DRAFT FOR APPROVAL

DEFENCE SERVICES REGULATIONS

REGUALTIONS

FOR THE

MILITARY ENGINEER SERVICES

REVISED
2004
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TABLE OF CONTENTS

Paras Page (s)

CHAPTER I
GENERAL

1-17 20-25

CHAPTER II
ESTABLISHMENT AND ADMINISTRATION

SECTION 2 - ORGANISATION
21-27 26-27

SECTION 3 - DUTIES
30 General 28
31-49 Officers 29-36
52-64 Non-Gazetted Personnel 36-40
65-67 Transfer of charge 40-41

SECTION 4 - INSPECTIONS
71-73 General 41-43
74 Inspection Houses 43

SECTION 5 - POWERS OF SIGNING – ACCOUNTS

AND OTHER DOCUMENTS
75-79 43-44

SECTION 6 - ESTABLISHMENT
81 General 44
82-83 Military Personnel 44
Civilian Personnel
85-86 Classification 45
87-91 Appointments 45-47
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Paras Pages (s)

92 Service Records 47
93 Moves on duty 48
94 Pay, Allowances and other benefits 48
95 Overtime pay 49
96 Workmen’s Compensation Act 50
97 Fees and Honoraria 50
98 Oil Allowance 50
101 Discipline 50 – 51
102-107 Security Deposits 51 - 53

SECTION 7 - OFFICE EQUIPMENT, CONTINGENCIES,

STATIONERY, ETC.
110-113 Office Equipment 53
114 Contingent Charges 54-55
115-116 Printing and Stationery Rules 55
117 Telephones 55-56
118 Bicycles 56

CHAPTER III – CONTROL

SECTION 8 - GENERAL
121-122 Classification of Works Services 57-58
123 Original Works 58
124 Maintenance Service 58-59

SECTION 9 - ADMINISTRATIVE CONTROL

127-137 General Principles 59-61
138-145 Administrative Approval 61-63
146-154 Demands for Original Works 63-65
155-156 Re-appropriation of Buildings 65-67
157-173 Disposal/ Demolition of Buildings 67-69
175 Transfer of Property 69
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Paras Pages (s)

SECTION 10 - FINANCIAL CONTROL

176-187 General Principles 70-72
189-192 Transfer of Funds 72-74
193-196 Savings and Excesses 74-75
197 Schedule of Demands 75

SECTION 11 - TECHNICAL CONTROL

199-200 General Principles 76
201-208 Technical Sanction 76-79

CHAPTER IV
WORKS SERVICES

SECTION 12 - GENERAL

211-216 General 80-81

SECTION 13 - SERVICES CHARGEABLE TO MINOR HEAD

111-MAJOR HEAD 2076
220 General 81

Sub-Head A Works
Major Works (Other than Capital
221 82
Projects)
222-223 Minor Works 82

Sub Head B Maintenance of Buildings, Communications, etc.

Buildings–
225-228 General 82-83
229-230 Periodical Services 83-84
231 Maintenance by Units 84
232-234 Procedure for Maintenance 84-85
235-245 Military Roads 85-87
246-247 Furniture 87-88
248 Special Repairs 88
249-253 Miscellaneous 88-90
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Paras Pages (s)

Sub-Head C Maintenance and Operation of Installations

254-260 90-92

Sub-Head D General Charges

261-263 92-93

Sub-Head E Tools, Plants and Machinery

264-277 93-96

Sub-Head F Stores
278 96

Sub-Head G MES Advances

279-281 97

SECTION 14 - DEFENCES
285-291 97-99

SECTION 15 - EXECUTIONS OF WORKS BY OTHER

DEPARTMENTS, LOCAL BODIES ETC.
293-298 99-101

SECTION 16 - MISCELLANEOUS SERVICES

301-304 Agency Services 101
305-309 Deposit Works 102-103
310-313 Departmental Charges 103-104

CHAPTER V
PLANNING AND EXECUTION OF WORKS

SECTION 17 - PLANNING
321-322 General 105
323-327 Scales and Designs of Buildings 105-106
328-335 Estimates 106-108
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Paras Pages (s)

SECTION 18 - METHOD OF EXECUTION

339 General 108
340 Military Labour 108
341-345 Directly Employed Civilian Labour 108-110

SECTION 19 - EXECUTION OF WORK

Preparatory Arrangements-
349-352 Taking over Sites & Buildings 110-111
353 Housing and Sanitation 111
354 Stores 111
355-263 Transport 111-112
355-359 Orders for Work 113
360-363 Variations and Deviations 113-114
366-369 Supervision of Works 114-115
370-374 Measurements 115-116
375 Completion Certificates 117
376-379 Closing the Accounts on completion 117-119
Registers of Buildings and Record
380-385 119-120
Plans
CHAPTER VI
CONTRACTS

SECTION 20 - GENERAL
391-400 121-122

SETION 21 - TYPES OF CONTRACTS

403 General 122-124
404-408 Lump Sum Contracts 124-125
409-413 Term Contracts 125-126
414 Percentage Rate Contracts 126

SECTION 22 - INVITATION AND ACCEPTANCE OF TENDERS

417-432 126 –131

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Paras Pages (s)

SETION 23 - DEVIATIONS AND AMENDMENTS

435-439 Deviations 131-132
440-442 Amendments 132-133
SECTION 24 - ISSUE OF STORES, T & P ETC TO
CONTRACTORS
444-448 Stores 133-134
449-451 Surpluses and Over-issues 135-136
452-453 T&P 136
454-457 Water 136-137
SECTION 25 - BILLS AND PAYMENTS TO CONTRATORS
460-469 Preparation of Bills 137-140
470-473 Technical and Audit Check 140-141
Payments-
474-477 General Rules 141-142
478-485 Advances 142-144
486-490 Payments involving legal issues 144-145
491-493 Contractor’s Ledger 145-146
494-495 Compensation 146

SECTION 26 - EARNEST MONEY AND SECURITY DEPOSITS

497-510 General 147-153
511-518 Refund 153-156

CHAPTER VII
WORKS ACCOUNTS

SECTION 27 - GENERAL
521-524 General Rules 157-158
525-526 Inter-Departmental Adjustments 158-159
527-528 Transfer Entries 159-160
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Paras Pages (s)

SECTION 28 - CONSTRUCTION ACCOUNTS

531-533 160-161
SECTION 29 - CASH ACCOUNTS
535 Cash Assignment 161-162
536-539 Impress 162-163
542 Public Fund Account 163-164
543-544 Cash Book 164-165

SECTION 30 - ESTABLISHMENT ACCOUNTS

547-549 Muster Rolls 165-166

550-551 Industrial Personnel Bills 166-167
552 Unpaid Wages 167
Incidence of Cost of Personnel-
553-557 Non-Industrial Personnel 167-169
558 Industrial Personnel 169
559-560 Incidence of Departmental Charges 170-173

SECTION 31 - DEPOSIT WORKS ACCOUNTS

563-567 173-174

SECTION 32 - PAYMENTS

569-579 174-176

SECTION 33 - DEPOSITS

581-586 176-178

SECTION 34 - LOSSES
587 Classification 178
588 Loss of Public Money 178-179
589 Loss of immovable property 179
590-592 Loss of Stores, Furniture T &P etc 179-180
593 Transit Losses 180-181
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Paras Pages (s)

594-607 Procedure for Regularisation of 181-185

Losses

CHAPTER VIII
BARRACK SERVICES

SECTION 35 - GENERAL
611 186

SECTION 36 - HIRING OF LANDS AND BUILDINGS

613-619 186–188

SECTION 37 - QUARTERING
623-625 General 188-189
626-630 Handing/Taking Over 189-190
631-632 Occupation Returns 190
633-635 Barrack Damages 191-192
636 Care of Vacant Buildings 192
637-638 Insurance of Buildings 192-193

SECTION 38 - RENTS, RATES AND TAXES

642-645 194

SECTION 39 - FURNITURE
648-653 General 195
654-656 Provision 196
657-664 Issue 196-198
665 Maintenance 198-199
666-671 Accounting 199-201
672-673 Disposal 201-202

CHAPTER IX
REVENUE AND RECEIPTS
SECTION 40 - GENERAL

681-689 203-207
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Paras Pages (s)

SECTION 41 - RECOVERY OF RENT

691-696 208-209

SECTION 42 - RECOVERY OF HIRE CHARGES FOR

FURNITURE
699-701 209-210

SECTION 43 - RECOVERY OF CHARGES FOR ELECTRIC

ENERGY, HIRE OF REFRIGERATORS AND FANS, ETC.
704-708 210-211

SECTION 44 - RECOVERIES OF CHARGES FOR WATER

709- 713 211-214

SECTION 45 - CASH RECEIPTS

714-718 214-215

CHAPTER X
STORES

SECTION 46 - GENERAL
721-725 Stocks in ESDs and EPs 216-217
726-729 Divisional Stock 217-216
730-732 Stores for Specific Works 218

SECTION 47 - PROVISION OF STORES

734 General Responsibility 218
Sources of supply-
735 Sources 219
736 Internal Transfers 219
737 Ordnance Factories 219
738-740 Stores of Ordnance Origin 220
741 Stores of ASC Supply 220
742 Stores of Medical Supply 220-221
743-744 Purchases through DGS & D 221
745 Imported Stores 221-222
746-748 Local and Direct Purchase of Stores 222-224
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Paras Pages (s)

Receipt of Stores-
749-751 General 224
752-753 Deficiencies 224-225
754 Claims on Railways 225-226
755 Insurance of Stores 226

SECTION 48 - STORES ACCOUNTING

758 Procedure for ESDs and EPs 226

759 Records 226-227
Divisional Stock-
760-763 Maintenance and Operation 228-229
764-766 Stock Books Rates 229-230
Stores for Specific Works-
767 Minor Works 230
768 Major Works and Special Repairs 230
769-778 Materials Account 230-232
779-780 Expense Stores 232-233
Demolition Materials, Salvage
781 233
and Scrap
782 Stock Verification 233-234
783 Loss of Stores 234-235

SECTION 49 - ISSUE OF STORES

E-in-C’s Stock-
Issues to Army Units and
786-790 235-236
Establishments
791 Issues to MES 236
792-793 MES Stock 236-237
794-803 Sale of Stores 237-239
804-805 Transportation 239-240
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Paras Pages (s)

SECTION 50 - DISPOSAL OF STORES

808-813 General 240-241
814-826 Disposal Procedure 242-245
827-828 Adjustment of Credit 245-246

CHAPTER XI
E & M SERVICES

SECTION 51 - SUPPLY OF WATER AND ELECTRICITY-

831-848 General Rules 247-251

849-856 Water Supply 251-253
857-860 Electric Supply 253-254

SECTION 52 - INSTALLATIONS

865-874 General Responsibility 254-259

MES Installations -
875-878 General 259-260
879-881 Ice Installations 260-261
882 Cold Storage and Air-Conditioning 261
Installations
883-884 Sewage Disposal Installations 261-262
885-896 Workshops 262-264

SECTION 53 - COST ACCOUNTS OF MES INSTALLATIONS

901-902 General 265
903-907 Capital Charges 265-267
908-911 Maintenance and Operation 267-268
912-916 Recovery Rates 268-269
CHAPTER XII
PLANT AND MACHINERY

SECTION 54 - GENERAL

921-929 270-272
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Paras Pages (s)

SECTION 55 - MAINTENANCE

931-935 272-273

SECTION 56 - ISSUES OF T & P

937-943 273-274

SECTION 57 - MECHANICAL TRANSPORT

946-949 Procurement 274-275

950-956 Maintenance 275-276
957-959 Spares 276
960 Disposal 276
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LIST OF TABLES
Tables Pages
Powers of Administrative Approval etc 277-284
A
Power of Technical Sanction etc. 285-292
B
MES Basic Establishment 293
C
Duties of CE 293-295
D
Duties of CWE 295-298
E
Duties of GE 298-302
F
Normal Periodical Services 302-303
G
Rates for Departmental Charges 304-306
H
Authorised Scales of Mechanical 307
J
Transport
Annual Depreciation Rates and Rates for 307-309
K Repair and Maintenance of T & P on
Hire
Moves on Duty within Indian Limits 310-311
L
Duties of JEs B/R, E/M Grade I in-charge 312-318
M of Projects/ Maintenance Works and
those working in CEs/Cs WE offices
Duties of JEs (QS & C) working in the 318
N
offices of CEs/Cs WE
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LIST OF APPENDICES
APPENDICES Pages
Records maintained In MES Offices 319-324
A
Schedule of Demands 325-358
B
Budget Classification 359
C
Military Farms Works 382
D
Ordnance and Clothing Factories Works 382-386
E
Naval Works 387-391
F
Air Force Works 391-394
G
Works executed by Port Trust 394-395
H Authorities
Works executed by Railways 395-399
J
Workshop Procedure and Accounts 399-402
K
Rules for the Maintenance of 402-404
L Construction Accounts
MES Deeds, Contracts and other 404-409
M
Instruments
Extension of Mains and the Making of 409-412
N Service Connections to Non-military
Buildings
Rules for Levy of Charges for Water and 412-416
O Electricity etc.
DRDO Works
P
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ABBREVIATIONS
A
AAO MES Assistant Accounts Officer Military Engineer Services
AAOGE Assistant Accounts Officer, Garrison Engineer.
ACR Rules for the Acquisition, Custody, Relinquishment
etc. of Military Lands – 1944
ADMS Assistant Director of Medical Services.
AEE Assistant Executive Engineer
AE Assistant Engineer
AGE Assistant Garrison Engineer.
AI Army Instructions.
AOA Air Officer-in-Charge Administration.
AOC Air Officer Commanding.
AOC-in-C Air Officer Commanding-in-Chief.
Appx. Appendix.
ASC Army Services Corps.
B
BASC Brigadier Army Service Corps.
Bde Brigade
BER Beyond Economical Repair.
BQ Bill of Quantities.
B/R Buildings and Roads.
BRD Base Repair Depot.
B/S Barrack and Stores.
BSO Barrack/Stores Officer.
C
CAO Civilian Administrative Officer.
Or
Chief Administrative Officer, Ministry of Defence.
CAS Chief of the Air Staff.
CASC Commander Army Service Corps.
CASO Civilian Assistant Security Officer.
CCR&D Chief Controller, Research and Development.
CDA Controller of Defence Accounts.
CE Chief Engineer.
CFA Competent Financial Authority.
CGDA Controller General of Defence Accounts.
CGDP Controller General of Defence Productions.
CGS Chief of the General Staff.
CME College of Military Engineering
CNS Chief of the Naval Staff
COAS Chief of the Army Staff
Coln Column
Comdr Commander
CPWD Central Public Works Department
ASD Captain Superintendent of the Dockyard
CSD(I) Canteen Stores Department (India)
CSR Civil Service Regulations.
CTE Chief Technical Examiner of Works
CWE Commander Works Engineers
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D
DAD Defence Accounts Department
DCC(D) Deputy Coal Commissioner (Distribution)
DCNS Deputy Chief of the Naval Staff
DCWE Deputy Commander Works Engineers
DEL Directly employed civilian labour
DEO Defence Estates Officer
DFA Deputy Financial Adviser
DGAFMS Director General Armed Forces Medical Services
DGOF Director General of Ordnance Factories
DGS & D Director General of Supplies and Disposals
Div. Division
DMR&F Director, Military Regulations and Forms
DMS Director of Medical Services
DR & D (G) Director of Research and Development (General)
DRVF Director of Remounts, Veterinary and Farms
E
Ech Echelon
ED Equipment Depots
EE Executive Engineer
El Extra issue
E-in-C Engineer-in-Chief
E/M Electrical and Mechanical
EME Corps of Electrical and Mechanical Engineers
Engrs Engineers
EP Engineer Park
ER Equipment Regulations
ESD Engineer Stores Depot
Est Establishment
F
f.o.r Free on rail
FP Full Powers
FR Financial Regulations
G

Gde Grade
GE Garrison Engineer
GOC-in-C General Officer Commanding-in-Chief
G of I Government of India
GS General Staff.
H
HQ Headquarters
I
IAF Indian Air Force
I/C Incharge
IEI Internal Electrical Installation
IEM Inspector of Engineer Machinery
Indep Independent
Instr Instruction
ISD Indian Stores Department
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IW Internal Working
J
JCO Junior Commissioned Officer
M
MC Military Credit
MEO Military Estates Officer
MES Military Engineer Services
MGO Master General of the Ordnance
MRO Military Receivable Order
MRP Minimum Reserve Price
MS Military Secretary
MT Mechanical Transport
N
NCC National Cadet Corps
NHQ Naval Headquarters
O
OC Officer Commanding
OR Other Ranks
Org Organisation
P
PE Peace Establishment
PET Peace Equipment Tables
P&l Production and Inspection
POL Petroleum Oils and Lubricants
PSMB Periodical Services Measurement Book
PSO Principal Staff Officer
PVES Priced Vocabulary of Engineer Stores
PWD Public Works Department
Q
QMG Quartermaster General
R
RA Regulations for the army
R&D Research and Development Establishment/Laboratories
RNO Resident Naval Officer
R/R Rate/Runnings
S
SAI Stores Accounting Instructions
SB Stock Book
SBSO Senior Barrack Stores Officer
SDO Sub-divisional Officer
SE Superintending Engineer
Spvr Supervisor
SSO Station Staff Officer
SSR Standard Schedule of Rates
STO Station Transport Officer
Supdt Superintendent
T
TA Travelling Allowance or Territorial Army
TC Term Contract/Contractor or Treasury Challan
TDE Technical Development Establishment
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U
UA Unit Accountant
UK United Kingdom
USA United States of America
USR Unstamped Receipt
W
WE War Establishment
WET War Equipment Tables
WO Warrant Officer
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CHAPTER
I GENERAL
1. Engineer services comprise the following :-
(a) Original works i.e., provision of buildings, docks, airfields, etc.
together with accessory services such as roads, electric and water
supply, drainage, furniture, etc and internal fixture generally.
(b) Maintenance services, i.e., repairs, renewals and upkeep of the
works referred to in (a), except as otherwise provided for in these
regulations.
(c) Maintenance and operation of certain installations, such as electric
power stations, pumping stations, waste water disposal works, etc.
(d) Payment of rent, rates and taxes in respect of buildings and
railway sidings and the payment of bills for electric energy and
water obtained from municipalities or other bodies.
(e) Assessment of rent and the furnishing of necessary particulars to
the DAD & DEO to enable them to collect rent for quarters and
charges for furniture, electricity and water, etc. In certain cases, the
actual collection of such recoveries is the responsibility of the
MES.
(f) Provision, and holding of stores, plant and machinery required for
works, engineer units and mobilisation reserves.
(g) Caretaking of Defence Services buildings, airfields, etc, when not
in use may be entrusted to troops or to private security
agencies in case no CVB chowkidar available.

2. The MES carry out engineer services under separate budget heads
for revenue and expenditure, for the following. MES will be responsible
for checking of estimates for grant-in-aid works and works financed
completely from Cantonment Board Funds.

(a) The Army under instructions from the Chief of the Army Staff
and Competent authorities subordinate to him.
(b) Military Farms under instructions from the Chief of the Army
Staff conveyed through the QMG and DRVF
(c) The Navy, under instructions from the Chief of the Naval Staff
and competent authorities subordinate to him.
(d) The Air Force, under instructions from the Chief of the Air
Staff and competent authorities subordinate to him.
(e) Ordnance Factories and establishments, under the Defence
Production Organisation, under instructions from the DGOF and
competent authorities subordinate to him.
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(f) Research and Development Establishments, under instructions

from the Scientific Adviser to the Minister for Defence and
competent authorities subordinate to him.
(g) IDS under instruction from Integrated Defence Staff and
competent authorities subordinate to him.
(h) Coast Guard under instruction from the Director General
and competent authorities subordinate to him.
(i) The DAD under instructions of CGDA and competent
authorities under him
(j) Inspection organisation under instructions from DGQA
(k) NCC under instructions from DG NCC

3. All works will be carried out in accordance with the rules given in
these Regulations and Defence Works Procedure except in the case of
operational works which will be governed by special orders issued by the
G of I.

Where mention has been made in these rules of administration

authorities of the Army by designation, Officer holding corresponding
powers in the Navy, Air Force and other Services will exercise these
functions in respect of their own services, unless express provision has
been made to the contrary. Similarly references to regulations and budget
heads for the Army apply to the corresponding regulations and budget
heads for the Navy or the Air Force or other Services as the case may be.

4. The MES may be required to undertake agency services for other

Ministries of the Central Government or for State Governments (see para
301 et seq). No departmental charges will be levied by MES for checking
of estimates for grant-in-aid works and works financed completely from
Cantonment Board Funds.

They may also be called upon to carry out deposit works on behalf
of Cantonment Boards and may do so on behalf of any public body or
private person (see para 305 et seq).

5. When Armed Forces are called out in aid of Civil Power, the MES
may be required to carry out engineer services essential for such forces
e.g. the construction of latrines, water points, etc. No administrative
approval is necessary for such works which will be carried out on the
written authority of the commander in charge of the forces, the actual
execution being certified by the civil authorities. Any expenditure incurred
will be booked in the first instance against the normal heads of accounts
 22

and all vouchers, bills, etc. will be clearly endorsed ‘In aid of Civil Power’
and notified to the PCDA/CDA concerned.

6. To meet the expenditure of the MES, funds are allotted by

Government for capital works under Major Head—4076— Capital Outlay
on Defence Services and for works and services other than capital works
under Major Heads 2076, 2077, 2078 and 2079 for the Army (including
Military Farms, R & D Organisation, Quality Assurance Organisation,
Rashtriya Rifles & NCC), Navy, Air Force and 1Ordnance Factories
respectively. 2The revenue heads are Major heads 0076, 0077 and 0078
pertaining to three Services respectively. The detailed provisions under all
these heads are described in the ensuing chapters.

7. The MES are responsible for receipts realised and expenditure

incurred by them in connection with engineer services, for the making of
payments and for the preparation of works accounts. The DAD are
responsible for the compilation of the monthly financial accounts, for the
preparation on behalf of the MES of revenue accounts, and for the audit of
transactions of the MES. The issue of cheques on account of payments in
respect of pay and allowances (except those of industrial personnel) and
other claims of MES personnel and of miscellaneous claims of MES
formations required to be pre-audited by the PCDA/CDA is also the duty
of the DAD All other payments are made by the GE from his cash
assignment. The DAD also act as an agency for the collection of certain
classes of receipts and are responsible for the custody of all original cash
vouchers, receipts and contract documents.

8. The E-in-C may request the CGDA to furnish him with

information regarding finance and accounts, as may be necessary. The CE
and the CWE may obtain such information and advice from the
PCDA/CDA who is charged with the duty of affording financial advice to
them. The GE will be provided with such information and advice by his
AAO GE (See Para 64).

9. The rules contained in these Regulations are Supplementary to the

general rules in the [Government Accounting Rules, 1990]3 and the rules
in FR which are generally applicable to the MES except as otherwise laid
1. Note for the Readers: WEF 01/04/87 the account or Ordnance Factories
have been separated from that of Army.
2. Amended in the backdrop of changed classification of budget heads.
3. The erstwhile Civil Account Code, Volume I stands repealed by
Government Accounting Rules, 1990
 23

down. They will be applicable to all classes of expenditure operated by the

MES including works carried out as agency services or deposit works.
All provisions in these Regulations relating to requirements of
audit and accounts are subject to the approval of the Comptroller and
Auditor General and may be amended from time to time as required.

10. Nothing in these rules may be construed 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 under the rules. The authority granted by a sanction to a service
covers only the precise objects to which sanction has been given. Any
anticipated or actual savings must not be applied to carry out additional
work not contemplated in the approved project, or which is not fairly
contingent upon its actual execution, without the sanction of the
competent authority (See Chapter III).

11. Notwithstanding any powers that may have been vested in

administrative authorities for according sanction to works, no authority
may sanction any special work which may be of direct or indirect
advantage to him, or to his headquarters. In all such cases the sanction of
the next higher financial authority will be obtained.

12. The method of control and the system of accounting for engineer
services are designed.
(a) to ensure full administrative, financial and technical control.
The system by which this control is exercised is described in
Chapter III ;
(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 approvals and with
allotment of funds.

13. It is essential that the broad spirit of the system of control of

expenditure be thoroughly appreciated and strictly complied with by all
officers entrusted with the administration of funds and execution of
engineer services. The fundamental principles to which these regulations
give effect are:-
(a) No works service will be executed without administrative
approval and technical sanction having first been obtained from the
authority appropriate in each case and without funds being
available to meet expenditure on it (but see paras 5, 14 and 15).
 24

(b) No officer will, in the course of the financial year, exceed

aggregate budget allotment made to him on any work or under any
sub-head of maintenance.
(c) No officer will exceed any specific budget allotments
made to him under any minor or detailed head, except in so far as
he may, within his powers of transfer of funds, be able, to meet
excess expenditure on one item by equivalent savings on another.
(d) No officer will take action to incur expenditure in excess of
the administratively approved amount beyond permissible limits
(see para 193), whether such excess is due to error in the approved
estimate or to alteration of the approved design, without obtaining
prior sanction of the CFA

14. On grounds of argent military necessity or urgent medical reasons,

when reference to the CFA would entail dangerous delay, any of the
authorities detailed in Table A may, by furnishing an order in writing to
the engineer officer concerned, order the commencement or continuance
of any engineer service without any of the conditions specified above
having been fulfilled. He will immediately forward a copy of order,
together with reasons in support thereof, to the appropriate CFA and
intermediate commanders, if any. A copy of the order will also be sent to
the PCDA/CDA at the same time.

The engineer officer will send a copy of the order to his superior
engineer authority and furnish, in as short a time as possible, and
approximate estimate to the authority ordering the work for obtaining the
formal approval of the CFA

15. In the case of imminent danger to buildings, etc or of breakdown

of installations, when delay would be seriously detrimental to public
service, the local MES or PWD officer, as the case may be, will take
immediate steps to protect life and property or to ensure that the service is
maintained as far as possible, but he must at once report the facts of the
case to his superior engineer authority, the local military Commander and
PCDA/CDA concerned, stating the liability he is incurring. Action will be
taken thereafter to regularise the work in accordance with the normal
procedure.

16. Supplementary rules are contained in :

(a) Scales of Accommodation, Scales of Hospital and Scales of
Furniture
(b) Quarters and Rents
 25

(c) Instructions embodied in various forms of contract, bills and

construction accounts.
Supplementary instructions are contained in :-
(a) Standing Orders of the E-in-C.
(b) Technical Instructions of the E-in-C.
(c) Audit and Accounts Instructions of the CGDA

17. A list of records and registers maintained by the MES is given in

Appendix A

18 Blank

19 Blank

20 Blank
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CHAPTER
ESTABLISHMENT AND
II ADMINISTRATION
SECTION 2-ORGANISATION
1
21. The Engineer in Chief is the head of the Corps of Engineer and of
the Military Engineer Services. The levels of the MES for the purpose of
works Services are as under:–
Engineer-in-Chief.
Command Chief Engineer/ADG (OF&DRDO)/ADG (D&C)
Chief Engineer Zone/Project
CWE
GE (Indep)
GE
AGE (Indep)
AGE
For the purpose of these regulations wherever a reference is made
to next higher engineer authority the above order is applicable (Any
provision in Regulations which are at variance with the above will be
deemed to have been amended).
For all engineer services, E-in-C is the technical adviser to the
Chiefs of Staff of the Army, Navy and Air Force and to their respective
PSOs. Similarly, he advises the Ministry of Defence with regard to
engineer services relating to IDS, DAD, Coast Guard, Ordnance
Factories and P & I and R & D Establishments (See Paras 1 & 2).
He is responsible to the CGS and QMG for the procurement,
holding and distribution of engineer stores of engineer supply.
ADG (OF & DRDO) will act as advisor to E-in-C with regard
to engineer services relating to ordnance factories and R&D
establishments.

22. The Military Engineer Services are organised by Army Commands

/ADG (OF & DRDO) under the administration of Chief Engineers who
act as technical advisers to the GOs C-in-C, Administrative Officers in
Charge of Naval Commands, A O C-in-C/A Os and DGOF and are
responsible for the execution of all engineer-services for the Army, Navy,
Air Force and Ordnance Factories within their jurisdiction.
1 Amended vide Case No. 9708/E2(WPC)/8232/D (W-II)Min. of Def. (Fin/W)
UO No. 3665/W-I of 19 Oct 1983.
 27

ADG (OF & DRDO) will act as technical advisor for DGOF
and DRDO establishment.
A Chief Engineer may, in special cases be appointed for large
projects which cannot conveniently be handled by the Chief Engineer
of a Zone.

23. ACE’s Command is divided into a number of MES Zones, each

under the control of CE Zone. Zones are subdivided into MES Districts
each under the control of a CWE. Districts are further sub-divided into
Divisions and Sub-Divisions under the control of GEs and AGEs/BSOs
respectively.

24. The boundaries of MES Zones, Districts and Divisions normally

correspond to those of Areas and Sub Areas. Where, however, such MES
formations are intended primarily for the Navy, Air Force, Coast Guard,
Ordnance Factories, DRDO, IDS, DAD, or for specific projects, their
boundaries will be limited to the extent of their responsibilities.

25. The position of the senior MES officer in any formation in the
matter of rendering technical advice to the local heads of services and
departments under Ministry of Defence is analogous to that of the CE at
Command HQ.

26. The formation of a new MES Zones and District requires the
sanction of the G of I. New Divisions and Sub-divisions may be formed
with the approval of the E-in-C.
Sub-divisions may if circumstances demand, be placed directly
under a CWE under the orders of a Zonal CE, and will for all purposes be
treated to Division (but see para 46).

27. Stores and plant of engineer supply earmarked as operational

reserves or required for units and works are held in ESDs (see para 721to
723.)
ESDs are under the control of the E-in-C who may delegate to the
CEs Command such of the functions as he may deem fit.

28 Blank

29 Blank.
 28

SECTION 3 – DUTIES

General

30. The Engineer Executives are responsible:–

(a) that proposals for new services are dealt with promptly and
correctly;
(b) for the constructional fitness, accuracy and economy of all
designs and estimates prepared and submitted to higher authority;
(c) for using the funds placed at their disposal for the purpose
in such a manner as to maintain in the best interest of Government
the conditions of their property;
(d) for the proper execution of a work including supervision of
the work of contractors;
(e) for observing the procedure prescribed for designs, plans,
estimates, measurements, keeping of records, and preparation and
passing of contractor’s bills;
(f) that no departure from regulations, approved general
designs and specifications, or the orders of superior authority is
permitted without the approval of the competent authority;
(g) for the administration, under the orders of Commanders, of
the funds for standing charges placed at their disposal and for
advising Commanders and administrative officers regarding the
administration of allotments placed at their disposal ;
(h) for reporting promptly to the administrative officer
concerned whose orders will be obtained as to the necessity of a
court of enquiry, and to superior engineer authority any important
defects, serious accidents, unusual occurrences, serious departures
from regulations or orders, probability of excesses over estimates
or allotments;
(i) for carrying out such inspections as may be necessary, and
when inspecting outstations, notifying their military commander,
as well as the OC of the Station which they are visiting of their
intentions;
(j) for the safe custody of cash, stocks of engineer stores,
furniture, etc., and their verification in accordance with the rules
laid down, and for preventing unnecessary accumulations;
(k) that in the making of contracts or in the placing of orders,
the interests of Government are safeguarded and that the rates for
work are reasonable;
(l) for the prompt investigation and report to superior
authority, where necessary, of all losses, claims, etc;
 29

(m) that prompt action is taken to secure early payment for

labour, materials or work done;
(n) for the up-to-date compilation and submission of all records
that they are ordered to maintain.
(o) for wastage management of electricity, water and
energy audit.

Officers

31. A. Zonal CE is responsible for the efficient administration of MES

formations under his command and ensuring that all concerned observe
the rules contained in these Regulations and any amplifications thereof
that may be issued from time to time by the E-in-C.

Other duties of a Zonal CE are listed in Table D. In order to assist

him in these duties, an Addl CE and Staff Officers are appointed to his
office. The duties of the Dir (Contract), Dir (Architect) and IEM are laid
down in Paras 32, 32 (A) and 33 respectively. Other Staff Officers will
carry out such duties as may be assigned to them from time to time.

32. A Dir (Contract) is appointed to each Zone to act as technical

adviser to the CE on contract matters generally. His duties include:-
(a) general supervision of the work done by the Surveyor Staff
in all MES formations within the Zone.
(b) supervision of the preparation of specifications, bills of
quantities and other contract documents in the office of the Chief
Engineer;
(c) collection of data for the fixation of maximum and
minimum scales of daily labour rates for the various areas in the
Zone;
(d) collection of data and preparation of analysis of rates for
the revision of MES Standard Schedule of Rates;
(e) maintaining liaison with the PWD and Railways with a
view to comparing construction costs of works.

The Dir (Contracts) may also carry out before payment, technical
examination of any final bills to be selected by him including test-check of
measurements at site.

32A. A Director (Arch) is appointed in Command and Zonal CEs

offices to act as adviser to the CE on all matters pertaining to town
planning architecture and allied subjects. His duties include:-
 30

(a) General supervision of the work done by the architectural

staff in all MES formations within the Command/Zone.
(b) Attending sitting boards and preparation of Zonal/Master
Plans.
(c) Evolving building designs for all projects and prepare
contract drawings.
(d) Liaison with BIS1, NBO, CBRI and other bodies on matters
pertaining to town planning and architecture.
(e) Visit works during execution and submit
architectural report to CE when so directed by him.

33. Inspectors of Engineer Machinery are authorised for Zones and

ESDs. The Electrical Inspector borne on Command establishment may
be employed at the discretion of CE Command anywhere within the
Command. The duties of IEM include:-
(a) inspecti6n of E/M plant and machinery to ensure that they
are kept in order, that the regulation tests for plant, machinery, etc.,
are carried out and that proper records are kept;
(b) such executive duties in connection with the preparation of
estimates for the installation of new machinery as may be assigned
to them by the CE concerned.

34. ACWE will act as engineer adviser at the Area/Div. or equivalent

level to the local heads of services and departments under the Ministry of
Defence and will be responsible for all engineer services within his
District. He will assist commanders in the preparation of schemes for the
provision of training facilities and will execute such service as may be
required to be paid out of the training grant. He will also carry out such
technical training schemes as may be required.

35. A CWE is responsible:–

(a) for the efficient administrations of all MES formations
within his District and that due attention is given to the observance
of technical regulations;
(b) that the funds allotted for engineer services under his
control are administered efficiently and economically and with
strict regard both to the fundamental principles laid down in
Chapter I and to the regulations governing the obtaining of
approval laid down in Chapter III;

1 Note for the Readers: - The erstwhile ISI since rechristened as Bureau of
Indian standards (BIS)
 31

(c) for the economic operation of the engineer installations

under his control;
(d) for the maintenance and control of Government property in
his charge. Other duties are given in Table E.

36. A CWE is specially charged with the task of preparing and

submitting schemes designed to reduce annual costs and to report if he
considers the replacement or reconstruction of a particular building to be a
measure of economy in view of its high annual cost of maintenance.

