D.I. 175/ S.P.O. No.                                       

                                                                                                                        Telegram “STORES”

                                                                                                                        Phone :

                                                                                                                        No …………………..






            M/S _______________



            Dated Chandigarh, the                          198    .


Dear Sirs,


            Reference your offer No. _________________________________ dated _____________


            2. Please supply within _________________________from the date of issue of this order, the

following material by goods/passenger train to the ________________________________.


            3. R/R. may please be sent to the ______________________and the bill of co st  in triplicate to the _______________________________________________direct under advice to this office for necessary action and payment.


­­­­­­­­­­Serial                Description of Stores                            Quantity           Rate     R.O.R              Remarks





E. & O. E.

Yours faithfully,



for Controller of Stores, Punjab

Endorsement No.                                 , dated.

­­­­­­­­            A copy of the above is forwarded to the ________________ for information  and necessary action, with reference to and / in continuation of this Officer No ___________________________

dated ___________________________.


            Payment my please be made promptly to the suppliers.



for Controller of Stores, Punjab.


            Endorsement No.                     dated


             A copy of the above is forwarded to the  _________________________ for information and necessary action.


            Payment may please be made promptly to the suppliers.



                                                                                                for Controller of Stores, Punjab.


Endorsement No.                     date


A copy of the above is forwarded to Statistical Section/Stores Inspection Officers(s), for information and necessary action.


                                                                                    ASSISTANT CONTROLLER,

                                                                                    for Controller of Stores, Punjab.



1. The approved sample may be sealed and signed in this office immediately by the contractor on receipt on receipt of the order.


2. A sufficient number of samples according to the approved Pattern for supply of one each to the Indenting Officers and two spares be supplied by the contractors and got approved from this office in the first instance within ___________ days from the date of issue of this order.  A sample of each of these will be forward to the Indenting Officer for comparing the supply.


3.         (i) The inspection of the goods will be carried out by the CONSIGNEE AT DESTINATION/ BY THE CONTROLLER OF STORES, PUNJAB AT ___________________________ OR BY OFFICERS/OFFICER APPOINTED BY HIM.


            The rejected goods will have to be removed by the contractor within 10 days of dispatch of advice from the inspecting officer failing which the goods will lie at the risk of the contractor.


            (ii) The rejected goods must be replaced by the contractor within 15 days of the dispatch by the Indenting Officers of the registered notice intimating that the goods have been rejected failing which the Indenting Officer will be entitled to make risk purchase without any further reference to contractor.


(iii) If the contractor claims that the goods supplied by him are strictly according to the approved sample he may file appeal with Controller of Stores, under intimation to the Indenting Officer within five days of the receipt of the registered notice from the Indenting Officer.  Where such an appeal has been filed the Indenting Officer will hold the goods with him till final decision of the Controller of Stores, Punjab.


4. A sum of Rs___________________________________ may be deposited by the contractor as security for due fulfillment of this order pledged  in favour of the Additional controller of Stores, Punjab.  This amount may be deposited in any recognised Bank or Government Treasury of Post Office and the deposit receipt must be sent to this office within a week without prejudice to the other rights and remedies of the Government the security shall be liable to foreiture in the event of any breach or non-observance of the terms thereof by the contractors”.


5. The supply must be completed satisfactorily within the stipulated period failing which the Controller of Stores reserves the right to purchase or allow the Indenting Officer to purchase the goods at the risk of the contractor provided that that where goods are not supplied according to the muster pattern and on account of urgency of the demand Indenting Officer decides to retain the inferior goods the controller of Stores, Punjab, with due regard to the quality of the material supplied.


6. All disputes between arising out of this contract or in relation there to or with respec  o 

the meaning or effect of any term or condition of the contractor the rights or liabilities or the parties under this contract shall be referred for arbitration to any officer appointed by Punjab Government acting as such at the time of reference and the award of the arbitration shall be conclusive and binding on the parties.


