Commanding Base /Transit Depot
(d) Commanding Officer Base Workshop

113
 (e) OC Stores Divisions,
(f) Garrison Engineer,

626. Within the amount so fixed, the assignment will be recouped

periodically by the CDA in accordance with the estimate of requirements
submitted by the officer concerned or on application as need arises.
Generally, each holder of an assignment with be placed in account with one
treasury but, where necessary, the assignment may be apportioned between
two or more treasuries. The officer will draw against the amount assigned
to him exclusively by cheques for which purpose separate cheque books for
each treasury concerned will be supplied by the CDA.

627. A record will be maintained on IAFA-277 of the amount of

assignment daily transactions and the balance. It will be a running account
within each financial year, and the amount that can be drawn at any time is
the balance at credit. A balance unpaid on the last date of the financial year
will lapse except that cheques drawn before but put paid after the end of the
year will be taken against the balance of the assignment of that year.

628. Assignment holders will maintain a pass book ( IAFA-2105). This

will be sent monthly to the Treasury Officer for completion and, on return,
the drawings for the month and the balance will be verified and a
reconciliation statement prepared. However, at places where banks are
functioning as Treasuries for payment to Assignment Holders, the accuracy
of the drawings for the month will be verified by the Assignment Holders
from the duplicate copy of the daily payment scroll received from the
Banks and a reconciliation statement prepared.

629. The cash assignment will be operated by the assignment holder or a

gazetted officer duly authorized by him in this behalf Cheques will be drawn
with the concurrence of the Accounts Officer or Accountant, on the basis of
bills pre-audited and passed for payment by him. All cheques other than
those drawn by the assignment holder in his own favour will be crossed.

630. In areas where Border Roads Treasure Chest Holders function, the
authorities mentioned in para 625 above shall obtain funds from such
Treasure Chest Holders. Where necessary, such authorities may, also be
given cash assignments as in para 625 on specified treasuries to enable
them to make outstation payments.

631. Authorities drawing cash from the Treasure Chest Holder will be
supplied with a book of Cash Requisition form ( Form B.R.D.B. No. 1 ) by the
Treasure Chest Holder on receipt of applications therefore. Application for
further books of requisition will be supported by a certificate that the
completed book has been sent to the Accounts officer concerned Funds will
be drawn from the Treasure Chest Holder on the Cash Requisition with
reference to bills pre-audited and passed for payment by the Accounts

114
Officer /Accountant , who will make appropriate endorsement on the
Requisition.

632. The accounting procedure to be followed by the Border Roads

Treasure Chest Holder is detailed in paras 776 et seq.

633. Advances of pay and allowances to service personnel will be made

from Field Imprest and not from cash assignment or from the funds
obtained from the Treasure Chest Holder. However, chief Engineers may
authorize Imprest Holders to draw cash from Cash Assignment Holders or
Treasure Chest Holders for payment of advance of pay and allowances to
Service personnel if this procedure is considered necessary as a measure of
security precaution or for want of banking facilities. The funds will be
drawn from one source only. Unit allowances such as amenity grant.
Literature grant etc., in respect of the Army units will, however, be paid from
the cash assignment after pre-audit by the Accounts Officers these will not
be drawn from the Field Imprests.

IMPREST

634. For effecting payments of a petty and urgent nature an assignment

holder may be authorized as in para 625 above an imprest of an appropriate
sum.

634. Chief Engineer may also sanction in consolation with the CDA
concerned, an appropriate sum as imprest to an officer who is required to
make payments daily in cash but who is situated at considerable distance
from the assignment holder on whom he is dependent and is, there fore,
unable to draw from him. The imprest will be utilized to make payments to
casual labour engaged on daily rate of pay and other petty contingent
payments up to Rs. 250 in each case.

635. A The officers provided with imprest under Para 634 or 635 Border
Roads Regulations may incur expenditure for making payment of official
telegrams, without pre-audit. The officers commanding self accounting units
who are not eligible for imprest under Para 634 or 635 may be authorized an
imprest of Rs. 100 for meeting the expenditure on prepayment of official
telegrams if sanctioned by the Chief Engineer, in consultations with the
CDA. This amount will be drawn from the dependent assignment holder
and the expenditure will not be subject to pre-audit.

636. The imprests mentioned above will be initially drawn from the cash
assignment and recouped at least once a month.

637. while payments from the imprest at para 634 above will be made
with reference to pre-audited bills, payments from the imprest at para 635
above need not be pre-audited.

115
638. Chief Engineer may, in consultation with the Accounts Officer,
advance a sum up to Rs. 18,000/- to an officer in charge of a party detailed
for reconnaissance of survey, for incurring cash expenditure on locally
engaged labour, on hire of mules or on other contingent charges. The
advance will be made on a Hand Receipt to the officer of the party and shall
be accounted for by him to the assignment holder from whom it is drawn,
immediately on completion of reconnaissance of survey. A second advance
shall be made only after the first advance has been accounted for and
adjusted.

FIELD IMPREST

639. Field Imprest for making payments on account of advance of pay

and allowances to Service personnel may be sanctioned in consultation
with the regional CDA and CDA ( ORs), by the DGBR in respect of units
and formations directly under him and by the Chief Engineers in respect of
units placed under them.

640. The following authorities will be competent to fix or refix ceiling

limits of field imprests to the extent medicated against each :-

(a) D.G.B.R.

(b)(i) D.G.B.R. in respect of units Cash to meet requirement

directly under him of 15 days Fix/refix of
of ceiling limit equivalent
(ii) Chief Engineer the actual cash
requirement for a period
of 10 days.

641. Any excess in the limits at (a) and (b) above will be regularized
by the D.G.B.R. C.D.A. ( Ors ) will be consulted before the excess at (a)
above is regularized.

CASH BOOK

642. Every officer having a cash assignment or imprest or drawing

Funds from the Treasure Chest Holder will maintain a cash book on
I.A.F.W. 2246. All transactions relating to the receipt of cash or cheques and
all payments or disbursements will be entered in the cash book as they take
place. The cash book will be maintained by the assignment holder or the
officer authorized to operate it. All entries in the cash book will be checked
and initiated by him and the Accountant concerned.

643. Separate cash books will be maintained in respect of :-

(i) Cash assignment

116
 (ii) Money drawn from Treasure Chest Holder.
(iii) Field Imprest.
(iv) Imprest for petty cash
(v) Public Fund Accounts.

644. The cash book mentioned at (i), (ii) and (iv) of para 643 will be
maintained in two volumes. Each volume recording the transactions for
alternative months. The Public Fund Account mentioned at (v) of para 643
will be maintained on IAFA-811 ( Columnar Cash Book ) by each
unit/formation responsible for disbursement of (i) pay and allowances; other
allowances to defence Accounts Deptt. Personnel attached to GREF against
cheques received from CDA (ii) final settlement of Provident Fund balances
of GREF personnel (iii) the unit allowances like condiment allowance, mess
maintenance allowance, amenity grant etc; on receipt from dependent
cash assignment holder (iv) bank drafts received on account of pay and
allowances of GREF personnel (which do not affect Project Expenditure 0 of
the receiving unit and (v) such other public claims including cost of rations
issued on payment, where authorized vide para 803 which are not to be
reflected in the cash assignment book. Public Fund will be deposited with a
branch of the State Bank of India. Public money will not be drawn from the
bank before, it is actually required for disbursement. Public Fund may be
deposited in any Nationalized Bank, which has capacity to meet cash
requirement at a short notice in addition to State Bank of India or its
subsidiaries, provided that they would not charge banking charges for
Government cheques and would also furnish Bank Statements as and when
required and also as required by Audit Officer as is the practice now
followed by State Bank of India.

645. Treasury receipts for money deposited into the treasury by other
parties are not entered in the cash book but are dealt with separately by
the Accountant.

646. The cash book will be closed and balanced on the 25 th of each
month except in March when it will be closed on the 31 st . After the monthly
closing, the cash books mentioned at (i), (ii) and (iv) of para 643 will be
forwarded to the Accounts Officer with all paid vouchers.

All entries in the Public Fund Account cash book will be made in ink and
checked and initialed by the officer authorized to maintain Public Fund
Account, and where UAs / AOs are attached, the cash book will be
maintained under the supervision of the UA/AO. In case of Public Fund
Accounts maintained by the OsC RCCs etc. ( who are not operating cash
assignment ) and with whom Accounts Sections are not attached, the Public
Fund Account cash book will be subject to periodical inspection by AOs. The
Public Fund Cash Book will be closed on the last day of the month and
entries therein completely checked and cash in hand verified. A monthly
reconciliation will be drawn to verify where the balances as shown under the
Bank column of the cash book agree with the balances as shown in the

117
monthly bank statement. A certificate to the effect that the cash held in
hand as on the closing day of the month has been counted and found to
agree with the balance as shown in the cash book will also be recorded in the
Cash Book alongwith a simple balance sheet showing assets and liabilities
under the signature of the Officer maintaining the accounts and
countersigned by OC Unit ( in case where the OC unit is not himself
maintaining the account).

647. It should be ensured that large balances of cash are not kept but
are remitted into the treasury or returned to the Treasure Chest Holder, as
the case may be, within a period of ten days. In individual cases where it is
not possible to remit the balance within the prescribed period Chief
Engineer may permit retention of cash balance upto a maximum period
of 20 days.

648. Balance of cash on the 25 th of each month could be carried over to

the next month except in March when the cash book should be closed to nil
balance, after remitting the balance of cash on the last day of the month
into the treasury.

BILLS AND PAYMENTS.

649. All bills for works or for services by contract and for purchase of
stores made by local authorities will be submitted to the Accounts who will
audit and authorize payment. All bills of the above nature, the gross value
of each which exceeds Rs. 40,000 ( Rs. 15,000 in the case of Base
workshops) will be forwarded by the Accountant to the Accounts Officer for
pre-audit and authorization of payment. This limit will not, however, apply
to “ on account” payments to contractors.

Bills on account of Rent. Electric and Water charges irrespective of the

amount will, however paid by the Unit Accountant without pre-audit by
the Accounts Officer.

650. All payments to non- gazetted personnel will be made by or in

the presence of the assignment holder or a gazetted officer authorized by
him in this behalf. When payments are made in cash, the disbursing
officer shall be personally responsible for identification of the payee and for
obtaining valid acquittance for the payment. Receipts for payments made
outside India should be obtained from the payee and stamped in
accordance with the local laws, if any, governing the stamping of such
receipts.

651. Gazetted officers will prepare their own individual pay bills.

652. Pay bills in respect of non – gazetted personnel will be prepared

by unites and formations separately for direct recruits and for deputationsits
from Services like the M.E.S. State Government etc. In respect of casual

118
 personnel , those on monthly rates of pay will be paid on Special Wage Bill
(BRDB Forms No. 19 and 19 A ) and those on daily rates on Muster Rolls
( IAFW – 2255).

653. Special Wage Bills and Muster Rolls need not be accompanied by
progress reports statements etc. A certificate will be endorsed by the O.C.
Unit on the above bills to the effect that the labour employed and stores
issued have been fully utilized on the work. The Task Force Commander
will, however maintain records of output and performances as prescribed
of D.G.B.R. from time to time.

654. No persons can ( unless he has been newly appointed) draw any
pay or allowances without producing the LPC from the officer by whom he
was last paid. Should, however, the LPC not be forthcoming on transfer of
an individual from one Unit/Formation to another, the Unit
Accountant/Accounts Officer (Project) concerned may authorize pay being
disbursed and provisionally admitted pending receipt of the LPC, on
furnishing a certificate by the individual concerned to OC Unit / Formation
stating :-

(i) The rate of pay and allowances to which he is entitled

and the date upto and for which he was last paid.
16.1 DGBR/ND/88

(ii) Particular authority or agency by which he was so

paid.

(iii) The fund deductions and the amount of advance/

advances if any, which may have been made.

This certificate will from the basis of provisional payment to the individual
in the new unit for a maximum period of four months. On receipt of LPC
countersigned by CDA in respect of deputationists ( gazetted or non-gezetted )
and by Accounts Officer (P) in respect of directly recruited GREF officers and
personnel, the new Unit or Formation will link the same with Personal
Certificate mentioned above and finalize the provisional payment initially
made. If the LPC is not received within a period of four months, no further
provisional payment will be made unless authorized by the CDA concerned as a
special case. This procedure will apply only in case of transfer of individuals to
posts carrying identical or higher scales of pay.

655. All bills will be forwarded to the Accountant for pre-audit and
authorization of payment. Any further post check of the bills will be arranged
by the CDA concerned.

656. In the case of Bhutanese Casual labour, occasions may arise when it may
not be possible for Muster Rolls in respect of them to be pre-audited by the
Accountant before payment is made to the personnel. In such cases, the Chief

119
Engineer may authorize in writing payment without pre audit specifying the
area and the categories of personnel affected.

657. The procedure for the preparation of pay bills egc. As in the preceding
paragraphs shall apply to civilians in army units also.

658. The procedure for accounting in respect of free remittances of amounts

through Field Post Offices shall be as laid down in Annexure 18.

659. In cases where the remittances are authorized to be made through Civil
Post Offices, the amounts spent as money order commission, up to the
authorized limits, will be claimed on contingent bills, supported by the relevant
postal acknowledgement receipts.

660. Pay and allowances due to personnel undergoing hospitalization may be

made in cash by an officer proceeding on temporary duty to the station where
the hospital is located; no specific move for the purpose should, however, be
authorized. Where this is not possible, the amount due may be remitted by
R.T.R. at stations where treasury facilities are available.

661. Where money is obtained from the Treasure Chest Holder, payments to
contractors and suppliers may be made in cash. Payment on account of pay
and allowances will be made to gazetted

662. When the Field Imprest Holder is absent on leave or otherwise, payments
to Service personnel out of such imprest may be made by a civilian officer who
will also sign the connected acquittance rolls. The rolls. The name of the civilian
officer so authorized shall be intimated by the Field Imprest Holder to all
concerned.

663. Advance of ration money where payable, will be claimed on a Hand

Receipt ( IAFA 3260 ) supported by Part II orders and paid out of the cash
assignment, after pre-audit.

664. Amenity grant admissible to units and formations will be claimed on

Contingent Bill ( IAFA 115 ) and paid out of cash assignment after pre-audit.
Simple account of the amount received and expended and of the stores etc.
purchased shall be maintained.

665. The allowance of Rs. 4 per head per day admissible to the personnel
constituting the recee party will be drawn in bulk on a Hand Receipt by the
Officer in charge of the recee party and will be paid to him out of the Cash
Assignment after re-audit. The amount will be spent under unit arrangements.
A simple account of the amount received and spent, supported by necessary
vouchers, shall be rendered by the officer-in charge of the party to the Task
Commander. This will be subject to the usual audit checks.

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UNPAID WAGES

666. If any wages remain unpaid from a Casual Personnel Bill or from a
Muster Roll, they will be credited in the Cash Book. The details of the unpaid
wages from these bills will be entered in the Register or Unpaid Wages ( IAFW
2259) to be maintained by the assignment holder.

667. Payment of unpaid wages will be made on Hand Receipt ( IAFW 2260)
after check by the Accounts Officer or Accountant and the voucher number
noted against the entry in the Unpaid Wages Register.

DEMAND REGISTER

668. Demand Resister ( IAFW 590) will be maintained by the assignment

holder to note down advances of pay : T.A. and other allowances authorized
and made to the personnel. The recoveries of these advances from the
individuals and credit of the amounts to the assignment will be watched
through the register.

COMPLETION CERTIFICATE

669. When a building or a work is taken over from a contractor as

completed, a written and dated certificate to that effect indicating the state of
the building or work taken over, will be given to the contractor. A signed copy
of the certificate will be kept along with other documents relating to the
contract.

CLOSING THE ACCOUNTS ON COMPLETION

670. The accounts of a Project should be closed as soon as possible after the
actual work of construction is completed. Before closing the accounts, all
outstanding adjustments including liabilities and credits will be cleared.
Finalization of the accounts and rendition of completion report ( Part B )
should normally be done within a period of one year from the date of physical
completion of the work. No fresh liabilities should be incurred and booked in
the accounts of a Project after its physical completion.

COMPLETION REPORT

671. On completion of work, a completion report will be rendered on IAFW

2266A in accordance with the following procedure.

672. Part ‘ A ‘ of the report will be initiated by the Task Force Commander as
soon as the work is physically complete, and transmitted in duplicate to the
accountant who will after verification and check, forward the original to the
Chief Engineer concerned in case of technical minor works and in respect of all
other works to the DGBR through the Chief Engineer, retaining the duplicate in

121
his office for subsequent check . The DGBR will show these reports to the
B.R.D.P. and Ministry of Finance ( Defence).

673. Part ‘B’ of the report will be completed as soon as the accounts of the work
have been closed and forwarded to all concerned in the same manner as Part ‘A’.
A note that the completion report has been rendered will be made in the
construction accounts of the work concerned.

CORTAILMENT OF ABANDONMENT OF WORK

674. Where work has been abandoned or curtailed for any reason, the
accounts will be completed immediately and expenditure incurred regularized
under Government orders.

REGISTER OF ROADS AND BUILDINGS

675. A register of roads, bridges and buildings constructed, showing

full details, will be maintained in the form prescribed by the D.G.B.R.

RE – APPROPRIATION OF BUILDINGS

676. Chief Engineers/Task Force Commanders will be competent authority to

sanction-re-appropriation of buildings entailing no alteration and no cost.
Sanctions will be issued for a period not exceeding nine moths at a time and
will be communicated to the Accounts Officer of the Project concerned.
Particulars of such re-appropriations, will, however, not be recorded in the
register of buildings.

Copies of all sanctions accorded by the Task Force Commanders will

also be endorsed to the Chief Engineer of the project.

Re-appropriation involving increase in scales or introducing a new

practice requires the sanction of the Government of India. Minor increases in
scales upto 5 per cent of the authrorised area, which are inevitable due to
constructional reasons , will not, however, require Government sanction.

677. 680 Blank.

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 SECTION 6

CONTRACTS

681. The various forms of contracts authorized for use are enumerated
below:-

(a) Lump Sum Contracts

Lump Sum Contracts ( IAFW- 2159) will generally be used
for all ORIGINAL works.
(b) Measurement Contracts –

(i) (a) Item Rate contract . ( IAFW- 1779A) is suitable in cases

where large quantities of work, involving a small number of items, have
to be carried out but the exact quantities of work required are not
known. The contract contains a schedule of items together with the
approximate quantity and specifications for each item. The contractor
is required to quote his rate against each item and to work out the total
sum based on the quantities given and rates quoted.

(b) D.G.B.R. C.A. Form 1 - Tender and Contract for specific jobs,
laid down in Annexure 19 may also be used, at the discretion of the
Accepting Officer .
(ii) (a) Rate Contract for supply of Materials of Furniture, IAFW-
1815R is used for the supply of furniture, constructional stores, petty
stores for office use etc, in respect of furniture , the items of supply may
be divided into groups and a separate contract concluded for each.
(b) D.G.B.R. C. A. Form 2- Tender and Contract for supply of stores
and materials laid down in annexure 20 may also be used for this
purpose.