37. A CWE is responsible that the military personnel employed on

works services under his control are given adequate opportunities for
maintaining their military efficiency and will, therefore, ensure that
whenever the exigencies of the works services permit, they are relieved
from engineer duties and attend suitable military training.

38. A CWE will satisfy himself that as far as possible each officer is
given duties suitable to his experience and seniority but sufficiently
responsible to test his initiative and that junior officers obtain sufficient
practice in designing and estimating.

39. A DCWE is assistant to the CWE and will act on his behalf as
ordered. He will be given duties by the CWE which will ensure that he
maintains touch with the engineer requirements of the District.

40. A DCWE (Contract) or, in his absence, an A CWE (Contract) in

the office of a CWE will,
(a) advice the CWE on contract matters generally, and
particularly as regards disputes, with contractors and the fixing of
proportional and star rates;
(b) prepare specifications, bills of quantities and other contract
documents for all works services within the contractual powers of
the CWE and also for such other works as may be ordered by the
CE;
(c) take measurements of important services when so directed
by the CWE (see para 370);
(d) carry put test checks of measurements, scrutinize deviation
orders and technically check percentage of contractors’ bills before
payment;
(e) note points arising on the MES Standard Schedule of Rates
and contract documents for revision.
 32

(f) Maintaining liaison with Govt pleaders for defending

court cases.
An ACWE (Contract), when posted as an assistant to the DCWE
(Contract), will perform such duties as may be assigned to him.

41. A DCWE (B/S) or an ACWE (B/S) when appointed on the staff of

a CWE is responsible to him for the efficient working of the
Barrack/Stores Branch in the District. He will,
(a) supervise the preparation of estimates for new supplies of
furniture and submit schemes for bringing furniture upto scale, for
improvements in designs and standards and for reducing
maintenance cost;
(b) deal with all questions relating to provisions, release,
preservation, stocktaking, accounting and disposal of stores at
CWE’s level;
(c) ensure that the revenue records maintained by the
Barrack/Stores staff are kept up-to-date and that necessary
measures are taken for the expeditious recovery of any arrears
of revenue;

41A. The duties of an Asstt Arch/TO/Chief Draftsman in the office of

CWE will include:-
(a) supervising the work done by the architectural staff in
CW E’s office;
(b) attending siting boards and prepare necessary plans at
CW E’s level;
(c) evolving building designs for all works at CWE’s level and
prepare contract drawings;
(d) Submission of architectural report when deputed by CWE
to visit works in progress.

42. An AO is appointed to assist the head of the office in the

administration of the office and of the MES personnel in the formation.

43. A GE incharge of a Division is the engineer adviser at the sub

Area/Brigade or equivalent level to the local heads of services and
departments under the Ministry of Defence. He is responsible for :–
(a) the efficient execution of all original works and the
maintenance in proper repair and working order of all buildings,
furniture, machinery, roads, and lands committed to his charge,
whether military or civil;
 33

(b) the proper and economic expenditure of the funds allotted

to him by the CWE;
(c) the payment of personnel employed under him;
(d) complying with the prescribed procedure in connection
with the letting of contracts and supply of stores and ensuring
prompt payment of bills;
(e) the proper maintenance of the construction accounts upon
which the system of accounting for engineer services is based (see
Chapter VII);
(f) periodical and other inspections and actions resulting
there from (paras 71 & 72);
(g) assessment of barrack damages (para 634);
(h) giving technical advice to the Cantonment Board (Para 47);
Other duties are given in Table F.

44. An Officer, when posted as an AGE, will be given definite duties,

powers and responsibilities so that he may acquire the knowledge and
experience necessary for charge of a Division.

45. An Officer when posted to hold charge of Sub division, will

exercise the financial and technical powers laid down in column 8 of
Table B and carry out the following duties:-
(a) Inspect Government property and execute repairs where
necessary.
(b) Supervise works in progress. Ensure supervision and
execution of works, according to the norms and specifications
laid down in the designs, drawings and estimates.
(c) Ensure efficient running of installations, workshops etc.
(d) Measure up all work carried out by contractors and prepare
estimates for repairs and other services as directed by the GE
(e) Prepare orders on contractors
(f) Allocate and account for the time of any directly employed
labour.
(g) Prepare demands for stores required
(h) Maintain construction accounts
(i) Protect Government property against fire and other risks

46. An officer, when posted in charge of an independent Sub-division

(i.e. directly under a CWE), will carry out the normal duties of a Garrison
Engineer but will exercise the financial and technical powers laid down in
column 6 of Table B.
 34

47. In accordance with the Cantonments Act (Act II), 1924, the GE or
other MES officer in charge of Military works in a cantonment is the
“Executive Engineer” of the Cantonment, and in classes I and II
Cantonments he as Executive Engineer, is an ex-officio member and will
attend meetings of the Board. He will not normally be appointed to
committees of the Board other than the bazar committee and the building
committee. His duties as Executive Engineer are purely advisory. He is
merely the technical adviser of the Cantonment Board and should not be
called upon to perform any work over and above the statutory duties
imposed on him under the Act viz, those attaching to membership of the
Cantonment Board, membership of committees appointed by the
Cantonment Board, and certain inspection duties. Thus for example he
should not be asked to prepare plans or estimates for cantonment works.
The services of an Executive Engineer will be utilised as a member of
committees only when it is considered that expert technical advice in
regard to the matter under reference to the committee is absolutely
essential. In every cantonment, however administered, a suitable staff
other than the Executive Engineer and his staff is employed by the
Cantonment Board to carry out the engineering work of the cantonment.
In cantonments where the Executive Engineer is not a member of
the Board, he will offer technical advice when it is sought.

48. E/M officer may be posted to hold executive charge of Divisions

or Sub-Divisions. They may also be posted to Commands, Zones and
Districts as technical advisers to CEs and Cs WE. In the latter case, their
duties will include: –
(a) the examination and, when so ordered, the preparation of
schemes, estimates, rates, specifications and BQ for E/M work;
(b) the technical examination of bills and contracts in respect
of large E/M works;
(c) the examination of the working costs of E/M installations
and recommendations for improvement in efficiency and economy;
(d) questions regarding administration of E/M personnel.
49. A BSO posted as an assistant to a GE is responsible to him for the
efficient functioning of the Barrack/Stores Branch in the Division. He
will:–
(a) be responsible that furniture and divisional stocks are
properly and economically maintained and losses and irregularities
promptly investigated and reported to the GE;
(b) ensure that stock taking is regularly carried out and action
to deal with discrepancies taken without delay;
 35

(c) ensure that 1[half yearly] inspection of furniture is regularly

carried out, necessary repairs executed without delay and prompt
action taken in respect of unserviceable furniture;
(d) arrange procurement of stores required for the recoupment
of divisional stock;
(e) prepare estimates for new supplies and renewals of
furniture and check estimates for repairs;
(f) ensure that all revenue, furniture and stores records as
required by these regulations or other orders are kept up to date;
(g) maintain liaison with Station Staff and units in connection
with barrack duties and revenue matters and represent the GE
on Quartering Committees,
(h) deal with all matters relating to hiring and payment of
rents, rates and taxes;
(i) be responsible for the custody of MES Inspection Houses
and the accounting of receipts;
(j) ensure the security rules and fire-protection measures
for furniture and divisional stock holdings are observed.
50. PHE qualified officers be posted to CE Zone as technical
advisors to CE on issues related to water supply, waste water disposal
schemes and Rain Water Harvesting Schemes and other
environmental related issues.
51. Blank

Non-Gazetted Personnel

52. A Junior Engineer in charge of Sub-division will carry out

the same duties as an AEE in charge of a Sub-division (see Para 45)
He will, however, exercise the technical and financial powers as
laid down in column 9 of Table B

53. A JE B/R is responsible for the supervision of works in his charge,

for the execution of those works in accordance with the prescribed
specifications and for the inspection of Government property and
execution of repairs where necessary.
He may also be called upon to perform technical duties in an
office, E/M and B/S duties and those of a cashier.
1. Auth : DGW (P&C) N0. – 40170/E2 (WPC) Dt 23/1/82
 36

54. A JE E/M is responsible for the efficiency of all installations,

workshops, etc., in his charge. He may be called upon to perform technical
duties in an office, B/R and B/S duties and those of a cashier.
1
54A. The detailed duties of JE B/R & E/M incharge of
Projects/Maintenance Works and those working in CEs/CsWE offices
have been laid down in Table M.
55. A Supervisor B/S Grade I will carry out such of the duties relating
to furniture, stores or revenue matters as may be assigned to him. His
duties include:–
(a) for furniture–safe custody, maintenance in good repair and
accurate accounting;
(b) for stores –safe custody, issue, maintenance, preservation
and accounting;
(c) for revenue–prompt submission of Occupation Returns,
Return of Recoveries etc., maintenance of all revenue records and
watching recoveries.
He may also be called upon to perform B/S duties in an office and
those of a cashier.
56. A JE (QS &C) in the office of a GE will:–
(a) prepare tender documents (except specifications and
drawings) for works services within the GE’s powers for entering
into contract;
(b) technically check all deviation orders, rates and
contractor’s bills before payment and muster rolls after payment;
(c) carry out such other technical duties relating to contracts
and bills as he may be directed to perform.
1
56A. The detailed duties of JE (QS & C) working in the office of
CEs/CsWE have been laid down in Table N.

57. An Office Superintendent Clerical is responsible for the

supervision, training, guidance and discipline of the staff working under
him.

58. Supervisor B/S Grade II are generally posted as assistants to

Supervisor Grade I. They will perform such duties as may be assigned
to them.

1 New Paras 54A & 56A added vide CS No. 90/1/94.

 37

A Junior JE B/R or E/M may be placed in charge of an

independent section under a GE. When so employed, he will carry out
the duties and exercise the technical and financial powers laid down
for a JE-in-Charge of a Sub-division (see para 52 and Table B).

59. A JE (QS & C) relatively junior will generally be responsible for

squaring and abstracting dimensions, and pricing and moneying out of
bills of quantities and estimates. He may also be required to take off
quantities, prepare estimates for or take measurements of small services
and to carry out such other technical duties relating to contracts and bills
as he may be directed to perform.

60. The duties of a Draftsman in an engineer office include:–

(a) preparing designs from sketches and instructions;
(b) making plans from measurements, including chain
surveying and levelling;
(c) tracing and copying plans ;
(d) keeping all record plans amended upto-date;
(e) keeping registers of buildings amended upto-date;
(f) such other technical duties as he may be directed to
perform.

61. A Storekeeper is responsible for-

(a) the receipt and issue of stores in accordance with the
prescribed procedure;
(b) the safe custody in good order and condition of all stores in
his charge;
(c) the correct maintenance of tally cards and the Stock
Register;
(d) the actual quantities of the stores on charge;
(e) the observance of precautionary measures against fire and
the maintenance of fire appliances in his charge in good order. He
will inform the BSO or Supervisor Grade I of his requirements for
stores and will carry out the instructions given in Chapter X.

62. A clerk in an engineer office is responsible for all clerical work

ordered by the officer under whom he is employed including the
maintenance of accounts.

63. The duties of a clerk employed as a cashier include the custody and
handling of cash to the extent of the amount of his security deposit (see
paras 102 & 103), recording receipts and payments in the Cash Book
 38

(IAFW-2246) and taking charge of documents connected with this work.

He will neither receive cash nor make payments except under the written
orders of the GE. He may be assigned other clerical duties besides those of
a cashier.
A JCO or OR may also be required to carry out the duties of a
cashier as described above provided that the amount of cash to be handled
by him does not in any case exceed Rs. 20,000.

64. The functions of the DAD AAO (MES) attached to engineer

offices are three fold:–
(a) as accountant i.e., maintaining certain accounts in
accordance with the prescribed rules and from the data furnished to
him;
(b) as primary auditor, i.e., charged with the
responsibility of applying certain preliminary checks to the initial
accounts, vouchers, etc;
(c) as financial assistant, i.e., as an assistant to the GE in all
matters relating to accounts, budget estimates and operation or
financial rules.
In the discharge of those duties he is expected to keep himself fully
conversant with all sanctions and orders passing through the office and
with such other proceedings of the GE and his subordinates as may affect
the estimate or actual or anticipated receipts and charges.
The GE should afford the AAO MES full opportunity of becoming
conversant with these sanctions, orders and proceedings.

Transfer of Charge

65. An officer handing over a charge will prepare notes on the

progress etc., of works in hand, any projected works, important
outstanding matters and on any points which deserve special attention of
the relieving officer. He will prepare a list of secret and confidential
documents in his charge which he will sign and hand over to his
successors. He will also hand over any imprest or other account held by
him.
An officer taking over a charge will check and sign the list of
secret and confidential documents and any accounts handed over to him.

66. The PCDA/CDA maintains a register of incumbents of charges

which shows the name of the incumbent of each charge, the period of his
incumbency, the nature and extent of the charge and a specimen signature.
The PCDA/CDA will be furnished with any information, etc., he may
 39

require for this purpose and will be informed of all changes of

appointments as they occur.

67. When an individual incharge of personal documents, cash or stores

is relieved, a Transfer Certificate (IAFZ-2081) will be .prepared and
signed by the relieved and relieving individuals. This certificate will be
sent to the next higher engineer authority for approval.
When an AEE/AE or a Supervisor Grade I in charge of furniture of
divisional stock is relieved, the relieving individual will fill in a Transfer
Report (IAFW-1825) which will be signed by the GE concerned and
transmitted to the CWE. In cases where the incumbent is in charge of
personal documents, cash or stores, a Transfer Certificate will also be
submitted as detailed above.
In all registers, ledgers, measurement books, and in the Cash Book
an entry will be made like this:-
“Handed over on.............. ..... (Signature).
Taken over on...................... (Signature).”
In all these cases, time will be allowed for handing and taking
over, the original incumbent remaining incharge up to the actual date of
transfer irrespective of seniority. If the transfer of charge is unduly
prolonged, CE Zone may order that either the relieved or relieving
incumbent be treated as if he were on leave for such portion of the time as
he considers unreasonable.

68 Blank

69 Blank

70 Blank
SECTION 4 – INSPECTIONS

General
71. Administrative inspections will be made by Zonal CEs and CsWE
to ensure that:-
(a) GEs are allotted sufficiently responsible duties to call forth
their initiative and afford them due training and experience in the
execution and control of engineer services, and that provisions of
paras 37 and 38 are complied with;
(b) the subordinate staff is organised, distributed and employed
economically and the time occupied in travelling is kept to
minimum;
 40

(c) plans and records are kept up-to-date and in accordance

with regulations ;
(d) accounts are kept as prescribed and in such a manner as to
afford the information required for purposes of control with the
minimum of clerical labour;
(e) (i) Store accounts are kept in the prescribed manner;
(ii) Stock taking is carried out efficiently and
continuously;
(iii) Transporting and handling of stores is minimised by
direct purchase and delivery to site of all stores required for
important works;
(iv) Stock is kept to minimum and that there is no
accumulation of surplus stores.
72. Other inspections will be directed to:–
(a) ensuring that Government property is kept in good repair
(b) considering, the necessity of any proposed services, and
their relative order of priority.
(c) deciding when it will be more economical to carry out
definite renewals instead of continuing with piecemeal repairs.

73. The following periodical inspections will also be carried out:–

1
(a) All barrack buildings, fixtures and furniture will be
inspected yearly in accordance with RA. Internal E/M fixtures
will, also be inspected annually. These inspections will form the
basis of annual repair programme and interim requisitions should
be made for very urgent repairs.
While auditing fan and meter register for the period April
to June, it may be ensured that the required certificate is endorsed
by the executive in the Register, in respect of fans/meters installed.
(b) Marching in and out inspection laid down in RA
(c) periodical serviceability reports on runways and connected
accommodation will be rendered quarterly on the prescribed form
by the GE to all concerned in respect of all service airfields except
that the reports will be rendered half-yearly in the case of
abandoned airfields and for those air fields where maintenance is
restricted to essential repairs to runways only.
Whenever an Occupied runway becomes unfit for use, a
report will be telegraphed by the GE to the Service HQ and the
local military authority concerned.

1 Sub Para (a) reconstructed vide AHQ, E-in-C latter No. 38256/E4
dt 11-2-72 and 40170/E-2 (WPC) dt 23-1-82
 41

(d) A joint inspection of MES articles of mobilisation

equipment of General Hospitals will be carried out every year by a
local representative of the MES and medical authorities. A report
based on their inspection giving the state of completion, repairs,
etc., of the equipment will be furnished on IAFI-1144 by the local
medical authorities to the Adjutant General and to the DMS of
Service concerned annually on or about 1st April.
(e) Works of defence (see para 286)
(f) Every hired or appropriated building will be inspected at
least once a year under the orders of the GE.
(g) The GE will bring to the notice of the Station Commander,
or local head of Service concerned any case in which he considers
adequate fire protection of any Government building has not been
provided, e.g., if the building has been constructed of inflammable
material or if any inflammable material has been placed in it.

Inspection Houses

74. The establishment of MES Inspection Houses requires the prior

approval of the E-in-C. These houses are provided at various stations for
the convenience of MES personnel inspecting works.
Accommodation, if available, may be allotted to any other person
as may be provided for in the rules, subject to the condition that the
accommodation will be vacated if required by MES personnel on duty.
Rules for the use of these houses will be laid down by the E-in-C.

SECTION 5 – POWERS OF SIGNING

ACCOUNTS AND OTHER DOCUMENTS

75. The powers of execution of the various forms of MES Deeds,

Contracts and other Instruments are laid down in Appendix ‘M’

76. Subject to the personal approval of the CE having been obtained in

each case, an officer on his staff may sign estimates and other documents
on his behalf except contract documents (but see Note 4 of Table B).
Such delegation of authority will not relieve the CWE/GE of his
technical and financial responsibilities.

77. A CWE or GE may authorise any officer on his staff to sign

accounts, estimates and other documents on his behalf except contract
documents.
 42

78. In Division where no BSO is provided, the Supervisor B/S Grade I

in charge of barrack and stores duties in that Division may be authorised
by the GE to sign for him such routine papers pertaining to those duties as
the GE may consider desirable.

79. The SE (QS & C)/EE (QS & C)/AEE (QS & C) on the staff of a
CE or CWE may sign, on behalf of the CE or CWE as the case may be,
such correspondence on technical and accounts matters and such contract
documents, except acceptance of contracts, as the CE/CWE may authorise
him to sign from time to time.

SECTION 6 – ESTABLISHMENT

General

81. The MES establishment comprises both military and civilian

personnel. The MES establishments for military and civilian officers
in MES will be governed by the provisions contained in Govt of India,
MOD letter No A/93114/E2W (PPC) /2827/D(W-II) dt 06 Sep 2002.

Military personnel

82. Officers of the Corps of Engineers are posted to the MES

under the orders of the MS, Army HQ. Subsequent transfers within
the MES will be regulated by the provisions of Table L .

83. JCOs and other ranks of the Corps of Engineers may be posted
to MES by the E-in-C upto the limits laid down in Govt orders.
Thereafter, their transfers within the MES will be governed by the
provisions of Table L.

84. Blank.
Civilian Personnel
Classification
85. Civilian personnel employed in the MES are classified as follows:-
(a) Permanent-This comprises both pensionable and non-
pensionable personnel.
(b) Temporary-Such personnel may be engaged as required in
order to supplement the permanent establishment (see Para 87.)
 43

1
(c) Casual-Are those Industrial personnel engaged as required
on a monthly or daily basis for works or maintenance services and
for a specified period or periods, the continuous total of which
does not exceed 6 months (see also para 89).
86. Non-gazetted civilian personnel are further classified as:–
(a) Non-Industrial-Comprising the supervisory and non-
workmen categories, such as superintendents, supervisors,
draftsmen, storekeepers, clerks, MT drivers, peons, chowkidars
etc.
(b) Industrial-Comprising artisans and workmen such as
masons, carpenters, blacksmiths, fitters, mazdoors etc.

Appointments

87. Civilian personnel are appointed to vacancies in the MES either by

direct recruitment or by departmental promotion.
For the purposes of appointment, the civilian services are classified
as Group ‘A’, ‘B’, ‘C’ and ‘D’ in accordance with Central Civil Services
(Classification, Control & Appeal) Rules 1965. Group ‘A’ and ‘B’
services are gazetted and Group ‘C’ and ‘D’ are non-gazetted. Group ‘C’
service is normally non-gazetted.
All appointments to Group ‘A’ and ‘B’ services will be made by
the Government and to Group ‘C’ and ‘D’ services in the MES by the
E-in-C or other officers empowered by him.
The rules regulating the method of recruitment to Group ‘C’ and
‘D’ services will be formulated by the E-in-C with the prior approval of
the Government.

88. Temporary Group ‘C’ and ‘D’ appointments of categories

approved by the Government may be sanctioned by the E-in-C or by other
officers, up to the financial limits of powers for appointment delegated to
them by the E-in-C, for periods not exceeding two years at a time. These
powers of sanction are subject to the condition that funds are available,
that the initial pay of the incumbent is limited to the minimum of the
prescribed scales of pay as laid down by the Government and that
appointments required by officers for their own offices are sanctioned by
the next higher CFA

1. Casual personnel are not being employed due to ban by Govt.

 44

The grant of a starting pay higher than the minimum of the scale
prescribed requires the sanction of the Government except where such
higher starting pay is permitted under specific Government orders.

89. The following rules will govern the establishment of casual

personnel : –
(a) Industrial personnel only may be recruited in this category
and then only when it is anticipated that they are not likely to be
required for more than six months. If for any reason the
appointment is to continue beyond six months the individual will
be treated as a temporary employee from the date of his original
appointment as a casual employee and the declaration of his
change of status made known as soon as it is definitely known that
his services will be required for more than six months. Personnel
who, it is known, will be employed for less than a month will
ordinarily be engaged on daily rates of pay.
(b) Casual personnel may be engaged only for a specific work
or for a specified period. Their appointment is subject to the
condition that their employment is limited to the duration of the
work or period specified and that funds are available from the
allotment for the work. It should be clearly stipulated in their terms
of appointment that their services are liable to termination at any
time without notice during the period of their casual employment.
(c) All such appointments will be sanctioned by the authorities
empowered to make temporary appointments (see para 87 & 88).
The GE or AEE i/c independent Subdivision will engage
individuals to fill sanctioned appointments unless otherwise
ordered. Daily rated employees may, however, be engaged by the
officer or subordinate in charge of the actual execution of the
work.
(d) A casual employee on daily rates of pay is entitled to 24
hours notice of discharge.

90. Subject to the provisions of Central Civil Services (Classification,

Control and Appeal) Rules 1965 the authority or delegated authority
empowered to make an appointment may discharge from the appointment
any individual serving under him.

91. All civilians of the MES are governed by Field service Liability
Rules 1957.
 45

All employees of the basic non-industrial establishment (excluding

Ferro-printers, Daftries, Peons and Chowkidars), whether permanent or
temporary, are required to sign a service agreement on non-judicial stamp
paper of appropriate value in the form prescribed by Government for the
purpose.

Service Records
92. Service books will be maintained in respect of all civilian
personnel who are likely to be employed for a period of more than one
year. The head of the office will particularly ensure that these service
documents are in no case allowed to fall into arrears, i.e., events must be
recorded therein before the preparation of the monthly salary bill to which
they relate.
Procedure regarding additions and alterations in service books will
be in accordance with the general rules on the subject issued by
Government separately.

Moves on duty

93. Permanent and temporary duty moves of all civilian personnel will
be sanctioned by the authorities shown in Table L.

Pay, Allowances and other benefits.

94. Civilian personnel employed on monthly rates of pay are paid in

accordance with the rules laid down in Central Civil Services (Revised
Pay) Rules, 1996 and subsidiary Government orders. Casual personnel
engaged on daily rates will be paid the daily labour rates applicable to the
zone as sanctioned by the CE (see para 345).
Rules regarding incidence of cost are contained in Section 30.
Travelling and daily allowances are governed by the rules contained in
Travel Regulations, 1991.
All MES civilian personnel, except industrial personnel, and their
families are entitled to medical attendance under the Central Civil
Services (Medical Attendance) Rules.
For purposes of leave, pension, gratuity, etc., all categories of
civilian personnel, except industrial personnel, are governed by the CSR
as modified by subsidiary Government orders from time to time. Industrial
personnel other than casual are entitled to the benefits of the contributory
provident fund prescribed under the Indian Ordnance Factories
Workmen’s Provident Fund Rules.
 46

Industrial employees are subject to the Central Civil Services

(Industrial Employees) Leave Rules and other Government orders issued
from time to time.

Rules governing the preparation etc. of salary bills and travelling

allowance claims are laid down in FR.

95. Blank
Workmen’s Compensation Act

96. All MES employees who come within the purview of the
Workmen’s Compensation Act, as amended from time to time and
covered by the term ‘Workman’ as defined in Section 2(1) (n) thereof are
entitled to compensation in accordance with the provisions of the Act.

Fees and Honoraria

97. Unless in any case it is otherwise distinctly provided the whole

time of an MES employee is at the disposal of the Government, and he
may be employed in any manner required by proper authority without
claim for additional renumeration.
The rules governing the grant of fees and honoraria are laid down
in FR Part I Volume I 1983 edition. No employee of the MES shall have a
personal pecuniary interest, direct or indirect, in any Government work or
in the manufacture, supply or sale of building materials or consultancy.
Torch and Torch Cell

98. Torch and torch cells required for use during night duty by
chowkidars/industrial personnel may be procured by GE concerned
out of contingency charges as per para 114 (o).
99. Blank

100. Blank.

Discipline

101. All civilian personnel in the whole time employment of the

Government are subject to the ‘Central Civil Services (Conduct) Rules
1964.’ With the exception of those personnel who are employed casually
or subject to less than one month’s notice of discharge, all such personnel
 47

are also governed by the Central Civil Services (Classification, Control

and Appeal) Rules 1965.

Security Deposits

102. Unless specifically exempted under Government orders or in the

case officiating incumbents at the discretion of CWE/OC ESD, the under
mentioned civilian personnel when entrusted with the custody of cash or
stores will furnish security as indicated against each, recoverable in twenty
instalments: –
Designation Amount Rs.
JE B/R,E/M, Supervisor B/S Grade 1 2000
Supervisor B/S Grade II, Storekeepers Grade I & II 1000

They will also execute security bond as prescribed in chapter IX of

FR Part I Volume I 1983 Edition.
When an individual who has furnished security takes regular leave
or is deputed to other duty, the individual who is appointed to officiate for
him will be required to furnish the full amount of security prescribed for
the post unless the competent authority has authorised a relaxation of the
rules regarding security applicable to his case.
For the purpose of this para the competent authority will be
Engineer in Chief, who may delegate his powers to the Director of
Personnel.

103. The security may be furnished in cash, in the form of a fidelity

bond of an approved Company or in a form prescribed in para 505.
When specially permitted to furnish security partly in one and
partly in another of the prescribed forms of security the depositor will
execute a separate bond for each of the forms of security furnished.
Where security is furnished in cash, it may be converted, at the
depositor’s cost, into any of the interest-bearing forms of security
enumerated in para 505 provided;
(i) the depositor has expressly requested in writing that this be
done and
(ii) the acceptance of the new form or forms of security is
permissible under the rules and under the terms of the bond.

Note – Cash security paid in instalments may also be converted

into any of the interest-bearing forms even when the security has not been
realised in full.
 48

l04. When a depositor has furnished security in the form of a fidelity

bond, the head of the office concerned should see that the depositor pays
on the due dates the premia necessary to keep it alive and continues to do
so until a period of six months has elapsed since he vacated his office. If
the depositor fails to deliver the premium receipt to the authority
concerned, he should be removed from his post at once.

105. Post Office Savings bank pass books, deposit receipts of banks,
and security bonds will be kept in the safe custody of the head of the
office concerned or an officer made responsible by head of office.
Note 1–Post Office Savings Bank pass books should be
sent to the Post Office, as soon as possible after the 15th June on
each year, so that necessary entries on account of interest may be
made in them.
2. In the case of deposit receipts of banks, the depositor
should receive the interest when due, direct from the bank on a
letter from the pledge authorising the bank to pay it to them.

106. A security deposit will be retained for at least six months from the
date when the depositor vacates his post but a security bond should be
retained permanently or until it is certain that there is no further necessity
for keeping it.
Without the special orders of the competent authority as mentioned
in para 102, no security deposit should be re-paid or re-transferred to the
depositor or otherwise disposed of, except in accordance with the terms of
his security bond. At the time of returning the security to the depositor, the
head of the office concerned will invariably obtain his acknowledgement
duly signed and witnessed. When an interest-bearing security is returned
or re-transferred, the acknowledgement will set forth full particulars of the
security.

107. The security bond may be executed on behalf of the Government

by any of the officers authorised to do so (see Appendix M)

108 Blank

109 Blank
 49

SECTION 7–OFFICE EQUIPMENT,

CONTINGENCIES, STATIONERY, ETC.

Office Equipment

110. Blank.

111. The initial supply of all scientific, drawing and delicate measuring
instruments will be procured from original manufactures through supply
orders as per the powers vested in Table ‘B’ of RMES. Subsequent repair
shall be carried out through annual maintenance contract with original
equipment manufactures.

112. Blank.

113. The incidence of cost of all office equipment will be as laid down
in para 114(m.)

Contingent Charges

114. The following charges will be classed as contingent charges

debitable to Minor head 800–Other expenditure, Sub Head ‘B’-
Miscellaneous (a) Unit allowances and other Miscellaneous expenses 10-
MES establishments (a) and to Minor head 800–Other expenditure, Sub
Head ‘B’-Miscellaneous (a) Unit allowances and other Miscellaneous
expenses 15-Engineer stores depots (b) for ESDs (see also Appx C).
(a) Cost of stamps and all types of stationery.
(b) Carriage of parcels, etc. and hire of conveyance for cashing
cheques.
(c) Hot weather establishments and equipment/fuel for
warming and drying purposes and room heaters.
(d) Payment of law charges pertaining to the MES (charges
which are incidental to a work or to the hiring of accommodation
or resumption of sites are, however, treated as ‘General Charges’).
(e) Charges on account of advertisements other than those for
Works.
(f) Charges for local printing at private presses and binding
charges, where authorised.
(g) Pay of part time sweepers and bhisties employed for
offices.
(h) Expendable articles for use in inspection houses.
 50

(i) Cost of books and periodicals, Newspapers, technical

journals, charges for membership of technical institutions like
“Institution of Engineers”, “Indian Roads Congress” etc.
(j) Chemicals for ferro prints, cartridges, toner, rolls for
computers, printers/fax machines, etc.
(k) Language and other awards and honoraria.
(1) Municipal professional tax on MES personnel subject to the
Army Act.
(m) Furniture and equipment, including all office equipment
such as typewriters, intercom-equipment, calculators, electronic
stencil cutters, dictaphone, taperecorders, photocopier, copying
machine, franking machines, addressographs, filing and
indexing system, fax machine, computers of all kinds including
LCD Projectors, Modem, CD ROM Drive, CD Writer,
Backup devices, Digital Camera, software, peripherals and
repairs/upgrading charges, fire fighting appliances and scientific,
drawing and delicate measuring instruments for offices of E-in-C
and MES formations. Those required for other MES formations are
chargeable to Minor Head 111-Works Sub Head E-Tools, Plants
and Machinery except that in case of ESDs the charges will be
debited as under :-
(i) furniture - as for army units ;
(ii) fire fighting appliances – Minor head 800-Other
expenditure, Sub Head ‘B’-Miscellaneous (a) Unit
allowances and other Miscellaneous expenses 15-Engineer
stores depots (a) Maintenance and operation of ESDs (vi)
(iii) office equipment, scientific, drawing and delicate
measuring instruments – Minor Head 800 ‘B’ (a) 15 (b).
(n) Photographic films, including developing and printing
charges in respect of photographs of engineering operations,
sanctioned works, collapse of buildings, etc.
(o) Other miscellaneous charges not included in the above but
which are ordered by the CE/CWE in Consultation with the
PCDA/CDA to be classed as contingent charges or which are
authorised in AIs from time to time as a correct charge against
office contingencies. Training charges of officers/subordinates,
internet, LAN and connected items, cup and saucers, Aqua
guard, table lamp, pedestal fan etc are deemed to be included
in contingent charges. Torches and torch cell for
chowkidars/industrial personnel for use in night duty may be
charged under this head.
 51

Contingent charges are met from imprest (see paras 536 to

538). For the E-in-C’s office such charges are met by Chief
Administrative Officer,. Ministry of Defence for which purpose
funds are placed at his disposal.

Printing and Stationery Rules.

115. Forms, Printing and Binding Stationery be procured through

local purchase with in the power vested in Table B of RMES out of
allocated funds against office contingency.

116. CE/CWE/GE are empowered to print various forms vouchers

required for maintaining various records out of project contingency
or M &O estimate as required.

Telephones

117. Telephones fixed land line or WLL required for offices,

residences, power houses, pumping and stores installations will be
sanctioned by next higher Engineer authority. Telephones for the E-in-C’s
Branch at Army HQ will be sanctioned by the E-in-C.
All expenditure incurred in connection with telephones will be
debitable as under:-
(a) MES Offices and residences –
(i) Other than ESDs-Minor head 800-Other
expenditure, Sub Head ‘B’-Miscellaneous (a) Unit
allowances and other Miscellaneous expenses 10-MES
establishments (c) Telephones in MES Offices
(ii) ESDs – Minor head 800–Other expenditure, Sub
Head ‘B’-Miscellaneous (a) Unit allowances and other
Miscellaneous expenses 15-Engineer stores depots (b)
(b) Power Houses, pumping installations and
workshops – Minor Head 111-Works Sub Head C-Maintenance
and operations- installations, (e) Miscellaneous

117A. Cell phones where required may be sanctioned by the CE

Zone to important MES key personnel on as required basis.
 52

Bicycles

118. Bicycles required for the use of the staff of MES Offices come
under the rules for furniture for offices [Para 114 (m)]. Approval may be
given by the following officers up to the number indicated against each:-

CWE 3 per office.

GE/GE (Indep) or SDO if an AEE incharge 2 per office and
of independent Sub-division 1 per Divisional stock

SDO if an AEE or Assistant Engineer 1 per office.

The CE may sanction any number of bicycles required for his own
office, for ESDs and also any additional number required by a CWE, GE
or SDO.
In addition GE/Indep AEE may sanction one bicycle for use in
Inspection Bungalow.

119. The MES formations may resort to direct purchase of

stationery and office equipments for all engineer activities such as
pre-admn, approval planning, post administrative approval planning
and maintenance services. The office equipment includes typewriters,
intercom equipments, calculators, electronic stencil cutters,
Dictaphones, tape recorders, photocopiers, copying machines,
franking machines, addressographs, filing and indexing systems and
computers including peripherals/software. The list of items to be
procured out of contingency establishment shall be updated/revised
by E-in-C’s Branch periodically. Expenditure incurred on initial
purchase will be charged to project contingencies (upto 3% at
present). Repair and maintenance expenses will be chargeable to
repairs to T&P-Sub head E-Minor Head 111-Works. No reference to
DMR & F is necessary for purchase of the items mentioned above and
chargeable to project contingencies. The powers of MES officers for
procurement of this item will be as laid down in item 4 and 5 of Table
‘B’ of MES Regulations.