7. The contractors shall dispatch material “FREIGHT PAID” in all cases where their offer is F.O.R. destination.  In the event of their to do so a penalty of 5 percent per annum will be charged on the amount paid as freight by the Identing Officer on their behalf.


8. In case of controlled goods by the Government the rates accepted on the reverse are subject to controlled rate and other conditions laid down by the value of the Government and you will be paid at the controlled rates or rate offered by you and whichever is lower.


9. Without prejudice to other rights of the Controller of Stores, or the Indenting Officer the contractor shall be liable to pay at the rate of the per cent of the value of order by way of liquidated damages which shall be recoverable from any amount due to the contractors whether under this on any other contract of account.






            The Controller of Stores, Punjab.




            Dated Chandigarh, the                          198    .


Dear Sirs,

            Please refer to your Office  No ……. Dated …………….. and supply within  …………………

from the date of issue of the order, the following material by goods/passenger train under the terms and conditions already accepted by you in the tender to the ______________________.


2.R.R. may please be sent to the ___________________________ and the bill of cost in triplicate to the ___________________________________________under advice to this office for necessary action  and payment.

            Serial Description Quantity Rate F.O. R. Remarks.

             No.     of Stores


                        Yours faithfully.

Assistant/Additional Controller of Stores, Punjab,

for and on behalf of Governor of Punjab.

Endst.   No._______________, Dated, Chandigarh, the                       98    .


            A copy is forwarded to the ______________________________________ for information and necessary action, with reference to and / in continuation of this Office No.____________________________  dated ________.


2.Payment may please be made promptly to the suppliers.


Assistant/Additional Controller of Stores, Punjab,

for and on behalf of Governor of Punjab.


Endst. No.__________________,Dated, Chandigarh, the                    198__  .


            A copy is forwarded to the Statistical Section/Stores Inspection Officer (G) /E  for information.


Assistant/Additional Controller of Stores, Punjab,

for and on behalf of Governor of Punjab.




1 A sum of Rs…………….. may be deposited by the contractors or as per condition 8 of the conditions to tenders for due fulfillment of the order pledged in favour of the Additional Controller of Stores, Punjab.  This amount may be deposited in the State Bank of India or Government Treasury or Post Office and the deposit receipt, pass book sent to this office within a week.  The security shall be liable to forfeiture in the event of any breach or non-observance of the terms thereof by the contractors.


2. The contractors will condition 4 of Schedule ‘B’ of Annexure I I for supply one each to the indenting officers and get these approved from this office at the first instance within ………………….

.. days, from the date of issue of this order.


3. The Inspection of the goods as per condition 8 of Schedule ‘b’ will be carried out by the Controller of Stores, Punjab or his nominee or the indenting officer at Despatching Station/at destination.





(Referred to in Note 3 to P.F.R. 8.3)


Miscellaneous Guidelines relating to Contingent Charges.


            (This Appendix contains the financial and administrative instructions in respect of certain special items of contignent expenditure.  These instructions are supplementary to the orders contained in other connected rules in this Handbook.  Any amendments in these instructions affecting accounts classification will require the concurrence of the Comptroller and Auditor-General).


1. Camp furniture. –The following articles of Camp furniture may be purchased at public expenses for furnishing tents supplied by the government for use on tours provided budget provision exists and the cost is reasonable:-


(1) Palang and newar for it.

(1)    Bellows.

(2)    Looking glasses.

(3)    Lamps.

(4)    Table cloths.

(5)    Charpais.

(6)    Commodes.

(7)    Lanterns.

(8)    Camp Chairs.

(10) Champ tables.

(11) Bath tubs.

(12) Travelling box.

(13) Camp Chair.

(14) Boxes for crockery sets.

(15) Camp box.

(16) Kachawas.

(17) Steel trunk for office records.

(18) Durries.

(19) Time-pieces.

(20) Chicks.

(21) Stoves.


2. Classification of certain charges -


(a) Diet and travelling expenses witnesses.