(iii) Tender and Contract of Handing and /or Conveyance of Stores of

any description IAFW- 2320 is used for loading, unloading removal ,
stacking etc. of stores.

682. In the case of transactions with Central Government departments State

Governments etc., agreements will be executed on a “ Memo of terms” a copy of
which will be forwarded to the D.G.B.R.

683. Contracts involving any uncertain liability or any condition of an

unusual character should be avoided. Such clauses normally required prior
sanction of the Government. If local conditions necessitate alterations in the
printed conditions of the contract form, these should be referred to D.G.B. R.
for orders who may consult the audit and Government legal authorities, if
necessary. Verbal changes not effecting the text of the contract, may, however,
be made by the Chief Engineer.

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POWERS OF ACCEPTANCE

684. The following authorities will exercise powers of acceptance of contracts

to the extent against each:-

D.G.B.R. Full Power

Chief Engineer Full Power
Commander Engineers Rs. 10 Lakhs
Garrison Engineer Rs. 5 Lakhs
Officer Commanding Base Depot-
(i) if Lt. Col. Rs. 2,00,000 /-
(ii) if Major/equivalent Rs. 1,00,000 /-

685. Commander Task Force and O.C. Construction Company /Field

Company/Base /Transit Depot will exercise the same power ass in para 684 as
Commander Engineers and Garrison Engineer respectively.

686. The type of contract, agreements etc. and the authorities competent to
execute them are given in annexure 21.

687. The inclusion of the maximum amount of work possible in a contract will
usually stimulate competition and achieve economy but, where local
circumstances demand, items of a work may be given to different contractors.

INVITATION AND ACCEPTANCE OF TENDERS

688. Tenders will be invited by notice of tender ( IAFW-2162) on two weeks

notice. This period may, for reasons to be recorded, be altered according to
local requirements. Notices inviting applications for issue of tenders for works
costing Rs. 2.5 lakhs and over and also works costing less than Rs. 2.5 lakhs
whenever considered necessary, are required to be advertised in press.

With regards to project which are to ‘TOP SECRET’ nature however, the
practice of advertisement in the Newspapers will be dispensed with and
tenders will be distributed to selected eligible Contractors who are already on
the approved list of the MES and have got the capacity and experience to carry
out the proposed work. In such cases, the documents may, however, be made
available to audit for scrutiny if and when demanded by them.

689. Tender Notice will normally be issued by the officer who is competent to
accept the tender ( referred to as the Accepting Officer ). Detailed instruction
are contained in the Notice of Tender.

690. Tenders for all woks costing Rs. 2.5 lakhs and over and also works costing
less than Rs. 2.5 laksh whenever considered necessary will be advertised. The
cost of advertisement etc. will be debited to the work concerned.

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 The procedure for the advertisement of tender notices in the Press is
laid down in Ministry of Information and Broadcasting letter No. 35/2/60/ Adv
dated 29-5-61 reproduced as Annexure 22.

691. Tenders will normally be based upon drawings and specifications

prepared by the executive. In the case of work of a specialized nature, however,
the Chief Engineer may, at his discretion, call for tenders based on the
contractor’s own designs and specifications.

692. The procedure for receiving and opening tenders will be as follows :-

(a) Tenders will be addressed to the Accepting Officer as notified in

the Notice of Tender.

(b) Tenders will be deposited in locked boxes, the key of which will be
held either personally by the Accepting Officer or by an officer specially
nominated by him. Tenders received by post will also be deposited in
the box.

(c) All Tenders received in time will as for as possible, be opened at

the time stated in the Notice of Tender by two officers appointed by the
Accepting Officer and scheduled by them in the Comparative Statement
of Tenders ( IAFW 1810) which will be signed by both the officers. They
will also initial each of the tenders at suitable places for identification
of the tenders received in time.

(d) All tenders, of whatever description, will be opened immediately

after the time stipulated in the tender documents for their submission in
the presence of such of the renderers as may wish to be present. The
rates or percentages quoted will be read out in their presence . They will
be informed that the tenders are subject to check and examination in
accordance with departmental practice.

(c) No tenders received after expiry of the appointed time will be

considered for acceptance. Such tenders may, however, be opened to
ascertain the desirability of reinviting tenders.

693. Money calculations of all the tenders will be checked and the tenders
examined to ascertain which in fact is the lowest. Errors in calculations will be
corrected in accordance with the contract conditions and the contract sum
modified, if necessary.

694. The tender which is being considered for acceptance will be further
examined to see whether it contains any freak rates, i.e., rates which in the
opinion of the Accepting Officer, are either abnormally high or abnormally low.

695. If any freak rates are discovered, these will be communicated to the
tenderer and he will be afforded an opportunity to revise them. He will be

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informed that lump sum amount quoted by him will be corrected on the basis
of any revision of rates thus made. In case the tender as corrected on longer
remains acceptable, the foregoing will he adopted in respect of the next
acceptable tender.

696. Where a tenderer does not propose to modify all or any of the freak rates
pointed out to him or, where the revised rates quoted by him are not
considered reasonable but the tender is otherwise still the most acceptable, the
Accepting Officer will decide whether to accept or to reject the tender. Before
rejecting such a tender, however, the advice of the C.D.A. will be obtained.

697. If the tender is rejected the Accepting Officer may accept any other
tender or resort tore-tendering. Should he decide to accept any other tender,
the same procedure will be followed as for correction of freak rates.

698. If the Accepting Officer decides to accept a tender containing freak

rates, deviations involving those rates will be strictly controlled and restricted
to the unavoidable minimum.

699. Tenders based upon contractor’s designs and specifications will first be
scrutinized as to the acceptability of the design and those not considered
acceptable excluded from further consideration. Tenders will then be examined
with a view to deciding which of the tenders is the most acceptable on technical
considerations. In arriving at this decision, the Accepting Officer will be guided
by such factors as the type of construction , nature of materials, maintenance
expenditure etc., and it should be ensured that the tender selected for acceptance
is one in which ( a ) the basic requirements are met by the design selected for
acceptance and ( b ) where the authority issuing the tender had specified the
use of any particular materials, the design selected for acceptance caters for
the use of materials which are fundamentally the same or are analogous
thereto , except in relatively minor sections of work. Otherwise, prior sanction
of the next higher engineer authority will be necessary.

700. The broad details, on the basis of which the Accepting Officer arrives at
his decision, will be placed on record together with a technical appreciation of
the suitability of the design selected for acceptance and will be made available
to audit on request.

701. The competent authority may, for reasons to be recorded in writing,

dispense with calling for tenders and enter into contract on a single tender. 17-1
DGBR/ND/88.

702. If no acceptable tender is received, and if, in the opinion of the

competent authority, further efforts in this respect are likely to hamper the
execution of the project he may enter into contract by spot tendering or even by
negotiations.

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703. A tender will be accepted only if the costed schedule of work relating to
the tender has been technically sanctioned by the competent engineer authority
and the resultant cost of the project as a whole does not exceed the amount of the
administrative approval beyond the permissible limit.

704. The original copy of the comparative statement of tenders ( IAFW- 1810),
the notices of tenders and the original contract documents as also any
subsequent deviation orders and amendments will be forwarded to the
Accounts Officer for his reference and record. An additional copy will be
furnished to him for onward transmission to the Accountant.

705. One copy of the contract signed by both the parties will be given to the
contractor.

DEVIATIONS

706. During the performance of works under a contract, material

improvements may suggest themselves which make it necessary to carry out
deviations on the contract.

707. Deviations on a contract may be authorized only by the officer who

accepted the contract unless such powers have been delegated. In delegating
such powers, the general nature and the financial limit up to which such
deviations may be ordered will be specified.

708. No deviation will be ordered on any contract if it entails an increase in the

sanctioned expenditure or it beyond the deviation limit specified in the
contract.

709. The deviation orders will clearly state how the deviations are to be
measured and priced. Any additional time allowed will be stated and the
contractor’s agreement obtained.

AMENDMENT

710. The officer competent to accept the contract is also competent to amend
it provided that the contract as amended is within his powers.

711. If an amendment should bring the value of the contract above the powers
of the officer who accepted the tender, the amendment will be referred for
acceptance to the authority within whose powers the revised value of the
contract lies. In such cases the amended contract will have the same
implications as if it was originally concluded for the amended amount. The
amendment to the contract should clearly specify this position.

712. In contracts for handling of stores and supply of materials, only an

approximate amount will be entered in the tender as a rough guide. In case

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the actual value of work done of supplies made exceed that amount it will not
necessitate an amendment to the contract provided :-

(a) the additional work is ordered in accordance with the

condition of the contract and within the period covered by it, and.

(b) The effect is not to increase the value of the contract beyond the
powers of acceptance of the engineering authority concerned.

Issue of Stores, T & P etc.

Stores

713. Stores may be issued to a contractor for use on works for which the
contractor is paid for fixing only. In this case, the cost of the stores will be
charged direct and finally to the work. No recovery in respect of such stores
will be made from the contractor.

714. In cases where the contract is for completed work i.e. at inclusive rates
covering the cost of labour and stores, the categories and rates of recovery of
stores that will be issued to the contractor will be laid down by D.G.B.R. from
time to time.

715. When stores are issued to the contractor, an unstamped dated

acknowledgment on IAFW- 1870, detailing full particulars of the stores and
Tools and Plant issued, the recovery rates and the total cost chargeable will be
taken from the contractor before the Stores and T & P are handed over to him.

716. When a contract specifies that the contractor will draw certain stores
from Government, it is not permissible for the contractor to obtain the stores
from any other source, except in cases of emergency when the contractor is
allowed to supply the stores himself. In such cases, the rates at which the
contractor is to be paid and the reasons for allowing him to supply the stores
will be reported to the D.G.B.R. Necessary amendment to the contracts will
also be carried out.

717. Government will not take from the contractor any material procured by
him from sources other than Government for incorporation in the works but
which may have subsequently become surplus to his requirements, except as
provided for in the contract.

718. Stores issued to a contractor under the terms of contract will not be
utilized by him otherwise than for incorporation in works carried out under
the contract. All serviceable stores will be retuned by the contractor to
Government at the place of issue. The contractor will be allowed credit in
respect of such stores returned in the same condition in which they were
issued, at the rates he was originally charged for.

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Tools and Plant

719. When an item of tools and plant or equipment or vehicle is issued to

the contractor on hire, recovery will be made on the basis of hurly “ Usage
Rates “ laid down for the item. In addition the pay and allowances of the crew
operating the equipment and the cost of P.O.L. issued will be recovered from
the contractor. Under no other circumstances, will tools and plant or
equipment or vehicle be given free or on loan to the contractor.

720. The officer operating the contract must ensure that stores, tools and
plant and machinery issued for a work are brought to the site of the work and
actually used. No stores etc. may be removed by the contractor without the
permission of the officer operating the contract.

Payments to Contractors

721. Bills will be prepared by contractors who will be required to submit

them in duplicate.

722. Final contract bills will be prepared on IAFW – 2262. Bills for
measurement contract will contain the details of quantities obtained by
measurement entered in the obstract sheet ( IAFW-2264) attached to them.
The abstract sheet will be prepared from measurements recorded in
Measurment Books.

723. Claims for advance payment will be prepared by contractors in duplicate

on IAFW-2263. Such payment on ‘ running account ‘ may be made in
accordance with the conditions of the contract. The engineer- in charge will
assesses the cost of the work done and materials collected and will record the
charges against the contracts with a view to verifying the reasonableness of the
payment claimed by him. The amount of payment on ‘ running account’ will not
exceed the difference between the approximate cost of work done, and the cost of
stores, hire charges of T & P etc. issued and any previous running payments
made up to date. In making such an advance, due allowance is to be made for
the amount of security deposit, if any, and the sum which it is considered, should
be withheld to cover possible contingencies. Payments on ‘ running account ‘
shall be made on the personal certificate of the engineer authority and will be
settled in the final contract bill.

724. All advances or recoverable payments to a contractor will be entered in

the Construction Accounts and in the Contractors Ledgers ( IAFA 785 ) as
charges against the contractor.

CONTRACTOR’S LEDGER

725. In the contractor’s ledger a separate folio will be opened to cover all
transactions in respect of each contract. The ledger will be posted as

129
transactions occur and will be balanced monthly. Even in cases of contracts in
which the only payment is the final payment, a separate ledger folio will be
opened.

726. The closing balance of each contract account will show the amount
outstanding, if any, in respect of each contract. The balance of account in the
ledger will be reconciled monthly with the corresponding balance detailed in
the construction account.

727. The Task Force Commander or an officer deputed by him will periodically
examine the ledger accounts to see the that balances do not remain
outstanding for a long time.

728. The contractor should be encouraged to examine his ledger account

from time to time and sign it in token of his acceptance. He may be given an
extract of the ledger account, if required.

729. The bills of contractors for works carried out or services rendered and
bill for ‘on account ‘ payments will be technically checked by the Surveyor of
Works staff before payment is made. Where Surveyor of Works staff are not
posted or are not available, the Chief Engineer may authorize a suitable officer
not below the rank of an Assistant Executive Engineer to carry out necessary
technical check of these bills.

730. All payment to contractors will be made by crossed cheques’ as stipulate’

in contract forms . ( See para 661 for payments in areas where Treasure Chest
Holders function).

731. In the case of small contractors ( see para 614 ) with contracts of the
value of Rs. 20,000 or less, payments not exceeding Rs. 5,000 at a time may be
made in cash on the specific authority of the Chief Engineer. Such payments in
cash shall be witnessed by a responsible person not connected with the G.R.E.F.

Payment not exceeding Rs. 5,000 at a time may also be made in cash to
small contractors entrusted with roadside Basha construction work proved
the value of the contract does not exceed Rs. 20,000. Such payments will be
witnessed as stipulated in the preceding sub para.

732. Should a contractor neglect or fail to carry out a work which he has
undertaken to complete, it may become necessary to have the work executed
through other agencies. It is permissible in such cases to spend Government
funds at the risk and cost of the defaulting contractor in accordance with the
terms and conditions of his agreement. To avoid subsequent dispute, suitable
intimation should be sent to him as soon as action is taken under this para and
subsequently, as charges are incurred on his account.

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COMPENSATION

733. The circumstances under which the contractor will become liable for
compensation are defined in the conditions of contract.

734. The Chief Engineer may waive or reduce compensation in the case of
contracts concluded by him or authorities under him. The concurrence of the
C.D.A. in such cases is not necessary.

736. Chief Engineer may settle on the basis of equity and with the
concurrence of C.D.A., any dispute directly arising out of the terms and
conditions of the contract, if the payment involved does not

737. If the dispute cannot be settled at the level of the Chief Engineer and
the C.D.A. and in case the payment involved exceeds Rs. 10,000 the matter
should be reported to the DGBR for settlement in consultation with B.R.D.B.
and the Ministry of Finance ( Defence).

738. Claims not directly arising out of or in excess of the terms and conditions
of contract, which are ex-gratia in character, require the prior sanction of
Government.

739. Similarly, payment to a contractor of an advance or compensation outside

the terms of his contract requires the sanction of Government.

CLASSIFICATION OF CONTRACTORS

740. The classification of contractors in respect of Border Roads Organization

the amounts of Standing Security Deposit to be furnished, the limit of
minimum reserve required to be possessed by contractors seeking enlistment
and the authorities competent to enlist contractors of different categories are
as under :-

Class Under Amount of Standing Minimum Authority

tendering Security Deposits Reserve Rs. Competent to enlist
limit Rs. In lacs
‘S’ Unlimited 70,000 /- 12.50 DGBR
(Special )
‘A’ 60 lacs 60,000 /- 7.50 DGBR

‘B’ 30 lacs 35,000 /- 6.00 DGBR

‘C’ 15 lacs 18,500 /- 3.75 CE Project

‘D’ 7.50 lacs 9,500 /- 1.50 CE Project

‘E’ 4.00 lacs 6,000 /- 1.00 Task Force Commander

‘F’ 2.00 lacs 4000 /- 0.60 Task Force
Commander

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Earnest Money

741. The amount of Earnest Money will be required to be furnished to be

furnished by the contractors with the tenders, who are not enlisted with Border
Roads Organization and have not executed Standing Security Bond, which shall
be calculated based on the following revised scale :-

Estimated cost of work Earnest Money

1 2

(i) Upto Rs. 2.00 lakhs 2.5% of the amount subject to a

minimum of Rs. 500 /- and maximum
of Rs. 4,000 /-

(ii) Over Rs. 2.00 lakhs and upto Rs. 2% of the amount subject to a
400 lakhs maximum of Rs. 6,000 /-

(iii) Over Rs. 4.00 lakhs and upto Rs. Rs. 6,000 /- plus 1.5% of the amoun in
7.50 lakhs. excess of Rs. 4.00 lakhs, subject to a
maximum of Rs. 9,500 /-

(iv) Over Rs. 7.50 lakhs and upto Rs. Rs. 9,500 /- plus 1.5% of the amount
15 lakhs in excess of Rs. 7.50 lakhs, subject to a
maximum of Rs. 18,500 /-

(v) Over Rs. 15 lakhs and upto Rs. 30 Rs. 18,500 /- plus 1.25 % of the amount
lakhs in excess of Rs, 15 lakhs subject to a
maximum of Rs, 35,000 /-

(vi) Over Rs, 30 lakhs and upto Rs. 60 Rs. 35,000 /- plus 1% of the amount in
lakhs excess of Rs. 30 lakhs subject to a
maximum of Rs. 60,000 /-

(vii) Over Rs. 60 lakhs Rs. 60,000 plus 1% of the amount in

excess of Rs. 60 lakhs subject to a
maximum of Rs. 70,000 /-

In exceptional cases, Chief Engineers, may, with the priory concurrence

of DGBR, exempt reliable contractors and specialist specialist firms of repute
from depositing earnest money.

If the tender of a contractor is accepted, the Earnest Money deposited by

him will be refunded to him on receipt of the full amount of Security Deposit.
The amount of Earnest money will be refunded to him if his tender is not
accepted. The refund will be allowed as soon as possible after the tenders have
been scrutinized and the Accepting Officer certify that a bonafide tender has

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been submitted and all documents issued to the contractor have been returned.
If the tender submitted by the contractor is considered non-bonafide recovery
of such compensation as the Accepting Officer may consider reasonable will be
affected from the contractor.

742. Security Deposit for individual work (i.e. individual Security Deposit )
shall be 25% more than the amount of Earnest Money calculated as per the
scale laid down above based on tendered cost, subject to the provision the in no
case the individual Security Deposit shall exceed Rs. 75,000 /-Security Deposit
will be obtained from the contractor within 30 days of the receipt by him of
notification of acceptance of his tender.

In case the contractor fails to deposit the stipulated Security Deposit

within the period of days from the receipt of notice asking him to deposit
Security the full amount will be recovered from the first RAR payment or from
the first final bill. If the amount from the first RAR/final bill is not adequate
the remaining sum shall be recovered from the subsequent RAR/ bills of the
contractor in full and the amount of Earnest Money deposited with the tender
may be converted into part of Security Deposit.

No security deposit will be taken from Government Departments, Public

Sector undertakings, Cantonment Boards or Municipalities.