120. Internet connection one each in CE, CWE and GE offices may
be provided with the prior approval of CE Zone.
 53

CHAPTER
III
CONTROL

SECTION 8 – GENERAL
Classification of Works Services
121. For administrative purposes, works services are divided into the
following categories:-
(a) Original Works.
(i) Major Works, those costing more than
Rs. 1,00,000/- (Rs. one lakh)
(ii) Minor Works , those costing Rs. 1, 00,000/-or less.
(b) Maintenance Services.
(i) Ordinary Repairs, which comprise:-
(1) Petty Repairs.
(2) Periodical Services.
(3) Replacements & Renewals costing
Rs.1, 50,000/- or less for each item.
(4) Repairs, renewals and replacements of E/M
installations and other utilities costing upto
Rs. 200000/- in each case.
(5) Replacements of furniture of value upto 50%
of annual allotment for maintenance of furniture
on station basis.
(ii) Special Repairs consists of renewals &
replacements as well as alterations and improvements
costing beyond the monetary ceiling for ordinary
repairs in each case and replacement of furniture
beyond the limit laid down in para 121 (b)(i)(5) above.
These will be carried out in accordance with MES
Regulations, para 248, sub para1 in respect of buildings,
furniture, etc and special repairs to roads as described
in para 242.

122. Original Works are also classified as follows:-

(a) Authorised Works –Works comprising services authorised
by Government in regulations, or by separate orders of a general or
specific nature, and services which it is customary to provide for
troops, etc. e.g., water supply, temporary cook-houses in standing
camps.
 54

(b) Special Works –Services not falling within (a) above.

These may only be approved when exceptional local conditions
justify the necessity, or as an important experimental measure.
Special works should not be approved if the effect would be to
introduce a new practice or change of scale.

Original Works

123. Original works comprise the initial provision, purchase or

construction of buildings and their internal fixtures, works of defence,
airfields, docks, harbours and of all accessory services such as roads,
electricity, water supply, furniture, drainage, ranges, etc.
The following will also be treated as original works: –
(a) Additions to buildings and other services.
(b) Reconstruction of buildings and roads (Para 227 and 242.)
(c) Widening of roads (para 242).
(d) Alterations necessitated by administrative reasons.
(e) Extension to or strengthening of runways, taxi tracks,
aprons, etc.
(f) Works necessary to bring into use buildings and services
which have been either newly purchased, or rendered unusable by
extra-ordinary causes, or previously abandoned i.e., taken off
a care-and-maintenance basis.
Works costing up to Rs. 10,000 may, at the discretion of the CWE,
GE (Indep) be treated as repairs (see para 222).

Maintenance Services

124. Maintenance comprises all repairs, periodical services and

renewals. For definitions of building, furniture and E/M renewals, see
paras 227, 246 and 259 respectively.
Alterations necessitated by technical reasons and works required to
make good damage to buildings, roads, installations, airfields, docks, etc
due to extra-ordinary causes, but which have been declared as still usable
by the court of inquiry convened to investigate the loss, are also classified
as maintenance.
125 Special repairs will be treated as original works for purposes of
administrative approval and technical sanction but will be budgeted for
under the maintenance head concerned.

126. Blank.
 55

SECTION 9 – ADMINISTRATIVE CONTROL

General Principles

127. Administrative control in respect of original works is exercised in

two stages, viz.,
(a) Acceptance of Necessity, i.e., approval in principle of the
CFA to the proposed work or service.
(b) Administrative Approval, i.e. sanction by the CFA to the
execution of a work at a stated cost.
The powers of administrative authorities in respect of these stages
of control are contained in Table A.

128. To enable the scope and merits of each proposal for a major work
to be judged, an indication of cost (see para 330), supported by an
engineer appreciation, will be submitted through Staff channels to the
authority competent to accept the necessity for the work.
Proposals for minor works will be supported by a rough cost (see
para 329) and a brief note explaining the scope of the work.
The competent authority will examine each proposal as to
(a) The necessity for the service;
(b) Whether it is in accord with Government policy;
(c) Whether it agrees with sanctioned scales; and
(d) Its order of urgency.

129. If the necessity for a major work is accepted, an approximate

estimate (see para 331) will be prepared. Items of special work, if any, will
be specified and their necessity explained.
1
Where the approximate estimate exceeds by more than 10% of the
amount for which necessity was accepted revised acceptance of necessity
by CFA will be necessary. This tolerance is, however not intended to
cover any additional requirements of users, or to enrich the
specifications already sanctioned.
Administrative approval is then accorded by the CFA to the
execution of the service at the cost shown in the approximate estimate.

1. Amended Vide Para 19 DWP. G of I, Min of Def. letter No.

95533/POL/CSS/ E 2 (WPC/687/DO-II/D(W-I) dated the 17th June 1986.
 56

130. Engineer authorities will not be required to prepare approximate

estimates until the necessity for a work has been accepted by the CFA, nor
to prepare detailed designs and specifications until administrative approval
has been accorded.

131. Where a number of services in a station or area are necessitated by

a change of plan or policy or location of units or portions thereof, all the
services to which Government is thus committed will be considered as one
project.
Where, however, a project has not been rendered necessary by any
of the reasons stated above, any item of the project which does not commit
Government to the completion of the whole project may be given separate
administrative approval e.g., the erection or purchase of each bungalow in
a station, due to shortage of accommodation, may be separately treated.
All projects beyond the powers of approval of the authorities in
Table A will be submitted for sanction of the G of I. Once the necessity
for a project has been accepted by Government, phases of the project may
be submitted for approval of the CFA separately in the order of urgency of
construction.
Except as stated above, no project will be split up merely to bring
it within the powers of a sanctioning authority (see also para 204).

132. Proposals which involve the acquisition, exchange or

relinquishment of any immovable property or any interest therein (except
as laid down in para 161); or the return to military occupation of land
vested for management in the Cantonment Board, require the approval of
the G of I.

133. Where it becomes necessary to acquire land or other immovable

property for a project, the cost of acquisition, together with the cost of
erection of boundary pillars, where necessary, will be included in the
approximate estimate for that project.

134. Where temporary accommodation is to be built on hired land,

initial compensation payable, if any, and the first year’s rent will be
included in the approximate estimate. These charges will form part of the
cost of the project for purposes of determining the financial authority
competent to sanction the work. The sanction for the project will
constitute the authority for the hiring of land (see para 614).

135. Rules for the acquisition and relinquishment of lands and buildings
required for Defence purposes are contained in the Military Lands
 57

Manual-ACR Rules 1944 and Instructions for Purchase or Sale of

Immovable Property on behalf of Government. Action will be initiated by
the Service authorities concerned but the responsibility for carrying out the
acquisition or relinquishment vests with the Directorate General Defence
Estates. All payments-initial, recurring and terminal-will be arranged by
the Directorate General Defence Estates through funds placed at its
disposal, except that where the property is acquired as part of a project,
funds will be allotted to the MES in the first instance.

136. The MES responsibility in respect of acquisition or relinquishment

of immovable property is restricted, in the case of buildings, to the taking
and handing over and, in the case of land, to the erection of boundary
pillars and the preparation of maps.

137. All acquisitions of lands and buildings and the relinquishment

thereof, within the enclaves of Delhi/ New Delhi and Shimla, are the
responsibility of the Ministry of Urban Development of the G of I.

Administrative Approval

138. Administrative approval will be conveyed by a letter specifying

the source from which funds will be provided. It will also state whether
the work is authorised or special, if authorised, the authority will be
quoted and if special, the reasons for approval will be stated except where
the G of I is the CFA.
A copy of the letter according administrative approval, together
with a copy of the approximate estimate, will be sent to the PCDA/CDA
concerned and to the engineer adviser of the CFA, who will issue such
technical instructions as may be necessary.

139. The engineer officer responsible for the execution of the work will
maintain, under the supervision of his AAO GE a Register of Approvals to
Works (IAFW-1816) to record all administrative approvals and technical
sanctions for works.

140. If changes or additions become necessary through revision of

scales or establishments, or for other administrative reasons, a
supplementary estimate will be prepared and administrative approval
accorded, by the CFA competent to accord administrative approval to the
entire work (including both original and supplementary estimates). When
according administrative approval in such cases, the CFA will certify that
 58

the supplementary estimate has been necessitated by purely administrative

reasons.

141. When it is anticipated that due to technical reasons, the

expenditure is likely to exceed authorised limits, a revised estimate will be
prepared and revised administrative approval obtained (see para 195.)

142. If an approved work is not commenced within five years of the

date of administrative approval, fresh approval must be obtained.

143. For minor works, administrative approval is accorded on the basis

of an indication of cost, but for works costing more than Rs. 50,000 the
authority concerned may order an approximate estimate to be prepared.
1
No approximate estimate is required for works costing up to
Rs. 50,000.

144. All proposals for special repairs will be submitted for acceptance
to the engineer authority competent to accord technical sanction to the
work. Approximate estimates will then be forwarded through Staff
channels to the CFA for approval of the work and allotment of funds. For
temporary buildings, an indication of cost will take the place of the
approximate estimate.

145. In the case of services other than original works and special
repairs, the Schedule of Demands is the only estimate of cost. An
allotment given on this basis implies administrative approval to the
execution of services to that extent and no further administrative approval
is required. No administrative approval is required for the payment of
general charges, and MES Officers will exercise full powers of making
payments within their allotments, provided that the charges are authorised
by regulations or by orders of the CFA.

Demands for original works.

146. Demands for original works may be initiated by the user, the
engineers or by the Staff at any level, and will be submitted with rough
costs on a ‘not exceeding’ basis for acceptance in principle by the
competent administrative authority as prescribed by the QMG. In the case
of large projects involving location of units or establishments, a ‘user’s
1 Previously amended vide GOI, MOD No. B/0 1247/O3W (Policy)/1159/SO-II/
D(W-l) dt. 11-7-74.
 59

reconnaissance’ may be ordered by Army or Command HQ with a view to

ascertaining the suitability of the site and producing an outline project.

147. In all cases requiring the acceptance in principle by the QMG, the
demand will be routed through the Director concerned to ensure that the
technical requirements of the Services are correctly provided for and that
the proposal is complete in every detail. It will also be ensured that any
items not covered by specific authority have the approval of the Integrated
Finance before acceptance in principle is accorded.

148. If the demand for a major work is accepted in principle, a recce

board, where necessary, will be convened to determine the layout and to
draw up a statement of case to enable the CFA to weigh the urgency and
necessity of the project. It will also examine the scope of the project in
sufficient detail to enable the engineers to give an indication of cost and
prepare an engineer appreciation.
Recce reports will be submitted to the CFA empowered to accept
necessity for the work.

149. When the necessity for a project has been accepted, a siting board,
where necessary, will be convened to draw up a detailed layout plan and
prepare an approximate estimate of cost.
Should the board consider that the proposals of the recce board
require such further modification as would entail an increase of 25 percent
or more in the indicated cost, this will be reported to the authority who
accepted necessity for the project before the board proceeds with its
examination.
If a proposed site encroaches on, or in any way affects civil or
railway department roads, lands or interests, the consent of the authority
concerned will be obtained by the Commander Area/Div.

150. Recce and siting boards will be convened and will function in
accordance with instructions issued by the QMG from time to time. The
composition of these boards will depend on the size and importance of the
projects and will be such as to enable every aspect of the problem to be
appreciated. Advisers from the various departments and services
concerned will normally be nominated as members of these boards.
The concurrence of all departments and services affected will be
obtained during all stages of the proposal and will be eventually recorded
in writing, when desirable, upon the final layout plans.
 60

151. Notwithstanding any of the foregoing rules, proposals for works,

where the location and requirements are firm and in accordance with
Government policy, may be submitted together with the approximate
estimate, statement of case and engineer appreciation, for approval by the
CFA.

152. Blank.

153. A programme of works to be executed during a financial year will

be drawn up by Army HQ well ahead of that year (see Appx. B) in order
to afford adequate time for technical planning. This programme will form
the basis of the forecast estimate/budget estimate for new major works
for the year to which it relates.

154. In the case of minor works, the competent authority will either
approve the execution of the service if he can provide the funds from those
at his disposal, or will order it to be kept pending and placed on the
Register of Minor Works (see para 223).
If he has no funds available and the service is of such an urgent
nature that, in his opinion, it cannot be delayed until he obtains funds in
the ordinary course, he will forward the demands to higher authority, with
the request for special allotment.

Re-appropriation of Buildings

155. Re-appropriation means the use of a group of buildings, a building,

or a portion thereof for any purpose other than that for which it was
constructed. Re-appropriations may be temporary or permanent and may
be intended either for an authorised or for a special purpose.

They will be dealt with as under:-

(a) A reappropriation entailing no alteration and no cost.
Such reappropriations may be approved in writing by any
of the authorities given in Table A irrespective of the capital value
of the building involved. All sanctions accorded by an authority
lower than the Commander Area/Div will be reported to him.
Permanent reappropriations will be initiated by the unit
concerned on IAFW-1831 and on approval, necessary amendments
to the Register of Buildings made by the GE.
 61

Sanctions for temporary reappropriations will specify the

period for which the approval will remain in force and must be
renewed as required. No IAFW-1831 is necessary, nor will the
particulars be recorded in the Register of Buildings.

(b) A re-appropriation entailing alterations and expenses.

This will be initiated on IAFW-1831 by the unit concerned
who may obtain the advice of the local MES authorities on the best
methods of adaptation, and sent to the local commander who, if he
accepts the proposal in principle; will ask the local MES
authorities for the approximate cost.
The powers of sanction in respect of reappropriations
involving expenditure will follow the limits laid down for
acceptance of necessity in Table ‘A’, but reappropriations will not
be sanctioned unless funds are available.
All sanctions accorded by an authority lower than the
Comdr Area/Div will be reported to him.
Each sanction will state whether the reappropriation is
permanent or temporary, and if the latter, the period for which it is
to remain in force. It must be renewed as required and the
particulars, including expenditure, will be recorded in the Register
of Buildings.
(c) Sanctions to reappropriation will be communicated to the
CDA and the GE concerned.
(d) Reappropriation involving increase in scales or introducing
a new practice require the sanction of the Government of India.
Reappropriation of MES Inspection Bungalows will be done under
Government Orders (Provided the E-in-C furnishes a certificate
that the Inspection Bungalows is no longer required as such).
Minor increase in scale up to 5% of the authorised areas, which are
inevitable due to constructional reasons will not, however, require
Government sanction.
(e) Re-appropriations included in an administrative approval
will not be approved separately on IAFW 1831. The particulars
including expenditure will be recorded in the Register of
Buildings.

156. The re-appropriation of available military buildings for rent free

use as places of worship may be sanctioned under para 155 provided:-
(a) G of I will not be faced with a demand for new construction
at some future date as the result of such reappropriation;
(b) no structural alterations are involved;
 62

(c) the buildings will be relinquished when required for any

other purpose.
(d) no religious body will ever acquire any permanent rights
whatsoever over the accommodation; and
(e) no building is at any time dedicated.

Disposal/Demolition of Buildings

157. The decision as to which camps/building are surplus to Defence

Services requirements rests with the administrative authorities.

158. When buildings on Cantonment land or on Ministry of Defence

lands outside Cantonments are required to be disposed of in situ, i.e., when
both land and buildings are surplus, disposal will be carried out by the
DGDE.

159. Disposal of buildings for demolition and site clearance only i.e.
when the land is not to be disposed of, will be the responsibility of the
MES as in the following cases:-
(a) Where Government buildings on MES books are surplus or
have fallen into a state of disrepair rendering them unsafe, and are
located on lands within Cantonments or on Ministry of Defence
lands outside Cantonments.
(b) Where assets are created by Government within the
precincts of hired buildings and lands.

160. The agency responsible for the disposal of buildings will also be
responsible for the disposal of any surplus furniture and stores, not worth
removal, lying on that site.

161. The demolition or sale of any building, etc., for demolition will be
sanctioned on a Demolition Statement (IAFW-1819) by the CFA in
accordance with the powers given in Table A, before disposal action is
taken.
The book value of each building (including subsidiary buildings)
will be taken separately and not the total book value of all buildings, in
order to determine the authority competent to sanction a demolition
statement.

162. In an estimate for reconstruction, administrative approval to the

execution of the service is authority for any demolition involved
irrespective of the value of the buildings to be demolished.
 63

163. The powers of MES officers to dispose of surplus buildings

sanctioned for demolition are given in the Table B.

164. Disposal of surplus buildings for demolition and site clearance

may be carried out by public auction, contract or departmental labour as
described in the following paragraphs.

165. Disposal by public auction is the normal method. Auction sales

will be conducted by auctioneers appointed for each district by the CWE
in respect of properties (including furniture and stores lying on site and not
worth removal) of MRP value not exceeding Rs. 5 lakhs each and for each
Zone by the CE Zone for properties exceeding this value.

166. Minimum Reserve Price (MRP) will be fixed on the merits of each
case by the engineer officer competent to approve the disposal of the
assets as a whole (including surplus furniture and stores lying at site)
under Table B Item 6 (a).

167. The E-in-C and the CE Zone have full powers to accept any offers
obtained in auctions which are less than the MRP for disposals within the
powers of lower engineer authorities and up to 10 percent below the MRP
for disposals within their own powers.
Offers below 10 percent of MRP in respect of disposals within the
powers of the E-in-C may be accepted by him with the concurrence of
Ministry of Finance.
Reasons for the acceptance of bids below MRP will be recorded by
the authority accepting them.

168. Auction sales will be supervised by the GE or a gazetted officer

representing him and an officer from a local unit or formation or Staff
nominated by the Station Commander.

169. Where reasonable bids have not been secured at an auction or

reauction, contracts for demolition and site clearance on a competitive
basis may be accepted by an officer under his powers of acceptance on
contracts as laid down in Table B, with the approval of the engineer
officer competent to approve the disposal.

170. If for administrative or security reasons it is undesirable to employ

a private agency for the work, demolition may be carried out by
departmental labour.
 64

171. The cost of demolition will be included in the estimate for a work
or sanctioned as an independent work as the case may be. Any proceeds
from the sale or demolition will be dealt with as laid down in para 828.

172. A demolition Certificate on IAFW-2201 will be submitted in

support of bills in which charges for demolition appear.

173. Necessary corrections to the Register of Buildings and record plans

will be made on the completion of any demolition, (see para 380 et seq).

174. Blank

Transfer of Property

175. The Transfer of Property such as buildings, roads, installations,

etc., between departments and services of the Ministry of Defence require
the sanction of the G of I and will be free of charge.

SECTION 10-FINANCIAL CONTROL

General Principles
176. Financial control ensures that:-
(a) the total estimate for each service is not exceeded beyond
permissible limits :
(b) no expenditure or liability is incurred until funds to meet it
are available (but see paras 14, 15 and 183);
(c) the funds are expended on those duly authorised services
for which they are allotted and on no others; and
(d) the funds allotted in any year, and available under any head
or sub-division of that head, are not exceeded.

177. Funds for engineer services are provided under the various budget
heads and sub-heads shown in Appx C.

178. When engineer services are carried out by the CPWD or any other
agency on behalf of the Defence Services, Funds are provided in the
Defence Services Budget.
 65

179. 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 a rush
of expenditure at the end of the financial year. Before deciding upon the
programme of new major works for the year, the capacity for expenditure
of each Command should be considered and allowance made for the time
that will be taken in planning, concluding contracts, etc. Once a work has
been commenced, it should be completed as rapidly as possible, with due
regard to economy, as available funds will be better used in this manner
than in commencing new works.

180. After the 15th of November no allotment of funds will be made for
any new major work not included in the current year’s programme unless
the work can be entirely financed during that year or unless it be on
grounds of urgent military or medical necessity. New major works from
the next year’s programme may however be taken in hand against
anticipated surrenders in the current year.

181. Funds must be definitely allotted to each service before execution

is commenced (but see paras 14 and 15). As allotment can be authorised at
any time before but not after the expiry of the financial year, and is
intended to cover all the charges, including the liabilities of past years, to
be paid or adjusted, during that year. After the close of the financial year,
any unspent balance lapses.
No funds will be spent uneconomically merely to prevent them
from lapsing.

182. Funds which are not required for the purpose for which granted, or
which have otherwise become available, and which are not required to be
transferred for other purposes for which they may be used under rule, will
be surrendered as soon as they become available.
By the 1st of February all funds which it is anticipated cannot be
spent economically during the current year must be surrendered to Army
HQ, and any anticipated excess which cannot be met by transfer must be
reported to Army HQ with an explanation.

183. In order that full advantage may be taken of a twelve months

building season, liabilities for payment in the next financial year may be
incurred on minor works and maintenance services, during the last
financial quarter, upto the average quarterly appropriation for current year,
without any allotment of funds. In the case of a major work in progress,
liabilities may be incurred upto the amount shown in the FE/BE or
 66

Rs. 15 lakhs whichever is less. The restriction upto 15 lakhs, does not,
however, apply to major works in progress, which are executed by Lump
Sum Contracts.

184. Lump Sum appropriations are provided in the budget for minor
works. From these, bulk allotment will be distributed to Commands who
will make sub-allotments to Areas/Divs. and they in turn to Sub
Areas/Brigades. No Lump Sum allotment will be made below these
formations except with the sanction of the GOC-in-C.
Allotments for individual minor works will be made sufficiently
early in the financial year, normally not later than 30th September.

185. Appropriations under Sub-heads B to F of Minor Head 111-Works

and Sub-Head K of Minor Head 104 are administered by the MES
authorities under the orders of the QMG and GOC-in-C.
Lump Sum allotments under Minor Heads 104 and 111 will be
made down to divisions and sub-divisions under the various detailed heads
of expenditure.

186. Bulk allotments are made separately to commands in respect of

special repairs and allotments made by them for individual projects.

187. The CE/CWE will maintain in a Register of Appropriation (IAFW-

2224), a record of all allotments received by him, of all modifications
made thereto, and of all allotments made by him to CWE/GEs. A similar
register will be maintained in the office of each GE showing allotments
received from the CWE and allotments made to sub-divisions. This
register will be maintained under the supervision of the AAO.(GE).

188. Blank.

Transfer of Funds

189. Transfer of funds may be carried out as under :-

(a) By the QMG/Equivalent appt in other services
between one major work in progress to another major work in
progress and between one major work (whether in progress or
new) to a new major work if the latter is administratively approved
and is included in the year’s works programme. Transfer to a new
major work which is not included in the year’s works programme
is also permissible provided it is administratively approved and
 67

its cost does not exceed Rs. 5 lakhs. No other transfer of funds is
permissible.
(b) By the GOC in C/Equivalent appt in other services.
(i) between the maintenance Sub Heads B and C
excluding transfers between ordinary repairs and special
repairs;
(ii) between one major work in progress and another
major work in progress;
(iii) between one new major work to another new major
work so long as the latter has been administratively
approved and released for execution by CFA;
(iv) between a major work in progress and a new major
work provided the latter is administratively approved and
its cost does not exceed Rs. 15,00,000.

190. The following are the powers of MES authorities for the transfer of
funds which will be exercised on behalf of the Commanders concerned.
CEs may re-appropriate between the two maintenance Sub Heads
B and C, excluding the detailed heads for special repairs. Transfers may,
however, be made by them between the ‘Special Repairs’ detailed heads
of Sub-heads B and C.
CEs and CsWE are authorised to exercise full powers of
reappropriation, within the funds placed at their disposal, between the
detailed heads under each of the Sub-Heads B, C and D, except that no
reappropriation is permissible between the detailed head ‘Special Repairs’
and any other detailed head.
These reappropriations may only be carried out provided that
(a) authorised percentages for maintenance, etc., where laid
down, are in no case exceeded; and
(b) all reappropriations made by CEs and CsWE are reported
to Army HQ or equivalent HQ of other services before 1st
March at the latest. No reappropriation will be permissible after
this date.
The CE is authorised to transfer funds placed at his disposal for
maintenance of roads under Sub-Head B and for repairs to vehicles under
Sub Head E from one GE’s division to another, irrespective of the fact that
the authorised maintenance cost per kilometre/vehicle may be exceeded
thereby.

191. All transfers and allotments affecting major works or transfers

between budget sub-heads will be reported immediately to the
QMG/Equivalent appointment in other services.
 68

192. A transfer within the appropriations of the year can be sanctioned

at any time during, but not after the expiry of the year. IAFW-1832
(A and B) will be used for this purpose.

Savings and Excesses

193. The final cost of any service may exceed by not more than 10
percent the amount approved by the CFA for that service and expenditure
may be incurred up to that limit. No action will be taken to exceed beyond
the permissible limit the amount originally approved until receipt of orders
from the CFA (see paras 140 and 141)
When the scope of a service is reduced for administrative or other
reasons, the administrative approval need not be revised but the approved
amounts for the abandoned items of the service and the total approved
amount will be reduced accordingly by the CWE (or GE in the case of
items not exceeding his powers of technical sanction). Details of the
reductions will be sent by the GE to the PCDA/CDA and all concerned.
In the case of a project costing Rs. 1 lakh or more, when the
amount of the accepted contracts reduces the cost of the project as a whole
below the administratively approved amount by more than 15 percent, the
approved amount for that project will be reduced by the amount exceeding
15 percent by the CE/CWE within whose technical powers the work falls.
Details of the reduction will be sent by the GE to the PCDA/CDA and all
concerned. The amount of 15 percent retained by the CE/CWE will be
used to cover variations in cost due to technical reasons.

194. The original and any supplementary estimates (see para 140) will
be treated as a single service for the purpose of dealing with excesses and
savings under para 193.

195. When an excess beyond the permissible limit referred to above,

which cannot be met by savings on other items occurs or appears likely to
occur on account of technical reasons, a report will be made at once to the
engineer adviser of the authority who approved the work. If there is still
time to curtail or modify the work, his orders should be obtained.
If no modification is ordered, a revised estimate will be prepared
and revised administrative approval of the CFA obtained. If the excess
comes to light at such an advanced stage as to render the submission of a
revised estimate purposeless, it should be referred at once to the CFA for
sanction with an explanation of the reasons for the excess. Tolerance will
be applicable for the revised estimate if the work is in progress.
 69

However, no, excess is allowed on revised AEs based on completion

cost. Should fresh circumstances arise which render it necessary to
exceed it, another revised estimate will be submitted.
A revised estimate should be so drafted as to show clearly the
progress on each item of the project, the comparison between the original
and revised figures and also the reasons for the excess.

196. Subject to the observance of the broad principles referred to in para

176, no audit objection will be raised on account of want of or excess over
allotment-
(a) if the expenditure on a work in progress does not exceed
Rs. 5000.
(b) if the expenditure in excess of the allotment for a work, or
of an allotment to a sub-division in respect of a detailed head of
maintenance and other heads, does not exceed Rs. 5000 or 5 per
cent of the allotment, whichever is less.

FE/BE

197. The rules for the submission of FE/BE are contained in Appx. B.

198. Blank.

SECTION 11-TECHNICAL CONTROL

General Principles

199. Technical control of all works in respect of the Army, Navy, Air
Force, Coast Guard, DRDO, DAD, Ordnance Factories, etc is vested in
the Engineer-in-Chief and is exercised through Chief Engineers and the
engineer executive.

Technical control ensures that

200. (a) the designs and specifications are in accordance with

Government policy and sound engineering practice, and fulfil the
object in view with the least expenditure of funds, and generally
that the utmost economy is observed consistent with good
workmanship and materials;
(b) the estimate represents the probable cost of the execution of
the work and all its accessory and consequential service as
accurately as is possible at the time it is prepared;
 70

(c) the materials for, and the execution of, the work are in strict
accordance with the plans and specifications;
(d) all payments to contractors and employees correctly
represent the services rendered (i.e., work done and stores
supplied) in accordance with the contract or other agreement under
which these services have been rendered; and
(e) the accounts are correctly kept and the expenditure
correctly allocated in accordance with these Regulations.

Technical Sanction

201. The powers of engineer authorities for according technical sanction

to works services are given in Table B.

202. Costed Schedule of Works will be prepared and technically

sanctioned by the competent engineer authority before tender documents
are issued. The technical sanction will include an anticipated contractor’s
percentage based on the engineer officers appreciation of market trends.
In the case of works carried out by specialist firms on their own
designs, technical sanction will be accorded on the basis of the accepted
design on receipt of tender but before acceptance of the contract.
The technical sanction accorded to costed schedule will be revised
only if it is altered:-
(a) because of engineering/technical reasons, such as changes
in designs, specifications, drawings etc. Revision will not,
however, be necessary if such variations are sanctioned by the
authority competent to revise the Technical Sanction before
Deviation Orders or amendments to contract are issued under the
provisions of the contract. However, such competent authority may
on his own responsibility delegate his powers of revision of
Technical Sanction to the authority issuing Deviation Orders for
the specific purpose.
(b) on account of revision of administrative approval if the
variations are not already covered by sanctions to deviation orders
or amendments to the contract, vide (a) above. Revision will not,
however, be necessary where the variation is due to non-technical
reasons, such as difference in Cost of stores, or where the
percentage in the accepted contract differs from the anticipated
percentage provided in the costed schedule.
(c) for the reasons that the original technical sanction is found
to have been based on inaccurate estimation initially.
 71

In cases, however, where scope of work is changed due to

administrative reasons, the technical sanction will be issued before such
items are actually executed.

203. Costed schedule of Works will be in strict accordance with the

administrative approval so far as scope of work and scales are concerned.
The engineer officer competent to accord technical sanction to a
project may, wherever necessary, deviate from specifications shown in the
approximate estimate provided that

(a) the deviations are necessitated by engineer reasons and are

not such as to alter the scope of the work;
(b) there is no serious departure from authorised general
specifications; and
(c) the total cost of the project as administratively approved is
not exceeded beyond permissible limit.

204. Costed Schedules of Works may be sanctioned for the project as a

whole or for sub-projects. Large projects may for convenience of
planning, siting and execution be broken into sub-projects. The term “sub-
projects” is applied to a distinct self-contained unit of the project if the
unit is sufficiently large or important to be kept distinct for purposes of
planning, siting and execution. Further any self-contained external service
may be treated as a sub-project.

205. The engineer officer competent to sanction the project as a whole

is technically responsible for the project and for ensuring that the amount
of the administrative approval is not exceeded beyond the permissible
limit. He may delegate authority, at his discretion, to local engineer
officers to accord technical sanction to sub-projects which he orders them
to plan locally within the limit of their powers for technical sanction.
When delegating such authority he will lay down in each case, the total
sum up to which technical sanction may be accorded, which sum will not
be exceeded without the prior sanction of the delegating authority. Copies
of such delegation of powers will be forwarded in all cases to the
PCDA/CDA concerned.
CEs and CsWE are authorised in exceptional circumstance to
increase the power of any officers subordinate to officer by name to
the extent may consider necessary within their own limits for
technical sanction of design and acceptance of contracts. Sanction for
enhanced power are given by name to the officer for a definite period
in exceptional circumstances.
 72

205A. In the case of technical sanction amount for the whole project
is likely to exceed the amount available in the Administrative
approval amount including tolerance limit of 10% but without any
change of scope of the project, then the technical sanction can be
issued to enable taking tender action, subject to stipulation to be
recorded in writing, that the raised administrative approval is being
obtained and that no financial commitment will be made until the
revised administrative approval or financial concurrence is received.

206. In the case of works carried out by agencies other than the MES,
the normal procedure in force in the agency concerned for according
technical sanction will be followed (but see paras 293 and 296).

207. Copies of costed schedules for projects or sub-projects technically

sanctioned by the competent authority, will be forwarded to the
PCDA/CDA concerned. In the case of works estimated to cost over Rs.15
lakhs, copies will be forwarded to next higher Engineer authority.

208. Works ordered on requisition (IAFW-1823) will be technically

sanctioned on the requisition itself; no separate cost schedules are
necessary.
1
Technical sanction will be accorded to estimates for the purchase
of T&P. In the case of repairs and maintenance of T&P, no technical
sanction will be accorded for works costing less than Rs. 50,000/-.
However a certificate will be endorsed on the repair orders costing less
than Rs. 50,000/- that cost of repairs ordered is less than 50% of the
replacement cost of the equipment.
In the case of works estimated to cost less than Rs. 50,000/- the
preparation of schedules of works may be dispensed with.

209. Blank.

210. Blank.

1 Substituted vide CS No. 82/VIII/89.

 73

CHAPTER
IV WORKS SERVICES
SECTION 12-GENERAL

General

211. The MES carry out works services for the Army, Navy, Air
Force, Ordnance Factories, Military Farms, R & D organisation,
Quality Assurance organisation, Rashtriya Rifles, NCC, DRDO, DAD
and Coast Guard in accordance with the rules laid down in these
Regulations and under separate heads of expenditure as detailed in
Appendix C. Rules of procedure specific to Farms, Ordnance Factories,
Navy and Air Force are given in Appendices D,E,F and G respectively.
In certain cases, the MES may entrust works services to the PWD,
Railways, Port Trust, Municipalities or other local bodies.
The MES may also be called upon to carry out works on behalf of
Civil departments as agency services and deposit works for public bodies
or private persons.

212. For budgetary purposes works services are divided as under:-

(a) Capital Works –Major Works which create capital assets.
(b) Other works and Maintenance Services.
In the case of Farms and Ordnance Factories, however, minor
works are also classed as Capital Works.

213. Capital Works for the Defence Services are financed from Major
Head 4076–Capital Outlay on Defence Services. Funds for other works
and maintenance services are provided from Major Heads–2076, 2077,
2078 & 2079 for the Army, Navy, Air Force Ordnance Factories
respectively.

214. All services carried out for the Navy and Air Force and all agency
services and deposit works are subject to the levy of departmental charges
in accordance with Table H. In the case of the Navy and Air Force, these
charges are adjusted centrally (see Appendices F & G).
 74

Departmental charges are not levied on any work carried out for
the Army, except that in the case of Farms and ¹[Ordnance Factories],
such charges are reflected in their production and factory accounts
respectively.

215. No additions or Alterations of either a permanent or temporary

nature shall be made to any military building at private expense without
the approval of the authority within whose powers of administrative
approval for normal works the amount of the work falls. Such additions
and alterations will be executed through the agency of the department
responsible for its maintenance under the prescribed rules and, on
completion, will be treated as forming part of the building concerned.

216. Rules governing the construction at private expense of permanent

or temporary structures on military lands in cantonments are contained in
the Military Lands Manual.

217. Blank.

218. Blank.

219. Blank.
1 With effect from 01-4-87 the expenditure on Ordnance Factories is accounted
for under separate Major Head 2079. This calk for a similar adjustment of
departmental charges.
 75

SECTION 13–SERVICES CHARGEABLE

TO MINOR HEAD 111-MAJOR HEAD 2076

General

220. The succeeding paras relate to the various heads of expenditure for
works and maintenance, etc. for the Army. The rules contained therein
apply equally to the corresponding heads of expenditure for the Navy, Air
Force, Ordnance Factories and all other Services (See Appx. C)

Sub-Head A-Works

Detailed Head (a)-Major Works

221. Major works which do not create capital assets are financed from
this head.

Detailed Head (b)-Minor Works

222. To this head is charged the expenditure on all minor works. Works
costing up to 1[Rs. 10,000] may, at the discretion of the CWE/GE (Indep)
be treated as repairs. The CWE/GE (Indep) may delegate all or a portion
of his powers under this paragraph to GEs or outstation AEEs by name.