            Diet and travelling expenses (1) of witnesses called for attending identification parades during police investigation, (2) of witnesses who go to another district or to the jurisdiction or another police station for the purpose of recovery of stolen property or the identification of accused persons and have to undertake long journeys either by rail or by road, and (3) of witnesses who persons and have to undertake long journeys either by rail or by the road, and (3) of witnesses who accompany a dead body to identify it before a medical officer, when disbursed by Police Officers to the actual payees should be debited to Police grant and when disbursed by magistrates, to “214 –Administration of justice”.  Feeding charges of cattle in connection with Police cases should also be similarly classified.


(b) Distribution charges.


            (i) Charges incurred on packing, postage, etc.  by superintendent, Government Printing and Stationery, Bombay, in the distribution of the publications and miscellaneous stores received by him from the Director-General, India stores Department, London, and passed on to Punjab should be debited to the contingencies of the Officers or Departments concerned.


(i)                                          Incidental charges incurred by the Superintendent, Government Printing and Stationery, Bombay, in the distribution of the publications of the Government of United States of America received through the Smithsonian Institute will be met oout of the contingencies of the Offices or Departments concerned.


( c) Recoveries for private telephone trunk calls    

Recoveries for private telephone trunk calls should be credited under the service head to which the office contingent bill is charged by deduction of expenditure.


(d) Repair charges of typewriters.

            Repair charges should be debited to “Contract Contigencies” of the office concerned as no detail of such charges is necessary in audit and the amount is admitted on the certificate of the drawing officers.  If, however, no contract grant has been fixed for any office such charges should be booked under “Other Contingencies”.


(e) Hiring of typewriters.


Charges for the hiring of typewriters should be classified under “Other contingencies” as such charges are audited against sanctions of the Department of Finance if and when the period of hiring exceeds two months.


3.         Commission to Banks. –Commission to Banks for the remittance of funds is ordinarily inadmissible.  In very special cases, as for instance, on Famine Relief Works, such charges may be allowed only under special orders of competent authority which, before sanctioning such charges, will satisfy itself by reference to the Currency Officer that no more economical arrangements can be made, and that the particular method proposed is otherwise free objection.


4.         Compensation to owners of animals destroyed under the Glanders and Farry Act. –

Compensation on the following scale may be allowed in the case of animals destroyed on account of glanders :-


            (1) When clinical symptoms are shown, 1/4th of the value subject to a maximum of Rs.90 for each horse or mule and of Rs.20 for each donkey.


            (2) When clinical symptoms are not shown but when there is reaction to the mallein test, ½ of the value, subject to a maximum of Rs.50 for each horse or mule; and Rs.10 per each donkey.  The value of the animals should be regarded as the price which would have been paid for it immediately after it was certified to be diseased. The veterinary practitioner ordering destruction should award compensation in accordance with the above scale and his orders should be considered final.


            (3) In non-clinical cases of glanders and in all lymphangitis epizoatica cases compensation for destruction will be half of the value subject to a maximum of Rs.135 for horses and mules and Rs.35 for a donkey.


5.         Construction and Repairs –See Chapter XVI of P.F.R. Vol. I.


6.         Conveyance hire to non-gazetted or Class IV Government employees –See note below Rule 2.50 of the Punjab Civil Services Rules, Volume III-A. Rules.

7.         Supply of copies of judgements to Heads of Departments. –Copies of judgements or orders convicting, acquitting or discharging Government employees of criminal offices as well as English translations of vernacular judgements in such cases should be supplied to Heads of the Departments free of charge.


8.         Counsel fees in cases affecting official character of public employees. –See paragraphs 12.1, 19.5, 19.7 of the Punjab Law Department Manual.


9.         Carriage of Dak. (1) It is irregular to send dak regularly through an agency other than the post office.  There is, however, no objection to (i) sending of individual urgent communications from one place to another by special messenger, and (ii) sending letters by from one peons office to another in the same station.


            (2) When office dak is sent through a peon or messenger instead of by post, all charges on account of this should be charged to the contract contingent grant of the office concerned. 