Authority :

Govt. of India Min. of Surface Transport, BRDB letter No. F.

66(5)/BRAB/BWA/86/23034/DGBR/E2A (Policy) dt. 25 June 1987.
Case File No. PC-64 to MF No. 24005/DGBR E2A(T&C)
Sectt. BRDB U. O. No. 232(13)/BRAB/BWA/86 dt. 30-10-89/1-11-89

Min. of Def. ( Fin/BR) U.O. No. BRS/2201/S dt. 23.1089.

743. The prescribed forms of security are :-

(a) Government Securities

(b) State and Municipal Debentures
(c) Port Trust Bonds
(d) Deposit receipts of the State Bank of India and its subsidiaries
and of the 14 Nationalized Banks.
(e) Guarantee Bonds executed by the State Bank of India; Guarantee
Bonds by a Scheduled Bank and countersigned by the State Bank

133
 of India recommended by the Reserve Bank of India for
acceptance.
(f) Post Office Cash Certificate at market price
(g) Post offices Savings Bank Pass Book.
(h) National Savings Certificates at market price.

744. The security may be a combination of any of the forms prescribed

above.

745. The security deposits enumerated in (a), (b) and (c) of para 743 are
subject to the rules in the Government Securities Manual, those in (f) and (h)
to the rules for cash certificates and those in (g) to the rules for the Saving
Bank Account.

746. In the case of Municipal Debentures and Port Trust Bonds, the Accepting
Officer should satisfy himself that these securities are sound.

747. Where a security is deposited in the form of post office Savings Bank
Pass Book, the Accepting Officer will satisfy himself by an inspection of the entry
in the Pass Book that the amount deposited has been correctly pledged.

748. All forms of security will be forwarded to the Accounts Officer who will
keep them in safe custody . The Accepting Officer will make arrangement with
the Accounts Officer for collection of any interest on behalf of the depositor.

749. The refund of security deposit may be authorized after the delivery of the
supply or the performance of services contracted for and after the expiry of the
maintenance period if any, prescribed in the contract. The refund of securities
will always be subject to the proviso that there are no dues to be recovered
from the contractor by the Government the prescribed maintenance period
has expired and that the other conditions for the release of security deposit
have been fulfilled.

750. Security deposited by a contractor will be refunded to him on his

furnishing a ‘Non- Demand Certificate’ ( I.A.F.A. 451) and on the Accepting
Officer certifying thereon that there are no dues outstanding against the
contractor. The No- Demand will then be forwarded to the Accounts Officer for
authorizing the release of the security. The depositor’s acknowledgment will be
obtained before any security is refunded.

751. A register of securities ( I.A.F.W. 2286) shall be maintained to keep a

record of the securities.

Appointment of Govt. Pleaders/Legal Counsels

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752. Chief Engineers are competent to appoint Government Pleaders/Legal
Counsels to conduct the following proceedings in a Court of Law after a case
has been referred to Arbitration in respect of Contracts within their financial
powers :-

(a) For securing implementation of the award of the Arbitrator.

(b) When the matter is referred by the Arbitrator for the opinion of
the Court.

753 - 760 Blank.

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 SECTION 7

HIRING OF IMMOVABLE PROPERTY

761. The following authorities are competent to accept necessity for

hiring/dehiring of lands, building or other immovable property to the extent
indicated against them:-

Per property per annum

(a) D.G.B.R. Rs. 50,000 /-

(b) Chief Engineer Rs. 20,000 /-

762. The financial limits indicated above will be calculates on the basis of the
initial amount of non-recurring compensation, if any, payable plus rental and
other recurring charges for one year payable under the agreement / lease.
763. The Chief Engineer shall not hire accommodation for his own office or
residence even if such hiring may otherwise be within his powers. Such cases
shall be referred to D.G.B.R. for sanction.

764. In cases where the amount of compensation and annual rental exceeds
the financial powers of the Chief Engineer, the proposal for hiring will be
referred to the D.G.B.R. Hiring of any land, building or other immovable
property expected to cost over Rs. 30,000 per annum per property will be
referred to Government for approval .

765. An agreed inventory of the property together with furniture and fittings,
showing their condition shall be prepared and annexed to the hiring agreement.
Similarly an agreed “ Schedule of Dilapidations” shall be prepared at the time of
lease of the property. Signed copies of agreement / lease and “ Schedule of
Dilapidation” shall sent to the D.G.B.R. and the Accounts Officer concerned as
soon as they are executed.

766. Buildings hired for residential or office purposes will, as far as possible,
conform to the scales of accommodation prescribed for the purpose.

767. All cases of hiring which are referred to Government for approval will
include the following particulars:-

(a) size, description and location of the property;

(b) exact purpose and period for which the property is required;
(c) how the property is being used at the time of hire;
(d) compensation, initial and terminal, and estimated annual rent
payable;
(e) whether there is any political or other objection to the hiring.

136
768. The site plan for land and elevation plan for buildings should
accompany all proposals for hire.

769. The form in which the hire agreement should be concluded will be
prescribed by the D.G.B.R.

770. D.G.B.R. and the Chief Engineers may sanction payment of Terminal
Compensation on surrender of hired property upto Rs. 50,000 /- and
Rs. 2,000 /- per case respectively. Cases in which the amount of compensation
exceeds Rs. 50,000 /- will be reported to the Government for sanction.

771 - 775. Blank.

137
 SECTION 8

TREASURE CHEST HOLDERS

Duties

776. The Border Roads Treasure Chest Holder will function as a small treasury
to hold and supply the requirements of cash of Task Force Commanders etc. The
Treasure Chest Holders will ordinarily be located in forward areas where
Treasury facilities do not exist or where the Civil Treasury cannot cope with
work relating to supply of funds to the G.R.E.F. The places where Treasure
Chest Holders will be located will be decided by the Chief Engineer and
lntimated to all concerned.

777. The necessary administrative cover for the Treasure Chest Holders
including transport, armed guard, escort etc, will be provided by the Chief
Engineer. The Treasure Chest Holders will arrange for the safe custody and
conveyance of cash in their possession.

CASH ASSIGNMENT

778. A Cash assignment on the nearest civil treasury will be placed in favour of
the Treasure Chest Holder by the Controller of defence Accounts. The amount
of the assignment will be fixed by the Chief Engineer in consultation with the
C.D.A. The C.D.A. will supply the Treasure Chest Holder cheque books etc. to
enable him to draw funds from civil treasury.

The maximum amount of cash that will be retained at any time by the
Treasure Chest Holder in his Treasure Chest will be initially laid down by the
Chief Engineer in consultation with C.D.A.

779. Each Treasure Chest Holder and the Accounts Officer will be furnished by
the Chief Engineer concerned with a list of the formations and the names and
specimen signature (in duplicate) of the officer of such formation, actually
authorized to draw cash from them Changes in the list will be promptly
communicated to the Treasure Chest Holder and the Account Officer by the
Chief Engineer. Before making payment, the Treasure Chest Holder will take
all reasonable steps to establish the identity of the payee drawing the amount.

780. Officers authorized to draw cash from the Treasure Chest Holder will be
supplie I with Border Roads cash Requisition Form ( BRDB No. 1 ) by the
Treasure Chest Holder on receipt of application therefore. The Treasure Chest
Holder will make necessary arrangement for obtaining enough stocks of Cash
Requisition Forms for supply to the authorities mentioned in para 631 from the
Chief Engineer concerned. The D.G.B.R. will be responsible for printing of the
books of these forms and issuing them to the Chief Engineer. The forms will be

138
treated as security document and kept in safe custody. Their receipt and
issue will be accounted for in a register to be maintained by the Treasure Chest
Holder.

781. As and when a Cash Requisition book is supplied to an Officer authorized

to draw cash, the Treasure Chest Holder will report the fact to the Chief Engineer
and the Accounts Officer, indicating the full name, designation of the officer to
whom issued and book number with the number of the form.

CASH ACCOUNTS

782. The Treasure Chest Holder will maintain cash book (form B.R.D.B. No.
II ) in which all receipts and payments will be entered by him. He will also
maintain other cash accounts etc. as detailed in para 642 et seq above.

783. All receipts of cash accounted for in the cash book will be signed by the
Treasure Chest Holder and all payments will be signed by the Officer receiving
the amount in the remarks column of the cash book. The payment entries in
the cash book will indicate the name and designation of the officer to whom
the amount is paid and will also be supported by Cash Requisitions from the
officer authorized to draw the amounts, showing the amounts in works as well
as in figures.

784. The Treasure Chest Holder will balance the cash account after each day’s
transaction and record the book balance in red ink, in works as well as in
figures . He will then court the actual cash in the treasure chest and record the
counted cash balance in the cash book with a certificate of counting. Any
difference between the two figures should be investigated at once and
reported to the Chief Engineer, Accounts Officer and the C.D.A. concerned
without delay.

785. The Treasure Chest Holder will submit a balanced account on form
B.R.D.B. No. 11 daily to the Accounts Officer concerned, showing the opening
balance; cash received during the day and the closing balance and also the
certificate of count referred to above. Each transaction of receipt and payment
will be exhibited separately, in the cash account, supported by relevant voucher.
If there are no transactions on any day, a simple report confirming the cash
balance of the previous day will be submitted to the Accounts Officer.

CHANGE OF TREASURE CHEST HOLDER

786. In the event of change of a Treasure Chest Holder, the cash in his
custody will be jointly checked by him and the officer who relives him. The
amount of cash so counted will be recoded in the cash book and signed both by
the outgoing and incoming Treasure Chest Holders. Handing and taking over
certificate ( IAFZ 2081) will specify the cash balance, balance of assignment and
the cheque books on the day of handing and taking over. A copy of the handing
over/taking over certificates signed by the incoming and cutgoing Treasure

139
Chest Holders will be forwarded to the Accounts Officer, the Chief Engineer
and the C.D.A.

CLOSING OF THE TREASURE CHEST HOLDER’ ACCOUNT

787. When the Treasure Chest is to be closed down, the Treasure Chest Holder
will pay the cash balance in his account into the nearest Treasury or State Bank
of India and submit the treasury receipt with his final cash account to the
Accounts Officer. He will also return the unused or partly used cheque books to
the C.D.A. and the Cash Requisition Books to the D.G.B.R. through the Chief
Engineer.

788 - 790. Blank.

140
 SECTION 9

ACCOUNTS

Auditable documents

791. The accounts that should be maintained by units and formations in the
G.R.E.F. are laid down in Annexure 23.

792. The accounts will be subject to usual audit check.

CASH ACCOUNTS

793. Detailed instructions for the maintenance of cash accounts are contained
in para 642 et seq above.

CONSTRUCTION ACCOUNTS

794. Separate Construction Accounts will be maintained on BRDB Forms 26.

26B, 26C, 26D, 26E for each work. It will also be maintained to account for
expenditure in respect of maintenance service, and formations like
Headquarters. Chief Engineers, etc, In it will be recorded the amounts
sanctioned and allotment received and day-to day running account of the
expenditure and liabilities incurred and credits expected.

795. Construction Accounts will be maintained under the following headings:-

(a) Service Personnel

(a) Officers
(b) Others.

(ii) Civilians

(a) Officers.
(b) Others.
(c) Casual Labour.

(iii) Rations.

(iv) Clothing
(v) Petrol, Oil and Lubricants.

141
 (vi) Tools and Plant and Vehicles.
(vii) Expenditure on common service.
(viii) Materials and connected freight charges.
(ix) Miscellaneous and contingent expenditure.
(x) Works carried out through contract.

796. From the Construction Accounts, abstract will be prepared monthly on

BRDB 26 A. The abstracts will be summarized monthly to show the total
expenditure and liabilities under the headings indicated above. The totals will
be carried to Expenditure Return to be complied in accordance with the para
847.

797. Expenditure under the heads given in para 795 will be worked out and
adjusted in the Construction Accounts as laid down in para 817 et seq.

798. The Construction Accounts will be maintained by the Accounts Officers

or Accounts concerned. Copies of bills, indents and any other
documents/information that is required for the proper maintenance of the
Construction Accounts will be sent fortnightly to the Accounts officer or
Accountant concerned.

STORE ACCOUNTS

General

799. The following principles will govern the maintenance of store accounts by
units and formations.

800. Units and formations will maintain all store accounts relating to the
administration of the units as such, for example, clothing, equipment ( including
vehicles, tractors and other plant and machinery held). P.O.L. and all other
stores, except rations and expendable stores.

801. In respect of expendable stores supplied to the units and formations for
the execution of work maintenance, all accounts shall be maintained by the Task
Force Headquarters. Stores collected for maintenance as distinct from original
works shall be accounted for separately. Expendable stores issued by the Task
Force to the Units will be struck off charge on issue vouchers, copies of which
duly receipted by the units will be held by the Task Force and the issues will be
treated as ‘final’ issues and no account in respect of these will be maintained by
the units. Other types of stores issued to the units will not be struck off charge
except when lost or rendered unserviceable.

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BRIDGING EQUIPMENT

801- A. The procedure for accounting of bridging equipment at various levels

i.e., Base Depots. Engineer Stores and Supply Covs and Construction Coys will
be as follows:

ACCOUNTING IN BASE DEPOTS ( CE’S LEVEL).

The bridging equipment in Base Depots will be accounted for in stock

ledger by components and will be issued as permanent issues to Task Forces
against their regular demands for sanctioned works or anticipated works for
which release order will be given by CE. No loan issues will be made from Base
Depots.

Accounting by ES & S Coy/Stores, Platoon ( Task Force level).

(a) Bridging equipment released to Task Force will be accounted for

by components in the Bridging Stock Ledger by the Stores
Coy/Platoon. Issues Stores Coy will be made against release
order from the Task Force against sanctioned works. Bridging
equipment except launching gear issued by Stores Coy/Platoon
will be issued to Construction Coys or other units on regular issue
voucher. Stores Coy/Platoon will price the receipted copy of the
issue voucher and schedule to their UA for booking of
expenditure in the Construction Account against the sanctioned
work Similarly on delaunching of the bridge and return of
components, the Stores Coy/Platioon will price the receipted copy
of consignor’s issue, vouchers and schedule the same to their UA
for affording any credit to the respective job in the construction
accounts. However, no credit is to be afforded for the equipment
delaunched after the rendition of completion reports Part ‘A’ and
Part ‘B’ Since the bridging equipment has already been paid for
centrally at the time of procurement, no debit or credit will be
given to Capital Head of account.

(b) Once the bridging equipment is issued from Stores Coy/Platoon

and taken off the “ Bridging Stock Ledger”, it will, however, be
recorded on a separate Committed Stock Ledger ( Known as “
Bridging Stores Committed Ledger”). This will be maintained to
keep a check on the total Bridging Equipment On delaunching of
the Bridge the same will be again surveyed by a Board of Officers
to be ordered by Task Force Commander to condition each
component and on receipt in Stores Coy/Platoon the components
will be taken off from “ Bridging Stores Committed Ledger” and
Brought back to Bridging Stock Ledger.
(c) The bridging components issued for launching bridges are to be
taken on delaunching of bridges. As such for all intents and
purposes the components are issued as a temporary measure and

143
 remain the assets of the Project till rendered unserviceable. It is,
therefore, necessary that Stores Coy/Platoon maintain a separate
ledger for committed components which are issued for launching
of bridges to that, information on complete holding of committed
and non-committed components is available at all times with Task
Force/Projects. Ledgers showing components are not auditable.

(d) Launching Gear for the bridges will be permanently held on the
charge of Stores Coy / Platoon and will be issued on loan for
specific period to be determined by the Task Force Commander.
Launching gear will be returned to the Stores Coy/Platoon after
launching of the bridge. Survey of components on launching gear
may be done if necessary to assess the condition at each stage. No
proforma adjustment on this account will be required.

(e) In special cases, Task Force Commander may like to keep certain
launching gear components with user units for emergency. In this
case, the components will be issued to the Construction Coy/other
units on loan, for specific period and their loan period will be
reviewed annually and extended, if required, under specific orders
of Task Force Commander . The loan issue will not be charged off
from the ledger but will be reconciled every quarter by Stores
Coy/Platoon and acceptance obtained in token of correctness on
distribution ledger. If bridging equipment on loan is actually
used on the ground against sanctioned works, action as per Para
(a) will be taken and issue regularized from loan to permanent
issue and shown in Bridging Stores Committed Ledger as per
Para (b) above.

Accounting by Construction Coy/Platoon or units entrusted with

construction of bridges

Temporary Bridges

(a) The equipment on receipt will be taken on charge by the

construction Coy/Platoon on their Bridging Equipment Ledger. As
soon as the equipment is used on a bridge, it will be shown on the
distribution page of the ledger as issued against job No. …….. for
bridge at ……………… and entries linked with the Bridging
Register. As and when bridging register is handed over to a
relieving unit they will ensure that the equipment is also handed
over as per stock ledger and bridging register to the reliever unit.
All important documents will be handed over along with details
of all equipment including loan equipment, if any.

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PERMANENT BRIDGES

(c) Bridging equipment lose their identity after these are used in the
bridges of permanent nature. Equipment so sued on the bridges of
permanent nature may be struck off finally from the bridging
equipment ledger of the Construction Coy/Unit against specified
job. These components should not be accounted for separately in
the bridging equipment ledger but the completed bridge would be
taken on charge as a complete structure. The complete permanent
bridges will be handed over to the relieving unit as complete
structure alongwith completion drawing drawing /documents.

Ration Accounts

802. Units and formations will submit to the Composite Platoon their daily
strength statement and draw their requirements of rations in build from the
Composite Platoon, based on the daily strength of the Unit and scale of rations
authorized. Units and formations shall maintain daily strength statement in
support of ration account Part – Ii orders will also be issued for exercising
administrative control over the ration strength.

Procedure for maintenance of ration accounts in respect of Transients

in Base Depots and staging Camps is laid down in Annexure 26

803. The requirement of rations for issue on payment, where authorized, will
be obtained by the units as per scales from Composite Supply Platoons on
separate indents, supported by a statement showing the following details:-

(a) Number of Casual Personnel for whom ration is demanded.

(b) Period covering the indent.
(c) Quantities in stock, if any; and
(d) Authorized scales and the basis of calculations for the total
quantity.

Ration will normally demanded based on the total paid strength of the
previous month. Where there has been any large scale increase or decrease in
the last paid strength, the indent may be prepared for the actual numbers for
whom the rations are required. In such cases, increase over the last paid
strength, if beyond 10% should be adequately explained in the indent itself to
avoid the possibility of any erroneous overdrawals.

To ensure that rations are issued only to authorized personnel, units

drawing rations for payment issue will maintain a register showing the details
of personnel and the quantities of rations issued to them. Signatures of the
individuals in token of having received the rations will also be taken in this
register. Where the labour is spread over a wide area and it will be expedient
to issue rations in bulk to a Mate or Gangman instead of each labourer
individually in the opinion of the OC unit, signatures of the Mate /Gangman

145
may be obtained in the register. This register will only be maintained for
administrative check and would not be auditable.