223. A record of minor works, the necessity for which has been
accepted, will be maintained by the appropriate administrative authorities
and their engineer advisers in a register of services awaiting execution.
This will show separately works which are within and beyond the
competence of the Commander concerned (See para 154). The works will
be arranged in order of priority, keeping in view the anticipated allotment
based on the average appropriation for the two previous years. The register
will be reviewed periodically and items, the necessity for which no longer
exists, will be removed under the orders of the authority who originally
accepted them.

224. Blank.
1 Previously limit raised to Rs 2500 vide E-in-C No: 97508/E2 (WPC) dt. 70.9.82.
 76

Sub-Head B – Maintenance-Buildings,
Communications, Etc.

Detailed Head (a)–Buildings

General

225. To this head is charged, irrespective of cost, all petty repairs and
periodical services to buildings, internal water and electrical systems,
internal approach roads and to all other accessory services which
contribute to the capital cost of the buildings (see also para 927).
Buildings forming part of an E/M installation are maintained from
Sub-head C (see para 255).
1
226. To this head will also be charged the cost of renewals to a building
or group of buildings amounting to Rs. 1,50,000/- or less. Where,
however, the estimated cost of renewals exceeds Rs. 1,50,000/- it will be
budgeted for under Detailed Head (d)—Special Repairs (see also para
248).
The GE will be the competent authority for the grouping of
buildings for this purpose.

227. A renewal is the replacement of the whole or a major part of a

definite portion of a building or other structure, e.g., the replacement of
the major portion of a roof or a majority of the doors or windows. Minor
replacements will be classed as petty repairs.
The replacement of a fitment or portion of a building by one of a
better class is an original work, if the existing fitment or portion of the
building is still serviceable; but is a maintenance service if it is worn out
and requires replacement in any case. At the time of replacement, the
external finishes may be provided to a better class as per site
requirements out of maintenance funds.
If a building requires to be entirely rebuilt or built on existing
foundations, it will be treated as a major or minor work according to the
amount of the estimate.
In case of any difference of opinion, the CWE’s decision as to
whether a particular work should be classed as an original work, renewal
or petty repair shall be final.
1 Previously the amount of special repairs enhanced from Rs. 20,000/- to
Rs. 50.000/- vide GOI, MOD No. 89311/POL/E 2W (PPC)/4912/93/D (Works) dated
21-01-99.
 77

228. Amendments to the capital cost of all buildings borne on the

Register of Buildings (see para 380 et. seq) will be made when the effect
of improvements or additions is to enhance the rentable value.
In calculating the addition to be made, credit will be taken for the
cost at current rates of any portion of the original structure which has been
demolished or replaced.
Changes in capital cost up to Rs. 15,000 in respect of all buildings
and those due to renewals costing Rs. 60,000 or less to temporary
buildings, will be disregarded.

Periodical Services

229. These comprise the external and internal painting, lettering, lime
washing, distempering, staining, tarring and oiling of buildings, etc.,
required from time to time to keep them in serviceable condition. The
normal intervals and variations prescribed are shown in Table G. These
may be reduced by the prior sanction of the CWE, but any extension
thereof may be sanctioned by the GE. The GE will decide the
periodicity and the number of coats of internal/external paint, etc,
necessary in all cases, depending upon manufacturers’ instructions
and low/heavy rain fall areas.

230. The GE shall maintain and keep upto date the Periodical Services
Measurement Books (PSMB) IAFW 2265, in respect of all permanent
buildings, etc., in his Division. These PSMBs will form the basis of bills
of quantities for such services, as also the basis of payment for any
periodical services executed by the TC.

Maintenance by Units

231. Unit Commanders may, with the approval of CsWE, be allowed to

carry out white-washing and tarring of walls in unit lines under their own
arrangements. Colour-washing within colour limits as approved by the
MES may also be similarly allowed.
GEs are empowered to issue materials to Unit Commanders for
this purpose, on the understanding that work is carried out by the soldiers
themselves. The cost of such materials will be adjusted against the
maintenance estimates concerned. Employment of contractors by units for
this purpose is not permitted. The work will be approved at the time of
quarterly inspections by a representative of the MES.
 78

Procedure of Maintenance

232. The necessity for repairs and maintenance services is ascertained

through–
(a) Demand Register (IAFW-1805).
(b) Periodical inspections, (para 73).
(c) Other inspections by GE, AEEs and JEs.
(d) Urgent Requisition (IAFW-1817)
(e) Inspections reports made by superior authority (Area
Commander, CWE, etc.)
The above procedure is equally applicable to all other Services also.
233. A demand register will be maintained by the Quartermaster of each
unit in which all necessary repairs will be entered as they arise. In the case
of married quarters on the Station Pool, a similar register will be
maintained in the office of the SSO. Entries in this register will be noted
from time to time by a MES representative and petty repairs carried out.
The remaining items, together with the points noted during periodical and
other inspections, will form the basis of the repair programme. Interim
requisitions should be made for only very urgent repairs.
234. On scrutiny of demands the SDO will strike out any service not
chargeable to Government or involving a new service or reappropriation.
He will also strike out from urgent requisitions any repair which is not
urgent and will notify the requisitioning officer accordingly.
Detailed Head (b)-Military Roads.
235. The construction and improvement of military roads in
cantonments and military stations are authorised works.
236. For purposes of construction and maintenance, roads inside
cantonments are classified as follows-
(a) Military Roads (including roads for Air Force, Navy and
Ordnance Factories)–These are roads required for purely military
purposes (e.g. those within depots, unit lines, etc., and those
leading from depots, unit lines, etc, either to the railway station or
to the main cantonment roads or lines of communications of the
country). Such roads are maintained from Defence Services
Estimates.
(b) Civil Roads (Central or State Government, Municipal or
District Board)–These are such sections of the civil network of
roads which happen to pass through a cantonment but are required
 79

for civil purposes independently of the existence of the

cantonment. Such roads are maintained from civil funds.
(c) Cantonment Roads. These are roads required primarily for
the convenience of residents in cantonments. The use of such roads
by troops on duty will not cause any claim for consideration as
military roads. Such roads ate maintained from cantonment funds.

237. No existing road in a Cantonment may be closed (except for

repairs) and no new roads opened without the approval of the GOG-in-C.

238. No road may be classified as ‘military’ without the approval of the

G of I. The reclassification of a military road also requires the approval of
the G of I.
239. The GOC-in-C is empowered to abandon a military road in a
cantonment within his control, which is not required for any military
purpose.
240. Roads outside cantonments or military stations are ordinarily
constructed and maintained as Civil Works, but where charged to Defence
Services Estimates in special cases, they will be handed over as soon as
possible under the orders of the G of I to the local administration for
maintenance.
241. The classification of a civil road as a road of military importance
requires the approval of the G of I. In special cases where for military
reasons it is necessary to maintain such a road at a standard higher than
that considered requisite for civil purposes, the orders of the G of I should
be obtained as to what contribution, if any, should be paid to the local
administration to cover the excess cost of maintenance.
242. Repairs and renewals to military roads, and petty additions or
improvements to protective works such as retaining walls, beams, culverts,
etc., are chargeable to this head (but see para 225).
Repairs and renewals will be carried out to military roads in the
1

plains , hills and desert Areas within the authorised maintenance rate per
2

Sq Mtr laid down by the G of I. The maintenance rate per Sq Mtr is

merely a basis for demanding funds and is not intended to imply any
limitation to the expenditure that may be incurred during the year on any
particular portion of road.
1 Amended vide CS No. 77/XII/87.
2 WEF 01-04-99, roads have further been categorised as RD1, RD2, RD3 and RD4.
 80

In the case of hill roads when it is not possible to repair the road
from within the maintenance grant, a case for special repairs to the
particular road will be submitted to the CFA for sanction and allotment of
funds. However, when extra repairs and renewals caused by subsidence of
the portion of a road or additional protective works become necessary, the
work will be carried out under para 15 and the case submitted to the CFA
for regularisation and allotment of funds. In either case the repairs,
irrespective of the cost, will be treated as special repairs and budgeted for
under detailed head (d).
Widening of roads and reconstruction of unmetalled roads to
permanent specification or of sections of roads completely washed away
or otherwise destroyed will be treated as original works.

243. A record of road metal and road surfacing materials, etc., collected
for use on roads will be maintained by the SDO in a Road Metal Register
(IAFW 1809). The verification of unusual road materials will be made
atleast once a year by an officer of JE rank.

244. The GE will maintain a Roads Register for all military roads in his
Division, showing separately for each road, the class of road and length,
expenditure on new construction and annual expenditure on maintenance.
The register will also show all bridges, culverts, drains and retaining walls.

245. The MES are not responsible for the planting or maintenance of
trees on road sides or elsewhere. Arboriculture may, however, be
undertaken by the MES if included in new projects for units or formations
or for military roads outside cantonment. On completion, the maintenance
thereof will devolve on the unit or formation and the Station Commander
respectively. Govt of India, MOD instructions on Arboriculture works
authorised as part of works projects will be followed.

Detailed Head (c) - Furniture

246. To this head is chargeable the expenditure on repairs and renewals

to furniture.
1
A renewal in the case of furniture is the manufacture or purchase
of a new article in replacement of a similar article held on charge, which
has been declared unserviceable.
1 Note for Readers: Previously, subpart 3 of Para 246 stipulated “All renewals,
irrespective of cost, are treated ordinary repairs”, because prior to issue of CS. No. 78/88 to
classification hand book, the concept of special repairs for furniture was not there. As such
detailed head (d) (3) now caters for special repairs to furniture. Hence renewals up to a
prescribed limit can only be treated as ordinary repairs.
 81

247. Rules for the maintenance of furniture are given in Chapter VIII.

Detailed head (d) – Special repairs

248. For buildings, Replacements & renewals costing more than

1
Rs.1,50,000/– under Detailed Heads (a) of Sub–Head B will be treated as
special repairs and financed from special repairs Detailed Head (d) (1)
(refer para 125).
For roads, special repairs will be booked to Detailed Head (d) (2).
For replacements and renewals costing more than 50% of the
amount of allotment for maintenance of furniture on station basis under
Detailed Head (c) of Sub-Head B are financed from special repairs under
Detailed Head (d) (3).
]

Detailed Head (e) – Miscellaneous

249. Miscellaneous items of maintenance expenditure, such as the
following are debitable to Detailed Head (e) – Miscellaneous:-
Maintenance of-
(a) Defences (para 285)
(b) Ranges (para 250)
(c) Drains (para 251)
(d) Parade and sports grounds where authorised.
(e) Perimeter and external lighting except where otherwise
ordered by the G of I.
(f) Boundary pillars (para 252)
(g) Fencing which is not included in the capital cost of a
building.
(h) Gardens where authorised (para 253)
(i) Traverses.
(j) Camping grounds.
(k) Auster strips.

250. The responsibility of the MES in respect of maintenance of ranges

is restricted to the maintenance of only those parts of the range which are
authorised for execution by the MES. Minor repairs to the earthwork of
stop butts and firing points, arising out of the use of the range will,
however, be done by the unit or units in charge (see Scales of Accn).
The custody of ranges, when in general use by troops in the station,
is the responsibility of the Stations Commander.
1 Previously, amount of special repairs enhanced from Rs. 20,000/– to
Rs. 50,000/– vide GOI, MOD No.8311/POL/E 2W (PPC) 4912/93/D (Works) dated
21-01-99.
 82

Permanent danger Notice Boards (in English/Hindi and/or the

regional scripts concerned) warning the public that firing may be taking
place at any time when red flags are displayed, will be erected at
prominent locations on all roads/tracks, leading into the ranges and at
other vantage points.
The erection of notice boards, will be carried out in accordance
with the normal works procedure.
251. Local MES authorities are governed by the provisions of the
Cantonments Act (Act II of 1924) and the rules made thereunder regarding
sanitation and matters connected therewith. The responsibility for sanitary
conservation and drainage of land inside cantonments rests with authority
in occupation or in executive management of the land, the MES being
responsible only for the military properties in the cantonment.
When a drain is an integral part of the drainage systems of lands
under more than one authority, the cost of new construction and
maintenance will be divided between the authorities concerned in
proportion to the drainage carried by the drain. The drainage from (but not
inside) the compounds of residential quarters and cantonment main drains
which run generally on Class C land are the responsibility of the
Cantonment Board (but see also Section 189 of Cantonments Act, 1924).
252. The cost of erecting and maintaining boundary pillars for
demarcating boundaries of a cantonment as a whole will be borne by the
Cantonment Board concerned. The responsibility for erecting and
maintaining boundary pillars for demarcating military land or Class A land
rests with the MES, the erection being charged to the cost of acquiring
land or treated as an original work, as the case may be.

253. The maintenance of gardens is not the responsibility of the

MES. The pay of malis authorised for the upkeep of gardens in CEs
offices is chargeable to Minor Head 104–Civilians Sub Head K–
Military Engineer Services. The rules regarding the supply of water
for the upkeep of gardens and/or compounds are laid down in
“Quarters and Rents”.

Sub–Head C– Maintenance and

Operations – Installations.

254. The budget provision under this head covers the expenditure
incurred by the MES on the maintenance and operation of installations for
the supply of water and electricity, and payments made by them to
municipalities, etc., for the supply of water and electricity at stations
 83

where there are no separate MES installations. Expenditure on the

maintenance and operation of refrigeration, air–conditioning, mechanical
sewage disposal and other E/M installations is also provided for under this
head (see also para 927).
The responsibility of the MES in respect of these installations is
given in Chapter XI.

255. The following items of expenditure are chargeable to sub-Head

C-Maintenance and Operation of Installations:-
(a) Maintenance of buildings, including accommodation for
installation staff, and other structures which form part of and E/M
installation or workshop.
(b) Petty repairs to workshops, installations and supply system
(para 258)
(c) E/M Renewals (para 259).
(d) All stores, minor spare parts, expendable tools, fuel,
lubricants, jointing and packing materials, charts for recording
meters, cleaning materials and other consumable stores, required
for the daily running and maintenance of an installation (para 274)
(e) Pay and allowances of personnel, whether permanent,
temporary or casual, employed in maintaining and operating an
installation (para 909).
(f) Payments made for water and electricity obtained from
outside sources.
(g) Telephones and cell phones for all E/M installations and
workshops (para 117).
(h) Street lights
(j) Perimeter and external lights
(k) Mechanical laundry plants, oil fired incinerators etc.
(l) Fire fighting, fire detection and fire alarm systems.

256. The following charges are not debitable to the works services
budget:-
(a) The cost of drawing water from springs, wells, etc., by
animal or manual labour and distribution other than by pipes or
ducts.
(b) Charges connected with water supply to troops on the line
of march or in training camps other than at camping grounds in
MES charge.

257. Charges on account of maintenance and operation of sewage

disposal installations, disinfectors, boilers, stand by sets, lifts etc., and
 84

expenditure on cell phones/telephones in E/M installations will be booked

against Detailed Head (e) – Miscellaneous.

258. Petty repairs cover all repairs, irrespective of cost, which may be
necessary to maintain an installation (including supply system) or
workshop in good working condition. Replacement and supply of minor
spare parts necessary for the normal maintenance of a plant will also be
classified in this category.

259. An E/M renewal may be defined as the replacement of a complete

installation, or whole of a definite portion of an installation or of a
complete unit forming part of an installation.
The following will also be treated as renewals: -
(a) Extensive reconstruction of a supply system.
(b) Increased capacity of plant or accommodation for the
installation.
(c) The substitution of superior for an inferior class of work.
When however the portion replaced is still serviceable, it will be
classed as an original work.
(d) Replacement and supply of major spare parts.

In case of any dispute, the CWE’s decision as to whether a

particular work shall be classified as an original work, renewal or petty
repair, shall be final.

260. Repairs, renewals and replacements of E/M installations and

other external utilities costing up to Rs. 2, 00,000/- in each case will be
treated as ordinary repairs and charged to the appropriate installation
under Sub-Head C. Those exceeding Rs. 2, 00,000/- will be financed from
Detailed Head (d)-Special Repairs (see para 125 of sub head B).
All alterations to the capital cost arising out of renewals of
whatever value will be entered in the Plant Record Book (IAFW-2208)
maintained for each installation (see para 903 et seq).

Sub-head D-General Charges

261. The detailed heads under this sub-head are detailed in Appx C. The
descriptions of these detailed heads indicate the nature of the items that are
property chargeable to them.

262. The following items are chargeable to Detailed Head

(f)-miscellaneous:-
 85

(a) Law charges incidental to a work or to the hiring of

accommodation or resumption of sites.
(b) Chowkidars employed on the care of vacant buildings and
property.
(c) Compensation paid under the Workmen’s Compensation
Act (para 96).
(d) Payment of commission to auctioneers.
(e) Rent for furniture taken over with a hired building

263. Rules regarding the payment of rents, rates and taxes are given in
Chapter VIII.

Sub-Head E Tools, Plant and Machinery

264. The term Tools and Plant (T & P) comprises:-

(a) General Tools and Plant.
(i) Portable machinery.
(ii) Construction plant and road making machinery.
(iii) Earth-shifting machinery and associated equipment,
(iv) Hand and machine tools and miscellaneous
articles.
(b) Mechanical Transport (See Chapter XII)
(c) Miscellaneous Equipment.
(i) Scientific, drawing and delicate measuring
instruments,
(ii) Camp equipment or furniture and equipment for
offices and Inspection Houses,
(iii) Bicycles required for use of the staff in MES
offices.
(iv) Fire-fighting equipment,
(v) E/M reserves such as ceiling fans, table fans,
refrigerators, etc., in accordance with authorised scales,
(vi) Mobile telephones for installations employees at a
scale to be fixed by the CWE.
(vii) Computers, printers, floppies, projectors
systems, photo copiers, fax machine calculator, modem
etc.

265. Expenditure on new supplies of tools and plant (initial provision or

replacement) will be accounted for under Detailed Head (a) Tools and
Plants 1. New supplies (other than Vehicles) and 2. New Supplies
 86

(Vehicles) irrespective of the cost involved except as provided for in paras

266 and 267.

266. T & P permanently required for use in only one installation,

workshop etc., will be charged off against the installation, etc. concerned
(see also paras 877 and 903).

267. Expenditure on those items of miscellaneous equipment detailed in

ground para 264 (c) required for the offices of E-in-C and CEs
Command/CEs Zones will be accounted for under Minor Head 800 ‘B’
(a) 10. (a) (see para 114) and ledgers maintained in the offices of the
CAO, Ministry of Defence and CEs Command/CEs Zones respectively.

268. General T & P will be classified as CE’s Command, CE’s Zones

CWE’s and GE’s T & P and will be held in accordance with scales laid
down by the E-in-C.
Scales for Mechanical Transport are laid down in Table J (Part I).
269. The following ledgers will be maintained in the office concerned
and by any SDO who has T & P on charge:–
(a) Tools and Plant register (IAFW-2279). All receipts and
issues, except temporary issue (vide para 271), will be entered.
(b) Distribution Ledger (IAFW-1814). This ledger will show
the distribution of all articles held on the Tools and Plant Register.

270. All charges in distribution will be supported by temporary

vouchers on IAFZ-2096. Distribution Ledgers will be checked annually
between 1st September and 1st December with the individual T & P
Registers and both parties will sign the ledgers. Vouchers will then be
destroyed.

271. Temporary issues of small articles by SDO to workmen will be

made on hand receipts and these issues will not be shown in the ledgers.

272. An Annual Tools and Plant Return (LAFW-2193) will be compiled

from the T & P Register and submitted to the CWE by the GE on 1st May.
This will form the basis for demands for funds under Sub-Head E in the
FE/BE.

273. If T & P are required for any service and the cost of providing
them cannot be met from Sub-Head E, they will be charged to the service
concerned. A separate register will be kept of articles purchased in this
 87

manner. If on completion of the service they are still serviceable, they will
be charged against Sub-Head E or transferred to another work or Division,
or sold and the service for which they were purchased will be credited
with the depreciated value so realised.
No articles will be removed from the numerical accounts on the
ground that the accounts of the work to which their cost was charged have
been closed. They will be actually transferred, sold, or surveyed off on
account of having become unserviceable.

274. Expendable tools such as picks, shovels, files, chisels, etc., will be
charged off finally to the work or maintenance head concerned. They will
be accounted for numerically in a separate register on IAFW-2279. The
service to which they were charged will be noted against each article in
the register. In the case of serviceable articles transferred for use on other
works, the proceeds will be credited as laid down in para 273.

275. When T & P are transferred from the charge of one MES Division
to another, the transfer will be without value except as laid down in
para 273.

276. Sale proceeds of T & P other than those under para 273, will be
credited to Revenue except when the sale is to another department of the
Central Government in which case the proceeds will be adjusted against
the Detailed Head Deduct–Credits from other Departments, under Sub-
Head E.
When the amount is not recovered in the month in which the
articles are sold, credit will be given to Revenue or to the budget sub-head
concerned by a corresponding debit to Sub-Head G-MES Advances.

277. The cost of maintenance, repairs and renewals of all articles is

chargeable against Sub-head E except that in the case of General T & P,
running repairs and expenses (e.g. pay of drivers, fuel, lubricants etc.)
connected with the use of such articles and the cost of overhaul, or repairs
(except fair wear and tear) will both be charged to the service concerned
and not to Sub-Head E.
In the case of load-carrying vehicles, running expenses will be
charged to Sub-Head E which will subsequently be relieved by a minus
debit to the extent the vehicles have been employed on specific jobs by
contra debit to the relevant works.
Running expenses for personnel-carrying vehicles will be charged
to Minor Head 105- Transportation Sub Head ‘A’- Travelling and
 88

Outstation Allowance. 2. Temporary duty moves- MES (including

E-in-C’s Branch & ESD).
In the case of ESDs, the cost of repairs and maintenance of all
vehicles and plant and machinery used in the operation of the Depot will
be debited to Minor Head 800 Sub Head ‘B’ (a) 15 (a)- Maintenance and
operation of ESDs.
Running expenses of personnel-carrying vehicles will be charged
to Minor Head 105- Transportation Sub Head ‘A’- Travelling and
Outstation Allowance. 2. Temporary duty moves- MES (including
E-in-C’s Branch & ESD).
With regard to load-carrying vehicles and plant and machinery, the
pay of drivers will be debited to Minor Head 104-Civilians Sub Head
K-MES (b) ESD Establishment. The cost of fuel, lubricants, etc., will be
borne by Minor Head 800 Sub Head ‘B’ (a) 15 (a)-Maintenance and
operation of ESDs.

Sub-head F-Stores

278. The cost of stores specifically purchased for a work is charged

direct to the work. The cost of stores procured for stock in Engineer Parks
and CDS/Divisional Stocks to meet demands for works, maintenance, etc.,
is charged direct to maintenance code heads.
Detailed Head 3 provides for all expenditure incurred in
connection with the maintenance and operation of Engineer Parks and
Divisional Stocks.
Stores procured for ESD stocks will be operated under Minor Head
110-Stores, Sub-Head E-Engineer Stores.
Detailed procedure is given in Chapter X.

Sub-Head G-MES Advances

279. The following items will be charged to this heads–

(a) Sales on credit (para 276 and 802).
(b) Expenditure on deposit works in excess of the amount
deposited. This form of expenditure should occur only in
exceptional cases and will be adjusted as soon as possible.
(c) Outstandings against contractors not immediately
recoverable (para 476).
(d) Expenditure in a workshop on labour and materials on an
‘Outside Work Order’ for which a corresponding debit cannot be
taken against the work, etc., concerned, during the current year.
 89

(e) Debits, the classification of which cannot at once be

determined.
(f) Recoverable debits not pertaining to the accounts of a
work.
Except as specified above, no expenditure may be debited to this
head on the ground of absence or insufficiency of sanction or allotment.

280. The record of all transactions under this head will kept by the
AAOGE in the Register of MES Advances Account [IAF (CDA-258)].

281. Transactions under this head are under the direct control of GEs.
At all times, and particularly, towards the end of the financial year the
outstandings in the Register of MES Advances Account will be carefully
watched to ensure, as far as possible, that all items are cleared and that the
account closes with a nil balance. Funds will be demanded for any items
which cannot be cleared by the end of the financial year.

282. Blank.

283. Blank.

284. Blank.
SECTION 14-DEFENCES

285. The rules regarding Defences are laid down in Regulations for the
Army, Volume 2 (1987 Edition), Appendix ‘AD’.

286. The engineer officer in charge of works of defence will submit an

annual report to the formation commander concerned regarding the
structural fitness of the work generally, and a certificate regarding
encroachments in the clearance Zone.

287. Whenever expenditure is to be incurred from military funds, or

whenever military lands or buildings are affected, proposals for new
works of defence, irrespective of cost, or for additions or alterations to
works of defence zones, costing over Rs. 20,000 or for any changes in
clearance zones, will be submitted to the Vice Chief of the Army Staff
who will obtain the sanction of the G of I.
Additions and alterations to works of defence costing not more
than Rs. 20,000 may be approved as special works by the CFA under
Table A.
 90

Expenditure on maintenance of works of defence will be charged

to Minor Head 111-Works Sub-Head B Detailed Head (d) or (e) as the
case may be (see para 249).

288. When a local administration wishes to construct a defensive work,

the entire cost of the work will, be borne by the local administration. The
responsibility for siting of the posts and obstacles will however, remain
with the formation commander concerned.

289. Estimates for works of defences will be prepared by the agency

executing the work. If the work is to be carried out by an agency other
than the MES, the estimates will be prepared in consultation with the
CWE or such other engineer officer as may be nominated by the
Commander Area/Div. or higher military authority.

290. The engineer officer concerned will inspect at work during

construction in consultation with the agency charged with the execution
and on completion, will furnish a certificate to the Comdr Area/Div.
regarding the fitness of the work, a copy of the certificate being given to
the agency executing the work.

291. Sites for buildings within a work of defence or the clearance Zone
thereof may be approved by formation commanders in accordance with
the rules contained in RA.

292. Blank

SECTION 15- EXECUTION OF WORKS

BY OTHER DEPARTMENTS, LOCAL BODIES, ETC.

293. When works are carried out on behalf of the MES by a State or
Central Government department, the normal procedure in force in the
department concerned will be followed; but before technical sanction is
accorded to a project costing more than Rs. 5 lakhs, the detailed plans and
specifications will be scrutinised by the MES from the user’s point of view
and with regard to scales.

294. Blank.

295. Rules of procedure specific to works carried out by Port Trusts and
Railways are given in Appendices H and J respectively.
 91

296. When the MES entrusts to the agency of a municipality, local

body, etc., any works services, the normal procedure for according
technical sanction in the agency concerned will be followed except that in
the case of projects costing more than Rs. 5 Lakhs, technical sanction to
Schedules of works will be accorded by the competent engineer authority
of the MES.
1
Payments made to the agency concerned in respect of such work
services will normally be treated as payment for work done by a
contractor. Where Central Govt. departments, State Governments and
Public undertakings require an advance payment to be made before taking
the work in hand, this may be done upto an amount of Rs. Five lakhs after
pre-audit by AAO GE and for amounts of over Rs. Five Lakhs after pre-
audit by PCDA/CDA. The final bills will be paid only after pre-audit by
PCDA/CDA. Where, however, the advance is required by the
Municipalities, local bodies etc. other than those mentioned above, this
will be done with the concurrence of PCDA/CDA and final bill for such
works will also be pre-audited by PCDA/CDA before payment. Any
difference between the amount advanced to any of the other agencies and
the amount actually spent will be adjusted before the accounts of the work
are closed. The advances will be compiled to Head S-Deposits and
advances and recovery/adjustment watched.

297. If lump sum payments have been agreed upon, as in the case of
maintenance of buildings, roads, etc., as a standing arrangement, the
procedure for settling the account periodically and for recording the cost
of the works may be settled with the concurrence of the PCDA/CDA and
the following conditions observed :-
(a) A certificate of work having been done in accordance with
the conditions agreed upon is placed on record by the CWE
(b) When payment is made for a number of works which are
chargeable to different budget heads, the necessary allocations are
recorded.
(c) As far as possible the liability of a year is settled within that
year.
2
298. Where it is obligatory on the MES to entrust works to an agency
for example connection for electricity, gas, water, sewage etc. advance
payment of the estimated cost of the work may be made up to the extent as
mentioned below, in accordance with the terms and conditions of the
agency–

1 Substituted vide OS. No. 64/87

2 Substituted vide OS. No. 65/87
 92

(a) Works done through deptts of Central Govt, State Govts. &
Public Undertakings.
(i) upto Rs. Five lakhs with the concurrence of
AAO(GE).
(ii) above Rs. Five lakhs with the concurrence of
PCDA/CDA.
(b) Work done by agencies other than Central Government,
State Governments and Public Undertakings.
Irrespective of the estimated cost with the concurrence of
PCDA/CDA. Final bills however in all cases shall be pre-audited
by the PCDA/CDA. Arrangements will be made to have unspent
balances, if any, refunded as soon as the work is completed.

299. Blank.

300. Blank.

SECTION 16-MISCELLANEOUS SERVICES

Agency Services

301. Agency services are those services carried out by the MES for
other Ministries of the Central Government or for State
Governments, Union Territories. Works for State Governments and
Union Territories require the approval of the G of I.
Administrative approval to the estimated expenditure will be
accorded and funds allotted or guaranteed by the authority concerned. The
MES will then be responsible for design and specification and for
execution in accordance with these Regulations.

302. The normal departmental charges will be levied in all cases

(except KV Sangthan, Coast Guard, CDS and DAD) unless otherwise
authorised by the G of I.

303. In cases where funds have not actually been placed at the disposal
of the MES, but are guaranteed, expenditure incurred against agency
services, including departmental charges will be debited through the
Exchange Accounts monthly or in accordance with any reciprocal
arrangements that may exist.
 93

304. Adequate financial guarantees will be obtained to cover the cost of

preliminary survey, reconnaissance, etc., where necessary, in case the
work is not finally undertaken.

Deposit Works
305. Deposit works are those which are executed from funds received
from non-Government sources (see also para 4). If a work is to be done
partly from Government funds and partly by subscription, the latter will be
treated as an addition to the Government grant and the work will be
executed under the ordinary rules.

306. The prior consent of the under mentioned authorities will be

necessary:-
Comdr Sub Area/Bde
(a) For works costing upto Rs.5,00,000/-
Gp
Comdr.
(b) For works costing upto Rs.15,00.000/-
Area/Div/Corps
(c) GOC in-C Command For works costing upto Rs. 50.00.000/-
(d) COAS For works Exceeding Rs. 50.00.000/-

General approval may be accorded by the Comdr Sub Area/Bde

and the Corps Commander/Comdr Area/Div to enable the MES to
undertake deposit works up to Rs. 5,00,000/- and 15,00,000/-
respectively, without reference to them.

307. Funds to meet in full the estimated cost of the work and
departmental charges (see para 565) must be paid before any liability is
incurred, unless payment by instalments is authorised by the G of I. If,
during the progress of a work, it is found that further funds are needed,
these must be deposited before expenditure is incurred in excess of the
amount already in deposit. No interest will be allowed on amounts
deposited and no advance of Government funds will be permitted, nor will
Government be responsible for any expense or loss due to stoppage of
work pending the receipt of further instalments.
Expenses incurred on payment of compensation under the
Workmen’s Compensation Act, legal charges on account of disputes with
contractors or with the authority for whom work is executed, any royalty
or compensation for infringement of patent rights and any similar items of
expenditure fairly contingent on the work including departmental charges
thereon, will be recoverable in addition to cost of work.
 94

308. The design and estimate will be prepared in the usual manner.
Before the work is put in hand, the written approval and agreement to the
conditions of para 307 must be obtained from the authority for whom the
work is to be executed, together with an acknowledgement that the MES
will not be responsible for unavoidable or reasonable delays, for or excess
due to unforeseen contingencies or alterations in design.

309. The MES officer in charge of the work will keep the authority
concerned informed of the progress of the work and of any excess or
saving anticipated.

Departmental Charges

310. Whenever agency services or deposit works are carried out by the
MES, departmental charges will be levied at the rates shown in Table H.
These charges are in addition to the cost of work done and stores and
materials supplied and are intended to cover: –
(a) Cost of normal MES supervising establishment, including
storage and incidental charges.
(b) Use of T & P normally held by the MES.
(c) Audit and any other charge that may be prescribed by the G
of I i.e. pensionary charges.
No item of expenditure will be excluded from the levy of
departmental charges on the plea that it involved little or no supervision or
expenditure on T & P.
311. When a service demands the employment of specialist or other
personnel not in MES employ, or T & P of a special kind, the cost thereof
(less the value realised by the sale of special T & P on completion of the
work) will be charged to the work. Departmental charges on account of
establishment and T & P as in para 310 above will be levied on the net
cost i.e. exclusive of special establishment and special T & P. Audit
charges will be levied on the total cost.

312. In special cases the E-in-C, with the concurrence of the Financial
authorities, may reduce or remit departmental charges on a deposit work
costing up to Rs. 1,00,000/-. All proposals for reduction or remission of
departmental charges will be submitted through the PCDA/CDA.

313. All recoveries by the MES on account of departmental charges will

be adjusted in accordance with the rules contained in para 559.
 95

314. Blank.
315. Blank.
316. Blank.
317. Blank.
318. Blank.
319. Blank.
320. Blank.
 96

CHAPTER PLANNING AND

V
EXECUTION OF WORKS
SECTION 17- PLANNING

General

321. The stages through which proposals for capital services normally
pass before administrative approval is accorded are laid down in chapter
III–Control.
The planning of a project commences immediately a proposal is
initiated and is carried out in two distinct phases–
(a) Administrative Planning–which covers all the stages from
initiation of a demand up to and including administrative approval.
(b) Technical Planning–Which covers all the stages from
administrative approval up to and including acceptance of contract.

322. The degree of responsibility at each engineer level in respect of

administrative and technical planning will be as laid down by the E-in-C
from time to time.
All phases of planning will be carried out at the appropriate level
in order that engineer effort may be conserved.

Scales and Design of Buildings

323. The scales and details of accommodation approved by the G of I in

respect of buildings and other structures are contained in the Scales of
Accn and may be supplemented by Government orders from time to time.
Any increase over these scales requires the approval of the G of I in the
case of new buildings and of the administrative authority competent to
approve the service in the case of adaptation of existing buildings for
purposes which can be authorised without the approval of the G of I. In
other cases the general design and specifications will be furnished with the
approximate estimate and will be approved by the authority according
administrative approval to the work.

324. It is not obligatory to apply changes in scale of accommodation or

general design in the case of works to which administrative approval has
been accorded before the introduction of the changes. Each case will be
treated on its merits.
 97

325. Standard line plans, embodying the scales by the G of I, will be

issued by the E-in-C from time to time. An outline general specification
approved by the G of I will similarly be issued. These plans and
specifications as will be used as a basis for development with such
modifications as may be necessary to meet local requirements of site,
aspect, materials, etc. Supplementary drawings for external services will
be prepared locally,

326. Powers of approval of designs are given in Table B. The officer

empowered to approve a design is responsible that the concurrence of all
departments and service affected is obtained.