            (3) Where office dak is carried by a special messenger, transmission of summons and letters addressed to various persons for delivery in bag containing office files is inadmissible.


10.       Decoration of Government Building, etc. –Expenditure incurred from State revenues on the decoration of Government buildings, etc., on ceremonial occasions and the like, as for instance, on the visit of a distinguished personage, may be charged to the contingent grant of the officer incurring it. 


11.       Destruction of rats. –The expenditure connected with the destruction of rates is an appropriate charge against the funds of local bodies concerned.


12.       Destruction of wild animals. –(a) The following scale of rewards is sanctioned for the destruction of wild beasts :-


                                                                                                                        Rs. P.

            Tigers, male or female                                                               ..          15.00

            Leopards, full grown, whether male or female                            ..          08.00

            Cubs of above                                                                          ..          03.00

            Wolves, full grown, whether male or female                               ..          05.00

            Cubs of wolves of all ages                                                         ..          01.50


            In any case in which any one person or any one band of persons such as a particular party of family of Sansis, etc.  Prove particular active in destroying the wild beasts above-mentioned a reward of Rs.50 may be granted as an encouragement.  The reason and nature of this special reward should be fully explained and made known in all districts.  It must be clearly understood that only one special grant of Rs.50 will be sanctioned in each division annually.


            (b) Rewards for the destruction of wild beats should only be disbursed at the Headquarters of each district upon production of the skins and heads or skulls before the Deputy Commissioner himself, or some responsible Government employee appointed by the Deputy Commissioner in that behalf.  The skins as well as the heads of the animals must be destroyed in the presence of the inspecting Government employee who should certify to this effect, previous to the reward being given.  Bills in which such charges are drawn must be supported by the certificates above referred to.


( c) Rewards for the destruction of snakes should be paid from District or Municipal funds according as the snake is killed within or without Municipal limits.


13.       Electrical Installations. –See sanitary, water supply and electrical installations.

14.       Freight and Demurrage charges. –The sanction of competent authority for the purchase of any article carries with it sanction for incurring the necessary freight charges also, provided that the cost of the article including freight is within the sanctioning power of the authority that sanctions the purchase.


            Charges for Demurrage should not be ordinarily arise.  If in any case the head of department is satisfied that the amount payable is unavoidable, he may sanction payment up to Rs.500 in each case.


15.       Fixtures and furnitures. –Every new building constructed by the Department of Public Works is (if estimated for) provided by that department with fixture, including, when necessary, record racks, shelves, fans or punkhas, etc., but the repairs of these fixtures, except in the general repair of the building, are not chargeable to the public works grant.  Consequently such special repairs, together with the purchase and repair of furniture not comprehended in the preceding fixtures, should be paid for by the department concerned, and be charged in the contingent bill.  The repair of furniture where supplied by the Department of Public Works for new office buildings under the orders of the competent authority will be similarly charged, See also paragraphs 3.4 and 3.5 of the Punjab Public works Department Code.


16.       Free Distribution of Quinine. –Commissioners of Divisions may sanction the purchase of quinine for free distribution to all settlement establishments employed from time to time.


17.       Hot and Cold Weather Charges. –Hot weather establishment and fitting are a Government charge, subject to the provisions of Rules 8.3 and 8.4 on the conditions that the rates paid to the establishment do not exceed the rate sanctioned by the competent authority.


18.       Use of Khas Tatties. –The use of Khas tatties is ordinarily not allowed in Government offices where electric fan are supplied.  But this restriction does not apply to the use of thermantidotes in them.


            Note. –Railway fare to Punkhas Coolies on tour may be admitted as part of  hot and cold weather. charges.


19.       Jail Supplies and Police Clothing. –Charges for supplies to Jails and Police Clothing charges are regulated by the rules for contingent expenditure, but should not be mixed up in the same bills with the ordinary office and other contingencies of these departments. 