When these rations are issued to personnel, recovery will be made

concurrently on “ Cash “ Carry” basis. Once a particular quantum of labour
ration is issued by the Composite Supply Platoon at a particular issue rate of the
articles concerned, these rates will be adhered to for effecting recovery from
Casual labour who are issued who are issued rations, till that stock is exhausted.

The amount recovered from Casual personnel will be deposited with the
Commander Task Force and a receipt therefore obtained from him. The
amount will be accounted for in the Cash Book by the Commander Task Force
who will credit it into the Treasury as early as possible.

When it is administratively convenient CEs may authorize units to

account for in their Public Funds Account Cash Book, the amount recovered
on account of cost of Rations issued on payment to casual personnel. In that
case units will deposit the money in their public fund account with bank
simultaneously drawing a cheque in favour of their bankers together with
MRO for the amount which will be presented to the bank with the request that
the amount be credited into the Treasury. The MRO will be forwarded to the
Unit Accountant for adjustment and his acknowledgment obtained and kept on
record by the units for verification by the Accounts officer during his periodical
inspection of accounts.

At the end of the month, units will prepare a reconciliation Statement

which will reflect quantities as well as cost of rations drawn, sold, balance of
unsold stock left with the unit the amount deposited which Commander Task
Force on account of sale of rations.

The quantities issued on payment Vouchers will be charged off the

Central Ledgers of Supply Platoon and simultaneously accounted for in two
separate ledgers. In one ledger, quantitative unit-wise accounts of labour
rations issued for sale will be maintained and in the other value of rations
issued as per payment issue vouchers and the cash deposits made by the units
will be recorded.

The labour ration accounts will be audited at Composite Supply Platoon

level with reference to the unit reconciliation statements, payment issue vouchers
and ration indents held with the Composite Supply Platoon.

804. No reserves of rations shall be maintained by units and formations for

issues to be made on payment.

P.O.L. Accounts

805. Procedure for use of mechanical transport and accounting of POL is

given in Annexure 29.

146
806. Accounting of transactions of POL from the kerbside pumps is Border
Roads Organization shall be done as per procedure outlined in Annexure 34.

PERSONAL CLOTHING AND EQUIPMENT

807. Items of personal clothing and equipment when issued to individuals

will be struck off ledger charge on issue vouchers supported by a statement
showing the names of the individuals and the items of clothing and equipment
issued to each. Items of clothing and equipment issued will also be recorded in
the Identity and Personal Book of the individuals concerned under dated initials
of the officer issuing them.

ACCOUNTS FOR BULK STORES

808. Formations like Composite Platoon receiving stores, equipment etc. In

bulk for issue to other units or formations will maintain stock ledgers to
account for such stores when received will be taken on charge on R.Vs ( Receipt
Vouchers) and issues will be struck off charge supported by I. Vs ( issue
Vouchers). The R. Vs. should be subsequently linked with I. Vs. received from
consignor units and formation or bills paid for their procurement locally.
Receipted copies of the I. Vs. will be obtained from the units and ( ormations to
whom stores are issued and recorded for verification. The R.Vs. and I. Vs. will
be serially numbered separately and copies of these will be furnished to the
Accountant fortnightly. In respect of issues of rations the Composite Platoon
shall record the daily strength statements referred to in para 802 along with
the relevant I. Vs, for audit purposes.

MOBILE SURGICAL UNIT ACCOUNTS

809. Mobile surgical Unit will maintain ledger account for Medical satirical
and X-Ray equipment on charge and for the medical stores received
Expendable medical stores will be struck off charge monthly on expense
vouchers with a certificate by the O.C. Unit to the effect that the stores have
been fully utilized for authorized purposes. Medical and Surgical equipment
will be charged off from the ledger duly supported by transfer vouchers loss
statements etc., in case of transfers to other units or losses, as the case may be.

MEDICAL STAGING SECTION ACCOUNTS

810. Ledgers to account for medical and surgical equipment, X-Ray

equipment, hospital clothing and any other equipment or stores, will be
maintained Ration Returns shall be maintained to account for ration articles
drawn from Composite Platoons for issue to patients as diet items. Quantities
issued will be charged off in the Ration Return on the basis of individual diet
sheet in respect of the patients. Hospital stoppage rolls will be prepared in
respect of personnel who are not entitled to free treatment and sent to the

147
Accountant or Accounts Officer concerned for recovery or adjustment of the
charges involved.

811. Blank.

SURPRISE CHECK

812. The Chief Engineer will arrange for surprise checks of cash and bank
balances held by treasure chest holders and Assignment Holders in respect of
cash assignments, imprest including field imprest where held, Pubic Fund
Accounts held at Task Force level, Os C Base / Transit Depots Base Work-
shops, Stores Divisions GREF Centre and Record Office GREF and LO DGBR
Calcutta. However, in respect of units under Task Force Commander Task Force
will arrange for surprise checks. These checks will be carried out quarterly by an
officer not below the rank of EE/CO I /Major. Where an officer of this rank is
not available in the station, CEs may authorizes an AEE/CO II/Capt to carry out
this check. This sanction will be notified to AO and CDA concerned. Officers to
conduct surprise check of cash balances will not carry out the surprise check of
the unit to which they belong. Officer deputed for such checks should be form
different unit. The results of such checks in case of units will be intimated to the
Accounts Officer. Chief Engineer concerned; and in the case of Task Force HQ.
Base Depots and workshops to AO. CDA. CE and the DGBR. Officers detailed
for conducting surprise check of cash balances of Public Funds (including field
imprest ) will also simultaneously the cash balances of Regimental Funds and
endorse result thereof in the Regimental Fund Cash Books.

QUARTERLY AUDIT BOARDS

813. At the end of each quarter the Task Force Commanders will convene a
Departmental Audit Board consisting of two to three officers of different units
presided over by EE/CO I/ Major to check all public Fund Accounts (including
imprest /cash assignment ) and cash balances and audit the accounts of
regimental funds of all units/formations in the Task Force. The Board will be
assisted by an officer/senior subordinate from the unit whose regimental fund
accounts are being audited. Audit Board in respect of CE s HO. TF HQ and units
directly under CE for local administration including GREF Centre and Records
office GREF will be ordered by Chief Engineer.

814. In carrying the duties of the quarterly audit board, the board will satisfy
themselves that:-

(a) the accounts are arithmetically correct and have been kept in
accordance with the rules;

148
 (b) all receipt and disbursements, are supported by vouchers and the
disbursements, having due regard to the objects of each funds, are
generally speaking legitimate and reasonable. Any disbursement
which is excessive or extravagant will be brought to notice;

(c) all authorized or fixed contributions to the various funds have

been duly credited to those funds;

(d) liabilities are not omitted from the balance sheets;

(e) assets are not over estimated and funds are invested in strict
accordance with rules;

(f) cash credits are actually available;

(g) the rules regarding banking of regimental funds have been

complied with, and

(h) the cash and bank balances of all accounts are correct.

(i) The responsibility for maintenance of public and regimental funds

is not centralized in the hands of any one officer in units having
two or more officers.

815. The presiding officer of the board will sign and date each account checked
where public or regimental. The proceedings of the board will be prepared in
duplicate and the board will certify therein that all rules and instructions
bearing upon their duties have been carried out. The original copy of the
proceedings with an indicating of any action proposed with reference to the
finding of the board will be forwarded to the CE/TF Commander who will issue
instructions for compliance as necessary. The duplicate copy will be field for
production at the annual inspection of the unit. The officer carrying out the
annual inspection of a unit will record in his inspection report, whether the
quarterly audit boards have performed their duties to his satisfaction. The
proceedings of the quarterly audit board will be examined by the AO(P) to
ensure the public funds accounts are being subjected to examination by the
board periodically, as prescribed, at the time of his periodical inspection of the

149
unit/formation concerned. Any serous irregularity pointed out by the quarterly
Audit Board will be reported by the CE/Task Force Commander to the
DGBR/Chief Engineer respectively. Financial irregularities ( including loss of
public money) will be reported to CDA concerned . CEs will ensure that
regimental funds accounts in respect of all units are maintained generally in
accordance with instructions contained in the manual “ Regimental Accounts
1972” and units follow administrative instructions issued on the subject by
DGBR from time to time.

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 SECTION -10

ADJUSTMENT OF EXPENDITURE

GENERAL

816. The following procedure will be followed for the adjustment of the
various items of expenditure in the accounts of projects.

PAY AND ALLOWANCES OF SERVICE PERSONNEL

817. The expenditure on pay and allowances in respect of all service

personnel officers and others, will be adjusted by the C.D.A. (O) and C.D.A.
(Ors) to the relevant heads of account of Defence Services Estimates. The
expenditure on this account will be adjusted in the accounts maintained in the
GREF at capitation rates notified by the Ministry of finance (Defence), by
contra-credit to the Defence Services Estimates. For this purpose, the
Accountant/Accounts Officer will be finished monthly with a strength
statement of the Service personnel employed in each unit/formation in the
proforma prescribed by D.G.B.R.

818. The capitation rates fixed will include, besides pay and allowances , an
elements on account of leave concession and free postal facilities admissible to
the personnel. All other items of expenditure not included in the capitation rate
such as traveling allowance, ration allowance etc. where due will be adjusted on
the basis of actuals by the Accountant /Accounts Officer. In cases where such
allowances are admitted by the Controllers of Defence Accounts mentioned
above, the amounts involved will be passed on by them through the exchange
accounts to the Accounts Officer of the project concerned for adjustment in the
construction accounts.

819. The expenditure on account of pensionary liability will be debited to the

project at 4% of the expenditure on the pay and allowances of the personnel, at
capitation rates. The Accountant/Accounts Officer will, at the end of each year,
work out the amount involved and debit the amount to the project concerned
by corresponding credit to the Defence Services Estimates.

Pensionary charges in respect of service Personnel employed in the HQ

DGBR will be apportioned on the service share basis.

820. The expenditure on account of leave salary contribution in respect of

Service personnel employed in HQ DGBR will be worked out in the manner
laid down in Annexure 24, corresponding credit being afforded to Defence
Services Estimates.

151
 No adjustment on account of leave salary contribution will, however, be
made against the Project where the pay and allowances of Service Officers
JCOs and Ors are finally debited to defence Services Estimates and where the
adjustment of expenditure against be Project is on the basis of Capitation Rates
notified from time to time.

821. Claims for disability and special family pension in respect of Service
officers will be sanctioned by Ministry of Defence . Such claims in respect of
personnel below officer rank will be sanctioned by C.D.A. (P) Allahabad.

The expenditure involved will be debitable to Head “ 266 Pensions and

other retirement benefits”. The C.D.A. (P) Allahabad after admitting claims will
pass on the expenditure to the AGC W & M DELHI and also include the same
in his SAO’s Account to be rendered to A.G.C. W & M NEW DELHI.

822. When Service Officers and others of units under the control of Defence
Services are treated as inpatient in Medical Staging Section, hospital charges at
Rs. 6 and Rs. 3 per head per day for officers and others respectively will be
adjusted by debiting the Defence Services Estimates and crediting Major Head
537.

823. Families of JCOs and Ors serving with the G.R.E.F. are entitled to free
treatment in Defence services hospitals, but the expenditure involved is
debitable to the projects on which the J.C.Os. and O.Rs. are employed. On
receipt of Hospital Stoppage for such treatment the accounts
officer/Accountant will debit the expenditure to the project concerned by
corresponding credit to the defence Services Estimates.

PAY AND ALLOWANCES OF OTHER PERSONNEL

824. The expenditure on pay and allowances in respect of all other personnel
in the GREF will be adjusted on the basis of actuals in the accounts of the
project concerned.

825. The liability for pension including gratuity will be borne in full by the
Department to which the Govt. servant permanently belongs at the time of
retirement. No recovery of proportionate pension need be made from other
Central departments under whom he had served. Pensionary charges in respect
of deputationsts from the state Governments will however continue to be
apportioned on the “ Service Share” basis and adjustments will be carried out
at the time of retirement of the personnel concerned.

826. The liability for leave salary will be borne in full by the Department
from which the Government servant proceeds on leave whether it will be his
parent Department or borrowing Department with whom he is on Deputation.

152
827. In case of Govt. servants who avail of leave on termination of their
deputation period, the liability for the leave salary will be borne by the
Department which sanctions the leave.

828. The liability for Govt, contribution towards contributory Provident funds
will be borne by the parent Department and no share of contribution will be
recovered from any borrowing Department.

829. The expenditure on account of claims of individuals for disablement or

death while employed in the GREF or claims arising out of any disability
contracted during such employment will be debited to the project concerned
on the basis of actuals.

RATIONS, P.O.L. AND OTHER STORES

830. The cost of rations, P.O.L. and other stores obtained from the defence
Services will be priced at Army Supply Corps payment issue rates or at any
other rates specifically prescribed and debited to the projects concerned by
credit to the Defence Service Estimates.

831. The cost of stores procured locally will be debited to the projects at the
time of payment of the relevant bills.

832. When stores are obtained from Base Depots , the cost of the stores “ issue
rates will be adjusted to the projects concerned.

833. The cost of civil credit notes on which stores are conveyed will be
debited to the projects on receipt of debits therefore, from the C.D.A.
( Factories).

COMMON SERVICE UNITS / FORMATIONS

834. Headquarters Task Force, Filed Post office, Transport Company Mobile
Surgical Unit and Medical Staging Sections function as “ common service “
units to more than one project. Other units also may be similarly employed on
more than one project. In the above case the expenditure on those units should
be separately determined and apportioned to individual projects concerned.
For this purpose separate construction accounts as indicated in para 794 above
will be maintained in respect of each such “ common service “ unit/formation to
arrive at the total expenditure involved. The amount of expenditure to be
debited to individual projects will then to determined by the Task Force
Commander with reference to the extent to which the unit/ formation
concerned was utilized on the different projects This will be done in
consultation with the unit Accountant. Where, however, the common service
units are employed in two different Task Force areas, allocation of expenditure
will be decided by the Chief Engineer in consultation with the Accounts Officer
keeping in view the quantum of benefit derived from the common service units.

153
The adjustment of such expenditure to individual projects will be made monthly
on a proforma basis, if the expenditure is debitable to a Major Head to which
the expenditure on the “ common service” units is debited. If the expenditure
is debitable to a different Major Head, the adjustment of the expenditure on
the “ common service “units will be made through the head “ Transfer between
MES Officers.”

835. The expenditure on the office of the Chief Engineer and Base /Transit
Depot will be regulated with reference to allotment to funds made by the DGBR
and will be debited to Major Head 537 ( see also para 569). These formations
also will maintain construction accounts as indicated in para 794 above.

EXPENDITURE ON MOVES OF PERSONNEL

836. The expenditure on all authorized moves of the personnel shall be

debited to the projects on which they are employed. When Railway Warrants are
issued for the journey, the warrants will be enfaced as “ debitable to Border
Roads”, indicating the Task Force number and the Chief Engineer under whom
service. The debits on this account will be passed by CDA (Factories) to the
Accounts Officer concerned through the Military Exchange Accounts. On
receipt of these debits, the expenditure shall be debited to the projects
concerned.

837. The expenditure on account of warrants issued to Service personnel in

connection with journeys such as those when they avail themselves of the leave
Travel Concession, which is adjusted by inclusion in the capitation rates, will be
finally debited to the Defence Services Estimates Accordingly, such warrants
will not be endorsed as debitable to Border Roads.

EQUIPMENT OF ARMY UNITS

838. On the arrival of the Army units at project site, personal and unit
equipment, clothing, vehicles etc, of such units will be surveyed by a Board of
Officers, and the cost thereof assessed. The cost assessed as above in respect
of category ‘ A’ and category ‘B’ stores will be dealt with in the same manners as
stores procured direct, in other words the cost of category ‘A’ stores will be
debited to Major Head 537 centrally and the cost of category ‘B’ stores will be
debited to project on which the army unit is deployed by corresponding credit
to the Defence Service Estimates.

839. Similarly, when the Army unit leaves the GREF the equipment etc. will
be resurveyed as above and the cost credited to the project by debit to the
Defence Service.

EXPENDITURE ON ARMY POSTAL UNITS

840. The pay and allowances ( including leave salary and pension
contribution) of the personnel of the P&T Deptt. Serving with the postal units

154
will be debited by the Senior Deputy Accountant General, posts and
Telegraphs, Nagpur to the Accountant General, C. W. & M. for adjustment
under Major Head 537. No further adjustment of this expenditure against the
accounts of the projects will be made.

841. The expenditure on postal equipment, forms and other miscellaneous

expenses of these units as well as the cost of postal concessions availed of by
army personnel will be met initially from the Defence Service Estimates. On
receipt of debits on this account, the expenditure will be debited to the projects
by per contra credit to the Defence Services Estimates.

842. Expenditure on other items such as cost of rations, clothing etc.,

incurred locally will be adjusted against the projects on the basis of actuals.

843. The method of debiting the expenditure involved on these postal units
to individual projects will be as laid down in para 834 above.

EXPENDITURE ON AIRCRAFT

844. The adjustment in regard to the initial cost and subsequent maintenance
and operation of aircraft and on account of utilization of aircraft in connection
with projects will project will be as indicated below:

(j) Cost of aircraft and initial spares.

This will be finally debited to Major Head 537.

(ii) Subsequent maintenance and operation of the aircraft.

The cost of training of crew, overhaul/maintenance, operation and

ground facilities together with the cost of additional spares as and
when required, will be debited finally to the Air Force heads of account.

845. There will be no financial adjustment between Defence Services

Estimates and Border Roads Budget on account of airlift of personnel stores
and equipment provided by the Air Force . The Construction account of the
project in which airlift has been utilized will be debited on a proforma basis
with the cost of airlift of stores at the rate of Rs. 2.64 per ton per mile.

ALLOCATION OF BILLS, VOUCHERS, ETC.,

846. To enable the Accountant/Accounts Officer to correctly adjust the

expenditure to the respective projects, all bills and other disbursement
vouchers will be clearly allocated, showing the project affected and the amount
that should be debited to each project.

155
EXPENDITURE RETURN

847. Expenditure return on each project as administratively approved duly

checked and countersigned by the Accounts Officer, will be rendered monthly by
the 15th of the month following, to the Director General, Boarder Roads
Development Board and the Ministry of Finance ( Defence). The form in which it
should be furnished will be prescribed by the B.R.D.B.

848.850. Blank.

156
 SECTION 11

LIAISON CELLS

FUNDS

851. Provision of funds for expenditure in running the cell will be made
through allotments by the D.G.B.R. in consultation with the B.R.D.B. and
Ministry of Finance ( Defence ).

IMPREST

852. In imprest of an appropriate sum to meet contingent expenditure may be

sanctioned by the D.G.B.R. in consultation with the CDA concerned. The
imprest will be submitting accounts and vouchers to the C.D.A. concerned.

POWERS

853. The Liaison Officer may employ labour, skilled and unkilled, on daily/
monthly rates of pay on an “ as required “ basis within the limits of the allotment
made for the purpose. He may also make local purchase of petty contingent
items including packing materials up to Rs. 100 in each case. He may authorize
moves of escorts in urgent cases, obtaining the ex-post facto sanction of the
D.G.B.R. immediately thereafter. He may also issue civil credit notes for
despatch of Government stores and equipment.