327. The Government Buildings Act, 1899 is applicable to such military

stations as are situated within the limits of a municipality and also to
cantonments (vide Section 291, Cantonments Act 1924). The provisions of
this Act will be complied with by the MES authorities and reasonable
notice of the construction or material structural alteration of buildings will
ordinarily be sent to the Cantonment Board or Municipal authority, as the
case may be, as required by Section 3 of the Act.
Sections 178A to 189, Cantonment Act, 1924, in respect of
buildings, etc. within a cantonment will also be complied with in all
respects.

Estimates

328. Estimates fall under three main categories: –

(a) Rough Cost.
(b) Indication of Cost,
(c) Approximate Estimate.

329. A rough Cost is empirical in nature and is given on a ‘not

exceeding’ basis, the object being merely to determine the CFA.

330. An Indication of Cost is required for submission to the authority

competent to accept the necessity for a service. It will be based upon
plinth area or other rates for the particular type of construction with
percentage of the total cost added for accessory services. The estimate
should contain sufficient detail to enable engineer officers in higher
formations to judge whether the cost given is reasonable. If necessary,
further details will be called for through engineer channels.
 98

331. An Approximate Estimate is required for the purpose of

administrative approval and will be based on plinth area, cube, or unit
rates for any similar works carried out. Approximate costs may be given
for such items of work, details of which are not fully known at the time of
preparation of the estimate, or for items for which no previous rates exist.

332. When necessary, separate provision will be made in an

Approximate Estimate for charges in respect of special establishment and
special T & P (see para 311).

333. The engineer officer who prepares an approximate estimate is

responsible that it is as accurate as possible in the circumstances. He will
decide on the amount of details to be submitted in support of the costs
quoted in the estimate.

334. All estimates will be prepared by engineer officers competent to do

so as laid down by the E-in-C. Checks will be exercised by the next higher
engineer authority only.

335. A Standard Schedule of Rates (SSR) will be maintained for each

Command or other specified area under the orders of the E-in-C. Each
schedule will show the rate and the specification according to which each
kind of work is commonly executed. It will also show the rates for supply
of materials and wages for labour upon which the rates for the different
items of works are based. This schedule is required for the purpose of
preparing estimates and is also taken as a guide in preparing building
contracts generally.
If rates for any items do not exist in the SSR, they may be deduced,
if possible, from other rates in the SSR. Such rates are termed pro rata or
proportional rates and are treated as Schedule rates. Proportional rates will
be rounded off to the nearest paisa.
 99

336. Due to shortage of man power in all cadres and ban on

recruitment, the Zonal CEs are empowered to enter into consultancy
with Govt approved consultants, Govt departments, PSUs, IIT, Govt
Engineering Colleges and specialist private consultants approved by
E-in-C for :-
(a) Architectural design and drawings
(b) Structural design and drawings
(c) E/M Services and specialist works
(d) Public health engineering works
(e) Preparation of tender documents etc
The expenditure incurred will be debited to respective project work.

337. Blank.

338. Blank.

SECTION 18-METHOD OF EXECUTION

General

339. Works may be executed by any or by a combination of the

following method: –
(a) Military labour.
(b) Directly employed civilian labour (DEL).
(c) Contract (see Chapter VI).
Where a work’ is executed partly by contract and partly by other
methods, care must be taken not to infringe the conditions of the contract.

Military Labour

340. Military labour may be utilised provided the military duties of the
unit permit.
The rules for the employment of engineer units on MES works are
contained in Para 1378, Regulations for the Army, Volume 2
(1987 Edition).
The OC of an engineer unit employed on construction work may
be authorised by the CE to exercise the powers of GE.
 100

Directly Employed Civilian Labour

341. Directly employed civilian labour is suitable for:-

(a) Certain routine duties and maintenance works. such
employment is generally uneconomical and will be strictly limited
at stations where there is a TC.
(b) Larger services when it is difficult or undesirable to enter
into a contract, such as: –
(i) In localities where little building work is in progress
and, therefore, contractors and building labour are scarce,
(ii) Where contractors are unwilling to undertake the
work at reasonable rates or there is reason to believe that
free competition is not operative.
(iii) When there is difficulty in forecasting the Work to
be done or in measuring the work when done,
(iv) Roads and E/M works.
The execution of services under (i), (ii) and (iii) above costing
more than Rs. 20,000/- for labour only on any one service requires the
sanction of the CE.

342. When DEL is employed, a careful programme of work should be

drawn up so that labour is not discharged for short periods or kept idle for
want of sufficient work.

343. The SDO will maintain a daily record showing the employment of
his DEL. These records will be periodically examined by the GE to ensure
that the labour is properly employed.

344. Unskilled labour will be supplied with tools by the MES. Tools,
the property of workmen or, of a contractor, will not be repaired at the
expense of the MES.

345. To ensure uniformity to the extent possible between rates of pay of

casual employees employed in various defence establishments at a
particular station, rates of wages will be fixed by a Board of Officers
convened by the Station Commander. Officers of the MES will be
associated with the Board.
The Board may also lay down lower and higher limits of daily
wages in consideration of the nature of work in any particular
establishment. The minimum rates will in no case be lower than those
authorised under the Minimum Wages Act and the maximum in no case be
higher than the maximum rates (including dearness allowance) laid-down
 101

for corresponding posts under the CCS (Revised Pay) Rules, 1996. The
actual wages will be fixed by the GE within those limits keeping in view
the local civil rates prevailing in his division.

346. Blank.

347. Blank.

348. Blank.

SECTION 19-EXECUTION OF WORK

Preparatory Arrangements

Taking Over Sites and Buildings.

349. In contracts for large services, a site plan showing the areas to be
handed over to the contractor will normally form part of the contract
documents, and the contractor restricted to the areas shown therein. Where
two or more contractors are employed in the same area, specific provision
will be made in the contracts to ensure right of entry and avoidance of
interference in each other’s work.

350. When works are required to be carried out within the enclosures of
an Ordnance Factory or other protected area, the MES and the contractor
must comply with the rules laid down for admission into such enclosures.
Any restrictions thus imposed will be incorporated in the conditions of the
contract.

351. Where buildings are to be taken over by the MES for

reconstruction or repairs, the GE will arrange the taking over with the OC
Unit or other occupant affected, who will, if necessary, take steps to
arrange other suitable temporary accommodation.
Where it is not possible for the unit in occupation to vacate all the
buildings for repairs or reconstruction at the same time, a phased
programme of work will be drawn up by the GE in consultation with the
OC Unit before preparation of the contract documents.

352. When a building is handed over to a contractor, he will be required

to give a written receipt for all fixtures, fittings and glass.
 102

Housing and Sanitation

353. Before building operations are commenced on works involving the

employment of a large number of workmen for a considerable period, to
be carried out either departmentally or through the agency of a contractor,
the CWE will ensure that adequate arrangements are made for the housing,
sanitation and medical aid of the workmen employed on the works in
military cantonments or civil areas.
The cost involved in the provision of housing, medical and sanitary
arrangements for the workmen employed by a contractor will be borne by
the contractor concerned, and that of the workmen employed by the MES
by the Government, the cost being debited to the work concerned.
Medical and Health authorities (military, cantonment or civil, as
the case may be) will be given facilities for inspection of the medical and
sanitary arrangements for the personnel referred to, while the works are in
progress, and the engineer-in-charge of works shall be responsible that
necessary action is taken on any recommendations made by these
authorities.

Stores

354. Where stores are required to be arranged by the MES the officer
responsible for the planning will draw up the estimated requirements and
place orders for the supply well in advance of the commencement of the
work. This does not in any way absolve the GE concerned from the
responsibility of ensuring that all stores required for a project have in fact
been demanded. The programme of construction will be based on the
anticipated dates of the receipt of stores.
No work will normally be commenced unless stores, adequate to
ensure uninterrupted progress, have been collected at the site of work.

Transport
355. Except as laid down in para 359 all transport required for use
by the MES will be arranged by MES themselves. If Govt tpt is not
adequate, Zonal CEs will hire tpt to ensure smooth and efficient
functioning of all offices under Zonal CEs. Hiring of mechanical
transport is authorised as given in Para 946 and Table J (Part-II)
356. Blank.
357. Blank.
358. Blank.
 103

359. The MES shall be free to enter into separate contracts for the
supply of transport or conveyance of stores or with regard to the type
or quantity of transport required. Separate contracts may also be
entered into by the MES in other special cases e.g., for the
transportation of machinery and articles which require special
stacking. In all cases where such contracts are required, the MES
officer concerned will decide whether a separate contract is in fact
necessary.

Orders for work

360. As soon as a contract has been entered into, the necessary

documents together with instructions, if any, will be forwarded to the
engineer-in-charge who will arrange to hand over the site to the contractor
and order commencement of the work.

361. All orders to contractors will be in writing and signed by the GE

or, where so authorised under the contract conditions, by the engineer-in-
charge. Such orders will normally be given on IAFW-1823 or 1823A.
Each order will specify the service to which it refers and the date by which
the work or each portion of the work is to be completed (See also
para 438).
Contractors will be warned that no claim for additional work which
cannot be supported by a written order of the competent authority will be
recognised.
All orders having a financial effect will be noted in the
Construction Account as a liability.

362. In the case of term contracts, the programme of work should be so

arranged that, as far as possible, the TC can keep employed approximately
the same number of men throughout the year. All orders for work will be
given on IAFW 1923A, accompanied by details on IAFW-2158 or by
plans and specifications.

363. Deviation orders will be prepared on IAFW-1823. All orders will

be numbered consecutively for each contract irrespective of whether they
are work or deviation orders.
 104

Variations and Deviations

364. Every project will be planned and designed in detail before the
order to commence work is given to the contractor, so that deviation
orders during the progress of the work may be avoided as far as possible.

365. Every executive officer must clearly realise that any deviations
liable to involve excess on a specific allotment may cause embarrassment
to his administrative superior. He will be held personally responsible if
any such embarrassment is caused by any action on his part which is
beyond the powers delegated to him. He will, therefore, study carefully the
financial principles enunciated in Chapter III.

Supervision of Works

366. A GE is responsible for the efficient execution of all works carried

out in his Division. He will inspect the works in progress as often as
possible and, in particular, before taking over from a contractor as also
before the expiry of the maintenance period.
The engineer-in-charge and any JE employed under him, are
responsible for the works in their respective charge, and that the materials
used and work executed are in accordance with the provisions of the
contract.

367. Works in progress will also be inspected by the CE and the CWE
from time to time to ensure that:-
(a) the work is being executed in accordance with the approved
designs and without unauthorised deviation;
(b) supervision is efficiently directed to ensuring that the
quality of materials and workmanship is in accordance with the
specifications and
(c) the work is proceeding expeditiously.

368. Works Diaries (IAFW-2347) will be maintained at site for all

works costing more than Rs. 5 Lakhs for original wks and 10 Lakhs for
maint/special repair. Where a work consists of more than one contract, a
separate Works Diary will be maintained for each contract. The diary will
be maintained in accordance with the instructions printed therein and will
record the day-to day progress of the work.
A Contractor’s Order Book (IAFW-2160) will also be maintained
at the site of the work. All communications and instructions issued to the
 105

contractor arising out of the day-to-day execution of the work will be

recorded therein.
Inspecting officers should examine these registers during their
visits and sign the Works Diary, adding such remarks as may be
considered necessary.

369. The Works Diary and Contractor’s Order Book are accountable
documents and will be serially numbered. On completion, they will be
deposited with the GE for safe custody.

Measurements

370. Important services carried out by measurement contracts should be

measured by an officer. The CWE may, when possible, arrange for the
measurements of such services to be taken by a DCWE (Contract) or
ACWE (Contract). Other services should, as far as possible, be measured
by an engineer executive not lower in rank than a Junior Engineer. GE
may, however, authorise JE relatively junior to take and record
measurements relating to minor works and maintenance.

371. The engineer-in-charge and JE are personally responsible for the

accuracy of measurements taken by themselves and by their subordinates.
They should ensure that measurements are taken as the work proceeds and
not allowed to fall into arrears. They will also satisfy themselves by a
judicious check at site of a proportion of any measurements taken by their
subordinates.
The GE or an officer authorised by him will similarly check a
proportion of all measurements taken in his Division. Test checks may be
carried out from time to time by the DCWE (Contract) or ACWE
(Contract) concerned.

372. Measurements are recorded in the Measurement Book (IAFW-

2261) which contains detailed rules on the subject. The standard
conditions of MES contracts contain provisions regarding the procedure to
be followed when a contractor objects to any measurements.

373. The Measurement Book is the basis of all accounts of measured

work and of materials received which have to be measured or counted. It
provides a complete record of works performed under a contract and will
therefore include all items having a financial value, so that the final
amount due under a contract may be computed. It will also be used for
 106

recording measurements of extensive services carried out by DEL, such as

road work, pipe laying or electric wiring.
As a measurement book 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 site at the completion of each day’s measurements.

A measurement book need not be used for–

(a) Works executed by industrial personnel, which will be

recorded on the muster roll or casual labour roll. If the work is
unmeasureable, only the progress need be recorded on these rolls
but an explanation will be given indicating the reasons why the
work was unmeasureable.
(b) Periodical services, where reference can be made to the
measurements entered in a PSMB.
(c) Requisitions up to any amount for repairs to buildings and
up to Rs. 50,000 for all other works. In both these cases, the
detailed measurements will be recorded on IAFW-1258 annexed to
the requisition.
(d) Measurements in respect of such deviations on lump sum
contracts which form the subject of lump sum deviation orders.
(e) Stores received, when such stores are entered in detail in
supplier’s bills or invoices received with the stores. Such bills or
invoices form the records of supplies made. The bills pertaining to
such supplies will be endorsed “Stores received and found
correct.” An exception to this rule is the supply of timber, stone,
metal, etc., where actual measurements have to be taken at the time
of receipt in which case the MB will be used.

374. A register of Measurement Books will be maintained by the

AAO GE in the office of every GE.

Completion Certificates

375. When a building or a work is taken over from a contractor as

completed a written and dated certificate to that effect including also the
state of building or work when taken over will be given to the contractor
by the GE who will keep a copy to be included with other documents
relating to the contract. At the end of the Defects liability period (where
applicable) the GE will give a similar certificate. In certifying the state of
 107

buildings or work the GE will include details of defects remaining to be

rectified by the contractor.

Closing the Accounts on Completion

376. The accounts of works should be closed as soon as possible after

the actual work of construction is completed. If there is any unavoidable
delay in closing the accounts further charges will not be incurred without
the permission of the GE.

377. Where works have been abandoned or curtailed for any reason
whatsoever the accounts will be completed immediately and any
expenditure of an infructuous nature regularised as a loss (see para 607).

378. Before the accounts of a work are closed:-

(a) any adjustments of cost necessary under the rules e.g. para
260, 778 and 828, will be made in the accounts;
(b) all liabilities and expected credits will be cleared;
(c) the contractor’s columns in the Construction Account will
be compared with the Contractor’s Ledger and any recoveries due
from or payments due to contractors in connection with the work
will be effected ; and
(d) tools, portable machinery, etc. issued to contractors will be
withdrawn and any losses carefully adjusted (see para 452).
If the whole or any part of the expenditure on the work is
recoverable from another department, local body or individual, action will
be taken to effect or complete the necessary recovery before the accounts
of the work are closed.
The Materials Account will be cleared. The total cost of the
materials will be distributed over the various sub-works concerned so that
for statistical purposes, the full cost may be worked out and placed on
record.
The cost of any special establishment and special T & P will be
distributed between the various items of work in assessing the capital
value for purposes of record.
 108

379. On completion of an original work or special repair, a completion

report will be rendered on IAFW-2266A in accordance with the following
procedure: –
(a) Part A of the report will be initiated by the GE as soon as
the work is physically complete and transmitted in duplicate to the
AAO (GE) who will, after verification and check forward the
original to the CWE for disposal, retaining duplicate in his office
for subsequent check by the local audit staff. Reports will be
forwarded by the CWE through engineer channels up to the
engineer adviser of the CFA. After being noted all reports will be
returned direct to the GE concerned for completion of Part B and
resubmission.
For the purpose of rendition of part ‘A’ of the Completion
Report each Administrative Approval whether it relates to a phase
of a project or to an item of supplementary work will be treated
separate. These reports will be replaced by a consolidated
Completion Report ‘A’ at the final stage.
However, the phases and supplementary of a project will be
treated as one project for purpose of savings and excesses.
Once Part ‘A’ of the final report has been submitted by the
GE, the work will be regarded as complete for all purposes of these
Regulations although the accounts may not have been settled; no
further new works will be sanctioned against the project and no
further supplementary estimates may be accepted.
(b) Part B of the report will be completed as soon as the
accounts of the work have been closed and will be forwarded
through the AAO GE to higher engineer authorities in a manner
similar to that for Part A. After scrutiny the reports will be returned
to the CWE for record.
A note that the completion report has been rendered will be
made in the Construction Account.

Registers of buildings and Record Plans

380. On completion of an original work, separate records will be

maintained in the Register of Buildings for permanent and semi-
permanent buildings and structures erected and record plans completed or
amended as the case may be.
The permanent danger notice boards (see para 250 of Chapter IV)
will be taken on charge in the Register of Permanent Military Buildings.
A record of temporary buildings and structures will be maintained
in such form as may be prescribed by the Government from time to time.
 109

381. A Register of Military Buildings will be maintained on IAFW-

2168 in every military station and will show complete details of all
buildings and structures held on charge.
Amendments to the capital cost arising out of changes to buildings
or structures will be made in accordance with para 228 and the authority
for the changes noted. In the case of civil buildings on MES charge, any
additional information that may be required will also be recorded in the
Register. The PWD will maintain register for all military buildings on
their charge.
382. Registers will be maintained separately for the Army, Navy, Air
Force Ordnance Factories and other Services in each military station.
Registers for Farms buildings will be maintained by that authority but the
MES will be responsible for intimating any changes carried out by them to
such buildings. Registers will be maintained in the offices of the CE,
CWE, GE, SDO and AOG.

383. The GE (PWD in case of military buildings on their charge) is

responsible that the registers are corrected up-to- date and correspond with
existing buildings and will furnish yearly amendments to each office
mentioned above. These amendments will be completed so as to show the
position on 31st March.

384. Buildings, including accommodation for installation staff and other

structures which form part of water supply, electrical installations, and of
workshops, will be shown separately in these registers as their costs are
recorded in the Plant Record Book (IAFW-2208) and funds for their
maintenance are provided by the installation or workshop concerned but
no details of such buildings will be entered in the PRB.

385. A record plan of every building and other structure on his charge
will be maintained in the office of the GE who will be responsible that
such plans are corrected upto date. External services will be shown on the
plan but separate plans will also be maintained if necessary.
386. Blank.
387. Blank.
388. Blank.

389. Blank.
390. Blank.
 110

CHAPTER
VI CONTRACTS
SECTION 20-GENERAL
391. Officers of the MES whose duties require them to enter into or
administer contracts on behalf of the Government are expected to have an
adequate knowledge of the laws of contract and evidence. They should,
therefore, acquaint themselves with the contents of the MES Contract
Manual.

392. When an officer is in doubt as to the interpretation of a contract, he

should be guided by the opinion of the particular law officer whose duty is
to advise on the institution or defence of any suit to which the contract
may give rise (see RA Volume I 1987 Edition Para 538).

393. The various forms of contract authorised for use by the MES are
enumerated in para 403. Except where otherwise authorised, any alteration
in the printed conditions necessitated by local requirements needs the
approval of E-in-C who will consult the Finance and Law authorities, if
necessary.

394. Contracts involving an uncertain liability or any condition of an

unusual character should be avoided. If it is necessary to include any such
provision in a contract, prior approval of the G of I will be obtained.

395. 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.

396. Project may be split into parts or sub-projects, for awarding

contract, depending upon the type of work, provided the break-up is done
by the authority competent to technically sanction the project as a whole.

397. A contractor may employ an agent, duly authorised by a Power of

Attorney, to carry out financial transactions on his behalf.

398. Each contract will be allotted an index letter and a serial number
by the officer accepting the contract.
 111

399. GEs and CsWE will maintain lists of all contract relating to their
respective areas and will keep the next higher engineer authority informed
of all additions to these lists. The CE will maintain a list of contracts
accepted by himself.

400. The responsibility for the correctness of a contract in every respect

lies with the officer by whom it is accepted.

401. Blank.

402. Blank.

SECTION 21-TYPES OF CONTRACTS

General

403. The various forms of contract authorised for use by the MES are
enumerated below–
(a) Lump Sum Contracts
Lump Sum Contracts (IAFW-2159) will generally be used
for all original works and maintenance services which are excluded
from Term Contracts.
(b) Measurement Contracts
(i) Term Contract (IAFW-1821) is used for minor
works and maintenance services required to be carried out
from time to time during the period or term specified in the
contract. No reference is however made to the value of the
work (But refer para 501). It is expressed in terms of a
percentage above or below the rates given in the MES
Standard Schedule of Rates (SSR) applicable to the zone.
(ii) Percentage Rate Contract (IAFW-1779) is intended
to be used, under certain circumstances (see para 414), as
an alternative to the Lump Sum form of contract. It is
expressed in terms of a percentage above or below the rates
given in the SSR for the zone.
(iii) Items Rate Contract (IAFW-1779-A) 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 e.g. roads,
runways or large scale renewal of floors. The contract
contains a Schedule of items together with the approximate
quantity and specification for each item. The contractor is
 112

required to quote his rate against each item and to work out
the total sum based upon quantities given and rates quoted.
(iv) Rate Contract for Supply of Materials or Furniture
(IAFW- 1815 R) is used for the supply of furniture, stores
for DEL, petty stores for office use, etc. The items of
supply may be divided into groups and a separate contract
concluded for each.
Contracts may be concluded for divisions, sub-
divisions or stations separately or collectively as required
and may be of six month’s or one year’s duration at the
discretion of the CWE or CE Zone/Project where there
is no CWE in the hierarchy.
(v) Tender and Contract for Piece Work (IAFW-1780)
may be used for any work costing not more than Rs. 50,000
for which only the rate of payment and the period for which
the contract is to operate are agreed to without reference to
the total quantity of work to be done during the said period.
The contract is useful for such works as recaning of chairs,
restringing of charpoys, retreading of tyres, supply of any
single item of stores, etc.
(vi) Tender and Contract for Specific Jobs (IAFW-1780
A) may be used for any works costing not more than
Rs. 1,00,000 for which the total quantity as also the period
for completion is known. It is useful for execution of minor
works, periodical services and for repairs to plant and
machinery.
(vii) Contract for handling and/or conveyance of stores
of any description (IAFW-2320-Revised 1964). This form
will be used for loading, unloading, removal, stacking,
preservation, conveyance, etc., of stores of any description.
The conveyance portion of the form will be used only when
Army Service Corps are unable or unwilling to carry out
the conveyance of materials on behalf of the MES.
(viii) Agreement for the Appointment of Auctioneers for
Disposal of Surplus Buildings (IAFW-2353) is concluded
by the CWE for a District and the CE for a Command in
accordance with their financial powers as laid down in
para 165.
 113

(ix) Lump Sum Tender and Contract for sale of

Buildings, Demolition, Removal and Clearance of site
(IAFW-2352) is used when reasonable bids cannot be
secured at an auction or reauction. Powers for conclusion of
such contracts are as laid down in Table B item 2 (see
para 169).

Lump Sum Contracts

404. Lump Sum contracts (IAFW-2159) may be entered into for

original works and maintenance services other than those included in the
scope of the TC (see para 409). In each engineer area, as many periodical
services as possible should be included in a single contract to stimulate
competition and achieve economy.

405. Lump Sum contracts may be based on bills of quantities or on a

pre-priced schedule of works or on drawings and specifications.

406. Bills of Quantities (BQ) are, as a rule, not necessary for original
works or maintenance services, the estimated cost of which is less than
Rs. 2,00,000/-. Above this limit, the engineer authority competent to
accept a contract will decide whether or not a BQ shall be prepared.

407. A lump sum contract based upon a pre-priced schedule of works

may be used for works involving a large number of items when there is
insufficient time for the preparation of a BQ.

408. When a contract is to be based on drawings and specifications,

special care is necessary that the drawings and specifications are complete
in every particular. This type of contract should normally be restricted to
works involving complicated designs or elaborate architectural features. It
may also be used when there is insufficient time for the preparation of a
BQ or pre-priced schedule of works.
Specifications will be prepared by the officer empowered to
technically sanction the service except when otherwise ordered by
superior engineer authority.

Term Contracts

409. Term Contracts for artificers work will be entered into in each
engineer area for the execution of such services as do not individually
exceed the TC limit (see paras 410 and 411) and which are not carried out
 114

by military labour, by direct labour within the limits allowed by the TC or

by other means.

410. The normal limit for an individual service executed under the Term
Contract is Rs. 1,50,000/- but a lower limit may be specified at the
discretion of the CWE. Above this limit no service may be ordered on the
TC without the authority of the CE and the TC’s concurrence. The
conditions of the TC permit the execution by other contractors or by MES
workmen of certain services even when the estimated cost is within the TC
limit.

411. It is not permissible to divide a single service or item, the

estimated cost of which exceeds the TC limit, so as to bring it within such
limit.
When it is apparent that extensive repairs of a similar nature, such
as concreting of floors, renewal of tiled roofs, cement plastering are
required to be carried out within the area of any one subdivision, the
repairs in each such category will be grouped together and treated as a
single item or service for the purpose of this para. If the total cost of
repairs in each such single item or service exceeds the TC limit, such
repairs will not be split up and ordered piecemeal on the TC, but will be
carried out under separate arrangements.

412. Term Contracts may be entered into by divisions, sub- divisions or

stations separately or collectively as required and will normally cover a
period of one year. A TC may, with the CE’s prior concurrence, cover a
period of up to two years.

413. The restriction regarding issue of tenders to only those contractors

within whose financial limits the amount of the proposed work lies (see
para 419) does not apply to term contracts. All contractors borne on the
approved list for B/R work for the area concerned, irrespective of the
monetary class in which they are registered, are eligible to tender for TC
work (but see para 500).

Percentage Rate Contracts

414. The circumstances under which this type of contract may be used
for original works and maintenance services beyond the limits of the TC
are as follows: –
 115

(a) When there is difficulty in estimating the quantities

correctly until the work has been commenced, e.g. extensive roof
or floor repairs, or other works involving large alterations.
(b) When it is considered imperative to commence work
without delay which the preparation of BQ involves and the
alternative of a Lump Sum Contract without BQ is also considered
feasible.
(c) In other special cases, e.g. when local conditions make it
unlikely that contractor capable of tendering on Lump Sum basis
will be forthcoming.
Prior approval of the engineer authority immediately
superior to the officer empowered to make the contract is required
for (b) and (c) unless the contract is accepted by the CE in which
case he will be the deciding authority.

415. Blank.

416. Blank.

SECTION 22-INVITATION AND

ACCEPTANCE OF TENDERS

417. Tenders will be invited by Notice of Tender W-2 62) which will be
displayed in the various MES offices. 1Invitation of tenders for works
costing between Rs. 5 lakhs and Rs. 20 lakhs be advertised in local
newspapers by direct press advertisement instead of advertising through
DAVP and works above Rs. 20 lakhs be advertised through DAVP as per
the prevailing procedure. Such advertisement may also be resorted to at
the direction of the officer inviting tenders, for works costing less than Rs.
5 lakhs. The cost of advertisement will be debited to the work concerned.

With regards to projects which are of 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.

1 Amended vide G.O.I., MOD No. 33416/Amdt/E8/2068/D (W-II) dated 1-09-2000.

 116

418. Tender notices will normally be issued by the officer who is

competent to accept the tender (referred to as the Accepting Officer).
Detailed instructions are contained in the Notice of Tender.

419. Tenders will normally be issued only to those contractors who are
on the MES list of approved contractors and within whose tender limit the
amount of the proposed Work at market rate lies (but see para 413).
Tenders may also be issued, at the discretion of the Accepting Officer, to
registered contractors of the PWD or Railways and to unregistered
contractors; provided always that the successful tenderer is registered with
the MES before his tender is accepted.

420. Tenders will normally be based upon drawings and specifications

prepared by the MES. In the case of works of a specialised nature,
however, the CE or the CWE may, at his discretion, call for tenders based
either on the contractor’s own designs and specifications or on alternatives
to the MES designs and specifications.

421. The provisions regarding contractor’s liabilities to deposit earnest

money and security are contained in Section 26.

422. 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 far 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 tenderers as may wish
to be present. They will be informed that the tenders are subject to
examination in accordance with departmental practice.
 117

(e) 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 reuniting tenders.

423. Money calculations of the lowest tender will be checked and the
tender examined to ascertain whether it is otherwise in order. Errors in
calculations will be corrected in accordance with the contract conditions
and the contract sum modified if necessary.
Where tendering is close, the Accepting Officer may, at his
discretion, examine other close tenders to satisfy himself as to which
tender is in fact the lowest.
424. 1The 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.
If any freak high rates are discovered, these will be
communicated to the tenderer and he will be offered an opportunity
to revise them. He will be informed that the lump sum amount quoted
by him will be corrected on the basis of any revision of rates thus
made.
425. 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, it should be preferable
to consult the CDA.
1
If the lowest tender is found invalid or withdrawn for any reasons,
there shall be re-tendering in transparent and fair manner. The Accepting
officer may in such a situation call for limited or short notice tender if so
justified in the interest of work and take a decision on the basis of lowest
tender.
426. 2Wherever possible, the advice of the CDA will be taken before a
tender of an unusual nature is accepted.

1. Amended vide AHQ E-in-C No. 33416/E8 dt. 17.4.68

2. Substituted vide GOI, MOD, letter No. 33416/E8D (Works-II) dated 01 Oct.
2001.
 118

427. Tenders based upon contractor’s designs and specifications will

first be scrutinised as to the acceptability of 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. A tender which is numerically the
lowest may not necessarily be the most economical. In arriving at his
decision, the Accepting Officer will be guided by such factors as the type
of constructions, 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 of the user are met by the design selected for
acceptance and (b) where the authority issuing the tender had specified 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 would be necessary.

Such tenders will be accepted under the powers delegated in Table

B for acceptance of competitive tenders unless single tender is resorted to,
in which case the powers for single tender will apply.
The broad details, on the basis of which the Accepting Officer
arrives at the 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 the PCDA/CDA on request.

428. The powers of acceptance of tenders are laid down in Table ‘B’. A
tender may be accepted only if the costed schedule of works relating to
tender has been technically sanctioned by the competent Engineer
authority and the resultant cost of the project as a whole does not thereby
exceed beyond the permissible limit of the amount of the administrative
approval for the project.

429. The Comparative Statement of Tenders, the Notice of Tender and

the original contract documents, as also any subsequent deviation orders
and amendments, will be forwarded to the PCDA/CDA concerned for his
reference and safe custody. The PCDA/CDA will also be furnished with
an additional copy of the contract for attestation by him and despatch to
the AAO GE concerned. One copy of the contract documents will be
signed by both parties and forwarded to the contractor.

430. Priced BQ will be treated as confidential documents and will not

be passed to the PCDA/CDA or the AAO GE. They will, however, be
made available for examination in the office of the Accepting Officer to
 119

officers of the ADGTE Organisation and personnel specifically named by

the Director General of Audit, Defence Services.

431. The unsuccessful competitors will be informed that their tenders

are not accepted. The rejected tenders, as also any late tenders, will be
retained for one year.

1
432. Competitive tendering will be the normal method for entering into
contracts. However, in exceptional cases an accepting officer may
dispense with calling for tenders and enter into a contract up to his powers
as laid down in Table ‘B’ for single tender contracts in consultation with
the CDA except where for reasons of urgency (to be recorded in writing) it
is not possible to do so. In all such cases, except where tenders are
accepted by the E-in-C/DGW the accepting officer will report the
circumstances to the next higher Engineer Authority.
Special tenders, such as those of the cost plus type require the prior
sanction of the E-in-C.

433. Blank.

434. Blank.

1 Please see Para 32 (a) of DWP, 1986 for cross-referencing.

 120

SECTION 23 – DEVIATIONS AND

AMENDMENTS

Deviations

435. During the performance of works under a contract, material

improvements may suggest themselves which may make it necessary to’
carry out deviations on the contract. If such deviations cannot be avoided,
the Engineer-in-Charge will at once submit his proposals to his superior
officer in respect of those deviations which are beyond his authority to
approve.

436. Deviations on a contract may be authorised only by the officer who

accepted the contract unless such powers have been delegated. In
delegating such powers, he will specify the general nature and the
financial limits upto which such deviations may be ordered.

437. No deviation will be ordered on any contract if it entails an

increase on the sanctioned expenditure or is beyond the deviation limit
specified in the contract.

438. 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.

439. An officer empowered to accept a contract is also competent to

fix any rates in that contract for items of work which are neither
provided for nor deducible pro-rata from the contract rates. Pro rata
rate or Star rate involving a payment upto Rs. 1,00,000/- will be
checked technically by the DCWE (Contracts) (or ACWE(Contracts)
where DCWE (Contracts) is not posted) of CWE’s office (or AGE
(Contract) of GE office where there is no CWE in the hierarchy) and
by Director (Contracts) (or Dy Director/Jt Director (Contracts) where
Director (Contracts) is not posted) of the Zonal/Project CE where the
payment involved in respect of an individual item exceeds Rs.
1,00,000/-, before approval is accorded by the competent authority.”
A CWE (or CE Zone/Project where there is no CWE in the
hierarchy) is authorised to fix, before expiry of the period covered by the
contract, as originally executed or as subsequently amended, all star rates
relating to any contract, whether accepted by him or any higher authority.
A GE is similarly authorised to fix any star rates relating to a
contract accepted by any higher authority provided that such rate does not
 121

involve the payment of more than Rs. 10,000/-.1

Where a star rate has not been sanctioned before expiry of the
period covered by the contract, as originally executed or as subsequently
amended, the sanction of the officer who accepted the contract must be
obtained.
The analysis of rates will be made available to the DAD and Test
Audit Authorities, if required. Amendments

440. An officer competent to accept a contract is also competent to

amend it provided that contract as amended is within his powers, except
that the sanction of the next higher authority must be obtained.
(a) if an amendment involves enhancement of contract rates.
(b) to any amendment after the contractor has signed his final
bill or in the case of running or term contracts for minor works,
maintenance, supplies, etc., after expiry of the period covered by
the contract.
441. 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 formal amendment should, therefore, include not only the
subject matter giving rise to the amendment but also an additional
statement to the effect; that the contract as now amended will be deemed
to have been accepted by the officer, defined by stating his appointment,
who has the authority, to sign for the total increased amount.
442. In contracts for piece work, handling of stores and supply of
materials or furniture, only an approximate amount will be entered in the
tender as a rough guide. But in case the actual value of work done or
supplies made exceeds that amount, it will not necessitate an amendment
thereto, provided: —
(a) the additional work is ordered in accordance with the
conditions of the contract within the period covered thereby; and
(b) the effect is not to increase the value of the contract beyond
the powers of acceptance of the Engineer authority concerned.