20.       Locks. –(a) As a general rule, locally manufactured locks shall be used.  Orders for the supply of such locks should be placed direct with the contractors appointed by the State Stores Purchase Department from time to time.  The Stores Purchase Officer, Punjab, supplies regularly a copy of the rate contract for locks of Indian manufacture.


            (b) In exceptional cases where it is found necessary to purchase an imported lock through the Indian Store Department, London, the reason why an imported lock is considered necessary should be stated in the Indent.  The indent in such cases should be sent through the State Stores Purchase Department.


21.       Motor Cars. –Charges for the maintenance and upkeep of a car supplied to a Government employee, other than the Government, at the public expense, will be borne by the Government and by the Government employee respectively, in the manner indicated below, the general principle being that the government employees using the car shall bear those of its running expenses which are largely dependent as regards amount on carefulness of management and which affect the continued efficiency of the cars :-


            (i) The government employee using the car shall pay the cost of petrol, tyre, renewals, minor repairs and renewals, lubricants and illuminants ,as well as all occasional storeage charges, insurance charges, if any , and all petty charges incurred otherwise than at the periodical over-hauling and annual varnishing of the car :


            Note. –Minor repairs and renewals are those which cost less than Rs.50 or are not connected with the prescribed periodical overhauling : Provided  that if a new component costing more than Rs.15 is used in connection with a minor repair of renewal, the Government employee shall be entitled to charge to Government its actual cost, but  not any workshop charges on account of the examination of defective car and the setting up of the new part. 


            (ii) All other charges shall be paid be Government including wages of chauffeur and cleaner, the cost of uniform of the chauffeur and all charges incurred in connection with the annual varnishing and the periodical overhaul.

21.       As government conducts its own insurance, motor cars and lorries which are the properly of Government should not be insured with private companies.  These orders do not, however, apply to the motor cars provided for the Governor.


22.       Puper Suits. –Commission at the rate of two percent paid to Nazirs on stamp Revenue realized in pauper suits, and all other charges incurred by Government in connection with pauper suits should be drawn on a separate bill and treated as Class C-Audited Contingencies.


23.       Pay, etc. of substitutes appointed in place of policemen deputed to fairs. –See Police Rules.


24.       Photographs of retiring Government employees and framing thereof. –The expenditure of public money on photographs and framing thereof of retiring Government employees should be closely restricted.  The principle for such expenditure should be that where such a collection has been maintained over a number of years which makes it of interest it may be continued but the practice may not be extended to other offices, where it does not exist.


            The practice of having a gallery of photographs of retired Government employees exists in the following office :-


(1) Chief Engineer, Buildings and Roads Branch.


(2) Chief Engineer, Irrigation Branch.


(1)                           High Court, Punjab.

(2)                           financial Commissioners, Punjab.

(3)                           Director, Health and Family Welfare. 

(4)                           Inspector-General of Prisons.

(5)                           Director of Public Instruction.

(6)                           Civil Secretariat, Punjab.

(7)                           Secretary to the Governor.


The presentation of copies of photographs to retiring Government employees at public expense is ordinarily inadmissible.


25.       Police Clothing. –See Jail Supplies and Police Clothing.

26.       Police Railway Warrants. –See Public Police Rules.


27.       Warrants and Credit Note System. –(a) It has been decided by the Government of India (Railway Board ) to adopt the procedure of levying the charge of Rs16 per hundred warrants on a proportionate basis on the actual number of warrants and credit notes issued in a months for a particular railway, fractions of an Five Paise in the total of each month should be rounded off to the nearest Ten Paise.


            (b) The following are the department of the Punjab Government in which use of warrants and credit notes is permitted, and the Heads of Departments to whom bills for commission charges relating to the various departments should be sent :-


            1. 313 –Forests                                    .. Chief Conservator of Forests, Punjab


            2. Departments of Public Works -

            (i) Irrigation                                          .. Chief Engineer, Irrigation Branch

            (ii) Buildings and Roads                        .. Chief Engineer, Buildings and Roads Branch


            3. 252- Secretariat –General Services-

Staff and Household of the                    ..Secretary to the Governor



            (ii) Civil Secretariat                               ..Chief Secretary to Government, Punjab

            (iii) Financial Commissioners        Financial commissioners, Punjab.