PAY ACCOUNTS

854. Pay bills in respect of the personnel will be prepared in the liaison cell
and forwarded to the C.D.A. concerned for pre-audit and issue of cheques.

Public Fund Account

855. Public Fund Account will be opened by the Liaison Officer with the local
branch of the State Bank of India to account for cheques received form the
C.D.A. and the Imprest mentioned above. Separate cash accounts in this regard
will be maintained as described in para 642 et seq above. All the entries in the
cash book will be initialed by the Liaison Officer.

CONSTRUCTION ACCOUNTS

856. Construction accounts will be maintained by the accounts staff attached

to the liaison cell to watch the progress of expenditure against the allotments
made by the D.G.B.R. The provisions of para 794 et seq will be followed in
the maintenance of construction accounts.

157
857. The auditable documents that shall be maintained in the cell shall be the
same as for H.Q. Task Force under para 791.

STORE ACCOUNTS

858. Numerical account showing receipts, issue and balance will be maintained
in respect of all equipment and stores passing through the Liaison Cell. The
account will be in terms of packages and crates in respect of unopened packages.
Where, however, packages are opened on evident or suspected damage, or when
bulk consignments, are broken down for distribution, the stores will be
accounted for individually according to their nomenclature and quantities. The
stores and equipment will be taken on charge on receipt vouchers when will be
linked with the packing accounts. Invoices or other connected documents with
which they are received.

859. When the equipment and stores are issued to units and formations, issue
vouchers will be made out in the name of O.C. of the unit or formation
concerned and receipted copies of these issue vouchers will be obtained and
recorded. Copies of all receipt and issue vouchers, serially numbered will be
furnished to the Accounts staff periodically.

860. In the case of issues to the Central Public Works Department or State
Public Works Department the issue vouchers will be made out in the name of
the Department concerned and forwarded to them for acknowledgment. Copies
of all vouchers duly receipted by the consignee will be forwarded to the
Accountant of the Base depot, against the Audit Officer concerned. Issue
vouchers in all such cases will be enfaced suitably. Issues of equipment or stores
either to units and formations or other departments will be vouchered as
accounted for in the ledgers.

861- 865. Blank.

158
 SECTION - 12

RAISING CENTRES/DEPOT RECORD OFFICES

FUNDS

866. Provision of funds will be made through allotment made by the D.G.B.R.
in consultation with D.R.D.B. and Ministry of Finance ( Defence).

CASH ASSIGNMENT

867. Cash Assignment and Imprest of appropriate sums will be arranged in

favour of Commander, in accordance with para 625.

POWERS

868. The Commander will exercise the financial powers as indicated in

Annexure 25.

ACCOUNTS

869. The provisions of para 793 et seq in regard to maintenance of

cash/construction accounts will be followed. So for as store accounts are
concerned, all ledgers, registers, etc. as for Army units in the area will be
maintained.

EXPENDITURE RETURN

870. Expenditure incurred will be debited to Major Head 537. A monthly

return of the expenditure incurred will be rendered to the D.G.B.R., D.R.D.B.
and the Ministry of Finance ( Defence ) in the form prescribed by the D.G.B.R.

871- 875. Blank

159
 SECTION 13

FUNCTIONS OF THE DEFENCE ACCOUNTS

DEPARTMENT

876. The expenditure incurred by the G.R.E.F. is financed from funds

provided in the Budget under the heads of accounts laid down, in para 568 and
570. The Accountant General, Commerce, works and Miscellaneous is the
principal Audit Officer in respect of the above expenditure and will be
responsible for the final compilation of the expenditure to the respective
account heads. However, detailed audit of the accounts will be conducted by the
Controllers of Defence Accounts concerned who will act as Sub Accounts Officers
of the Accountant General. Commerce, Works and Miscellaneous. The
Controller of Defence Accounts may also act as Sub Accounts officers of the
Accountants General of some of the State in respect of works within the
jurisdiction of the States, executed by the G.R.E.F.

877. The Controllers of Defence Accounts will arrange for the posting of an
Accounts officer to the Chief Engineer of each sector or area and Accountants to
each Commander Task Force or such other officers, as may be necessary, for
audit and authorization of payment of bills. The Accounts Officer and the
Accountant will function under the supervision and control of the Controller of
Defence Accounts concerned and will comply with such instructions as re issued
by him form time to time.

878. The Accounts staff will pre-audit bills before authorizing payment out of
cash assignment/imprest or money obtained form the Treasure Chest Holder. (
But see para 637) . They will also be responsible for the maintenance of
construction accounts as laid down in para 794.

879. The Controller of Defence Accounts or the Accounts Officer will render
Sub Accounts Officer’s accounts monthly to the Accountant General, Commerce,
Works and Misc. indicating the head of account and the amount of expenditure
involved.

880. In respect of expenditure that should be finally compiled in the accounts

of the States concerned, the Controllers of Defence Accounts or the Accounts
officer will render the Sub Accounts Officer’s accounts to the accountant
General of the State concerned for adjustment in their books.

881. The accounts maintained in the G.R.E.F. shall be subjected to statutory

audit under arrangement made by the Director of Audit, Defence Service.

882- 890 Blank.

160
 CHAPTER IV

EQUIPMENT & STORES AND BASE

WORKSHOPS

EQUIPMENT AND STORES

SECTION - 1
CLASSIFICATION OF EQUIPMENT AND STORES

GENERAL

891. For purposes of procurement and accounting, all equipment and stores
shall be classified as Category A and Category B.

CATEGORY A STORES

892. Equipment and stores of this category will consist of the following :-

(i) Vehicles .
(ii) Earth moving equipment.
(iii) Constructional equipment like compressor, road roller, stone
crusher, etc.
(iv) Spares in respect of items (i) to (iii).
(v) Clothing articles .

CATEGORY B STORES

893. This category will consist of the following :-

(i) Expendable tools and pants like showel, pick axes, drifters and
grinders etc.
(ii) Explosives .
(iii) constructional stores like cement/steel, timber etc.
(iv) Rations and P.O.L.
(v) Tentage.
(vi) Bridging equipment such as bailey bridging and its components

161
CATEGORIZATION AND ACCOUNTING OF STORES AND
EQUIPMENT OF THE W.E./P.E. OF ARMY UNITS.

894. Machinery, stores and equipment which form part of the W.E./P.E. of
Army units will also be classified and accounted for under these provisions.

DOUBTS AND DIFFICULTIES IN CLASSIFICATION OF STORES

895. The types of Category A and Category B equipment/stores mentioned

above are illustrative and not exhaustive. Doubts and difficulties in regard to
the classification of equipment and stores not mentioned above should be
referred to D.G.B.R. for clarification in consultation with the B.R.D.B. and the
Ministry of Finance.

896- 900 Blank.

162
 SECTION - 2

PROCUREMENT, TRANSFER, PROVISIONING AND

ACCOUNTING OF EQUIPMENT AND STORES.

Category “ A” Stores

901. Administrative approval of the Government shall be issued for the

procurement of all Category “A” equipment and stores including
equipment/vehicles to be obtained from Defence Service. In respect of
clothing , however, nonspecific administrative approval for their procurement
will be issued, the quantities to be procured will be determined in consultation
with the B.R.D.B. and the Ministry of Finance ( Defence ), with reference to the
anticipated strength of the personnel, the prescribed scales of issues, reserves
and the life of the items and the quantities, if any already procured or
ordered.

902. The requirements of clothing items in respect of Service personnel shall

be obtained in bulk from the Defence Service.

903. Procurement of all Category “A” stores including clothing shall be

arranged centrally by the D.G.B.R. who will place indents on D.G.S. & D.,
D.G.O.F. or other procurement agencies after approval by B.R.D.B. and the
Ministry of Finance ( Defence) subject to such exemption/ delegations as may be
granted by the DGS & from time to time.

The powers for procurement of Plant and Machinery, Vehicles and

Stores in Border Roads Organization are as under :-

S.L. Authority to whom With Financial Without

No. powers are delegated concurrence Financial
and the nature of such concurrence
delegation
1 2 3 4

1. DGBR :

Indents for :-
(i) Items of clothing and personal equipment
for GREF personnel, based on force levels Not exceeding
provisioning approved by Govt. from year Rs. 50 Lakhs
to year. On any one
Indent.
(ii) Maintenance and overhaul spares for plant
machinery, equipment and vehicles
( Category ‘A’ stores) based on Equipment
Appreciation approved by Finance and BRDB.

163
_______________________________________________________

Note : The abovementioned delegations are

Subject to the following conditions :-

(a) It does not involved Foreign Exchange .

(b) The items are procured through
DGS&D/DGOF or any other Central Govt.
Supply department or the items are on Rate
Running Contracts; and

(c) Funds are available in the sanctioned

Budget to cover the cost of Indents.

II. Secretary BRDB

Indent for :-

(b) Purchase of equipment and vehicles Not exceeding Rs.

(Category ‘A’ Stores ) 200 Lakhs
on any one
(ii) Clothing and Spares not covered by Sri I. Indent.

___________________________________________________

Note : The above mentioned delegations are subject to the following

conditions:

(a)
the items are procured through DGS&D/DGOF or any
other Central Govt. Supply department or the items are on
Rate Running Contracts; and
(b) Funds are available in the sanctioned budget to cover the
cost of indents
904. No stores under this category shall be purchased locally. In cases or
emergency, however, spares for Category ‘A’ stores may be purchased locally as
per the following delegations:-

Authority Powers delegated

1 2

( a ) Chief Engineer
Rs. 40,000 on each occasion. The Purchases shall cover
only parts as are expected to be required in the
immediate future to keep machinery going before the
anticipated arrival of spare parts centrally provisioned
and shall not involved expenditure on foreign exchange (
See para 930). Spare parts shall not be purchased
under this para for stock.

164
(b) Commander Task Force Rs. 5,000 on each occasion

(c) Officer Commanding Rs. 1,000 on each occasion .

Field Workshop
(d) OC Store Division ( As Rs. 20,000 /- per item at one time ( per occasion) subject
DDOs) to a maximum limit of Rs. 20 Lakhs annum in respect of
each Store Division, in case, where there have been 2 or
more NAs. However, the total allotment i.e. 40 lakhs
now approved may be re-appropriated between these two
Store Divisions during the Financial year according to
their requirement. The purchases shall be made as per
normal procedure/ latest instructions issued on the
subject i.e. Rate Contract/or through DGS &D/Direct
LP depending on the value of the order and urgency in
accordance with existing instructions as amended from
time to time subject to the following conditions:-

(i) The total cost of purchases under these powers

will not exceed 5% of the cost of equipment. Purchases
will not be resorted to in respect of vehicles and
equipment where existing financial limit as laid down
by the Govt. have already reached. With a view to
ensuring that purchases are within the prescribed limit
of 5% of cost of equipment, Stores Divisions will
maintain suitable registers of purchases ordered by
them. Further, in order to ensure that financial
appreciation is complete, purchases made by the Os C
Stores Divisions should be included while initiating
indents.

(ii) The Supply order will be pre-audited by the

local UA/AO.

(iii) Purchases will be restricted to items against which

repetitive NAs are given and to items of fast moving
nature. Purchases will also be restricted to likely
requirement for six months based on NAs during the
past 12 months.

(iv) Items for which dues – in exist will not be purchased

for which dues-in exist will not be purchased to that
extent.

(v) Items already projected by the Stores Divisions will

not be purchased by them as Direct Demanding Officer
unless the indents are at a stage, the demand can be
deleted /modified /projected in indents.

165
 (vi) OsC Stores Divisions will effect purchases under
these powers in respect of equipment of their
provisioning responsibility.

(vii) It will be ensured that once the requirement of such

items is established , the same are included in the
central indents to improve the availability of the items
in future.

(viii) The expenditure incurred will be debitable to

Major Head – 537 Capital out lay on Sub Head AA. 1 (2)-
(1) Construction of Border Roads.

Note :- 1 . The local purchases will not exceed the Budget provision for the year.

2. The “ Emergent purchase “ can be extended to include items required

for three months stock in respect of items for which two or more Non-
availability certificates have been furnished by the Store Division
against the quarterly demands. This does not apply to base
Workshops.

3. The provisions of para 913 of Border Roads Regulations will apply to

these cases also.

904 A. The under mentioned officers may make purchases of spares

against cash payment without pre-audit, to the extent indicated against each,
on each occasion. The Cost of such purchase will be met out of the special
imprest to be placed at their disposal :-

(i) Chief Engineer Rs. 2,000

(ii) Commander Task Force ,,

(iii) Officer Commanding Field Rs. 1,000

Workshop

LOCAL PURCHASE OF SPARE PARTS BY OC BASE WORKSHOP

905. The O.C. Base Workshop may order local purchase of spare parts to the
extent of Rs. 15,000 on each occasion to meet urgent requirements of repairs
on hand. Purchases in excess of these powers shall be made by the Chief
Engineer under para 904.

905 A. A special imprest of Rs. 2,000 is authorized to the Os C Base

Workshops from which bills in respect of local purchases of spare as well as
repairs to equipment through trade can be paid without subjecting them to
pre-audit. An account of the imprest will be maintained with the State

166
Bank/Government treasury . Bills paid without pre-audit will be submitted for
post audit to the audit authorities as soon as possible but not later than a
fortnight after the date of payment. Expenditure incurred against the imprest
will be recouped by submission of bills to the audit authority concerned.

CATEGORY “ B ” STORES

906. The procurement of Category B equipment and stores will normally be

arranged by the Chief Engineer in consultation , the procurement may be
arranged centrally by the D.G.B.R. Whenever procurement of these stores is
undertaken by the D.G.B.R. in consultation with CDA (BR) before indents are
placed on the supplying agencies.

PURCHASES THROUGH D.G.S. & D/DGOF

907. D.G.B.R. Chief Engineer Commander Task Force and O.C. Base
Workshop shall have full powers of purchase of stores and equipment under
this category through the D.G.S. & D or other supplying departments.

908. Rate Contracts and Running Contracts are arranged by the D.G.S. & D.
for a number of items of general use. Save in cases of emergency, stores in
respect of which Rate Contracts and Running Contracts exist will not be obtained
from any other source.

909. Indents for Stores other than those of local origin which are not covered
by Rate Contract may be placed on the D.G.S. & D. The D.G.S. & D. normally dose
not entertain an indent when the value of any single category i.e. article or class
of similar or inter-connected articles at any one time, does not exceed Rs. 5,000.
Where, however, stores within this limit cannot be conveniently obtained locally,
special demand may be placed on the D.G.S. & D.

DIRECT PURCHASE

910. The powers for the local purchase of constructional materials are as
under :-

D.G.B.R. Full Powers

Chief Engineer Full Powers

Commander Engineers Rs. 30,000
OC Base Workshop Rs. 15,000 for use as consumable stores e.g. timber,
steel etc. for the purpose of body building
manufacture of components and manufacture and
repair of packing material etc.
OC Store Division Rs. 10,000/-
Garrison Engineer Rs. 5,000/-
O.C. Base Depot Rs. 5,000/-

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911. Other Category B Stores ( excluding all ASC items like fresh rations, fuel,
Medical supplies and hygiene chemicals ) may be purchased direct by the
under mentioned officers to the extent specified against each:-

D.G.B.R. Full Powers in consultation with

CDA (BR)

Chief Engineer Rs. 2,00,000/- in consultation with

respective DCDA /ACDA.
Commander Engineers Rs. 50,000 /-
OC Base Workshop Rs. 15,000 /-
Garrison Engineer Rs. 5,000/-
O.C. Base Depot Rs. 5,000/-
OC Field Wksp/ (f) Field Wksp Platoon Rs. 1000/-

Above financial powers will be exercised in consultation with CDA (BR) /

JCDA/ACDA/SAO/ Accounts Office of the concerned projects/ task forces etc.

It will be ensured that the Budget allocation for direct purchase of

category ‘ B’ Stores (other than constructional materials). Placed at the disposal
of the above authorities is not exceeded .

911 –A. Commander Task Force and OC Road Construction Coy/Transit

Depot ( holding the rank of Major or equivalent rank) where functioning
independently and having cash assignment will exercise the same power as in
paras 910 and 911 as Commander Engineers and Garrison Engineer respectively.

912. The powers in para 911 shall be exercised subject to the condition laid
down in para 915.

913. The powers of local purchase laid down in paragraphs 904, 905, 910,911
and 917 will be determined with reference to the value of each article and a
number of similar articles purchased at the same time and not with reference to
the total cost of all the items purchased at the time. One supply order may be
issued for a group of dissimilar items though the total value of the supply order
may exceed the direct purchase powers of the authority issuing the order, if the
value of each such items in the order is within his powers. In such case, a
certificate that the items are dissimilar will be endorsed on the supply order.

914. Purchase orders for similar articles will not be split up to avoid the
necessity of obtaining the sanction of higher authority required with reference
to the total amount of the orders. Except for articles of proprietary nature
purchased from accredited agents. Purchases will be made on the basis of the
competitive tenders, whenever possible.

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915. Subject to the rules in paragraph 908 local purchase of stores other than
constructional stores be resorted to when.

1. the stores are urgently required and delay in obtaining them from
the normal sources will be detrimental to the work and
2. the stores are not available in Base Depot.

916. Certificate of ‘ non –availability ‘ of the stores with the normal supply
sources will not be necessary. Purchases of category B Stores involving foreign
exchange or the grant of import license certificate to the supplier will be
referred to B.R.D. B. See para 930 below.

LOCAL PURCHASE OF FRESH RATIONS, FUEL, MEDICAL

SUPPLIES ETC.

917. Requirement of ration articles, medical stores and hygiene chemical will
normally be drawn from the Defence services. Local purchase of fresh rations,
fuel, medical supplies and hygiene chemicals may, however, be made by the
authorities indicated below to the extent specified against each :-

Fresh Ration & fuel Medical supplies & Hygiene

Rs. Chemicals Rs.

Chief Engineer 50,000 /- 5,000 /-

Commander Task Force 25,000 /- 1,500 /-
OC Base Workshop .. 300 /-
O.C. Store Division .. 200 /-

918. The local purchase will be undertaken only where ASC contracts
operating in the area do not provide for delivery at the places in which units
and formations (including sub-units and detachments) are working or when
Composite Platoons cannot supply a particular unit daily with fresh supplies
owing to distance, dislocation of communications due to land slides, weather
conditions or other local factors. Medical stores may be similarly purchased
when they are urgently required or when they are not available with the army
sources.

918-A. The Chief Engineers and Task Force Commanders may, however,
resort to local purchase of firewood for cooking, warming and drying purposes
where the local market rates are cheaper than ASC rates provided such a local
purchase does not infringe the provisions contained in ASC contracts in the
area. Transportation charges, if any, in both cases will be taken into account
while working out the cost of procurement of the item for the purpose of
comparison.

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PROCUREMENT OF EQUIPMENT AND STORES FROM FOREIGN
COUNTRIES

919. Apart from the sources of procurement indicated above, equipment and
sores may also be procured from foreign countries. Government sanction for
procurement of such stores shall invariably be obtained. The method of
procurement and payment for the equipment and stores in such cases would be
laid down by Government from time to time.