443. Blank.
1 Previously amended vide E-in-C No. 33416/Amendraent. RMES/E8 Dt.
13.07.2002 for Rs. 5,000/-
 122

SECTION 24 – ISSUE OF STORES, T & P

ETC., TO CONTRACTORS

Stores

444. 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 supply of
such stores will be made from the contractor.

445. Stores may, in special cases, be supplied for use in works for
which the contract is for the completed work i.e., at inclusive rates
covering the cost of labour and stores. Such stores will be issued to the
contractor in accordance with the terms laid down in the contract.
The rates of issue to be included in the contract will be tie rates
given in the SSR for the zone concerned. If there is no rate in the SSR for
any item proposed to be so issued, the issue rate may be fixed by the
Accepting Officer at the local market level prevailing on the date of issue
of tenders.

446. A GE has no authority to issue any stores to a contractor unless the

contract specifically provides for such issue. If circumstances demand and
GE considers that it is essential in the interest of Government to issue
additional stores, he will seek the approval of the Accepting Officer before
issue and obtain the contractor’s agreement in writing to the issue rate and
contract suitably amended.
The issue rate for stores in such cases will be highest of the
following rates:–
(a) Stock Book rates as on the date of issue of stores.
(b) Market rate as on the date of issue of stores.
(c) Rate deduced from the tendered rates in case of contracts
based on Bills of Quantities and item rate contracts.
(d) Rate in the MES Schedule adjusted by the contractor’s
percentage E-in-Case of contracts based on M.E.S. Schedule of
rates.

447. An unstamped dated acknowledgement on 326 detailing full

particulars of the stores and T & P issued to a contractor, including the
recovery rates and total cost chargeable to him, will be taken from the
contractor before the stores and T & P are handed over to him.
 123

448. When a contract specifies that the contractor will draw certain
stores from Government, it is not permissible for him to obtain the stores
otherwise, unless in a case of emergency the supply has been entrusted to
the contractor at rates for reasons which will be communicated by the GE
to Accepting Officer for necessary amendment to the contract.

Surpluses and Over-issues

449. Government will not take over from contractors any materials
procured by them from sources other than the MES for incorporation in
the works but which may have subsequently become surplus to their
requirements except as provided for in the contract.

450. Stores issued to a contractor by Government under the terms of a

contract will not be utilised by him otherwise than for incorporation in
works carried out under that contract. All surplus serviceable stores will be
returned by him to the place of issue. If, in the opinion of the GE, the
stores are not in the same condition of serviceability in which they were
issued, he may permit the contractor to remove them from the site of work
after which they will become the contractor’s property.
The contractor will be allowed credit in respect of stores returned
in the same condition in which they were issued, at the rates he was
charged for those stores. Stores not in the same condition in which they
were issued, if taken over, will be priced at rates to be assessed by the GE
after taking into consideration the condition of the stores.

451. If a GE is satisfied that stores issued in excess of the estimated

requirements have been incorporated in the work, he may condone such
over-issues up to 5 per cent of the estimated requirements, after making
reasonable allowances for unavoidable waste, lapse, joints and other
technical requirements. Over issues exceeding 5 per cent but not
exceeding 10 percent may be condoned by a CWE if he is satisfied from
the GE’s explanation or otherwise that the excess issues have been
incorporated in the work. Where, however, the value of over- issue on a
particular item, when priced at contract rates exceed [Rs. 10,000]1, such
over-issue will be treated as if it exceeded 10 per cent, whatever be the
actual percentage.
1. Note for the Readers:- This limit is for the contracts the accepted value of
which does not exceed Rs. 15 lakhs. For contracts of value exceeding Rs. 15 lakhs
and not exceeding Rs. 25 lakhs the limit is Rs 15,000 and for contracts of value
exceeding Rs 25 lakhs the limit is Rs 25,OOO/- Previously amended vide AHQ
E-in-C Branch No. 19280/E8 dt 25/5/79
 124

Should any doubt arise as to whether a particular issue exceeds or

does not exceed 10 per cent of the actual requirements the matter will be
referred to the CE whose decision in this respect will be final and will be
communicated to the PCDA/CDA. The CE, may, if necessary, consult the
PCDA/CDA with regard to any financial implications involved.

T&P

452. T & P will not, under any circumstances, be given free on loan to
contractors but may be issued on hire for use on works if it is essential in
the interest of Government to do so. In such cases necessary provisions
will be incorporated in the contract.
The crew, fuel and lubricants will invariably be provided by the
MES and the hire charges worked out in accordance with para 943.
The cost of any loss, damage, etc., other than due to fair wear and
tear, together with transportation and other incidental charges will be
recovered from the-contractors. This will be assessed by the GE and
shown in the Contractor’s Ledger pending recoveries. On realisation, the
amount will be credited to Revenue except in the case of T & P charged to
works under para 273 when credit will be afforded to the work concerned.
In the case of T & P lost by a contractor, an additional charge of 10 per
cent on account of departmental charges will be levied on the replacement
cost of the article lost and credited to Revenue.

453. The Engineer-in-Charge must ensure that stores, tools, plant and
machinery, issued for a work are brought to the site of the work and
actually used. No stores etc. may be removed without the permission of
the GE.

Water

454. Water supplied from MES water supply sources or systems for use
on works carried out by the MES, whether departmentally or through a
contractor, will be charged for in all cases except where the local MES
officer considers that the assessment or measurement of water
consumption will be very difficult, e.g., in works consisting mainly of
steel work, electrification or other works in which there may be very few
items of work requiring use of water. In such cases the standard conditions
of contract may be modified by the Accepting Officer to provide for a free
issue of water.
 125

455. In case where water is either supplied free to a contractor or is used

on a work executed departmentally, the cost will be assessed by the GE as
accurately as possible and debited direct to the work concerned.

456. Water issued to contractors for use on works will be charged for at
the rate stated in the contract which will normally be the All in Cost rate
of the previous financial year for metered supplies or a fixed rate, based
on the value of the work for unmetered supplies. Water used for works
carried out departmentally will be priced, if metering is possible, at the All
India flat rate in force at the time, when water is drawn from domestic
piped supplies, and at the nearest paisa above the costed rate for the
previous year of the installation concerned, when water is drawn from an
irrigation system.

457. Recoveries for water will be adjusted in accordance with the

normal rules contained in these Regulations.

458. Blank.

459. Blank.

SECTION 25 – BILLS AND PAYMENTS TO

CONTRACTORS

Preparation of Bills

460. Bills will be prepared by contractors who will be required to

submit a certified true copy with the original bill.

461. Bills should normally be rendered on the prescribed form. When

the use of a bill in any other form is unavoidable, it will be affixed to the
appropriate Army form and the necessary certificates on the form duly
completed.

462. Final contract bills, whether for lump sum or measurement

contracts, will be prepared on IAFW-2262. Interim payments in
connection with running contracts for supply of materials etc., will also be
made on this form.

463. Bills for measurement contracts will either contain the details of
quantities obtained by measurement entered in the bill or a reference to the
accompanying abstract sheets as may be more suitable.
 126

464. Term contract bills for works ordered on requisitions will contain
the amount of each attached requisition (IAFW-1817 or 1833). Bills for
services, to which the requisition form is not applicable, will be prepared
in the manner prescribed for measurement contracts.

465. In the case of lump sum contracts, measurements are recorded only
in respect of deviations and works shown as provisional in the contract.
Bills for these contracts will contain:-
(a) Particulars of the contract together with the lump sum
amount for which tender was accepted.
(b) Deductions in full of the provisional sum and prime cost
sum given in the BQ or schedule of works, irrespective of whether
any work has been done under them or not.
(c) Measurements in detail or valuation, as the case may be, of
any work which may have been carried out under the provisional
items and prime cost sums (the cost of such work being added to
the bill.)
(d) Measurements in detail of any additions to or deductions
from the contract unless such additions or deductions form the
subject of special lump sum deviation orders or agreements, in
which case only the lump sum amount will be shown in the final
bill.
(e) Measurements in detail of any additions to or deductions
from the contract caused by the existence of any errors in a BQ
necessitating adjustment under the terms of the contract.
(f) Charges against the contractor in respect of stores, T&P
water, etc.
(g) Amounts of all running account payments made on IAFW-
2263.
The measurements in detail may be given on the bill but will
usually, for convenience, be given on abstract sheet (IAFW-2264) which
will be numbered and referred to in the bill. Abstracts where necessary
will be prepared separately for each of the heading listed above.

466. Abstract of Quantities and Prices It will be prepared in duplicate

from measurements recorded in a measurement book (see para 372). The
original will be in ink and given a serial number which will be quoted in
the bill. In order to facilitate check, the items will be entered as far as
possible in the numerical order hi which they occur in the SSR/BQ.

467. The abstracts will be signed by the SDO and the original sent to
the contractor to enable him to prepare his final bill and will be returned
 127

by him with the bill. The duplicate will be retained by the GE and
appended to the duplicate copy of the contractor’s bill.

468. Claims for advance payment will be preferred by contractors in

duplicate on IAFW-2263. The Engineer-in-Charge will assess the cost of
work done and materials collected and will record the charges against the
contractor with a view to verifying the reasonableness of the payment
claimed by him (see paras 479 and 481). The GE will verify the claim by
personal inspection.

469. Final bills will be sent to the GE in duplicate by the SDO who will
ensure that the bills are complete in every respect and are accompanied by
the following documents: –
(a) Statements of stores, T&P and water supplied to
contractors.
(b) Statements of all charges against the contractors other than
those in (a) above e.g., rent, electricity, etc.
(c) Measurement books, abstracts and requisitions, as
applicable.
(d) Either signed or certified true copies of all works and
deviation orders (including orders for extension of time) and
copies of approval to star and proportional rates, if any.
(e) Demolition Certificates (IAFW-2201), with details where
applicable.
(f) Copy of completion certificate issued by the GE to the
contractor (see para 375).

Technical and Audit Check

470. All bills will be technically checked by the JE(QS&C)

/AE(QS&C)/AEE(QS&C) in the AGE(I)’s/GE’s/GE(I)’s office and
will then be sent under bill forwarding certificate (IQFW-2254) to the
office of the CWE (or to the office of the CE where there is no CWE
office in the hierarchy). The bills of work orders of Term Contracts
and Handling Contracts, the gross value of which does not exceed
Rs. five thousand will not be sent to the office of the CWE/CE. The
AEE (QS&C)/EE(QS&C) in the CWE’s office (or SE(QS&C) in the
CE’s office where there is no CWE office in the hierarchy) will select
from the bills, a percentage for check which should generally cover in
work of every sub-Division and embrace every class of work. The
percentage of bills to be checked in the CWE’s/CE’s office should not
be less then 20 percent in case of bill of work orders of Term
 128

Contracts and Handling Contracts. The percentage of other bills to be

checked shall be 100 percent for bills the gross value of which is
Rs. five lakhs or above and 20 percent for bills less than Rs five lakh
gross value.

471. On receipt of the bill from the CWE’s office (or CE’s office
where there is no CWE office in the hierarchy), the GE/GE(I) will
pass them to his AAO(GE) who on completing his check will either
return them to the GE/GE(I) for payment, if within his powers(see
para 572) or forward to PCDA/CDA for pre-audit and return to the
GE/GE(I) for payment. Bills paid by an outstation imprest holder to
the extent permitted under para 572 will be checked by the AAO (GE)
after payment.

472. Bills for advance payments on running account to contractors may

be paid by the GE after check by his JE (QS&C) or AGE (Contracts)
and AAO GE. They will, however, be forwarded to CDA for post-
payment check.

473. All paid final bills are subject to technical examination by officers
of the ADGTE Organisation.

Payments

General Rules

474. Hand Receipt (IAFW-2260) may be used for making payment in

pursuance of an arbitration award or a decree of the Court and for petty
payments to a contractor other than those made on a final contract bill.

475. If a contractor refuses or neglects to submit his final bill for a

contract, or to sign the bill prepared by the MES as a result of such refusal
or neglect, a note will be entered to that effect on the bill and the .sum due
to the contractor debited to the work concerned and credited to Sector K-
Deposits (see also para 581). If, however, a contractor subsequently
obtains a decree from a court in case of dispute relating to final payment,
the entire expenditure in satisfaction of the court decree will be charged on
the consolidated funds in terms of Article 112 (3) (f) of the Constitution,
irrespective of the fact that a part of the amount might already have been
voted out of the Consolidated Fund and kept as a deposit in the Public
Account. Consequently, the amount kept as a deposit in the Public
Account will be retransferred to the Consolidated Fund. The adjustment
 129

should be carried out in the accounts of the year in which the payment is
made in satisfaction of the court decree by reserving the adjustment
initially carried out (i.e. minus crediting the deposit head and minus
charging the work head). The entire decretal amount should be charged to
the work head against the allotment made under ‘charged’ expenditure.
These provisions will not however, be attracted where a refund of security
deposit or revenue is made in satisfaction of a court decree, as such an
item cannot be treated as an item of expenditure with the meaning of
Article 112 (3) (f) of the Constitution.
The accounts of the work will be re-opened, if necessary, with
reference to para 523 ibid.

476. If the final account of a contractor shows that he has been over
paid or that the account closes with a balance due by him, the account may
be settled by a recovery in cash or from any other bill or payment due or
from his security deposit. If an immediate recovery is not practicable, the
balance due should be credited to the work and debited to Sub-head G-
MES Advances. A note to the effect that the final payment has been made
will be entered on the contract agreement.

477. The payment to a contractor of a bonus or compensation outside

the terms of his contract requires the sanction of G of I.

Advances

478. The larger and more frequent the payments to a contractor, the
greater will be the facility with which he can execute the work and the
lower the terms on which he can afford to tender.

479. Payment on running account, in accordance with the conditions of

a contract, may be made by the GE for work done by a contractor. The
amount of such payments shall not exceed the difference between the
approximate value of work done and the cost of stores, T & P, etc., issued
and any previous running payment made up-to-date. In making such an
advance, due regard is to be paid to total value of work done, the amount
of the security deposit and the sum which it is considered should be
withheld to cover possible contingencies. Such payments shall be made on
the personal certificate of the GE on IAFW-2263. The CWE/CE may,
however, in respect of any contract or any contractor or in respect of any
particular payment or payments direct that the GE shall not sanction the
advance payment but forward the R.A.R. bill to him for approval and shall
in such cases, either personally or through his nominee get the same
 130

checked on the spot with reference to the value of the work done and the
cost of stores collected.

480. In disputed or delayed cases, if the contractor requests for a further

‘on account payment’ after the preparation of the final bill, the intention to
make such payment will be communicated by the GE to the CDA to
enable him to expedite the scrutiny of the final bill and authorise such
payment. The payment so allowed will be restricted to those items of the
final bill in respect of which there is no dispute.

481. Advances or running account for imperishable materials collected

by the contractor for use on a work may be sanctioned in cases in which
the contract is for finished work.
1
The amount of advances will not exceed 85 per cent of the cost of
materials as assessed by the GE. The GE will sign the following certificate
on the statement of stores attached to the Running Account Receipt
(IAFW-2263);
“Certified that the quantities of materials detailed above have
actually been brought by the contractor and are lying at the site of work on
the date of issue of this certificate that any previous advances made on
them have been accounted for in this bill ; and that these materials are of
an imperishable nature and are all required by the contractor for use in the
work under the contract.”

482. If it is desired to advance money to a contractor for the importation

of labour, construction of labour camps, etc., the sanction of the CE is
required. Such advances will not exceed the amount of security held up-to-
date.

483. Payment of advances, in all cases other than those provided for
above, will be referred to the E-in-C who has full powers to sanction any
advance to contractors that he may consider necessary.
1. Amended Vide MOD No. 33487/IAFW-2249/E 8. 2191/D (W-II) dt 13-6-85
(WEF 14-7-85)
 131

484. Should a contractor neglect or fail to carry out a work which he has
undertaken to complete, it may become necessary for the MES 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 of his agreement. To avoid subsequent disputes,
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 (see also
Contract Manual).

485. All advances or recoverable payments to a contractor will be

entered in Construction Account and in Contractor’s Ledger (IAFA- 785)
as charge against the contract.

Payments involving legal issues

486. Provided that Government have no claims against a contractor, any

amount due to him, including his security deposit, may be attached and
paid into Court in satisfaction of a decree against the contractor. The
Court’s decree will also apply to any sum which is admitted to be due to
the contractor whether he has, or has not, submitted a properly signed bill
or No Demand Certificate (IAFW-451), as the case may be.
Before communicating to the Court the amount admitted to be due
to the contractor, the matter will be referred to the E-in-C who will
ascertain whether any recoveries are due from the contractor in any other
area.
The Court will in the meanwhile be informed that the contractor’s
accounts are under compilation and that on receipt of the necessary
particulars from other MES formations, a statement of accounts showing
the amount due to the contractor will be submitted to the Court.

487. If on receipt of an order of attachment, it appears to the GE that

non-payment of money due to a contractor from Government would
adversely affect the continuance of services under the contract, the GE
will make due representation to the Court concerned with a view to
obtaining a modification of the orders, which will give authority to the GE
to continue payments to the contractor as necessary in the circumstances
and, at the same time, retain or pay into Court a percentage of future sums
accruing up to the limit of the attachment.

488. Blank.
 132

489. When any payments due to a contractor adjudicated insolvent are

made to the official Receiver appointed by the Court to manage his estate
the order of the Court appointing an individual as the Receiver of the
contractor’s estate and the receipt given by the Receiver for any assets
made over to him would be a complete answer to any claim by the
contractor or by a third person on his behalf.

490. Security deposits or any other sum due to the estate of a deceased
contractor may be paid, without the production of the usual legal authority
under the orders of the CWE on execution of an indemnity bond on the
form prescribed in FR with such sureties as he may require, if he is
satisfied as to the right and title of the claimant and considers that undue
delay and hardship would be caused by insisting on the production of
letters of administration etc. In any case of doubt, payment should be
made only to the person producing legal authority.

Contractor’s Ledger

491. A Contractor’s Ledger (IAFA-785) will be maintained in the GE’s

office. In this a separate folio will be opened to cover all transactions in
respect of each contract. The ledger will be posted as 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.

492. 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 accounts.

493. The GE, or any officer deputed by him, will periodically examine
the ledger accounts to see that balances do not remain outstanding for a
long time.
A 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.

Compensation

494. The circumstances under which a contractor may become liable for
compensation are defined in the conditions of various forms of contracts
and the detailed procedure for enforcing such claims is described in the
Contract Manual.
 133

The CE may waive or reduce compensation in the case of

contracts concluded by him or by CsWE (GE (I) where there is no
CWE in the hierarchy). Similarly a CWE may waive or reduce
compensation in the case of contracts concluded by GEs. The
concurrence of PCDA/CDA in such cases is not necessary.
Any compensation recovered from contractors will be credited to
the work concerned unless otherwise ordered by the CWE in which case
the amount will be credited as a revenue receipt.

495. The CE may settle, on the basis of equity and with the concurrence
of the PCDA/CDA, any dispute directly arising out of the terms and
conditions of a contract if the payment involved does not exceed
Rs. 50,000 on the contract.
If the dispute cannot be settled at the CE and PCDA/CDA level, or
in case the payment involved exceeds Rs. 50,000 the matter should be
reported to the E-in-C for settlement in consultation with the Finance and
Law authorities as necessary.
Disputes not directly arising out of the terms and conditions of a
contract, i.e. claims which are ex-gratia in character require G of I
sanction (see para 477).

496. Blank.
 134

SECTION 26-EARNEST MONEY AND

SECURITY DEPOSITS
General

497. Contractors tendering for MES works are divided into the
following categories on the basis of their Liability to deposit earn6st
money and security, viz:
(a) contractors who are borne on the list of approved MES
contractors for the area concerned, and have executed the Standing
Security Bond and deposited the standing security appropriate to
the class in which they are registered ;
(b) same as in (a) above but have not executed the Standing
Security Bond and deposited the standing security ;
(c) contractors who are not borne on the list of approved MES
contractors at the time of issue of tender forms.

498. The Standing Security Bond of a contractor and the security

deposited in pursuance of that bond cover all his contracts in the area for
which he is registered. A contractor in category (a) of Para 497 is not
therefore required to deposit additional security for any tender which is
within his registered monetary limit ; nor he is required to deposit any
earnest money. A contractor in category (a) is also not required to deposit
earnest money for tendering outside the area for which he is registered.
However he will be required to lodge security deposit before acceptance
of his tender.

499. A contractor in category (b) or (c) of Para 497 will be required to

deposit the full amount of earnest money in the prescribed form (See Para
506) with each individual tender, worked out in accordance with Para 504.
If his tender is accepted, the earnest money will be appropriated towards
part of security/full amount of security as applicable, where such a
transaction is feasible and the contractor will be required to deposit the
difference between the amount of security calculated in accordance with
Para 501 or 504-A, as applicable, and the earnest money. Alternatively,
the contractor will be required to deposit the full amount of security
calculated in accordance with Para 501 or 504-A, as applicable, in
prescribed form. The earnest money deposited with the tender will be
released to the contractor after the amount of security is so deposited

500. Normally, no contract which exceeds the monetary limit of a

contractor will be entered with him, but all contractors in classes S and A
to F (see para 503) are eligible to tender for term contracts irrespective of
 135

the total value of work that may be ordered under such contracts. Where
however, a Contractor who has executed the Standing Security Bond, is
permitted to tender for a work in excess of his monetary limit, he will be
required to deposit additional amount of security, equal to the difference
between the amount calculated for the contract sum in accordance with
para 504 A and the amount of his standing security, in accordance with the
conditions of contract.
Similarly, where at the time of issue of tender documents to a
contractor, the estimated cost of the work was within his monetary limit
but the amount of his tender exceeded that limit, he will be required to
furnish the additional security as mentioned above in accordance with the
conditions of the contract.

501. The security deposit for a term contract, whether held under a
Standing Security Bond or deposited as a separate sum (see para 504 A)
will relate to the estimated value of the term contract and will remain
unaffected by any subsequent modifications to that value. For this purpose
the estimated value will be the anticipated expenditure on maintenance
services and on such of the minor works as are likely to be ordered on the
term contract. The anticipated expenditure is to be based on experience
gained during the previous three years.
If the anticipated expenditure falls within the monetary limit of a
contractor who has already deposited the standing security he will not be
required to furnish any further security. But in case the anticipated
expenditure exceeds his monetary limit, he will be required to furnish
additional security equal to difference between the amount calculated in
accordance with Scales giver in para 504 enhanced by 25 percent (see para
504-A) and the amount of the standing security.

502. Security deposits will not be taken from military units,

Government concerns, Cantonment Boards or Municipalities.
Specialist Firms, who have not executed the Standing Security
Bond/lodged Standing Security Deposit may be permitted by the
Accepting Officer to tender for works without furnishing earnest money
along with their tender. If the tender submitted by such a firm is proposed
to be accepted, the firm will be required to lodge before acceptance of
tender the amount of security deposit for the work calculated in
accordance with para 504-A.
In exceptional cases, a CE may, with the prior concurrence of the
E-in-C, exempt specialist concerns of repute and reliable contractors of the
unlimited class from depositing any earnest money or security. In granting
 136

such exemptions, the CE will normally be guided by the financial stability,

business honesty and integrity of the contractor.
No earnest money will be taken in respect of tenders for piece
work (IAFW 1780) or for specific jobs (IAFW-1780A). The amount of
security prescribed in para 504 will, however, be recovered in accordance
with the conditions of contract.
Except as provided above, earnest money, where applicable, and
security deposit will be taken for the due fulfilment of all contracts entered
into by the MES.
503. The amount of security to be deposited with the Standing Security
1

Bond for the various classes of registered contractors, will be as follows: –

Upper Value of Limit of Minimum Authority

Class Tendering Standing reserve/total of competent to
Limit Security movable and/or enlist
Deposit immovable property
or fixed assets (in case
of companies)
(Rs in lakh) (Rs) (Rs in lakh)
1 2 3 4 5
SS No Limit 8,00,000/ 80.00 E-in-C
S 1200 5,00,000/- 56.00 CE
Command
A 300 3,00,000/- 40.00 CE Zone/
Project
B 150 2,25,000/- 30.00 -do-
C 60 90,000/- 15.00 -do-
D 30 45,000/- 7.50 -do-
E 15 30,000/- 4.50 CWE

Note : “where there is no CWE in the hierarchy, the enlisting

authority for the Class ‘E’ contractor shall be CE Zone/Project of the
area”

1. Previously substituted vide GOI, MOD. letter No. PC7/90 to MF

66546/E8/1794/D(W-n) dated 19-5-98.
 137

503-A. The amount of security to be taken in respect of an agreement

for appointment of an auctioneer for disposal of surplus buildings (see
para 403) will be as follows: –
(i) For disposal of buildings during a term of one Rs. 20,000/-
year
(ii) For a specific job where the anticipated value of
the building to be auctioned:-
(1) does not exceed Rs. 50,000 Rs. 2,500
(2) exceeds Rs, 50,000 but does not exceed Rs. Rs. 5,000
1 lakh
(3) exceeds Rs. 1 lakh but does not exceed Rs. 2 Rs. 10,000
lakhs
(4) exceeds Rs. 2 Lakhs for each additional Rs. Rs. 5,000
1 lakh in excess of Rs. 2 lakhs

1
504. The amount of earnest money will be calculated as follows to the
nearest ten rupee (see also para 499).

Sl Estimated Cost of Earnest Money

No. Work
(i) Up to Rs 15 lakh 2% of the amount subject to min
of Rs 3000/-
(ii) Over Rs 15 lakhs & 2% of the amount subject to a
up to Rs 30 lakh max of Rs 45,000/-
(iii) Over Rs 30 lakh & 1.5% of the amount
up to Rs 60 lakh
(iv) Over Rs 60 lakh and 1.5% of the amount
up to 150 lakh
(v) Over Rs 150 lakh Rs 2,25,000/-plus 1% of the
and up to Rs 300 amount in excess of Rs 150 lakh
lakh subject to a max of Rs 3,00,000/-
(vi) Over Rs 300 lakh Rs 3,00,000/-plus 0.50% of the
and up to Rs 1200 amount in excess of Rs 300 lakh
lakh subject to max of Rs 6,00,000/-
(vii) Over Rs 1200 lakh 0.5% of the amount subject to
max of Rs 9,00,000/-

1. Previously substituted vide GOI, MD .letter No. PC7/90 to MF

66546/ E8/1794/D(W-II) dated 19-5-98.
 138

1
504 A. The amount of security to be taken in cases other than those
covered by paras 503 and 503A above will be 25% more than the amount
of earnest money calculated as per the scale laid down in para 504 above,
(i.e. 1.25 times) based on the tendered cost, subject to the provision that in
no case the individual security shall exceed Rs. 11,25,000/-

505. The prescribed forms of security are: –

(a) Government Securities At 5 per cent below market

(b) State and Municipal Debentures. price or at face value, which
ever is less
(c) Port Trust Bonds.
(d) Deposit Receipts of the State Bank
of India and its Subsidiaries and At market price
other Nationalised banks.
(e) Guarantee Bonds executed by the
State Bank of India and other
nationalised banks ; Guarantee
Bonds by a scheduled bank and
At market price
counter signed by the State Bank
of India or recommended by the
Reserve Bank of India for
acceptance.
(f) Post Office Cash Certificates At market price
(g) Post Office Savings Bank Pass
At market price
Book.
(h) National Savings Certificates At market price

The Security may be a combination of any of the forms prescribed

above.

506. Earnest money may be deposited by a contractor either in any of

the forms prescribed for security deposits (see para 505) or in the form of
a Deposit at Call. Receipt of a scheduled bank or, where facilities exist, it
may be paid into a Government treasury, a branch of the Reserve Bank of
India or the State Bank of India.

1. Previously substituted vide GOI, MOD letter No. PC7/90 to MF

66546/E8/1794/D(W-II) dated 19-5-98.
 139

507. The security deposits enumerated in (a), (b) and (c) of para 505 are
subject to the rules in Chapter VIII of the Government Securities Manual,
those in (f) and (h) to the Rules for Cash Certificates and those in (g) to
the Rules for the Savings Bank Account
In the case of Municipal Debentures and Port’ Trust Bonds, the
Registering Officer/Accepting Officer should satisfy himself that these
securities are sound.
Where security is deposited in the form of Post Office Sayings
Bank Pass Book, the Registering Officer/Accepting Officer will satisfy
himself by an inspection of the entries in the pass book that the amount
deposited has been correctly pledged.

508. Security deposit/Additional Security deposit may be recovered in

the form of a deduction from the contractor’s bills in the manner laid
down in the contract. The amounts so recovered will be debited to the
work and credited to Sector K-Deposits. In all cases the contractor will be
furnished with a receipt on TR - 5 for the amount of security deposit
deducted from his bills and the fact of the recovery having been made by
deductions from the payment voucher will be clearly recorded on the
receipt. The contractor’s receipt will be taken on the bill for the full
amount of the bill.

509. All form of security except Standing Securities and Standing

Security Bonds will be kept with the Accepting Officer. Standing Security
Bonds will be forwarded to the PCDA/CDA who will keep them in safe
custody.
The Registering Authority/GE will make arrangement with the
PCDA/Accepting Officer for collection of any interest on behalf of the
depositor.

510. Government securities, (GP Notes and Stock Certificates of

Central and State Governments), Municipal Debentures and Port Trust
Bonds when tendered as Securities shall be accepted initially at 5% below
their market values or at their face value whichever is less. No periodical
review of the market value need be carried out subsequently after
acceptance of the securities to the following extent
(a) Government Securities: When unexpired period of maturity
is less than 10 years and
(b) Municipal debentures and Port Trust Bonds: When
unexpired period of maturity is less than 5 years.
In respect of securities other than those indicated at (a) and (b)
above, periodical review of the market value will be carried out at the time
 140

of collection of interest and the amount of deficiency in value of the

securities withheld, if necessary.
CE/CsWE/GEs will at the time of acceptance of security in the
above forms will, ascertain their market value from the Reserve Bank of
India and attached copies of relevant letter (s) from the Reserve Bank
while forwarding the securities to the CDA.

Refund of Earnest Money and Security Deposits.

511. The earnest money deposited with a tender by a contractor 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 scrutinised and the
Accepting Officer certifies that a bonafied tender has been submitted and
all documents issued to the contractor returned.
If the tender submitted by a contractor is considered nonbonafide,
recovery of such compensation as the Accepting Officer may consider
reasonable will be effected from the contractor but the amount of
compensation to be so recovered will not exceed Rs. 1000/- in any one
case.

512. The standing security deposited by a contractor will be refunded to

him either on removal of his name from the approved list or on change of
category from (a) to (b) of para 497. In the case of other contractors the
security deposit may be authorised for release after the delivery of the
supplies or the performance of the 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 provision that
there are no dues to be recovered from the contractor by the Government,
the prescribed Defects Liability period has expired and |that the other
conditions for the release of the security deposit have been fulfilled (see
also paras 513 and 514).

513. On receipt of a request from a contractor for release of his standing

security, he will be required to furnish the following certificate to each of
the GEs in whose area he carried out any works:–

“I/We...........................(full name and address of the contractor),

lately employed as (an) MES contractor (s) and registered with
...................(designation of the office with whom registered) under
Index Number ........do hereby acknowledge to have received
payment in full from the Government of India for all articles
supplied and services rendered by me/us in connection with all
 141

contracts entered into or performed by me/us up

to.....,19.....in......Division and certify that I/We have no further
claims whatsoever against the Government, in connection with or
arising out of any such contract, which remain unadjusted.
Signature of Signature of
two witnesses Contractor,
(Defacing Rs. 1 revenue
(Stamp)
Date _______ Date ___________

The GE concerned will verify the contractor’s account and, if there

are no dues outstanding against him, will furnish the following certificate
to the PCDA/CDA ; with a copy to the Registering Officer : –

“Certified that there are no demands outstanding against the

contractor in respect of any work carried out by him in __________
Division _______________up to 200 ____
Verified…….. AAO GE GE…………..
Date __________ Date_______
GE’s Office
Division

514. Security deposited by a contractor with any individual contract will

be refunded to him on his furnishing a No Demand Certificate (IAFA 451)
and on the GE certifying thereon that there are no dues outstanding against
the contractor. The form will then be forwarded to the Accepting Officer
for authorising release of the security.

515. A Registering Officer/Accepting Officer in consultation with

PCDA/CDA is empowered to refund a portion of a contractor’s security
when any delay occurs in the audit of his accounts provided that the
security has become due for refund in the circumstances stated above, and
provided further that he is satisfied that the objects on accounts of which
the deposit was taken have been served and that any claim outstanding
against the contractor will be covered by the amount of the security
deposit retained.

516. In the case of building contracts (other than Term contracts) of

over Rs. five lakhs, the CWE may at his discretion, notwithstanding the
foregoing provisions refund such proportions of the security and at such
items as he may deem fit on account of those sections of the works in
respect of which the defects liability period has already expired and where
 142

Government have no claims against the contractor, provided that the

balance of security deposit in respect of the remaining portions does not
fall below the minimum required under para 504.

517. At the request of a depositor, his security deposit or any portion

thereof which has become due for refund in the circumstances stated
above, may be appropriated in whole or in part, towards the security
deposit for another contract that has just been or is about to be entered into
with the depositor.

518. The depositor’s acknowledgement will be obtained before any

security is refunded. In the case of an interest bearing security the
acknowledgement will set forth full particulars of the security. No security
should be refunded till the particulars of the claim have been verified with
the receipt entries in the Register of Securities (IAFW 2286) and the
receipt granted to the depositor for the security has been surrendered. If
the receipt is not forthcoming, the acknowledgement of the contractor on
the back of (IAFA-451) will be considered as sufficient.

519. Blank.

520. Blank.
 143

CHAPTER
VII WORKS ACCOUNTS
SECTION 27-GENERAL

General Rules

521. For the purpose of progressing and controlling expenditure under

the various heads of account operated by the MES, and the compilation, of
receipts, two accounts are required to be maintained: –
(a) A Construction Account which will exhibit in detail the
expenditure and liabilities incurred on specific items or services or
groups of services, including charges for services rendered by
other Arms or Services or by civil agencies. This is maintained by
the MES.
(b) A Financial Account which can be interlocked with the
Construction Account and will record accurately the receipts and
charges summarised and classified under the prescribed budget
heads of accounts. This is prepared by the Officer-in-Charge, EDP.
Centre for submission to the G of I from punching media
submitted by AAO GEs and schedules received from PCDA/CDA.

522. In order that expenditure and receipts on specific items or services

may be charged correctly in the accounts, it is necessary that every
voucher should be allocated to show the office of origin, the subhead,
minor head and detailed head of the budget concerned and the name or
number of the work, or item. Where the voucher pertains to more than one
work or item, the allocation will show the division of the total amount of
the voucher between the various works or items in respect of each of
which the particulars specified above must be given.
In certain cases, primary allocation may be to a temporary head, as
in the case of materials for a project (see para 769). The expenditure will,
however, be reallocated later to the specific works or items concerned.