            4. 256- Jails                                         .. Inspector-General of Prisons, Punjab

            5. 255- Police                                      .. Inspector-General of Prisons, Punjab

            6. 305- Agriculture                               .. Director of Agriculture, Punjab


28.       (1) Post-mortem examination charges. –The rates noted below are sanctioned for certain members of establishments of Police hospitals and other hospitals for assisting postmortem examination :-


            Dispensers                                            .. 50 paise for each case.

            Bhisti                                                    .. 25 paise for each case.

            Sweeper                                               .. 25 paise for each case.


            The above allowance should be debited to “Other Allowances and Honorarla”  under the major head “ 280 –Medical”.

(1)               In cases in which the Medical Officers of a Railway are called to perform post-mortem examination of bodies found in or removed from the railway premises or trains, the Railway may claim fees for them from the Civil Department on the scale Indicated below and pay to the officers concerned :-



Medical Officers with European qualifications                                        16 for each

Medical Officers with Indian qualifications                                             04 for each


An allowance of Rs.2 may be paid to the Military Hospital Assistant of Jullundur, for each occasion on  which he be required to assist the Staff Surgeon in his capacity as Civil surgeon in performing post-mortem examinations.


(3) Expenditure in connection with the medico-legal work by Medical Officers in charge of District Board rural dispensaries other on behalf of Government should be debited in head “280 –Medical”.


29. Postal and Telegram Charges. –1- Postal charges. –(a) Payments for postal commission on money orders and value-payable parcels can be passed as ordinary contingent charges, unless, in any cases, the Accountant-General considers it necessary to require the sanction of the Government.


            (b) No charges shall be entered in any contingent bill for any postage stamps, other than service postage stamps, except in the case of postage stamps required for letters or other articles to be sent to foreign countries other than British possessions.  Receipts from the Treasury Offer will not be cecessary for the service postage stamps supplied under the procedure laid down in Rules 8.18.  A proper receipt in machine-numbered Form P.T.R.- 16 should, however, always be obtained from the Treasury for the service postage stamps which are purchased.


            Note. –Communications from Government employees regarding their leave, pay, transfer, leave salary, income-tax, fund subscription and other analogous matters are private and not official and may not, therefore, be sent at the public expense.


            (c) Whenever the cost of an establishment is divided between two heads, the charges for service postage stamps shall be divided in the same proportion.


            II –Telegram Charges –(a) In the absence of any special order to the contrary, service postage stamps only should be used in payment of telegrams dispatched on public service whether sent from Government or Railway Telegraph offices.


            Notice –Tlegraph office are required to show in a receipt for a State telegram the amount paid for it in service stamps, and also to write prominently on the receipt word “State”.


            (b) If any Government employee is compelled to send a telegram at a time when he is temporarily without service stamps, he should pay for it in cash, and the receipt granted to him will state the value of the telegram, but will not bear on it the word “State”.  The value of such telegrams, as are paid for in cash, may subsequently be drawn in a contingent bill, a certificate signed by the head of the office that the telegram was sent on State Service, and that cash payment was unavoidable, being attached to the sub-voucher concerned.

            (c) State  messengers may be classed as “express” or “ordinary” at the discretion of the sender, and the following general principles are prescribed for the guidance of Government employees, who should also bear in mind the necessity; for keeping expenditure as low as possible :-


            (1) A telegram should not be sent where a letter would serve the same purpose equally well.

            (2) State telegrams should, as a rule, be sent in the “ordinary” class.

            (3) Messages should be classed as “express” only –


(a)                            In case of great emergency ; and

(b)                           In case where the dispatching Government employee knows that the line is blocked and considers his message sufficiently important to take precedence of ordinary traffic.



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