REPAIRS TO EQUIPMENTS THROUGH TRADE

920. The powers for acceptance of contracts for repairs through trade, to
Border Roads vehicles and equipments are as under :-

D.G.B.R. Rs. 15,000 /-

Chief Engineer Rs. 7,500 /-
OsC Base Workshop Rs. 6,000 /-
OsC Field Workshop Rs. 3,000 /-

The amounts indicated above represent the value of any one repair order
placed for any one type of equipment /vehicle, including the cost of all spares/
stores, if any used by the contractor.

921. The station at which repairs may be carried out will be decided by the
authority accepting the contracts . Contracts will be concluded in accordance
with the procedure in force in the Army.

922. The following further conditions will be observed:-

(a) Repairs through trade will be restricted to engine, assembles etc.,

or parts of the body. The entire equipment will not be sent.
(b) There will be no liability to supply of spares from Border Roads
resources.
(c) A certificate will be endorsed at the time of placing contracts by
the authority accepting the contract that the repairs cannot be
carried out either in the Field or Base Workshops. If the reason is
the expeditious availability of the item after repair, it will be
certified by the authority that repair through contract is inevitable.
(d) Where repairs are ordered on specialist firms, the rates will be
approved by the D.G.B.R.
(e) Repaired items will be inspected before they are taken over, by a
Boarder of three members, the senior member being an executive
engineer ( Mechanical ) or an EME Officer not below the rank of
Major. The Board will certify that the repairs have been
satisfactorily carried out in accordance with the conditions of the
contract. When repairs by contract out at stations where officers
of Border Roads Organization are not available for constituting the

170
 Board, the Army Authorities (EME) will be requested to make
available the services of suitable Army officers from the local
station or nearby places for inspection of the equipment.
(f) Expenditure will be kept within the allotment for works/operation
of Base Workshops.”

TRANSFER OF STORES

923. Transfer or stores as may be necessary may be ordered by Chief

Engineer between projects in his area. Transfer between projects under
different Chief Engineers will be ordered by the D.G.B.R.

PROVISION OF FUNDS – CATEGORY A AND B STORES

924. The cost of all equipment and stores procured shall be debited to major
head 537 funds under this Head to meet the cost involved will be held centrally
by the D.G.B.R. When these equipment and stores are issued to individual
projects, the construction accounts of the projects concerned will be debited on a
proforma basis in the manner indicated in paragraph 938.

925. The expenditure involved in the purchases of spares under “ Emergent

Powers” and “ cash purchases powers” under para 904 and 904A shall be
debitable to the Head of Account to which the cost of centrally purchased spares
is debited. However, the cost of components of bridging purchased or
maintained will be debited directly to the project concerned.

926. The cost of spares purchased locally under para 905 to meet the
requirements of repairs in the Base Workshops will be met out of the
allotments specifically made for the purchase to the Base Workshops.

927. The cost of all category B stores whether procured by the D.G.B.R. or
by the Chief Engineer will be debited, except in the case dealt with in para 944
direct to the project concerned.

928. The cost of all category B stores including rations, P.O.L. etc, used by
static formations like C. E.’s headquarters, Bases etc, shall be debited to the
allotment made for the purpose to these formations.

929. No stores shall be procured for a work unless it has been

administratively approved and funds for expenditure allotted.

FOREIGN EXCHANGE

930. Cases involving release of foreign exchange for the procurement of both
categories A & B stores and equipment will be referred for approval to the
B.R.D.B in consultation with the Ministry of Finance. While submitting the
draft indents, it will be clearly stated whether foreign exchange in the
procurement of the stores covered by the indent is involved and if so, the

171
extent of foreign exchange. It should also be explained whether stores of
indigenous origin cannot be procured in lieu.

PROCUREMENT OF CATEGORY A STORES FOR CENTRAL /STATE

P.W.DS.

931. When plant, machinery and other stores required by the Central and
state P.W.Ds, are obtained and paid for initially by the D.G.B.R. the consignor
formation under D.G.B.R. will, in consultation with the Accountant attached ,
price the issue vouchers on the basis of procurement cost plus freight and
handling charges and debit the amount to the Accountant General of the
Central or State P.W.D. concerned. Recoveries effected will be treated as
reduction in expenditure under the head of account to which the cost of
procurement was initially debited. If, on the other hand, the D.G.B.R. merely
placed the indents on behalf of the Central or State P.W.D. and the plant and
machinery and other stors are consigned direct to the Central or State P.W.D.
concerned, the Pay and accounts Officer of the D.G.S. & D etc. will make
payments to the suppliers and raise debits direct against the Accountant General
of the P.W.D. concerned. When stores are supplied to the P.W.D. by Defence
services at the instance of D.G.B.R. the L.A.O. of the consignor depot will take
action to raise debits through the C.D.A. against the Accountant General
concerned direct.

ACCOUNTING

CATEGORY A STORES

932. Bill for the purchase of Category A equipment and stores through D.G.S. &
D will be received from the P.A.O. concerned and paid by the C.D.A. These
payments will be included by the C.D.A in his Sub-Audit Officer’s account to the
A.G. concerned for compilation under Major head 537. The amounts paid by the
C.D.A will be intimated to the Accountant of the Base Depot holding the stores
for posting the construction accounts concerned.

933. Debits on account of Category A equipment and stores if drawn from

Defence Services will also be adjusted against the Major Head 537 by the
accountant or Accounts officers, after acceptance and verification by the
formation receiving the equipment or stores.

934. Separate constructions accounts will be maintained in the Base Depot in

respect of each type and make of equipment.

936. Issues of equipment and stores to Task Forces will be made on the
orders of the Chief Engineer. Such issues will be struck off charge in the ledger
on the basis of Issue Vouchers.

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937. On receipt of the equipment in the Task Force and other
units/formations, the equipment and stores will be accounted for numerically in
ledgers maintained by them.

USAGE RATE OF EQUIPMENT

938. In order to make adjustments in the accounts of the project for the use of
machinery, equipment and vehicles, ‘usage rate’ will be laid down for individual
sectors or areas by the D.G.B.R., in consultation with the B.R.D.B. and the
Ministry of Finance (Defence), for each type of machinery, vehicle and other
equipment. This rate will be worked out the reference to the capital cost of
each type of equipment, its depreciation, the cost of spares, ( see however para
925), expenditure on Base Workshop repair / maintenance and an element on
account of the equipment held in reserve. The amount to be adjusted against
the project on which the machinery, vehicle etc. are utilized will be worked out
hourly for the period of actual use on the basis of the usage rates, from the
date of receipt of the machinery etc, by the Task Force. The construction
accounts of the project will be debited every month proforma with the amount
arrived at as above. The cost of running / operation of the equipment such as
the pay allowances of crew, the cost of the fuel and expenditure on first
maintenance will be debited direct to the project on the basis of actual cost.

939. Adjustments in accounts will also be made on the basis of hourly usage
rates when machinery and equipment are utilized on maintenance services.
The dates on which the machinery and equipment are taken on or taken off
maintenance service shall be notified in Part X orders.

PER CAPITA RATE OF CLOTHING

940. In respect of clothing articles, per capita rate will be fixed centrally in
consultation with the B.R.D.B. and the Ministry of Finance ( Defence), with
reference to the authorized scales of clothing for each individual, cost of
procurement frequency of issues etc. The construction account of the projects
will be debited proforma every month with an amount calculated on the basis
of the number of personnel employed on the project and the per capita rates.

BRIDGING

941. The cost of equipment bridges launched shall be debited to the project
concerned on a proforma basis. When the bridges are delaunched and taken to
stock, the cost of the bridges will be assessed and credited to the original
project on proforma basis . When, however, bridges are delaunched after
Completion Report ( Part A & B ) has been rendered for the Project, no further
adjustment in accounts will be necessary. In such cases the cost of
delaunching will be debited to the estimate for estimate for permanent bridges if
any in replacement of temporary bridges; otherwise where a simple retrieval is
involved, a separate estimate will be sanctioned for the purpose.

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CATEGORY B STORES

942. Payment for Category B stores purchased by Chief Engineer and others
will be made by the accounts officer/ Accountant concerned and the expenditure
involved will be debited to the projects for which they had been procured.
Cases may occur when Cs. D. A. may have to pay for Category B Stores
purchased through the Central procurement agencies. In such cases , debits for
the payments made by the Cs. D.A. will be passed on to the Accounts Officer
Accountant of the project through the medium of “ Head T Remittances within
India other local remittances. Transfers between M.E.S. offices.” For
adjustment against the project concerned.
943. In respect of transfer of Category ‘B’ stores between projects, the
receiving project will be debited with the cost of stores at the issue rates fixed by
the Chief Engineer vide para 946 by credit to the projects from which the stores
are transferred. Freight charges involved will be borne by the receiving project,
save where the stores transferred are surplus to the requirement of the
dispatching project, in which case the freight charges will be borne by the
consignor.

ADVANCE COLLECTION OF STORES

944. Category B stores may, to the extent authorized by Government from

time to time, be procured by Chief Engineers and held in Stock in the Base
depots for subsequent issue to projects. The cost of procurement of the stores
will be debited centrally to Major Head 537 Increases/decrease in the value of
the stocks held at the end of the financial year over the corresponding figures at
the beginning of the financial year will be covered by allotment of funds.

945. Necessary quantitative and construction accounts shall be maintained in

the normal manner, with reference to which the limits laid down will be
watched.

ISSUE RATES

946. Whenever stores are issued from the Base Depots, they will be priced at ‘
Issue Rates’ to be fixed by the Chief Engineer concerned. The issue rate will be
the cost of material plus 6% departmental charges on the total. The cost of the
stores issued will be debited to the individual projects through the head – “
Transfer between M.E.S. Officers.”

RECEIPT OF STORES

947. All stores received from various sources will be examined by an Officer,
who alone is competent to grant a receipt for them, except in cases where any
other subordinate has been specifically authorized to do so.

174
948. On receipt of the stores the individual who is the physical custodian of
the stores issued will be debited to the individual projects through the voucher
register and post the voucher in the appropriate ledger. The receipt voucher
will be invariably signed by the Officer Commanding or an Officer authorized by
him.

949. Receipt of stores shall also be entered in the Measurement Book,

wherever necessary.

STOCK VERIFICATION

950. Stock – taking of rations and POL will be carried out monthly by the OC
Unit or an officer deputed by him. In respect of all other types of stores
listed in paras 892 and 893, stock taking will be carried out by an officer or a
Supdt /Supvr Gde I once during a financial year, at the rate of 25% per quarter.

The result of stock – takings will be recorded on each page of the ledger
under the dated initials of the officer /Supdt/Supvr checking the stock.

951. Stock-talking sheets will be prepared in Base Depots, Base Workshops

etc. where Stock Control Group functions. The Stock-taking Officer will enter
the holdings on stock tally sheets. He will also enter in red ink quantities as
checked on the ground in the marks column of the stock ledger in respect of each
item, indicating the date of stock-taking.

952. In units and formations, results, of stock-taking will be recorded in the

ledger itself. The stock-talking Officer will draw a red line below the last entry in
the ledger and record the physical balance in the remarks column with his
dated initials.

953. After stock-taking, surpluses will at once be credited to Government and

deficiencies dealt with as losses.

Move of Stores

954. Stores will normally be moved by goods train. The D.G.B.R. and Chief
engineers may authorize moves of stores by passenger train and by road between
places connected by rail, provided the moves are in the public interest and
imperative for the expeditious execution of the projects. Civil credit notes shall
be used for all moves of stores by rail. These shall be enfaced as ‘Dubitable to
Border Roads’. On emergent occasions, moves of stores by air within their
jurisdiction may be authorized by the Chief Engineers and, outside the
jurisdiction of the chief Engineers, by the D.G.B.R.

Insurance of Stores

955. Stores are not normally insured against risk when the ownership of
such stores vests in Government . In special cases when this is considered

175
necessary, the Chief Engineer may, in consultation with the C.D.A. concerned,
authorized the stores to be insured.

956. Demurrages /wharf age charges that become payable in circumstanced

beyond the control of the consignor/consignee will be treated as extra
expenditure and those which are found to be due to the negligence of the
individual concerned regarded as loss of public money. The D.G.B.R. and the
Chief Engineer will exercise powers of write off of demurrage/ wharfage charges
in the former case to the extent indicated below, in consultation with CDA (BR)
and the CDA concerned respectively:-

D.G.B.R. Rs. 1,500 /-

CHIEF ENGINEER Rs. 500 /-

FURNITURE

957. The initial supply of furniture in offices or residential accommodation

will be sanctioned by Government. Furniture will be accounted for centrally by
Unit nominated by the Chief Engineer/ Task Force Commander at a station
and issued to various Units and Formations on loan on Distribution Ledger. The
cost of repairs and renewals will be met out of the annual allotment under the
Maintenance Grant.

STATIONERY AND FORMS

958. Stationery and forms will be obtained from the Chief Controller of
Printing and Stationery and the Director, Military Forms and Regulations
respectively. Chief Engineer may, however, purchase locally stationery items
up to an annual ceiling of Rs. 750. Similarly, D.G.B.R. may purchase these items
locally up to an annual ceiling of Rs. 1,000 per Chief Engineer and up to a total of
Rs. 1,000 per year in respect of all the formations directly under his control.

959. Installation of office and residential telephones in the lower formations

will be sanctioned by D.G.B.R. Shifting of telephones due to changes in locations
of units for the purpose initially sanctioned may, however, be authorized by
Chief Engineer concerned.

960 - 965. Blank.

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 SECTION 3

DISPOSAL OF STORES

General

966. The term surplus stores, unserviceable stores and scrap may be broadly
defined as under :-

(i) Surplus stores – These are stores which cannot be utilized against
present or anticipated requirements over a period to be determined
on the merits of each case or which are liable to deteriorate by the
time they could be issued in the normal course of events. This
term also includes surpluses of obsolete and obsolescent stores
which cannot be economically repaired.
(ii) Unserviceable Stores – The term connotes stores, which cannot be
economically repaired or re –conditioned and made suitable for
use for which they were originally designed.
(iii) Scrap - These are stores which have become unserviceable due to
use or otherwise and condemned under proper authority to be of
no value except as scrap.

967. Director General Border Roads will exercise the following powers in
regard to declaration of spares as surplus and disposal thereof :

(a) Powers to declare each category of spares in respect of

equipment held in Border Roads Organization – Rs. 1.00 lakh.
(b) Disposal of spares declared as surplus through sale /transfer to
Central Government Deptts, and Public Sector Undertakings-
Full Powers.

The following procedure, for pricing of the surplus spares under disposal
will be adopted. –

(i) Surplus spares, transferred to other Central Government

Deptts. – Last purchase price of similar items plus an additional levy of
11 percent to included inland freight inspection packing and handling
charges ( 6 %) and deptt. Charges ( 5 % ).

(iii) Surplus spares transferred/sold to Public Sector Undertakings – Last

purchase price of similar items plus additional levy of 11% to included
inland freight, inspection and handling charges ( 6%) and
departmental charges ( 5%), provided that price in the Rate Contract
would be levied if a Rate Contract exists and if it is higher.

If surplus spares cannot be transferred to any other Central Govt

Deptt/Public Sector Undertaking, they may be disposed of by CEs under whose

177
jurisdiction the Stores Divisions of Border Roads Organization function,
through auctioneers on the approved panel of Ministry of Defence / DGS & D.
Chief Engineer Project Yatrik may dispose of surplus spares in the location
of his Project through auctioneers on the approved panel of Ministry of
Defence / DGS & D. Where , however, surplus spares are located in forward or
inaccessible areas, the same may be transferred to respective Store Division for
disposal by the CEs concerned in the above manner.

DECLARATION OF STORES AS UNSERVICEABLE AND SCRAP

968. Boards of Survey will be constituted for examination and declaration of

stores as unserviceable or scrap. The Board of Survey will be convened every
quarter under the orders of Chief Engineer in respect of Task Forces and units
under them and by D.G.B.R. in respect of formations directly under him. The
Chief Engineer / D.G.B.R. will decide the composition of the Board which may
consist of officers only, or at lese one officer only, or at least one officer together
with one or more JCO or equivalent. The Board should be presided over by an
officer not below the rank of Executive Engineer or equivalent rank.

No Condemnation Board is necessary in Field Workshops in the case of

scrap of Non-retrievable items such as unserviceable rubber parts, pins,
brushes, oil seals etc. The procedure as in para 1021 will be followed in such
cases.

POWERS

969. In respect of stores and scrap relating to vehicles, machinery and

connected spares, bridging etc., the following authorities shall be the competent
to accept the recommendations of the survey board and / or Court of Inquiry
in each case and declare them unserviceable /scrap to the extent indicated
against each:-

Cases due to fair, wear & tear Cases not due to fair, wear &
tear
D.G.B.R. Rs. 1 . Lakh Rs. 15,000 .00 /-

Chief Engineer Rs. 75,000.00 /- Rs. 5000.00 /-

All cases not covered above will be referred to Govt. for orders

970. In respect of other stores, for example clothing, construction stores,

category B stores etc. the following authorities shall be competent to accept the
recommendations of the Board of Survey on each occasion and declare stores
as unserviceable/scrap to the extent indicated against each provided stores
become unserviceable due to fair, wear and tear.

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 CHIEF ENGINEER Rs. 1,00,000 /-
COMMANDER TASK FORCE Rs. 15,000 /-
COMMANDER RAISING CENTRE Rs. 5,000 /-

Above financial powers will be exercised in consultation with CDA (BR)/

JCDA/ DCDA/SAO/Accounts Office of the concerned projects/ task Force etc.

971. No loss statement will be prepared where the stores become unserviceable
scrap due to fair, wear and tear, Cases where the stores are found to be
unserviceable owing to negligence etc of the individual (s) concerned, shall be
treated as loss of stores and dealt with accordingly.

972. The limits indicated in paragraphs 969 and 970 represent the book value
i.e. depreciated value of stores of each category at the time of condemnation
and assessed value in the case of scrap. By the term “ each category” is meant
each item of stores listed under Category ‘ A’ and ‘ B’ in paras 892 and 893.

973. After the proceeding of the Board of Survey are finalized, the quantities
declared unserviceable/scrap will be struck of charge in the relevant ledger and
brought to account in Salvage Ledger. The quantities permitted to be retained
( see para 975 below ) will be accounted for as expendable stores.

974. All identifiable unserviceable articles and those valuable stores like
tents, tarpaulins , lamps stoves etc., which for any reason have lost their
identity will be brought on charge by generic headings both by number and
weight. All other non-identifiable stores will be accounted for as scrap/rag in
terms of weight.

UTILIZATION OF UNSERVICEABLE STORES

975. 10% of salvage arising of clothing tentage and other textile items may
be appropriated for conversion to rags for purposes of cleaning of plant and
machinery and for repair of clothing. Scrap-wood /unserviceable timber may be
issued instead of fire-wood ration, where admissible at the scale of 500 kgs of
fire- wood equal to 1800 kgs scrap-wood/unserviceable timber.

DISPOSAL

976. Disposal of stores declared unserviceable /scrap will be conducted

through auctioneers on the approved panel of the Ministry of Defence. Where
however, store are located in forward or inaccessible areas, they may be
dispensed of locally under the orders of the Chief Engineer to the best
advantage of the State.