523. Items wrongly classified in the accounts, both in respect of revenue

and expenditure heads, may be corrected at any time before the accounts
of the year are finally closed, but after the accounts are closed no
correction is admissible except in the following cases : –
(a) An error or omission in the recorded expenditure of a work.
Should this come to light after the accounts of the work have been
closed (see para 376) the accounts may be reopened in order to
 144

rectify the error or omission unless the amount involved is not

more than ten rupees in which case it will be sufficient to make a
note of the error or omission on the relevant documents concerned.
(b) All errors affecting MES Advances and Deposits and
Remittance heads. These must be corrected however old they may
be.

524. The term ‘Work’ when by itself, is used in this chapter in a

comprehensive sense and applies not only to works of construction or
repair but also to other individual objects of expenditure connected with
the supply ; repair and carriage of tools and plant ; the supply or
manufacture of other stores ; or the operations of a workshop.
The term Sub-division’ where used in this chapter covers the
following:-
(a) The normal Sub-divisional charge.
(b) An independent outstation or section in charge of a JE
working directly under the GE.
(c) The immediate executive charge of any works, stores,
establishment, etc., which has not been constituted into a regular
Sub-divisional charge but is held by the GE himself or by his
AGE.

Inter-Departmental Adjustments

525. In order that the Construction Account may show accurately the
expenditure on any work, it is necessary that priced vouchers for services
rendered by other departments, etc. are promptly obtained and adjusted.
The expenditure will be charged to the appropriate MES account and a
corresponding credit given to the department concerned.

526. The principles and rules prescribing the conditions under which
one department of the public service may charge another department for
services rendered or for articles supplied to it, and the procedure to be
observed in recording such charges in the public accounts are given in
Rules 9 and 64 FR Part II, 1968 Edition.
The general procedure to be followed in effecting adjustments by
book transfer is laid down in the Defence Account Code. In the case of
transfer transactions between MES. Divisions the originating Division will
send vouchers in duplicate to the other Division who will acknowledge the
debit on the original.
 145

Transfer Entries

527. Transfer entries are intended to transfer an item of receipt or

expenditure from the accounts of a work in progress, or from one budget
head, to the accounts of another work or budget head. They are necessary
in order ;
(a) to correct an error in allocation ;
(b) to distribute the expenditure on a work over all the accounts
affected in cases where a joint work in which two or more parties
are interested, is taken to the accounts of one party.
(c) to adjust by debit or credit to the appropriate head of
account of work, an item outstanding in the accounts for Sub-Head
G - MES Advances or Head K-Deposits ;
(d) to bring to account the payment to contractors of amounts
due on closed accounts and held in deposit under Head
K-Deposits ;
(e) to bring to account certain classes of transactions which do
not pass through the Cash Book, such as :-
(i) Treasury receipts received from private individuals
in connection with payments made direct into the treasury
and payments to or receipts from other departments, etc.
which do not appear in the Cash Book.
(ii) Revenue receipts not recovered in cash.
(iii) Amounts debited or credited to Remittance heads.
(iv) Percentage charges leviable under rules on account
of establishment, tools and plant and workshop charges.
(v) Items which have ceased to be chargeable against
Construction Account for the work.
(vi) Remittance transactions advised by the
PCDA/CDA or direct by another Division or department
concerned, if the corresponding debit or credit has not
already appeared in accounts.

528. For every transfer entry there will be either an authority on the
Transfer Voucher (IAFW-2253) or an order recorded on another
document, as in the case of loss statements and contractor’s bills. This
should set forth a clear and concise explanation of the proposed correction
or adjustment. In case of corrections involving a reduction in the charges
booked in the Construction Account of a work, the full particulars of the
vouchers and folios, together with the circumstances under which the
charges in question were originally wrongly allocated will be specified.
 146

529. Blank.

530. Blank.

SECTION 28 – CONSTRUCTION ACCOUNTS

531. A Construction Account will be maintained on IAFW-2242 by the

SDO concerned for each work or service. In it will be recorded the
amounts sanctioned and allotments received and a day-to-day running
account of the expenditure and liabilities incurred and credits expected.
The Primary account will be booked in loose leaf folios which are
grouped together by detailed heads of the budget concerned. From these,
Abstracts will be prepared monthly on IAFW-2242-C.
Detailed instructions for the maintenance of Construction
Accounts and Abstracts are laid down in Appendix L.

532. The Abstracts will be summarised monthly to show the total

expenditure and liabilities booked against;
(a) major works individually ;
(b) minor works collectively ;
(c) minor heads of maintenance (detailed heads when
required); and
(d) other standing Charges.
This will be carried out on the Expenditure Return (IAFW-2251),
copies of which will be forwarded to the CWE and the PCDA after check
by the AAOGE. The CWE will combine the returns for his district and
forward a consolidated return to the CE on the same form. Similarly the
CE will send a consolidated return for his Command to the E-in-C.

533. The AAOGE will check the correctness of expenditure entries in

the Construction Account against original vouchers in his possession, and
endorse a monthly certificate of reconciliation on the Accounts.

534. Blank
 147

SECTION 29–CASH ACCOUNTS

Cash Assignment

535. Cash assignments are credits placed in treasuries by CsDA in

favour of disbursing officers holding specific appointments, normally
heads of offices, who are authorised to draw funds for their disbursements
by cheques on such treasuries. The amount of the assignment will be fixed
in consultation with PCDA/CDA by the CE-in-Case of a CWE or OC
ESD and by the CWE-in-Case of GE or an SDO if an AEE/AE. Within the
amount so fixed, the assignment will be recouped periodically by the
PCDA/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 will 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 sum assigned to him
exclusively by cheques for which purpose separate cheque books for each
treasury concerned will be supplied by the PCDA/CDA.
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. Any balance unpaid on the last day of the
financial year will lapse except that cheques drawn before but paid after
the end of the year will be taken against the balance of the assignment of
that year.
1Cash assignment holders having accounts with banking treasuries

will verify drawings for the month and the balance with reference to the
duplicate copy of daily debit scrolls received from the bank and prepare
monthly reconciliation statement. For cash assignment accounts with non-
bank treasuries, the pass book (IAFZ-2106) will be sent monthly to the
Treasury Officer for completion and on return, the drawings for the month
and the balance will be verified. The GE will satisfy himself as to the
accuracy of his drawings during the month and the undrawn balance with
reference to the duplicate copy of debit scrolls/pass book (IAFZ-2106). He
will prepare a reconciliation statement in the following form:-

1. Amended vide CS. 71/XII/85

 148

(i) Amount of cheques remaining unpresented on beginning of

the month;
(ii) Amount of cheques drawn during the month;
(iii) Total;
(iv) Amount of cheques encashed during the month;
(v) Balance i.e. amount of cheques remaining uncashed with
details of cheques.

Imprest

536. For effecting payments of a petty and urgent nature, MES officer
holding cash assignment may be allowed in consolation with the
PCDA/CDA an imprest up to a limit of [Rs. 10,000/- for Commander
Works Engineer, Lt Col. and above or their equivalent and Rs. 5,000/- for
Garrison Engineer, Major or equivalent.]1 (See Para 535). The amount will
be drawn by the officers from their respective cash assignments and
recouped as and when necessary. [Cash purchases to the extent of amounts
per item per transaction as mentioned in item 5(c) of Table ‘B’ is
permitted across the counter against cash memo. Where cash purchase are
not made personally by the GE/CWE but by the personnel nominated by
them to do so by name, the cash memos will be countersigned by them
subject to the condition that the Head of the officer will remain
responsible for the transaction.]1

537. Outstation JE B/R. or E/M may, with the approval of the CWE
and concurrence of the PCDA/CDA, be allowed an imprest upto
Rs. 2000/- for payment of muster rolls, industrial personnel bills and petty
bills (see para 573). This limit may be exceeded under the orders of the
CE with the concurrence of the PCDA/CDA. The imprest will be
advanced and recouped by the GE/SDO (if AEE/AE) concerned from his
cash assignment.

538. CsWE not holding cash assignment and CEs will be provided with
an imprest of [Rs. 10,000/-]2 each for meeting contingent charges. The
will be advanced and recouped by the PCDA/CDA concerned.

1. Amended previously vide E-in-C’s Branch letter No. A/03109/ESP-1

(P&C)/1507/DO-I/D (W-I) dt. 20-10-87.
2. Previously enhanced from Rs. 250 to Rs. 4,000/- vide MOD No. A/03108/E8-1
(P&C)/535/DOI/D (W-1) Dated 7-5-91
 149

539. The initial amount advanced on account of imprest as well as any

permanent addition or reduction will be accounted for under the Suspense
Head 8672- Permanent Cash Imprest, Minor Head 104-Defence (i)
Defence Services Permanent Cash Imprest which should be cleared at the
end of the financial year, balances being deposited in the treasury. The
amounts drawn from the imprest for payments will be recouped as and
when necessary and charged to the service head concerned.

540. Blank.

541. Blank.

Public Fund Account

542. A public Fund Account will be opened in the State Bank or

Treasury, as the case may be, by each MES officer responsible for
disbursements of pay and allowances of establishment. Cheques in
payment of bills on account of pay and allowances of establishment
(excluding industrial personnel), TA and other claims, and miscellaneous
claims of MES formations required to be pre-audited by PCDA/CDA, will
be one by the PCDA/CDA to the State Bank/Treasury concerned for
credit to the Public fund Account for the officer.
1The MES Officer responsible for disbursement of the bills etc.,
will draw the amount from the State Bank of India to the extent he
anticipates to disburse on last working day of the month. The undisbursed
amount including the balance left over in the Public Fund Account will be
credited into the State Bank of India/Treasury at the end of penultimate
working day of the following month except in the month of March when it
will be closed with nil balance on 31st and Treasury Receipt sent to
AAOGE for adjustment. Fresh claims will be preferred for the
undisbursed claim and submitted to PCDA/CDA for pre-audit and
payment from Public Fund Account.

1. Sub para substituted Vide AHQ E-in-C’s letter No. 97508/E2 (WPC)
dt10-1-83
 150

Cash Book

543. Every officer having cash assignment or imprest will maintain a

Cash Book on IAFW 2246. All transactions dealing with the receipt of
cash or cheques and all payments or disbursements will be entered as they
take place. The Cash Book will be maintained by the cashier under the
supervision of the AAOGE. All entries will be checked and initialled by
the AAOGE and the officer operating the account. In the case of
outstations this is done by the cash assignment/imprest holder.
The Cash Book will be maintained in two volumes, each volume
recording the transaction for alternate months.
Treasury receipts for money deposited by the units, contractors
etc., are not entered in the Cash Book but are dealt with separately by the
AAOGE.
A separate Cash book will be maintained on the above lines on
IAFA-125 by every officer operating a Public Fund Account for recording
all transactions connected therewith.

544. The Cash Book will be closed and balanced on the 25th of teach
month except in March when it will be closed on the 31st. It will them be
forwarded to the PCDA/CDA after check by AAOGE with all necessary
schedules and vouchers except cash vouchers for amounts not exceeding
Rs. 1000/-, industrial personnel bills and muster rolls.
The Cash Books of outstation cash assignment/imprest holders will
also be balanced on the above dates and sent to the GE duly supported by
all schedules and vouchers for further action as above.

545. Blank.

546. Blank.

SECTION 30–ESTABLISHMENT ACCOUNTS

547. Blank.

548. Blank.

549. Blank
 151

Industrial Personnel Bills

550. All industrial personnel on monthly rates of pay, will be paid on

IAFW- 2258. The bill will be prepared monthly, in. duplicate, by the SDO
on a date fixed by the GE for the period previous to that date. When the
services of an individual are dispensed with before the close of the month,
it is permissible to settle his account during the month.
Income-tax deductions, if any, will be recorded separately and
credited to the Head ‘Income-Tax’.
A statement giving the details of the work done by the labour
employed and the stores consumed will be attached to each bill, 1[but in
case of works costing more than Rs. 50 lakhs where complete or a major
portion of the original work is executed through departmentally employed
personnel, this statement will be submitted separately to Audit authorities
duly checked by DCWE (Contracts) staff but within 45 days of the last
date of month for which IP Bill has been paid.]

551. If pay is claimed for any person paid at monthly rates on IAFW-
2258 for whose appointment sanction has not been accorded, the amount
may be passed provisionally on the authority of the GE, stating that
sanction of the competent financial authority has been applied for that the
sanctioned estimate provides for the appointment.

Unpaid Wages

552. If any wages remain unpaid from a industrial personnel bill, they
will be credited into the State Bank of India/Treasury. The details will be
entered in the Register of Unpaid Wages (IAFW-2259) kept by the holder
of a cash assignment or imprest.
Payments of unpaid wages will be made on Hand Receipt (IAFW-
2260) after check by AAOGE and the voucher number noted against the
entry in the Unpaid Wages Register.
Before the accounts of a work are closed, any unpaid wages
chargeable thereto including those for work charged non industrial
personnel will be debited to the account and a corresponding credit given
to Head K-Deposits to which subsequent payments will be charged.

1 Added vide CS No. 82/VIII/89.

 152

Incidence of Cost of Personnel

Non-Industrial Personnel

553. The pay and allowances of all non-industrial personnel, with the
exception stated below, will be charged in the first instance to the
allotment for establishment and subsequently adjusted where necessary as
laid down in the following paras:
In the case of personnel specifically engaged chargeable to a work,
their pay and allowances will be charged direct to the work for which they
are engaged

554. In exceptional cases when temporary personnel, or permanent

personnel who have been replaced by temporary personnel, are employed
solely on the execution of a work costing over Rs. 20,000 their pay and
allowances which are debited to the Establishment head may be
transferred under the orders of the CWE as a charge against the work,
except in the case of clerical or permanent drawing establishment when
the sanction of the CE is required.

555. In the case of minor works, maintenance, general charges, and

revenue collection, no portion of the cost of the subordinate supervising
establishment may be transferred to the work or budget head concerned,
except that where the work is carried out by DEL instead of by contract,
the CWE may approve of the pay and allowances of personnel, solely
required to supervise such labour, being transferred to the work or works
concerned, when the additional amount of supervision required justifies
this course. This exception does not apply to clerical and drawing
establishment.

556. The pay and allowances of the following categories of non-

industrial personnel, other than those in ESDs, will be transferred monthly
to the appropriate heads of accounts as shown:
(a) All fire-fighting establishment and watch and ward staff
employed for the security and custody of stores-to the maintenance
of stores or work concerned.
(d) MT drivers—to the service concerned or Minor Head 105-
Transportation Sub Head A-Travelling and Outstation Allowances
2.- Temporary duty moves MES (including E-in-C’s branch and
BSD) as the case may be (see para 277) The pay and allowances of
Chowkidars/Khansamas employed on the care of vacant buildings
etc./MES Inspection Houses will be charged to Minor Head Ill-
 153

Works Sub-Head D-General Charges, or to corresponding heads

for the Navy and the Air Force as the case may be.

557. In cases where services are cost-accounted, e.g., E/M installations,

workshops and manufacturing operations, personnel are divided into two
main classes as below:-
(a) Those employed on administration and supervision duties-
This class consists of persons above the rank of JE in actual
charge. Their pay and allowances will be charged to Minor Head
104 Sub-Head K. However when a JE is placed in whole-time
charge of an installation etc., his pay and allowances will be
transferred as charge against the installation as in (b) below.
(b) Those employed in maintaining and operating the plant,
etc. These consist of the JE in actual charge and persons below his
rank, including the watch and ward staff and personnel employed
for meter reading and billing.
Their pay and allowances will be transferred at the end of each month as a
charge against the installation etc., concerned except where these were
directly charged thus in the first instance.
In small stations it may be desirable in the interests of economy to
employ some of these personnel part-time on other works, e.g.,
maintenance of internal wiring. In such cases the CWE will decide what
proportion of the pay and allowances of personnel so employed is
chargeable to establishment or other works.

Industrial Personnel

558. Except in the case of ESDs the pay and allowances of all industrial
personnel are chargeable to the work for which they are engaged and are
adjusted direct to the work.

Incidence of Departmental Charges

559. Departmental charges (see para 310) recovered on account of work

done by the MES will be adjusted as under:
(a) Work done for other Ministries/Deptts. of the Central
Government.
The Departmental charges (except pensionary charges) levied on
works for other Ministries/Deptts. of the Central Government are treated
as a reduction of expenditure under the Heads ‘Establishment’ and ‘Tools
and Plant’ (Minor Head 104-Civilians Sub Head K-MES and .Minor Head
111, Sub-head E). The pensionary charges are adjusted as receipts under
 154

Major Head 0071, Sub Major Head 02-Defence Minor Head 101-Army
Misc. Receipt.
The Departmental Charges for works carried out by the MES for
the Navy and the Air Force are centrally adjusted as detailed in Ministry
of Defence No. 12(l)/93/D(Works-n) dated 23 Aug. 1993.
Copy of Ministry of Defence No. 12(l)/93/D (Works-II)
dated 23 Aug 1993.
Consequent on the reorganisation of MES and the setting up of
dedicated Zonal Chief Engineer formations for Navy and Air Force, the
existing procedure of recovery of Departmental charges from Navy and
Air Force for works and services rendered by MES has been reviewed. It
has been decided that with effect from the financial year commencing on
1st April 1993, the existing system of recovery of departmental charges on
MES works and services should be modified as follows:—
i. Pay and Allowances of Army Officers and personnel
deployed in dedicated MES formations of Navy and Air Force will be
booked against minor Head 102 of the two services Navy (Major Head
2077) Code Head 1/600/02 and Code Head 1/601/01 and Air Force (Major
Head 2078) Code Head 1/701/02 and Code Head 1/703/01 through contra-
debits/contra-credit after initial disbursement from Army Budget through
CDA(O) and CDA(OR).
ii. Pay and Allowances of civilian officers and personnel of
dedicated MES formations for Navy and Air Force will be provided for
and booked against Minor Head 104 of the respective services. Navy
(Minor Head 2077) and Air \ Force (Major Head 2078). For this purpose
suitable budgetary heads/Code Heads will be opened.
iii. For TA and outstation allowances and all other conveyance
charges of MES civilian officers and personnel of such dedicated MES
formations in Navy and Air force, suitable and separate budgetary
Heads/Code Heads will be opened under Minor Head 105 of the two
services. The same expenses in respect of Army personnel can be adjusted
through contra-debit/credit under separate code heads.
iv. In view of the direct booking of various elements of
expenditure incurred on establishment of dedicated MES formations of
Navy and Air Force as indicated above, the percentage of departmental
charges to be recovered from these two services for works and services
rendered by MES will be restricted to %.
v. As regards tools and plants charging of 1% of the value of
works as T&P Charges will continue. The amount so collected will be
credited in a centralised manner under the existing deduct Head (Code No.
495/06) under sub Head ‘E’ of Minor Head Ill-Works under Major Head
2076 (Army). For this purpose, category prefixes 08 and 09 will be used
 155

while operating the concerned Code Head (495/06) fo identify the T&P
charges booked to Navy6 and Air Force respectively.
vi. Expenditure incurred by dedicated MES formation of Navy
and Air Force on miscellaneous expenses, printing and stationery,
telephone and payment to other Departments for work done for Defence
which are now booked under Minor Head 800- other expenditure of Major
Head 2076 (Army) will be debited to respective Minor Head 800-other
Expenditure of Major Head 2077 (Navy) and Major Head 2078 (Air
Force) respectively. For this purpose separate budgetary heads/code heads
will be opened.
vii. The recovery of pensionary charges at %% as part of
departmental charges leviable at present on Navy and Air Force will be
dispensed with, as expenditure on pensions do not form part of Army
Demand No. 18.

(b) Work done for State Govts., private persons or bodies

(including Local Funds and Govts. Outside India).
The Departmental Charges levied on works, etc. done by MES for
the State Govts., private persons or bodies (including Local Funds and
Govts. outside India) be treated as revenue receipt and credited as under :

(i) Establishment Major Head 0076, Minor Head 103

Charges Civilians, (a)-Misc Receipts.
(ii) T & P Charges Major Head 0076, Minor Head 104-
Receipts from Works, Sub-Head E- Other
Misc Receipts, (a)-MES.
(iii) Pensionary Charges Major Head 0071, Sub Major head 02-
Defence Minor head 101-Arrny Misc
Receipt.

(c) If the amounts representing reduction of expenditure under

Establishment and T & P heads are not recovered before the close
of the accounts of the year, necessary adjustments will be carried
out by debiting the outstanding amounts to Minor Head 111, Sub-
head G-MES Advances.

560. Departmental Charges levied by other Departments on account of

work done, etc., by them for the Defence Services will be adjusted as
under:
(a) Work done by other Ministries/Deptts. of the Central
Government.
 156

In the case of works, etc., carried out for the Army, the
Establishment Charges will be debited to Minor Head 800- Other
Expenditure B-Miscellaneous (a) Unit allowances and other miscellaneous
expenses 10. MES establishments d) Payments to other Department and
Tools and Plant Charges to Minor Head III-E(a) under the respective
detailed heads for ‘Payments to other Departments’. In the case of the
Navy and Air Force, the above charges (viz. Establishment and T & P)
will be compiled under Detailed Head (g) of Minor Head Ill-Works under
Major Heads 2077 and 2078 respectively.
Pensionary Charges will be debited to Major Head 2071 Pensions
and other Retirement benefits.
(b) Work done by State Governments and others
The Departmental Charges (except pensionary charges) levied by
State Govts. and others on Defence Works will be charged direct to the
work concerned.
Pensionary Charges will be debited to Major Head 2071-Pensions
and other Retirement benefits.

561. Blank.

562. Blank.

SECTION 31-DEPOSIT WORKS

ACCOUNTS

563. Construction Accounts will be maintained for Deposit Works in

the same way as for normal MES works.

564. Deposit contributions will be paid either into the treasury or to the
GE or other imprest holder concerned if under Rs. 100 (see para 715).
Such receipts and all expenditure incurred upto the amount of the
deposit will be compiled to Sector K-Deposits Sub Sector (b) - Deposits
not bearing interest Major Head 8444-Defence Deposits Minor Head 800-
Other Deposits (iii) Miscellaneous Deposits.

565. The amount of the deposit will be treated as an allotment to the

work and shown in the Construction Account and Abstract in two distinct
parts, one representing the share available for works expenditure and the
other departmental charges leviable thereon.
A refund of the unexpended balance on completion of a work will
be treated as a reduction of the original deposit, and not as an expenditure.
 157

This will be recorded in the Construction Account by making a

corresponding reduction in the figure entered as allotment.

566. Departmental charges are normally adjusted once a year in the

accounts for March or on completion of the work if earlier. The
PCDA/CDA may however, in the case of large projects, specially
authorise the adjustment to be made month by month as expenditure is
incurred.

567. In the case of work done by the MES in connection with

dismantling, packing, cartage, etc., of surplus plant and machinery and
stores on behalf of a purchaser, and where the charges are agreed on as a
lump sum or percentage of the sale price, the difference between the
deposit received and total expenditure incurred (inclusive of departmental
charges), will be adjusted by debit/credit to Minor Head 104—Receipts
from works.

568. Blank.

SECTION 32 - PAYMENTS

569. Bills in respect of pay and allowances of establishment (excluding

industrial personnel), TA claims and miscellaneous claims of MES
formations will be sent to the PCDA/CDA direct by the head of the office
concerned for audit and issue of cheque for credit into the Public Fund
Account (see para 542).
All other bills and muster rolls will be checked by the AAOGE
before they are passed for payment by a GE, or SDO if an AEE/AE under
paras 571 and 572, or are submitted to the PCDA/CDA for pre-audit and
return for payment from cash assignment.
Bills and muster rolls paid by an outstation imprest holder under
para 573 will however be checked by the AAOGE after payment.

570. All contractors’ bills will be technically checked by the SW staff

before payment as laid down in paras 470 et seq.
All muster rolls and industrial personnel bills will, after payment,
be passed for examination to the Surveyor’s Assistant in the GE’s office
who will endorse thereon a certificate in token of his examination. The
SW in the CWE’s office will call for such of these as are ordered by the
CWE and will similarly endorse them with a certificate of his
examination. These will all be passed finally to the AAO GE for review of
the certificates and for record.
 158

571. AGE, or SDO if an AEE/AE, is authorised to pay from his

assignment all muster rolls, industrial personnel bills, bills for rent of hired
buildings, rent of land, rates and taxes, supply of electricity and water by
private agencies, and payments on account to contractors, without pre-
audit by the PCDA/CDA,

572. A GE, or an AEE incharge of an independent Sub-division, may

pay, without pre-audit by the PCDA/CDA final bills the gross value of
which does not exceed [Rs. 5,00,000]1 each except the bills for resumption
of properties.
All bills on account of resumption of properties under specific
Government orders, the value of which does not exceed Rs. 2,50,000 each,
will be paid by the GE or an AEE incharge of an Independent Sub
Division after audit check by the AAOGE. The bills after payment will be
forwarded to PCDA/CDA concerned for post audit in the normal manner.

573. An outstation imprest holder may pay muster rolls and industrial
personnel bills without audit check before payment; he may similarly pay
petty bills up to [Rs.5000]2 if authorised by the GE.

574. Payment to contractor will normally be made by means of a

crossed cheque in his favour. When an open cheque is asked for by a
contractor having no banking account, a written declaration will be
obtained from him that he accepts the risk involved and the cheque when
sent by post, will be sent by registered post. The declaration will be
recorded with the AAOGE. In tribal districts payments may be made in
cash.

575. Advances of pay or travelling allowances will normally be

demanded from the PCDA/CDA but in urgent cases payment may be
made from cash assignment/imprest in which case an intimation will be
sent to the PCDA/CDA forthwith. Adjustment of an advance, on account
of travelling allowance will be effected on completion of the journey by
means of a travelling claim.

1 Previously enhanced from Rs 1 lakh to Rs. 2.5 lakhs vide GOI, MOD No.
36364/E8/1354/ (W-II) dated 22-3-96
2 Previously enhanced from Rs 200 to Rs. 1000 vide MOD No. A/03108/ESP-
1(P&C) 535/DO II/D (W-1) dated 07-05-91
 159

576. All amounts paid will be stated in words as well as in figures

followed by the signature of the payee or by that of a witness to the
payee’s thumb impression mark if the payee is illiterate. A one rupee
revenue stamp will be affixed when required in accordance with the rules
laid down in the Civil Account Code. This para does not apply to
payments made on muster rolls.

577. The GE may authorise a AE/Spvr. incharge of a Sub-division to

make payments on his behalf; otherwise all payment will be made in the
presence of an officer. At the time of payment, the voucher will be
endorsed, initialled or signed and dated.

578. A Register of Sanctions (IAFW-2252) will be maintained by the

AAOGE to record all sanctions for Standing Charges (e.g. payment of rent
for railway sidings, contingent charges etc.). The register will be used by
the AAOGE for verification of all bills pertaining to such charges.

579. The GE will submit bills to AAOGE in duplicate. The AAOGE

after exercising audit check will transmit the original copy to the
PCDA/CDA for pre-audit where necessary. The PCDA/CDA will return
the bill to the AAOGE after endorsing payment authority. The AAOGE
will copy the endorsement and any other amendment made by the
PCDA/CDA on the duplicate copy of the bill and return both the copies to
GE for payment. After payment having been made, the GE will return the
original copy of the bill to the AAOGE and the duplicate to the SDO
concerned who will retain it in support of entries made in his construction
account.

580. Blank

SECTION 33-DEPOSITS

581. The following are items included under Sector K-Deposits and
Advances, which is not a budget head and is therefore not subject to the
rule regarding lapses contained in para 181 :-
(a) Cash deposits of MES personnel and contractor as security
(paras 103 and 508).
(b) Deposits for works to be done for local bodies, private
individuals, etc. (para 564)
(c) Amounts due to contractors on closed accounts (para 475)
(d) Amounts due to workcharged personnel on closed accounts
(para 552)
 160

(e) Imprest advances (para 539).

(f) Deposits on account of advance of rent from private
persons in occupation of Government accommodation (para 694).
The record of all transactions under this head is kept by the
AAO GE in the Register of Suspense Account [IAF (CDA)-258]

582. When a sum due to a contractor, held in deposit on closed

accounts, is ultimately paid to the contractor concerned, his
acknowledgement should set forth such particulars as would establish the
fact that the payment is made in settlement of his account in connection
with the work concerned.

583. In the accounts for March every year the following classes of
lapsed deposits will be credited to Major Head 0076 Minor Head
104-Receipts from works (E)-Other Miscellaneous Receipts :
(a) Original deposits not exceeding one rupee remaining
outstanding for one whole account year.
(b) Balances not exceeding one rupee of items partly cleared
during the year then closing.
(c) Balances unclaimed for more than three complete account
years.
The age of a payable item, or of a balance of it, will be reckoned as
dating from the time when the item or the balance first became repayable.

584. Deposits which are credited as a revenue receipt, either under para
494 or under para 583 cannot be repaid by the MES until the claim has
been checked by the PCDA/CDA. The amount to be repaid will be treated
as a refund of revenue under the head to which it was originally credited.

585. A Register of securities (IAFW-2286) will be maintained as under

for recording the receipt or disposal of security deposits:-
(a) By the Registering Officer in respect of the standing
securities deposited by contractors registered by him (see
para 498).
(b) By the GE in respect of security deposits of MES personnel
(see para 102) and of securities deposited against individual works
by contractors (see para 499)

586. The original acknowledgements of the depositors for the refund of

security deposit will, except in the case of refund of cash deposits, be
properly filed with this register.
 161

Every authority maintaining a Register of Securities will, at the

close of the year, record in the register a certificate to the effect that all
securities or the acknowledgements of the authorised custodians are in his
possession or in that of the PCDA/CDA. This register will be audited
locally.

SECTION 34-LOSSES

Classification

587. The general procedure for dealing with losses is described in FR

Parts I, II and SAL For this purpose losses will be classified as under:
(a) Loss of public money.
(b) Loss of immovable property.
(c) Loss of stores, furniture, T & P etc.

Loss of Public Money

588. 1All losses of Public Money will be dealt with in accordance with
Financial Regulations Part-I Vol I (1983 edition) Rules 164, 165 and 167.
Cash losses or deficiencies on the Defence side would be adjusted under
Major Head 8551-Defence-Advances Minor Head-101-Defence Advances
(v) Miscellaneous Advances in Sub-Sector (c)-Advances, Sector
K-Deposits and Advances and amounts re-drawn owing to the cash losses
due to miss-appropriation, defalcation, embezzlement, etc, on the Defence
side would be adjusted under Minor Head 102-Other Advances pending
their investigation and regularisation. On finalisation the net amount to be
written off will be charged to the relevant heads of account of the Services
concerned viz. Major Head 2076–Defence Services Army–Minor Head
800-Other Expenditure, Sub Head ‘B’-Miscellaneous, Detailed Head (q)
losses of cash, Major Head 2077-Defence Services-Navy Minor Head
800-Other Expenditure, Detailed Head (f) other Miscellaneous
Expenditure and Major Head 2078-Defence Services-Air Force, Minor
Head-800-Other Expenditure Detailed Head (l)-Other Miscellaneous
Charges as the case may be.

The convening of a Court of Inquiry may be dispensed with by the

CFA in cases where the loss is estimated to be less than Rs. 10,000/-
unless there are any circumstances connected with the loss which are not
clear or which demand special investigation.
1 Amended vide CS No. 74/XII/85
 162

Loss of immovable property

589. Losses of, or damage to Defence Ministry Buildings or other

immovable property by fire or any other cause will be dealt with in
accordance with Rule 162 FR Part I. Vol–I –1983 Edition.

Loss of Stores, furniture, T & P etc.

590. The procedure to be followed in the case of loss of stores,

furniture, T & P etc., is laid down in the following paras. The term
‘Stores’ embraces all categories of engineer stores including tools, plant
and machinery.

591. In the case of stores, etc., the term ‘losses’ covers actual losses,
depreciation and vintage as described below :
(a) Actual losses include:
(i) Loss of stores etc., on charge.
(ii) Loss of stores etc., in transit.
(iii) Loss due to fire or other unusual occurrences.
In each case the loss may comprise either deficiencies or damage.
(b) Depreciation may be due to either usage or storage and
covers:–
(i) Stores, etc., in use becoming unserviceable through fair
wear and tear.
(ii) Deterioration of storage etc., on charge due to normal
causes.
Any unserviceability of articles in use other than due to fair wear
and tear will be treated as a loss under (a).
Deterioration through normal causes will take into account the
nature of the article and will cover change in condition through natural
causes inspite of best care, custody and preservation. Deterioration arising
out of lack of appropriate storage accommodation or preservation will be
treated as a loss under (a).
(c) Wastage includes:-
(i) Shrinkage, wastage, evaporation etc., through
natural causes, and wastage in handling, decanting, etc.,
e.g. shrinkage of timber, wastage of coal and POL.
(ii) Normal wastage in connection with manufacturing
and building, etc., operations.
NB- Wastage in excess of the normal permissible limits will be
treated as a loss under (a).
 163

592. Losses falling under para 591 (a) will be further categorised as:
(a) those due to theft, fraud or gross neglect :
(b) those not due to theft, fraud or gross neglect.

Transit Losses

593. Losses in transit will be treated in the same way as losses in stock
and categorised under (a) or (b) of para 592. Where the loss is due to
inaction or gross neglect (or theft/fraud) on the part of a Defence
consignor or consignee, the loss will be treated under para 592 (a).
In all other cases of losses in transit, when the stores, etc., are in
the physical possession of a carrying agency, viz Railways, private body
or a firm, the losses to the extent that they become irrecoverable from the
carrying agency (see para 754) will be treated under para 592 (b). Where
the carrying agency belongs to the Defence Services, the loss will be
treated as loss in any of the Defence formations and categorised under
Para 592 (a) or (b) in the normal manner.
The procedure governing discrepancies detected in inland
consignments is outlined in para 752.
For losses in transit for stores received from overseas see Para 753.

Procedure for regularisation of losses

594. In all cases of losses, of stores, etc., on charge or in transit, the

OC ESD/GE (Engineer Park or Division) concerned will cause
preliminary investigation to be made to determine the cause of the loss and
the amount involved and take action thereon as under:
(a) If the investigation reveals that the loss
(i) is due to theft, fraud, or gross neglect, or
(ii) is due to fire or any other unusual occurrence, or
(iii) requires the sanction of the G of I, he shall
immediately report the occurrence to the Station/Sub Area
or equipment Commander and to his departmental
superiors. Further action will be taken as laid down in para
595.
(b) In all other cases the loss shall be written off by the
competent Staff and Engineer Authority under the powers given in
FR Part I Volume I and II and these Regulations (Table B) in
consultation with his financial adviser.