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GUIDING PRICE

977. The Chief Engineer has full powers of fixing guiding or ceiling prices for all
unserviceable/scrap items. Bids up to 30% below this price may be accepted by
the supervising officer.

Sale Accounts

978. On completion of sale, a Sale Accounts on AFA 58 will be prepared by

the Officer-in Charge of the disposal and will be completed in accordance with
the instructions on the form. The stores shall be struck off charge in the ledger
on the basis of the Sale Accounts.

979. The sale Account will bear the treasury receipt No. and date and the name
of the treasury into which the amount was deposited.

980. Copies of the sale Account will be submitted to the Accounts Officer
together with the following documents :-

(i) Receipted copies of M.R.Os.

(ii) One copy of the Sale Release Order receipted by the purchaser
and endorsed with relevant gate pass No. and date.

981- 985. Blank.

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 SECTION - 4

BASE WORKSHOPS

GENERAL

986. The procedure for the accounting of vehicles / equipment received for
repairs /over-haul and of spares and other stores untilised in the Base
Workshop, is laid down in the succeeding paras. The procedure for the
accounting of cash and stores like rations, P.O.L., clothing etc, shall be as laid
down in the chapter “ Works and Accounting Procedure.”

PROCEDURE FOR THE ACCOUNTING OF VEHICLES AND

EQUIPMENT RECEIVED FOR REPAIRS/ OVERHAUL

987. Complete vehicles and major equipment and major/minor assemblies

requiring repairs in Base Workshops shall, on dispatch to the Base Work- shops,
be charged off in the unit ledgers on issue vouchers supported where necessary,
by part X orders. After repairs, these will be released on the basis of release
order of HQrs. DGBR.

988. Major/minor assemblies, requiring repairs in Base Workshops, for which

replacements are not available and which are required urgently by the unit as
well as other items requiring minor repairs will, on receipt from the units, be
held by the Base Workshop ‘ on deposit ‘. A separate ledger for these will be
maintained. These will not be struck off charge in the ledgers of the units.
After repairs, these will be returned to the units direct.

989. Ordinarily, there should be no time lag between the declaration of

equipment as class ‘C’ and its dispatch to the Base Workshop. Where, however,
there is a time lag due to unavoidable reasons, units shall send to the Base
Workshops a work order on IAFO 1370 together with the Inspection report
given by the Field Workshop. The Planning and Progress action of the Base
Workshop will in the latter case indicate the PSS ( Please Send Stores ) date on
work order and send back to the Unit one copy of the Work Order and
Inspection Report. On or near about the PSS date indicated in Work Order, the
unit will send the vehicles/equipment with the following documents:-

1. The Inspection Report of the Field Workshop.

2. The Work Order.
3. The Log Book.
4. Discrepancy report showing deficiencies of
parts/components.

990. On receipt of the vehicle /equipment in the Receipt and Issue Section of
the Workshop, they will be entered in the Day Book or Receipt Control Register.

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The Day Book will show separately major items such as vehicle , Engineering
Plant etc. and will contain the following particulars:-

(a) Receipt Control No.

(b) Date
(c) Unit/Formation from which received
(d) Work Order No, and date
(e) Issue Voucher No. and date
(f) Name of the representative of unit who brought the vehicle/
equipment
(g) Make and Type
(h) Chassis No.
(i) BA No.
(j) Engine No.
(k) Tyres :-

(i) Registered No.

(ii) Make and Type.

991. After the vehicle /equipment is registered in the Day Book, it will be
inspected in the presence of the representative of the unit and ‘ In ‘ inspection
report will be prepared. If the actual discrepancies in the vehicle/equipment
agree with those listed in the discrepancy report mentioned in para 989 , it will
be signed and handed over to the representative of the unit. If they do not
agree, fresh discrepancy report will be prepared which will be signed by the
representative of the unit. In respect of vehicle / equipment received on issue
vouchers, the vouchers will be endorsed, or reference to the discrepancy report
given on them, while accepting them. Action to regularize the discrepancies will
be taken by the unit.

992. Vehicles/equipment received on issue vouchers shall be taken on charge

in separate ledgers. When these are issued as per the release order of the DGBR,
they will be struck off charge on issue vouchers in the normal manner.

993. One Work Order for small batches of similar equipment or type of
vehicles will then be prepared. The Work Orders will be controlled by the P & P
Section, who will allot serial nos, to them and maintain a register of Work
Orders. They will also open a job folder for the covered by each Work Order and
send it to the Production Manager along with the vehicle / equipment.

994. At the repair section the vehicle/ equipment will be subjected to a

detailed examination by the Production Manager or an Officer authorized by
him and an Inspection Report called ‘Visual Inspection Report’ will be prepared
showing the nature and extent of repairs involved and a quantitative
assessment of the spares and material required for completion of the job.

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995. It, on the above inspection, the O.C, is of the opinion that the
vehicle/equipment has been damaged owing to neglect, he will issue an ‘ Unfair
Wear’ certificate to the unit concerned.

996. Indents for spare parts and other stores required in the repair of the
vehicle /equipment will be placed on the Material Control officer on Demands on
IAFZ 2183- A large. The detailed procedure in regard to the issue and
accounting of stores in the Stores Group is described in para 1009. et scq.

997. If, during repair /overhaul, stores are retrieved or are obtained by
cannibalization, these will be categorized as serviceable, part worn, unserviceable
and will be vouchers over to the Stores Group on regular issue vouchers and will
be accounted for by that group separately in the same manner as other stores.

998. Similarly, stores unexpended on the completion of the job will be sent to
the Expense Section of the Stores Group on regular issue vouchers and
accounted for by them.

999. Copies of issue vouchers in the above cases, duly receipted by the Stores
Group, shall be kept along with the Work Orders.

1000. In some cases, certain spares or items may have to be manufactured

in the Workshop itself, for instance, the Machine Shop, Coach Work etc. In such
cases, the main section will place a Repair Inter Section Requisition ( IAF EME W
27). This will be treated as a Work Order in the section doing the work.

1001. When the job is completed, the vehicles/ equipment will be checked
and a certificate will be given in the Work Order that the work has been
satisfactorily completed. The nature of the repairs carried out and a note that the
vehicle/ equipment has ‘ passed final test’ will be entered in the Log Book and
signed. The Work Order, the Log Book and other vouchers will be sent to the P &
P section. Vouchers for stores drawn from the Stores Group will be sent by the
MCO. These documents shall be kept by P & P Section in the job folder.

1002. A separate Work Order will be prepared for works undertaken for
other departments/ Government s e.g. Central / state PWDs. In such cases, the
Work Order will be priced. The overhead charges that should be levied in
addition will be as determined by Government from time to time. Debits for the
total amount involved will be raised through the Accounts Officer against the
department/ Government.

1003. On receipt back of the repaired vehicles/ equipments in the R& I

Section, the Log book will be checked for the correctness of the register No, of
vehicle/ equipment, BA Nos, ‘Chassis’ Nos, Engine Nos, Tyre Nos. etc. They will
then be issued to the units on issue vouchers on the authority of release orders
issued by DGBR.

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1004. Details as in para 990 in respect of vehicles/ equipment going out
of the base Workshops shall be recorded in a Issue Control Register.

1005. On receipt of Work Order and “ Visual Inspection Report”, MCO

will place the demand of spares in sextuplicate on the Store Division concerned,
indicated the Work Order umber and date. One copy of the demand will also be
placed in the job folder held with P&P Section.

1006. On receipt of demand by the Store Division, one advance copy of

the demand duly marked with the availability of items will be returned to the
Base Workshop for initiation of local purchase action for items declared not
available, MCO will collect three copies of the issue vouchers alongwith stores
from the Store Division. One copy of the issue voucher will be kept by P&P
Section in the job folder and one copy duly singed by MCO will be retuned to the
Store Division, the third being retained by MCO. Spares parts not available with
Store Divisions will be procured by Base Workshops and accounted for in the
normal manner.

1007. One copy of the expense voucher for those items which have been
consumed against the particular job will be sent to P&P Section by MCO duly
signed by O I/C Section responsible for consumption and will be kept alongwith
the job folder.

1008. MCO will not maintain any ledger to account for the spares received from
Store Divisions but a record of spares received and spent on jobs will be
maintained in the respective job folders.

1009. Items remaining with MCO unconsumed against a Work Order will
either be transferred to another Work Order where these may be required or
retuned to the Store Division, on proper voucher. A copy of this voucher will be
placed in the job folder.

1010. Expendable stores required for use in repairs will be procured and
accounted for by OC Base Work shops in the normal manner. Items consumed
during the month will be charged off the ledger on the basis of an expense
voucher. This voucher will be singed by O I/c Section and countersigned by the
Production manger and will contain a certificate to the effect that the items
mentioned therein have been fully utilized on authorized jobs.

1011. Stores retrieved or obtained by cannibalization from Class ‘D’

Vehicles/ equipment by MCO, will be vouchered over to Store Divisions and will
be accounted for in the same manner as other stores. A copy of this voucher will
be placed in the relevant job folder.

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TOOLS STORES

1012. All machinery, benches, hand tools and special maintenance tolls
etc. used in the workshop shall be accounted for the by the Works Manger in
separate ledgers as under:-

(a) Machinery Ledger

(b) SMT Ledger
(c) Hand Tools Ledger
(d) Expenditure Stores Ledger

1013. Items of machinery will be received by the Tools Stores direct form
DGS&D and other parties with reference to orders placed by Director General of
Border Roads , all other tolls and stores including items purchased locally will be
received through the stores Group. Indents for requirements of the latter stores
shall, therefore, be placed on the Stores Group and on receipt, the stores will be
accounted for in the ledgers. Items of machinery, tolls etc. will be given to the
different sections and proper receipts obtained. Distribution of the machinery,
tools etc. shall be shown separately or on the reveres of the ledger.

1014. All benches, tables, stores cup-boards etc, will be held on charge as
‘article in use’ and will be accounted for in a separate ledger.

1015. Items of machinery, tools etc, will be struck off ledger only when
they are lost or when they become unserviceable. In the former case, loss
statement will be prepared and sanctioned by the competent financial authority
and in the latter. Items will be condemned by duly constituted Boards. The
proceedings of the Boards shall be attached to the voucher prepared to strike off
stores in the ledger.

1016. In the case of expendable stores certificates will be obtained

monthly from the officer- in charge of the section concerned that the stores
drawn by them have been utilized on authorized purposes. Bases on these
certificates the items involved will be charged off in the ledger monthly on
expense vouchers. The procedure for the disposal of machinery held in the Tools
Stores shall be the same as for the disposal of vehicles and other equipment.

SALVAGE PARK

1017. All scrap occurring out of various jobs undertaken in different sections of
the base workshops will be vouchered over monthly on IAFZ-2096 to the Salvage
Section, duly supported by Condemnation Report on IAFD-931.

1018. The condemned material will be taken on charge in the ledge according to
the category of scraps-ferrous or non-ferrous.

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1019. The condemned material which could be used in the base
workshops will be sent to the Expense Section of the Stores Group on regular
vouchers.

1020. The procedure for the disposal of the rest of unserviceable materials
shall be the same as per store in general.

1021. Scrap of non-retrievable items such as unserviceable rubber parts,

pins, brushes, oil seals etc, will be vouchered over by weight to the salvage partk,
supported by a certificate from the officer-in-charge of the section that the stores
are not retrievable or reclaimable. No condemnation board is necessary in such
cases.

CONTROL OF EXPENDITURE

1022. The expenditure on the maintenance of base workshops will be controlled

through allotment of funds made annually. For this purpose, the Officer
Commanding, Base workshops will render to the Chief Engineers and annual
estimate of expenditure for the operation/ maintenance of the workshop in the
form at Annexure 27. The Chief Engineers after scrutiny will submit the estimate
to the DGBR for allotting necessary funds in consultation with BRDB and
Ministry of Finance ( Defence).

TECHNICAL CONTROL

1023. The technical control over the working of the base workshops will
be exercised by Director General of Border Roads . The officer Commanding Base
Workshops, will submit monthly an output return showing the number of
vehicles/ equipment received for repair, the number required and the balance
awaiting repairs at the end of the month.

1024. Blank

PURCHASE OF TECHNICAL PUBLICATIONS, TRAINING

EQUIPMENT

1025. The OC Base workshop may also order the purchase of technical
publications and training equipment and manufactures of jigs, tools and fixtures
within the approved estimate and allotment of funds made for the purpose.

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 SECTION 5

STORE DIVISION

1026. The procedure for receipt, Stocking, issue of Category ‘A’ spares
provision review. Preparation and issue of scales by Stores Division shall be as
laid down in the inventory Control Procedure as amended from time to time. The
procedure for the account of cash and stores like POL, clothing shall be as laid
down in the Chapter “ Works and Accounting Procedure”.

CONTROL OF EXPENDITURE

1027. The expenditure on the maintenance of stores division will be

controlled through allotment of funds made annually. For this purpose, the
Officer Commanding. Stores Division will render to the Chief Engineers and
annual estimate of expenditure for the operation / maintenance of the Stores
Division in the form at Annexure 28. The Chief Engineers after scrutiny will
submit the estimate to the DGBR for allowing necessary funds in consultation
with BRDB and Ministry of Finance ( Defence).

TECHNICAL CONTROL

1028. The technical control over the working of the Store Division will be
exercised by Director General of Border Roads .

FINANCIAL POWERS

1029. The OC Stores Division may make direct purchase of packing

materials, preservatives and other miscellaneous stores ( other then
constructional materials) upto Rs. 5000 per transaction subject to annual budget
allotment which will not be exceeded without prior Govt. approval.

1030. The OC Store Division may order the purchase of Technical

publications within the approved estimates and allotment of funds made for this
purpose.

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 CHAPTER V

LOSSES

GENERAL

1031. All losses whether of public money or of stores shall be subjected to

a preliminary investigation by the Officers in whose charge the money or stores
were, to fix the cause of the loss and the amount involved.

1032. When and investigation into a case of loss discloses a defect in the
system, a report shall be made to the Government through the usual channels
and the CDA concerned, together with a recommendation for rectifying the
defect.

1033. The momentary limits of sanction laid down refer to each separate
case of loss and it shall not be permissible to subdivide a case of loss with the
object of brining the amount within the financial powers of the authority dealing
with it.

1034. Question relating to investigation of losses should be dealt with

promptly by all concerned, and it is of the greatest importance that delay in
dealing with any loss due to theft, fraud , negligence, financial irregularity etc. be
avoided. Every important case of loss of cash or of stores damaged or found
deficient should be brought to the notice of the superior authorities as soon as
possible. If the investigation is complex and the assistance of audit authorities is
required in pursuing the investigation, the Controller of Defence Accounts should
be addressed and requested to furnish vouchers and other documents relevant to
the investigation.

1035. Every individual in-charge of stores or cash be personally

responsible for any loss sustained by Government through fraud or negligence on
his part. He shall also be responsible for any loss arising from fraud or negligence
on the part of any other individual to the extent two which he contributed to this
loss by his own action or negligence.

1036. In cases where it appears that recourse of judicial proceedings is

likely to be involved, competent legal advice should be taken. In case of losses
involving a reasonable suspicion of fraud or other criminal offence, the case
should be reported to DGBR for obtaining legal advice on the necessity for
launching prosecution.

1037. The question of enforcing pecuniary liability should always be considered

along with the other forms of disciplinary action. If the loss has occurred through
theft, fraud or gross neglect, the individual responsible, including the supervising

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officer, if laxity of supervision has facilitated the loss, may be penalized either
directly be requiring him to make good the loss or indirectly by taking
appropriate disciplinary action. In deciding the degree of an officer’s pecuniary
liability, it will be necessary to look not only to the circumstances of the case but
also to the financial circumstances of the officers, since the penalty should not be
such as to impair his future efficiency.

1038. In such cases, the authority investigating the loss, shall inform the
Accounts Officer responsible for reporting on the Government Servant’s title to
pension, gratuity or other terminal benefits ( in respect of deputationists,
through the Head of Department to which the Government servant belongs) and
the authority to competent to sanction pension, gratuity or other terminal
benefit, and it will be the duty of the latter to make a note of the information and
ensure that such pension, gratuity or other terminal benefit is not paid before a
conclusion is arrived at as regards the Government servant’s capability and final
orders are issued thereon.

1039. If any particular loss is found to be due to the fraud or willful

neglect of a person who had deserted, the amount due to him as wages may be
adjusted against the penal recoveries ordered under the appropriate provisions of
the Army Act.

1040. Recoveries on account of losses made from individuals in cash shall be

credited to Government in the usual manner. Where these are remitted into the
treasury, the treasury receipt shall be forwarded to the Accountant/ Accounts
Officer for adjustment. The No. , and date of the treasury receipt and the memo
under which it is forwarded to the Accountant/ Accounts Officer shall be quoted
on the loss statement.

LOSSES OF STORES

1041. Losses of stores may be classified under one of the following

headings:-

(a) Losses due to theft, fraud or neglect

(b) Losses due to other causes:-
(i) Fire
(ii) Deficiency in actual balance
(iii) Deterioration
(iv) Defective storage
(v) Rains/ storm/ Flood
(vi) In transit
(viii) Miscellaneous causes

1042. Only those losses which have resulted from gross neglect on the
part of the individual responsible should be classified as due to neglect and dealt
with as such. Apparent losses of stores resulting from wrong identification,
incorrect entries in the ledgers, omission to prepare vouchers for store disposed

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of or other errors committed by ignorant or inexperienced staff on account of
circumstances beyond their control, need not be viewed as coming under the
category of gross neglect.

1043. All losses of stores will be investigated by a Court of Inquiry except

as provided below:-

(a) LOSS OF STORES NOT DUE TO THEFT, FRAUD OR

NEGLECT

DGBR and CEs may, at their discretion after recording the

reasons dispense with holding of a Court of Inquiry to
investigate losses of stores in valued of Rs.
10,000/- and
Rs. 5000/- respectively in each case

The above financial powers will be exercised in consultation with CDA

(BR)/ JCDA /DCDA/SAO/AO/ of the concerned Projects/ Task Forces etc.

(b) LOSS OF STORES DUE TO THEFT, FRAUD OR

NEGLECT

A Chief Engineers may, at his discretion after recording the

reasons

(i) dispense with the holding of a Court of Inquiry to investigate losses

upto Rs. 500

(ii) hold a court of Inquiry consisting of one officer only to investigate

loss of stores exceeding Rs. 500 but not exceeding Rs. 2000. If
however, a Chief Engineers considers that the circumstances are
such that the convening of a Court of Inquiry is not called for in any
such case, DGBR will be competent to decided at his discretion and
after recording the reasons in writing to dispense with the Court of
Inquiry where justified.

(iii) Full court of Inquiry will be held to investigate losses exceeding Rs.
2000.

Courts of Inquiry should be promptly convened and the proceedings

forwarded without delay to the DGBR for submission to Govt. where Government
sanction for write off of the loss is required. Disciplinary action against persons
found responsible for the loss will be initiated simultaneously. The proceedings
will not be held up for disciplinary action to the taken or loss statement to be
prepared. The proceedings will be accompanied by:-

(i) a statement as to the disciplinary action taken or

contemplated and the person involved;

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 (ii) an estimates of the losses of stores and buildings

(iii) a certificate that loss statements are being prepared and will
be forwarded.

MATERIAL LOSSES DUE TO SUSPECTED THEFT / FRAUD OR

SABOTAGE

1044. When material losses due to suspected theft, fraud , fire etc. occur
in Unit/ Formations, such cases should be reported to the Civil Police for
investigation, except where it is not possible at all to avail of the services of the
police authorities for investigation e.g. in field areas etc. The CE / Task
Commander should exercise discretion in determining at what stage the report
should be sent to the Police, keeping in view the fact that Police investigation will
be increasingly handicapped with lapse of time.

Note:- For this purpose all losses, excepting the losses due to suspected sabotage, of the
assessed value of Rs. 5000 and more, shall be regarded as ‘ material’. All cases of suspected
sabotage shall be reported to the Police promptly irrespective of the value of the loss involved.

1045. There is no objection to departmental investigation proceeding

simultaneously with the Police investigation.

Where feasible, the departmental enquires should be completed

before the submission of charge sheets to court. If departmental enquiry cannot
be completed and the Police submit a charge sheet to the Court, the departmental
enquiry must be suspended.

1046. In case where proceedings pending before a court of competent

jurisdiction and the proceedings before a departmental authority / court of
enquiry area based on the same facts, the latter proceedings will have to be held
in abeyance if a court of competent jurisdiction take cognizance of the case.

1047. Once the matter is reported to the Police authorities, all concerned
should assist the Police in their investigation. A formal investigation report
should be obtained form the Police authorities in all cases which are referred to
them as indicated above.

SERIOUS LOSS OF IMMOVABLE PROPERTY DUE TO ACCIDENTS

OR ACTS OF ELEMENTS.

1048. Any serious loss of immovable property, such as building, fixed

assets or other works caused by fire, flood, cyclone, earthquake or any other
natural cause, shall be reported at once by the Engineer-officer concerned to this
Task Force Commanders, Chief Engineers and the Director General of Border
Roads .

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1049. When a full enquiry as to the cause and extent of the loss has been
made, the detailed report should be sent by the Engineer Officer concerned to the
DGBR through the normal channels for further action in the matter. A copy of the
report or an abstract thereof will also be endorsed to the Accounts Officer
concerned. All losses of the above nature of Rs. 5000 and more in valued i.e. book
value, should be treated as ‘ serious’ for the purpose of the above rules.

COURT OF ENQUIRY

1050. A Court of Enquiry shall invariable be held to investigate the loss in

the following cases:-

(a) all losses requiring the sanction of the Government for write off
(b) losses due to inaccuracy in previous stock-taking
(c) losses of arms, ammunition and explosive
(d) losses due to theft, fraud, neglect, fire or due to nay other unusual
occurrence except as provided in para 1043(b) above

TRANSIT LOSSES

1051. Losses in transit shall be treated in the same way as losses in stock
and, after investigation, shall be categorized as:-

(a) Losses due to theft, fraud or neglect

(b) Losses not due to theft, fraud or neglect

1052. In all cases of discrepancy between the quantities of stores shown

on the vouchers received form the consignor and those, actually received, the
consignee shall sing on receipt vouchers for the quantities shown on them and
bring on charge in his ledger the full quantities recorded in the vouchers. The
consignee will prepare discrepancy report in triplicate, two copies of which will
be attached to the consignor’s receipt copy of the voucher and the triplicate
retained. The number and date of the discrepancy report will also be given in the
consignor’s copy of the voucher. The difference between the quantity as shown on
the voucher and that actually received will be charged off on provisional loss
statements will be entered in the Register of Loss statements.

1053. However, when discrepancy in quantity, condition or description

are trifling i.e. when the value doesn’t exceed Rs. 25, no discrepancy report will
be raised subject to the following stipulations:-

(i)quantities indicated in the voucher will be given, although the

actual quantity received will be taken on charge and
explanations for the small discrepancies will be attached to the
consignee’s receipt, vouchers which will be amended accordingly;

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 (ii) the discrepancies relate to transit losses between one depot to
another from depots to consuming Units and vice versa;
from manufacturing establishment to depots;

(iii)The discrepancy is not occasioned due to theft, fraud or neglect

and that no responsibility is attached to the carrier

The above instructions will not be applicable in case of discrepancies

pertaining to arms, ammunition and explosives.

1054. If the discrepancy is admitted by the consignors and stores are

replaced by him on nominal vouchers, such vouchers will be treated by the
consignee as regular vouchers and linked with the provisional loss statement. The
provisional loss statement will then cease to be treated as loss statement and will
be suitably endorsed.

1055. If the discrepancy is not accepted by the consignor, the consignee

will obtain the orders of the competent financial authority, converting the
provisional loss statement into a regular one. The loss statement duly accepted
by the competent financial authority shall be kept on record and produced to
audit.

1056. If the loss is attributable to the action of a responsible person at

either end, the competent financial authority may allow the loss or any portion of
it is as determined by him to be actually paid for in cash by the person concerned.

CLAIMS AGAINST RAILWAYS

1057. In all cases of losses/ damages of stores, in transit, the losses/

damages will be assessed at the consignee’s end in the presence of a
representative of the railway and the acceptance of the liability obtained from the
railways. The claim on the railways will be prepared as soon as possible after the
discovery of the loss but not later than six months from the date of booking of the
consignment. When the claim preferred is accepted is full or in part by the
railways, the consignee will furnish the Accounts Officer with details of the claims
and the copy of the letter from railway acknowledging their liability. The loss
statement prepared will also show the above details. No formal write off will,
however, be required. The Accounts Officer will take necessary action for
effecting recovery from the railways.

1058. No departmental charges need be levied in the railway claims for

losses in transit and no regularization on this account will be necessary. No claim
will be prepared against the carrying companies if the loss or the damage is Rs.
50 or less. Similarly, no loss statement will be prepared up to Rs. 50 for the
unaccepted portion of railway claims representing cost of stores/ freight charges
etc. when the loss of stores occurs in transit. In case of short receipt of stores, a

193
clear receipt for the total quantity received will be taken on charge and
explanations for the discrepancies will be suitably endorsed on the consignor’s
issue voucher as well as the consignees receipt voucher. In case of unaccepted
portion of Railway claims not exceeding Rs. 50 representing cost of stores and
freight charges etc. a suitable note will be endorsed in the register of losses and
provisional loss statement etc., as the case may be.

The above instructions will not be applicable to the losses pertaining to

arms, ammunition and explosives.

1059. In cases of claims relating to loss or damage in transit in which the

railways claims for losses in transit and no regularization on this account will be
necessary. No claim will be prepared against the carrying companies if the loss or
the damage is Rs. 50 or less. Similarly, no loss statement will be prepared upto
Rs. 50 for the unaccepted portion of railway claims representing cost of Stores/
freight charges etc. when the loss of stores occurs in transit. In case of short
receipt of stores, a clear receipt for the total quantities indicated in the voucher
will be given although the actual quantity received will be taken on charge and
explanations for the discrepancies will be suitable endorsed on the consignor’s
issue voucher as well as the consignees receipt voucher. In case of unaccepted
portion of Railway claims not exceeding Rs. 50 representing cost of stores and
freight charges etc., a suitable note will be endorsed in the register of losses and
provisional loss statement etc., as the case may be.

The above instructions will not be applicable to the losses pertaining to

arms, ammunition and explosives.

1059. In cases of claims relating to loss or damage in transit in which the

railways refuse to accept the claim in full the loss will be treated as store loss. In
those cases where the railways admit the claim in part, the loss ( the amount of
the claim preferred minus the amount actually admitted by the railways) will be
treated as store loss and regularized on a loss statement by the competent
authority with reference to the net amount of the loss.

1060. All cases of losses of stores received ex-India will be investigated

and reported to Government for orders.

POWERS FOR WRITE OFF OF LOSSES OF STORES

1061. Losses of stores not due to theft, fraud or neglect may be written off
by the authorities mentioned below to the extent of powers indicated against
each:-

In Rs.
DGBR 1,00, 000/- in consultation with CDA (BR)
Chief Engineers 50,000/- in consultation with respective

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 DCDA /ACDA
OC Base 1,500/-
Workshops
OC Store Divisions 1,500/-
OC Base Depot 300/-

1062. Losses of the following nature, not due to theft, fraud or neglect to
the extent of Rs. 1,500/- in each case may be written off by the Task Force
Commander:-

(a) Losses of stores, small tolls and plants including loss or damage in
transit
(b) Losses sustained in air dropping; and
(c) Petty losses of vehicles fitments.

These powers will be exercised personally by the Task Force Commander,

who will not delegate it to any other officer.

1063. Losses of stores due to theft, fraud or neglect may be written off by
the authorities mentioned below in the manner and to the extent of powers
indicated against each:-

DGBR -- Rs. 15,000/- Powers will be exercised in

consultation with CDA (BR)

Chief Engineers -- Rs. 7,500/-

PREPARATION OF DISPOSAL OF LOSS STATEMENT

1064. Loss Statements priced and completed in all respects, will be

submitted to the competent financial authority, through the Accounts Officer, for
sanction. Courts of Enquiry proceedings, if any, as well as a statement of case,
prepared in respect of those losses that are exhibited in the Appropriation
Accounts will accompany each and every loss statement. The original copy of the
loss statement will be signed by the competent financial authority in ink and
produced for audit in support of the relevant transaction in the store accounts.
This will indicate the penal recoveries made or to be made from the individual
concerned or in case loss in transit, the amount of the claim accepted by the
railway or other carrying agency.
Note :- Loss Statements for amounts not exceeding Rs. 100 whether due or not due to theft,
fraud or neglect, need not be referred to the AO by CFAs.

REGISTER OF LOSSES

1065. Unit/ Formation WILL MAINTAIN Register of Losses on IAFZ-2161. All

loss statements which require to the dealt with by the competent financial
authority will be entered in the register as soon as they are prepared.

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SUBSIDIARY RULES RELATING TO LOSSES

1066. The amount that will be shown on loss statement shall be the value
of the stores lost in the vase of actual losses and the estimated cost of repairs in
the case of stores damaged or which are found to differ in condition from that
under which they were held on charge. Damages/ Losses to vehicles and
equipment involved in accidents or misuse and requiring repairs costing upto Rs.
6000/- and not downgraded to class ‘C’ should be assessed by Filed Workshop/
Base workshops and will be dealt with under this para.

1067. In the vase of vehicles or equipment involved in accident and being

rendered unserviceable or requiring Base repairs by Base workshops , the loss
will be determined with reference to the depreciated value of the vehicle/
equipment at the time of loss assessed ad hoc by a Board of Officers convened to
investigate the loss. In assessing the loss, the book value of the equipment at its
expected life, its residual like and its condition at the time of occurrence of the
accident will be taken into account. The actual loss that twill be written off will be
the depreciated value less the residual value if any. The authorities competent to
sanction the write off will be determined with reference to the depreciated value
of the vehicle/ equipment immediately before the accident.

1068. In respect all losses ( except those due to accidents referred to in

para 1067 above) the net value of the loss is to be determined after deducting
recover, if any , from the persons responsible, whether such recoveries are in the
nature of penal deductions or otherwise. The authorities competent to write off
the loss will, however, be determined with reference to the gross loss.

1069. Losses of various classes of stores occurring in any unit due to one
and the same incident/ cause e.g. theft, fraud, fire ,explosion, etc., should be
written off on one loss statement. If, however, the stores involved pertain to
different units, separate loss statement will be required to regularize the loss in
respect of stores held on charge of each unit. The competent financial authority
should be determined with reference to the value of loss in each unit.

1070. When on stock-taking, stores are found surplus or deficient, the

surpluses after very thorough check must be taken on charge and the deficiencies
dealt with under the orders of the competent financial authority.
1071. In Unit/ Formation where periodical stock-taking is conducted, the
total value of the loss discovered on each particular occasion of check,
irrespective of the time taken in checking the stores and irrespective of the
categories of stores, will be treated as one transaction.

1072. No financial adjustment of the amount of loss is necessary. The

quyantity lost will be charged off the ledger on the basis of loss statement. The
penal recoveries on account of theft, fraud or neglect will be adjusted as minus
expenditure under the relevant head of account.

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LOSSES OF PUBLIC MONEY

1073. The term loss of public money includes in addition to cash proper:-

(a) irrecoverable advances made to individuals no longer in

Government service.

(b) Overpayments of Pay and Allowances made to individuals no

longer in Government service;

(c) All other irrecoverable cash claims, recoveries of which would

entail considerable hardship or present special difficult:

(d) Losses due to expenditure on freight in respect of stores

dispatched in error.

(e) Losses resulting from dispatch of stores by other than the

authorized procedure

(f) Overpayments and cost of stores issued on payment to

contractors and others, the recovery of which would present
special difficulty

1074. All losses of public money shall be reported to Chief Engineers who
shall order the assembly of a court of enquiry to investigate the loss.

1075. Further action for write-off of the loss and for instituting suitable
disciplinary/ legal proceedings against the persons fount responsible will be
taken in accordance with the findings of the Court of Enquiry, as in the case of
losses of stores.

CLASSIFICATION OF LOSSES

1076. As in the case of losses of stores, losses of public money will be

classified as:-

(a) losses due to theft, fraud or neglect

(b) losses due to other causes.

POWERS FOR WRITE-OFF FOR LOSSES OF PUBLIC MONEY

1077. Losses of public money not due to theft, fraud or neglect will be
written off by the authorities mentioned below to the extent indicated against
each:-

DGBR - Rs. 3000

Chief Engineers - Rs. 1500

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Note :- Loss statement for amounts not exceeding Rs. 1200 need not be referred to the CDA (BR)

1078. The powers of write off of Director General of Border Roads will be
exercised in consultation with CDA (BR) and those of the Chief Engineers in
consultations with the CDA concerned.

1079. Losses not due to theft, fraud or neglect in excess of the powers of
the DGBR and all losses due to theft, fraud or neglect shall be reported to the
DGBR for obtaining the sanction of Government.

1080. Delegation of powers to officers in Border Road Organisation Audit

objections arising from Breaches of Rules and Regulations and Technical and
non-financial objections are given in Annexure 33.

1081.1094 Blank

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 CHAPTER VI

MISCELLANEOUS

COMPENSATION IN RESPECT OF LOSS OF LIFE OR INJURY/

DAMAGE TO PRIVATE PROPERTY CAUSED BY MEMBERS OF THE
BORDER ROAD ORGANISATION

1095. DGBR and the Chief Engineers will be competent to settle Civil
Compensation claims up to the following amounts, in respect of loss of life or
injury/ damage to private property and property belonging to State
Governments, Semi-Government bodies and Corporations, arising out of Traffic
accidents or occurrences in the nature of civil wrongs caused by members of the
Border Road Organisation :-

DGBR – Rs. 1000 in respect of each individual claim, with a maximum of

Rs. 5000 in ;any one accident

Chief Engineers :- Rs. 500 in respect of each individual claim, with a

maximum of Rs. 2,500 in any one accident

Note :- No compensation will be offered where the claimants are Departments of Government of
India. Any case of difference of opinion with State Governments, Semi-Government etc. will be
referred to Government of India.

1096. A Court of Inquiry will be held locally to establish reasons for

damage or loss. Verification of claims will be carried out in consultation with
local Civil/ political authorities.

1097. In cases of loss of animals( ponies/mules) compensation should not

exceed the rates followed by local Army Authorities. Where Army Authorities are
not operating assessment will be made by the Competent General Reserve
Engineer Force officer in consultation with Civil / Political authorities.

1098. All claims will be dealt with in accordance with the instructions
contained in the Manual of Instructions for Officers of the Claims Commission
( India) save where these instructions are clearly not applicable. The
Compensation will be offered “ without prejudice” and purely as an act of grace,
as Government cannot be held liable for the damages or injuries if the object that
caused the damages or injuries is maintained by the Government in the exercise
of their sovereign right. Claims will be paid after pre audit by the Accounts
Officer of the Project concerned.

1099. The expenditure will be debited to the project concerned.

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1100. Sanction of Government will be obtained in the flowing cases:-

(i) Claims in excess of limits laid down vide para 1095 above.

(ii) Claims from Governments Jammu and Kashmir, Sikkim and

Bhutan or form the local authorities under them, irrespective of the
amount involved
Note:- Claims from private individuals in these Sates will, however, be dealt with in accordance
with para 1095 above.

Each case will be accompanied by a full report, a copy of the proceedings

of the Court of Inquiry held to investigate the matter and recommendations as to
the amount of Compensation to paid.

COMPENSATION IN RESPECT OF LOSS OF LIFE OR INJURY OR

DAMAGE TO PRIVATE PROPERTY CAUSE BY MEMBERS FO THE
BORDER ROAD ORGANISATION IN BHUTAN

1101. The authorities in Border Road Organisation shown below will be

empowered to settle Civil Compensation Claims upto the amounts indicated
against each in respect of loss of life or injury or damage to private property
arising out of traffic accidents or occurrences in the nature of civil wrongs caused
by members of the Border Road Organisation whilst employed in BHUTAN((P)
DANTAK, so far as they relate to private individuals:-

(a) DGBR- Rs. 1000 each individual claim with a maximum of Rs.
5000 in any one accident

(b) Chief Engineers - Rs. 500 in each individual claim with a

maximum of Rs. 2500 in one accident

1102. Initially a Court of Inquiry will be held locally to establish the

reasons for damage or loss. Verification of the claims will be carried out in
consultation with the local Civil/ Political authorities. The payments will be made
after pre-audit by the Accounts Officer of the Project Concerned, and the
Representative of India in BHUTAN will be informed of the details of the
accidents and the payments made to the aggrieved parties.

1103. Proposal to settle claims in excess of the limits laid down in Para
1101 (a) above will be submitted in consultation with Representative of India in
BHUTAN to DGBR through the Controller of Defence Accounts concerned for the
orders of the Government of India. Each case will be accompanied by a full
report, a copy of the proceedings of the Court of Inquiry held to investigate the
matter and recommendation as to amount of compensation to be offered.

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1104. Claims of the following nature, if any, will also be referred in
consultation with Representative of India in BHUTAN to the Govt. of India for
consideration irrespective of the amount involved:-

(a) where any local instrumentally ( those organization of Government of

BHUTAN at that local level which are officially and lawfully designated
as legitimate bodies dealing with the matters in question or the
disputes in question) of Government of BHUTAN including semi-
Government bodies and Corporation it itself a party to the case or has
preferred a claim.

(b) Where the circumstances are such that the BRDB has to deal directly
with the Government of BHUTAN and cannot settle the case with
Government of BHUTAN’s local authorizes.

1105. Where any case is brought to the notice of Representative of India

in BHUTAN, Ministry of Shipping and Transport, Border Road Development
Board will provided all necessary assistance tot the Representative to enable him
to deal with the matter.

1106. No compensation will be offered where the claimants are

Departments of the Government of India in BHUTAN.

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