595. In the case of losses covered by para 594 (a), as soon as the Court
of Inquiry convened by the Staff authorities is completed and convening
 164

officer/Sub Area or equivalent commander has recorded his opinion “on

the proceedings the following action shall be taken :–
(a) If the opinion is that the loss has been due to theft, fraud or
gross neglect, the proceedings with loss statement will be
forwarded to the CFA through Staff channels for write off sanction
under Rule 161 FR Part I Volume I. The holdings of a Court of
Inquiry may, at the discretion of the prescribed authority, be
dispensed with in cases where the reported loss is less than
[Rs. 25,000/-]1.
(b) In other cases action will be taken by the OC ESD/GE
through departmental channels for write off sanction under the
powers laid down in Table B, Rule 161 FR Part I Volume I and
Appendix H, Schedule VI, FR Part I Volume H

596. In all the cases of actual loss a loss statement (IAFA-498) will be
prepared and, after pricing by the AAOGE, submitted through the CDA
for orders of the competent sanctioning authority (See Paras 594 and 595).
On receipt of orders of the competent authority, a copy of the sanctioned
loss statement will be forwarded to the CDA.
A register of Loss Statement (IAFZ-2161 and IAFZ-2259 for bulk
POL) will be maintained in the office of the OC ESD/GE.

597. The amount to be shown on loss statements, shall be the value of

the stores, etc., lost or, in the case of stores, etc., damaged or which on
examination are found to differ in condition from that under which they
were held on charge, the estimated (actual where known) cost of repair,
except in cases where recovery from an individual is involved, Para 247
SAI shall be followed.
The assessed value of any serviceable material or components
which can be retrieved and brought on charge, or the value realised from
disposal under circumstances described in para 812 or any partial recovery
of a loss from persons responsible, will be taken into account in arriving at
the amount of loss to be written off but the authority competent to sanction
the loss will be determined by the gross amount.
Where losses are made good in full, the loss statement will be
endorsed to this effect and forwarded to the AAO GE. No formal write off
sanction will be required. In the case of losses of demolition materials,
salvage or scrap, the amount both for purposes of write off and determing
the competent authority will be saleable value as assessed by the GE.
1 Previously enhanced vide GOI, MOD (FIN) UO No. 520/W-I of 1986
dated 14-3-86
 165

598. Losses of all items occurring in any one unit due to one and the
same incident or cause, e.g., theft, fraud, fire, explosion etc., should be
written off on one loss statement.

599. When, on stock verification, stores, etc., are found surplus or

deficient, the surpluses shall at once be credited to Government and the
deficiencies dealt with as losses except to the extent adjustments are
permitted in para 600.

600. Where the discrepancies are found wrongly identified and/or

incorrectly recorded, the stock records shall be adjusted in the following
cases by an adjustment voucher on IAFW 2253 and no loss statement is
required in support of the adjustment :–
(a) Where the original Receipt/Issue Voucher on which the
stores were incorrectly identified and/or incorrectly recorded is
linked up, the adjustment voucher will be approved by the OC
ESD/GE. The number and date of the original voucher will be
quoted in the adjustment voucher.
(b) When the discrepancies are found to be due to incorrect
identification or nomenclature of stores of a similar type, size,
shape, category or use and the cost is approximately the same as
the items they were mistaken for, adjustment voucher will be
approved by the GE.
601. Losses in respect of deficiencies not adjusted as in para 600 and
falling within the financial Powers for writing off losses of an OC
ESD/GE will be adjusted by him on the stock taking sheets and no loss
statement is necessary.

602. Each of the following categories will be treated as a separate

transaction for the purpose of determining the competent authority
empowered to write off losses and shall be dealt with on separate loss
statement: -
(a) Where ‘continuous’ stock taking is carried out, as in the
case of stores, losses discovered at a stock taking of :
(i) individual items of dissimilar type,
(ii) all items of similar type as decided by the OC
ESD/GE
(b) Where ‘periodical’ stock taking is in force, as in the case of
furniture, T & P etc., the total value of the loss discovered in each
unit on each particular occasion of check, irrespective of the time
taken in checking.
 166

603. Losses due to depreciation and wastage as defined in para 591 will
be written off by Engineer authorities under their powers laid down in
items 7 and 8 and note 9 (b) of Table B, on a simple expense voucher
(IAFW-2253) or on a loss statement (IAFA-498) as the case may be after
scrutiny by the AAO GE.
In the case of losses due to fair wear and tear in I.W. Stores of
ESDs, write off sanction will be given by the CE/OC ESD/CWE on
expense vouchers under his powers in item 7 of Table B.
604. Adjustments will be made to registers, ledgers, etc.,
immediately on preparation of the loss statement or expense voucher
where deficiencies are involved. In all other cases, except when disposal
action is taken before write-off sanction is accorded (see para 812), the
sanction for write off will be awaited, a suitable remark being made in the
register, ledger etc.

605. Losses of stores, furniture, etc., will be borne by the work, stock or
maintenance head concerned.

606. Where stores, etc., are disposed of at less than their book value by
or under orders of the Central Disposal Organisation or competent
Engineer Authority, no regularisation will be necessary to cover the
difference between the book value and the sale proceeds.
Similarly the difference between the assessed value of
unserviceable stores etc., and the amount realised by disposal needs no
regularisation.
607. Infructuous expenditure caused by the abandonments or
curtailment of a project, or by change of plan or design or by defective
design or construction or by premature termination of a contract; or any
other cause should be formally sanctioned as a loss by the CFA vide Rule
161 FR Part I Vol. I and Appendix II Part I Army (Schedule VI) of FR
Part I Vol. II Receipts from the disposal of stores or other assets sold or
utilised elsewhere should be credited to the project in order to arrive at the
net amount of the loss.

608. Blank.

609. Blank.

610. Blank.
 167

CHAPTE
R
VIII BARRACK SERVICES

SECTION 35-GENERAL

611. Barrack services broadly comprise the functions in connection

with:-
(a) Quartering
(b) Payment of rents, rates and taxes
(c) Furniture
(d) Recovery of rent and allied charges
Rules regarding the recovery of rent and allied charge are dealt
with in Chapter IX – Revenue and Receipts. The procedure in respect of
the other functions is detailed in the following section Barrack Services
broadly comprise the functions in connection with:–

612. Blank.

SECTION 36-HIRING OF LANDS AND BUILDINGS

613. The hiring and dehiring of lands and buildings for the Army
(excluding Farms and Ordnance Factories), Navy and Air Force is the
responsibility of the local commanders and will be carried out through the
agency of DEO except that within the enclaves of Delhi/New Delhi and
Shimla, the responsibility will be that of the Ministry of Urban
Development of the G of I.

614. Before any land or building is taken on hire for military purposes,
the necessity for such action must be accepted by the competent
administrative authority under the powers given in Table A
This rule is not applicable to accommodation hired for officer’s
quarters and messes which is governed by para 4 ‘Quarters and Rents’.
Where, however, the rent exceeds the rent payable by Government for
similar hired accommodation in the station, the sanction of the
Commander Area/Division will be obtained.

615. The hiring of properties which are required for more than ten years
or for purposes not specifically authorised, requires the approval of the G
of I.
 168

6l6. Lands and buildings required by the MES for the functioning of
their installations will be hired by the MES, but where property is required
for other purposes (see para 613) hiring negotiations will be carried out by
the local commanders with the owners direct and hiring agreements
concluded by the MES. The DEO will render such assistance as may be
required in the matter of the hiring of lands.

617. When a hired building is taken over by the MES, an inventory of

all fixtures, fittings, furniture, etc., with relevant details as to the condition
of each, will be prepared immediately and the signature of the owner
obtained in token of his acceptance. The inventory will also show the
general condition of walls, floors, ceilings, stairways and all other
appurtenances to the buildings. This will form the basis for the preparation
of the schedule of dilapidations at the time of relinquishment.
In the case of hired lands, a schedule will similarly be prepared
showing details of structures, trees, etc., if any arid signed by the owner.

618. No action to relinquish any hiring will be taken by the MES

without the administrative sanction of the competent authority. Powers to
authorise such relinquishments are detailed in the pamphlet ‘Instructions
for the relinquishments of hired, requisitioned lands and buildings,
acquisition of lands and disposal of immovable assets’.
Hired accommodation for officers’ quarters and messes will be
relinquished under orders of the Station Commander.

619. Financial powers for the payment of terminal compensation for

Wrings vested in MES officers are laid down in Table B. When effecting a
settlement the instructions contained in the pamphlet referred to in para
618 will be followed.
The payment of terminal compensation will be made irrespective
of any barrack damages outstanding against units or individuals in
previous occupation of the property. Compensation may be made either in
cash or by the execution of necessary repairs or additions and alterations
to restore the property to its original condition. In the later case, all such
works will be treated as maintenance but debited to the budget head for
terminal compensation of the Service concerned.

620. Blank.
621. Blank.
622. Blank.
 169

SECTION 37-QUARTERING

General

623. All accommodation at a station, other than reserved

accommodation (see Regulation for Army), although physically in the
charge of the MES, is at the disposal of the station Commander. Officers
quarters, other than single officers quarters attached to messes, will be
made All accommodation at a station, other than reserved accommodation
(see Regulation for Army), although physically in the charge of the MES,
is at the disposal of the station Commander,. Officers quarters, other than
single officers quarters attached to messes, will be made accommodation
at a station, other than reserved accommodation (see RA), although
physically in the charge of the MES is at the disposal of the Station
Commander. Officers’ quarters, other than single officers’ quarters
attached to messes, will be held on a Station Pool. Allotment to individual
officers will be made on IAFW-1820 by the Station Commander or, where
more than one Service is concerned, by the Inter Services Quartering
Committee or other allotting, authority. The BSO or the senior B/S
representative at outstations will be present at the committee meetings in
an advisory capacity.
The allotment of buildings, including single officers’ quarters
attached to messes, on charge of a unit or formation is the responsibility of
the OC.

624. The MES will maintain an up-to-date record of all the rentable
buildings in every station in the Register of Rentable Buildings (IAFW-
2169).
The register will include all rentable buildings, including those
used as cinemas, institutes etc, and those used by the Central or State
Government, Cantonment Authority etc. These will be frequently checked
physically as well as with the Register of Buildings and occupation
returns.

625. The GE or the senior MES representative at an outstation is

responsible for bringing to the notice of the Station Commander, quarters
lying vacant in the station and any neglect of the rules relating to housing
and quartering. Handing/Taking Over

626. The MES will be kept informed of the arrival and departure of all
units and at least 24 hours’ notice will normally be given by units and
 170

officers for handing and taking over. Accommodation will be handed over
to allottees on the authority of allotment letters.

627. Handing/taking over by units will be carried out in accordance

with Regulations for the Army. Representatives of the unit and themes
will jointly inspect each building, room by room, and check all fixtures,
fittings, furniture etc., with their respective inventories and ledgers. On
conclusion, the documents will be signed by both the representatives. A
similar procedure will be followed in respect of officers’ quarters and
other works like runways/taxi tracks, jetties, ranges and the like.
Repairs required will be noted at the time of handing/taking over
by units or officers and carried out under normal rules.
Unauthorised additions or alterations, if any, carried out by
occupants will be reported to the Station Commander.
The procedure is identical when barracks are handed over by
outgoing to incoming units. This will be done in the presence of MES
representatives

628. Occupants are responsible, at the time of handing over, to give

vacant possession of all buildings including out houses. Meters, installed
by the MES will be read before taking over residential accommodation. In
case of non-metered buildings charges will be assessed in accordance with
the prescribed rules.

629. The handing/taking over of quarters and unit lines will be recorded
on IAFW-1827 in all cases and completion reported in writing to the
Station Commander without delay.

630. Where military buildings are transferred on loan to Ministries of

the Central Government, State Government, etc., the dates of
handing/taking over will be intimated to the AAO by the MES.

Occupation Returns

631. The MES are responsible to prepare occupation/vacation returns

for all officers’ quarters on the Station Pool and forward them to the AAO
with a copy to the Station Commander and the officer’s unit. For all other
buildings including officers’ messes, the units and formations in
occupation are responsible to prepare these returns and forward them in
duplicate to the local MES authorities who will check them and forward a
copy to the AAO MES.
 171

Occupation/vacation returns will be submitted promptly and

correctly as they form the basis of the AAO’s Revenue Ledger. The MES
will bring any irregularities in this respect to the notice of the Station
Commander.

632. Occupation/Vacation returns will be submitted on IAFZ-2170 by

the authorities stated above as follows:-
(a) Immediately after handing/taking over by the MES of any
accommodation.
(b) Monthly, by the 5th of each month, to show changes in
occupation within unit lines, single officer’s quarters, etc., during
the preceding month. If there are no changes, a nil return will be
rendered.
(c) Annually, a complete occupation return showing all
buildings, rentable and non-rentable whether Government owned
or hired, by the 20th April to show the position as on 1st April.

Barrack Damages

633. Damages to buildings, fitting, fixtures and furniture, caused

wilfully or by negligence are termed ‘Barrack Damages’. These may
consist of deficiencies, damages or unauthorised alterations and are noted
during Half yearly inspections, annual verification of furniture and at the
time of taking over of accommodation, and will be dealt with in
accordance with Regulations for the Army (para 1176).

634. Barrack Damages vouchers will be prepared at replacement cost in

such cases and the amount recovered from units or individuals
responsible. In case of dispute, should the Commander Sub-Area/Bde
decide that the whole or part of a barrack damage is not properly
chargeable to unit or individual, it will be regularised by the CFA as a loss
against the State on the barrack damage voucher itself.
Recovery of barrack damages in respect of imported article should
be based on the procurement cost of the original article, if known. Where
the procurement cost of the damaged article cannot be ascertained,
recovery should be effected on the basis of the cost of the best acceptable
indigenous substitute. In rare cases where replacement has to be imported
the amount of damage will be the procurement cost of the imported article
including all expenses incidental to its import.
Should a part or the whole of the charges for barracks damages
become irrecoverable, it will be treated as a loss of public money and
regularised under orders of the CFA on the barrack damage voucher.
 172

No separate loss statements are required in respect of any barrack

damage.
Repairs of an urgent nature may be carried out rending finalisation
of the barrack damage voucher.

635. Barrack damages will be assessed but these will not be included in
licence fee bills. Separate vouchers will he prepared for these charges and
sent to units and formations concerned for payment of the amount into the
nearest treasury. The treasury receipt will be forwarded to GE concerned
for adjustment. Vouchers in respect of individuals in Government employ
will be sent to their units for recovery in cash or with their agreement
through their pay bills. Cash may be deposited with GE or the treasury as
convenient to the unit concerned.
In the case of persons not in Government employ recovery will be
made in cash [see para 715 (a)].
Recoveries will be credited as Revenue Receipt and compiled
against the Receipt Head of the Service concerned.
A record will be kept in the Register of Barrack Damages (IAFW-
2269).
When an individual/user is charged barrack damages at the full
replacement value of the damaged article (inclusive of removal/re-fixing
charges) the damaged item may be handed over to the individual/user if he
so desires.

Care of Vacant Buildings

636. The care and custody of unoccupied buildings or unit lines is the
responsibility of the MES. Where portions of barracks or lines in
occupation by a unit are vacant, the custody of such portions is the
responsibility of the unit unless, in the opinion of the Station Commander,
the unit is unable to undertake such duties, in which case the responsibility
devolves on the MES.

Insurance of Buildings

637. Insurance will not ordinarily be effected on Government building;

but when they are either let to private individuals or used for purposes of
cinema exhibitions, the following rules will apply and insurance will be
effected at their value assessed by the agents of the Insurance Company
concerned, provided the local MES authorities accept the assessment as
reasonable:-
 173

(a) When a building is let on a monthly tenancy to any private

person or firm, no insurance will be effected except when the
building is let for purposes of cinema exhibitions.
(b) When a whole building is leased for a period of three
months or more to a single individual for purposes other than
cinema exhibitions, it will be insured by him at his cost
(c) When a whole building is leased for a period of three
months or more to more than one contractor for purposes other
than cinema exhibitions, it will be insured by the MES, the
premium debited to Detailed Head D (c)-Rates and Taxes. In such
cases it will be necessary to include in the several lease clause for
the recovery of the insurance premium in addition to licence fee.
The recoveries made will be credited in the same way as those on
account of licence fee.
(d) When a building or part thereof is let for purposes of
cinema exhibitions, the apparatus will be enclosed in a non-
combustible enclosure and die whole building will be insured by
the lessee. These conditions do not apply when 16 mm or other
miniature apparatus employing non-inflammable film is to be used.
Government buildings where training films are screened
under unit arrangement and the buildings in which training films
forming part of the syllabus of authorised courses are exhibited by
duly trained persons borne on the sanctioned establishment of the
Institution need not be insured.
If feature films are also exhibited in such buildings under
unit arrangements, the buildings will be insured, the premium
being payable from regimental funds.
(e) Contractors in their capacity as tenants of buildings used as
regimental institutes are not required to insure the accommodation
used by them.

638. The provision of the Cinematograph Act, 1952 (XXXVH of 1952)

and the rules framed thereunder are applicable to cinema exhibitions in
military buildings unless an exemption is made by the Central
Government under section 17 of the Act.

639. Blank.

640. Blank.

641. Blank.
 174

SECTION 38-RENTS, RATES AND TAXES

642. The MES are responsible for payment of all bills relating to :-
(a) Rates and Taxes
(b) Payments for railway sidings and platforms.
These charges are debitable to Sub-Head D-general
Charges.

643. For rents, rates and taxes, schedules supported by bills will be
prepared by the 5th of the month, or more often if necessary. After check
by the AAO the bills will be passed by the GE for payment from his cash
assignment.

644. The rules regarding exemption from the payment of taxes in

respect of military buildings are given in Govt orders. The GE will
maintain an up-to-date schedule of rates and taxes payable by
Government.
Government sanction is not needed to the payment of taxes when
such have been assessed by competent authority, unless the Commander
Area/Div. or the head of a department, etc., considers that the assessment
is excessive.
When the local custom is to exempt Government buildings from
the levy of a tax for the period during which they are vacant, the required
notification should be regularly sent to the Cantonment or Municipal
authorities to avoid assessment being levied in default.

645. Recurring payments for railway sidings will be adjusted by the

DAD after the vouchers have been reviewed by the CWE concerned (see
Appx J). The DAD will forward the relevant inter- departmental schedules
to the AAO of the GE concerned for adjustment.

646. Blank.

647. Blank.
 175

SECTION 39-FURNITURE

General

648. The MES are responsible for the provision, maintenance, issue and
accounting of all articles of furniture of MES supply. Approved scale of
these articles are laid down in Scales of furniture or other Government
orders issued from time to time. These authorised scales will not be
exceeded without the prior sanction of the G of I except as provided in this
section.

649. Furniture will be constructed in accordance with the general

description and dimensions approved by the E-in-C. The Zonal CE may
vary the actual design provided the general principles are not altered and
the cost is not materially increased.
Details of articles, other than those of special pattern authorised for
specific purposes, are given in ‘List of Articles of Barrack & Hospitals
Furniture of MES Supply’- a departmental publication issued by the
E-in-C.

650. The MES are responsible for the maintenance and upkeep of
furniture supplied as free gifts by the Red Cross or other societies to
military hospitals. The furniture will remain in charge of the medical
authorities and will not be replaced by the MES. When no longer
serviceable it will be struck off the books.

651. The MES are responsible for the storage of that portion of the
mobilization equipment of General Hospitals which has to be provided by
the MES in peace.

652. The MES will maintain within each Division certain reserves of
furniture as prescribed in Barrack & Hospital Schedules & Govt
Orders issued from time to time.

653. Such articles of Ordnance supply which are issued along with MES
items of furniture on hire will be provisioned from Ordnance by the MES
and maintained by them.
 176

Provision

654. The initial supply of furniture to scales is an authorised work and

may be sanctioned either as part of a works project or separately as a
major or minor work as the case may be.
1
Renewals of furniture up to 50% of the total allotment at a
station will be treated as ordinary repairs (see Para 246).

655. When public funds are not available to supply articles up to the
sanctioned scales, units may provide the deficiencies, either by purchase
through the MES, in which case no departmental charges are leviable, or
from other sources. When Government funds become available, such
articles may be taken over by the MES under die orders of the
Commander Area/Div, at a valuation to be fixed by the CWE, provided
that they are M good condition and suitable for issue in lieu of the articles
shown in the sanctioned scales.

656. Transfers of furniture within the MES will be carried out under the
orders of the authorities mentioned in para 736 and will be without
financial adjustments; the cost of transportation and handling charges
being met by the consignee and charged to the maintenance or works
account concerned.

Issue

657. The MES will issue furniture to units in accordance with scales,
the responsibility for internal distribution being that of the OC unit.
Furniture will not be transferred from one unit to another without the
consent of the GE.

658. Furniture will be issued to officer’s quarters up to authorised

scales, in accordance with their classification. Authorised furniture will
not be moved once installed unless for repair or under exceptional
circumstances. Hire charges will be assessed as laid down in para 699 and
recoveries effected in accordance with Govt Orders.

1. Note for the Readers : Now “Special Repairs” also encompasses Furniture
also. Hence renewals upto the prescribed limit can only be treated as ordinary
repairs.
 177

659. In cases where articles authorised under the scales are deficient,
similar articles suitable for the purpose but shown under different
nomenclature can be issued in lieu, if surplus and available, to make up
the deficiencies.

660. Furniture which is temporally surplus to authorised station

requirements and cannot advantageously be moved else where, may be
issued to officers on hire in excess of authorised scales. Rent at the rate of
12 percent per annum of the book value of furniture (see para 699) will be
recovered in such cases.

661. Articles of furniture which are surplus to military requirements or

which are obsolete may be issued, to civilian personnel paid from Defence
Services Estimates occupying Government accommodation within the
scales authorised for corresponding military personnel, on condition that
they will be returned to the MES in case they are at any time required for
use by troops. Hire charges will be recovered as laid down in, para, 699 et
seq. This provision will also apply to personnel of the Defence Accounts
and Audit Departments employed at military stations or when they visit
such stations on tour. Expenditure on furniture hired in this manner will be
limited to repairs and will not be incurred on replacement.

662. Where furniture is permanently surplus at a station, it should be

transferred to make up deficiencies in nearby stations when practicable
and economical, failing which, it should be disposed of to the best
advantage of the State.

663. The MES will arrange for the carriage of to quarters of Service
officers governed by the New Pay Code, barracks, etc., to complete scales
prior to handing over accommodation. The carriage of all subsequent
supplies and exchanges of furniture, including those for quarters of
Service officers governed by the New Pay Code, will be the responsibility
of the unit concerned except that, in the case of formations without
adequate transport facilities, carriage will be arranged by the Station
Commander. In the hills the carriage of furniture within the station will,
when practicable, be undertaken by military fatigue parties if available, in
which case they will be arranged for under the orders of the Station
Commander. In all other cases where rent is recovered, the carriage of
furniture will be the responsibility of the tenant.
When furniture is hired by officers under private arrangements,
within authorised scales or otherwise, transportation charges will not be
borne by the State.
 178

664. The Commander Area/Division/Independent Sub-Area may

authorise the issue, if available, of articles of furniture on loan for purely
temporary purposes for bonafide military use. He may also authorise the
issue on loan of such articles of furniture as can be made available from
surpluses, etc., when required by units of the Regular Army and TA for
use at training camps, staff or regimental exercises, manoeuvres, etc. A
separate distribution ledger for such loan issues will be maintained to
watch the timely return of articles.
The expenditure in connection with transportation of articles issued
on loan will not be charged to MES funds. All losses and reconditioning of
the articles and any other incidental expenses connected therewith will,
however, be borne by the MES.

Maintenance

665. The condition of furniture will be examined at the time of 1[half

yearly] inspections (see para 73) and necessary repairs arranged.
When units send furniture for repair to the MES yard they will
present two copies of voucher (IAFZ-2096) covering the articles. All
articles received will be entered in the Furniture Deposit Register (IAFW-
1830) and either exchanged on the spot or retained for repair and reissue
on a subsequent specified date. Exchanges will be noted on the voucher
and in the register and signed by both the unit and MES representatives,
one copy of the voucher being retained by each. No ledger transaction is
involved in this procedure. Damages or breakages which MES consider
are not due to fair wear and tear will be charged as barrack damages in
accordance with the normal procedure.

1 Now inspection of furniture is done half-yearly instead of quarterly as was done

previously. Auth. DGW (P&C) No. - 40170/E2 (WPC) dt. 23-1-82.
 179

Accounting

666. In each Sub-division or station the following ledgers will be

maintained: –
(a) Station Register of Authorised Furniture (IAFW-1811).
This shows the quantities authorised by regulations for each unit or
formation in the station.
(b) Station Furniture Register (1AFW-2279). This register
records the total quantity of furniture on charge in the station. All
receipts and issues will be shown therein. Articles supplied as free
gifts by the Red Cross or other societies to military hospitals and
their capital value as assessed by the CE, will be entered separately
at the end of this register. The articles will also be included in the
Annual Furniture Return.
(c) Unit Distribution Ledger (IAFW-1814). This is compiled in
duplicate separately for each unit, one copy being in the possession
of the unit. It shows the total amount of furniture held on charge by
a unit and any changes in distribution which are supported by
temporary vouchers. The two copies of the distribution ledgers will
be reconciled at the time of half yearly inspections of furniture
and signed by both the MES and unit representatives. The
temporary vouchers will be destroyed after the annual verification.
(d) Station Furniture Distribution Ledger. This is the same
form as (c) above and shows the distribution by units and
formations of articles on charge in the station as well as the
serviceable quantities available in stock and the unserviceable
articles awaiting write-off sanction. The totals should invariably
reconcile with (b) above.

667. An Annual Furniture Return (IAFW-2219) will be compiled from

the Station Furniture Distribution Ledger and, after the AAOMES has
checked the values, it will be forwarded by the GE to the CWE in support
of the furniture Schedule of Demands.

668. Blank.

669. A Furniture Rate List (IAFW-2307) will be maintained by the GE

and will show the value of each article held on charge. Values will be
approved by the GE. This list will be revised annually to bring the rates in
line with the current market prices and copies forwarded to the CWE with
the Annual Furniture Return. The revised rates will take effect from 1st
 180

April of each year and will be used as data for estimates, budget demands
and barrack

670. In addition to the half-yearly inspection an annual verification of

the furniture held on charge of units, formations and installations will be
carried out by actual counting in unit lines, unit pool quarters, hospitals
and so on during the months of April and May according to a programme
to be published in the Station Orders. This verification will be done by a
Stock Taking Team consisting of two MES officers or JE/Supvr selected
by the CWE from two different GE formations other than stock holding
GE, one representative from the Station HQ and one from the unit
concerned. The Unit Distribution Ledgers (IAFW-1814) held by the MES
and the units will be signed by the Stock Taking Team at the conclusion of
the verification.
The annual verification by actual counting is not required in
respect of furniture issued to married officers, civilians and separated
families who are allotted married accommodation in the station pool.
Based on the balance in the Distribution Ledger and their acceptance by
officers, civilians, separated families and so on, a certificate of annual
verification will be endorsed by the BSO on the Distribution Ledger.
The verification by actual counting of balance furniture in store,
will be done by another Stock Taking Team consisting of two MES
officers or JE/Spvr selected by CWE from two different GE formations
other than the stock holding GE, and one representative from the Station
HQ.
Stock taking Report (IAFW-2221) in respect of all articles of
furniture held in stock will be promptly prepared by the Stock Taking
Team during the stock verification and necessary certificate endorsed in
Station Furniture Register (IAFW-2279).
A copy of the Stock verification report will be sent to the Local
Audit Officer or the Regional Audit Officer as the case may be through
the AAO GE for audit purposes. Regularisation action for any
discrepancies found will be taken without delay, in accordance with the
normal procedure.

671. Ledgers for furniture in the offices of the E-in-C and CEs, will be
maintained by the CAO, Ministry of Defence, and CEs respectively (see
para 267).
 181

Disposal

672. Surplus furniture, as revealed by the annual furniture returns, will

be utilised, as far as economically possible, to make up deficiencies within
Districts and Commands under orders of the CWE and CE concerned. The
balance, on being declared surplus by CEs will be disposed of by any of
the following methods:–
(a) By sale to other Government departments under orders of
CEs.
(b) by public auction.
(c) By sale by private treaty.
The powers of disposal are as laid down in Table B. The disposal
rate/minimum reserve price (MRP) will be assessed by the GE, taking into
consideration depreciation and rates for similar articles in the local market
and approved by the authority within whose financial powers for disposal
the total book value of the surplus furniture falls. For disposal by public
auction, the procedure detailed in paras 821 to 826 will apply. Sale by
private treaty will be resorted to only when reserve prices are not attained
in public auctions or when, in the opinion of the CWE disposal by public
auction is not considered suitable or advantageous to the State.
All departmental markings on surplus articles will be effectively
defaced before disposal.

673. Serviceable timber and ironmongery will be salvaged from all

unserviceable articles of furniture and the balance broken up and offered
to the nearest ASC supply unit, on payment, as firewood, failing which it
will be auctioned.

674. Blank.

675. Blank.

676. Blank.

677. Blank.

678. Blank.

679. Blank.

680. Blank.
 182

CHAPTE
R REVENUE AND RECEIPTS
IX
SECTION 40-GENERAL

681. The GE is responsible for making demands for payment of all

revenue, whether credited as Revenue Receipts or compiled as a deduction
from expenditure, and for taking steps for its prompt realisation. For this
purpose the records detailed in the following para are maintained to show
the assessment, the progress of recovery and the outstanding amounts due
to Government in respect of all recurring and non-recurring items of
revenue. Monthly reviews of recoveries will be made in conjunction with
the AAOMES and arrears of licence fee and allied charges brought to the
notice of the Station Commander. Unit Commanders will be responsible
for effecting recoveries of dues from tradesmen (tailors dhobies etc.) and
form canteen contractors, but recoveries will be progressed by the MES.

682. The initial records of revenue are kept in the offices of GEs and are
audited locally. The following ledgers and forms are used: —
(a) IAFW-2239. Rent Assessment Ledger— Maintained by the
AAO MES and contains a record of the assessed rent of the
accommodation, internal electrical installation and furniture, in
respect of each building which is rentable, whether Government-
owned, hired, leased or appropriated. Rent of tenements will be
recorded separately.
(b) IAFW-2240. Revenue Ledger- This is maintained by the
AAO MES and contains a progressive record of revenue due and
recovered in respect of each quarter or rentable building, as well as
from other sources. It will also show separately water and electric
charges recoverable by the MES direct and water charges to be
collected by the Cantonment authorities on behalf of the MES.
The ledger will be closed on the 25th of each month (31st in
March)
(c) IAFW-2241. Rent, Electric and Water Bill-This will be
used for the recovery of charges of rent and allied charges except
charges for electricity and water payable direct to the MES.
IAFW-2241A (Revised) will be used for recoveries from Service
officers.
(d) IAFW-2299. Consumer’s Ledger (Water) – This records
particulars, by buildings, of water supplied by the MES to
 183

consumers who pay direct to the MES. It also shows progressively

the amounts due and recoveries made. The monthly readings will
be posted from the Meter Reader’s Books except where the
quantity is assessed by the GE.
(e) IAFW-2184. Consumer’s Ledger (Electric). This records
particulars of electric energy, both domestic and power (including
any incidental charges etc.,) supplied to consumers who pay direct
to the MES. The ledger is maintained in a similar manner to that
for water, IAFW-2299.
(f) IAFW-2170. Consumer’s Ledger (Electric and Water).
Special Records particulars of assessment of water and electricity
supplied to non-paying consumers.
(g) IAFW-2298. Return of Recoveries (Water). This shows
water charges doe from various individuals, which are to be billed
for either by the AAO MES or Cantonment authorities, it will also
show the consolidated amount due from consumers paying direct
to the MES.
(h) IAFW-2218. Return of Recoveries (Electric). This is
similar to the Return of Recoveries for water except that no
recoveries are made by Cantonment authorities on behalf of the
MES.
(j) IAFW-2360. Bill (Water) for consumers paying direct to
the MES—This is used for amounts due on account of water, the
recovery of which is made direct by the MES.
(k) IAFW-2217. Bill (Electric) for consumers paying direct to
the MES-Similar to that for water.
(l) IAFW-2183A. Meter Reader’s Book (Water). Records
details of monthly meter readings of water consumed. (I) IAFW-
2183. Meter Reader’s Book (Electric). Similar to that for
water, except that charges for hire of electrical appliances and
other incidentals are also included.
(m) IAFW-1828. Statement showing issues of furniture on hire.
Shows the value of furniture issued and hire charges recoverable
from each individual and forms the basis for the recovery of such
charges by the AAO MES.
 184

1
683. Rules regarding assessment, rates of recovery and remission of
rent, including rent for internal electrical installations are contained in
Govt orders issued from time to time. The GE is authorised to fix the
rent of a building unless otherwise fixed by the G of I. Buildings in
Factory estates will be assessed by the Factory authorities concerned.

684. When the accounts of a work involve expenditure on the

construction, acquisition, or equipment of a building intended to be used
for residential purposes, or on additions and alterations or renewals to an
existing rentable building; it will be ensured :-
(a) that if it is a new building it is entered in the Register of
Buildings and Rent Assessment Ledger, or if an existing building,
suitable amendments are made to the capital cost; and
(b) that the rent is assessed or revised accordingly. This rule
also applies to internal electrical installations provided hi
buildings.
In cases where a building is actually occupied prior to closing the
accounts, the rent will be fixed provisionally, taking into account the
recorded expenditure and all outstanding liabilities, and charged from die
date of occupation. The final assessment will be made on closing the
accounts and will be effective from the date the accounts are closed,
except that, where it varies from the provisional assessment by more than
5 per cent, the final assessment will have retrospective effect from the date
of occupation.

When a building already occupied is subsequently electrified, rent

for the electrical installation will be assessed from the date on which the
installation is passed fit for use and the supply of current is available.

685. The waiving of authorised charges on account of electric energy

and water requires the sanction of the G of I.
Irrecoverable items and overpayments are governed by Rule 164
FR Part I Volume I. But where charges are levied on the basis of assessed
consumption, the GE may, with the concurrence of the PCDA/CDA write
off small amounts not exceeding Rs. 5000/- in each case.

1. Note for Readers :- With the issue of GOI. MOD NO B/68628/Q3

(B-i)/2450/D (Q&C) dated 27/5/88 the erstwhile term “market rate of rent” no
longer exists and has since been replaced by “Damages” rates and special licence
fee. The rates of which are prescribed by GOI. Therefore the former concept of
fixation of market rate of rent by GE had become redundant.
 185

686. Amounts recovered on account of rent of buildings, furniture and

internal electrical installations (when not included in the rent of buildings),
and hire of fans and other appliances, will be credited as Revenue
Receipts.
Recoveries on account of electric energy and water will also be
treated in the same way except that recoveries from other Ministries of the
Central Government will be compiled as deductions from the detailed
heads concerned, any dues outstanding at the close of the financial year
being adjusted by debit to Sub Head G—MES Advances.
Charges for water and electricity supplied from an installation,
maintained from the funds of one Service, to non-paying consumers of the
other Services will be adjusted between their respective maintenance
heads in proportion to their strengths in the station. Recoveries from MES
contractors on account of water drawn from Ordnance Factory
installations will be credited to Factory Revenues.

687. In the case of quasi-commercial and manufacturing concerns, viz,

Military Farms, Bakeries, Butcheries, Ordnance Factories and MES
installations and workshops, proforma statistics for licence fee and allied
charges will be furnished by the MES for cost-accounting purposes only
and no adjustment will be made in the MES accounts.

688. The rules for the disposal of grass and other usufructs etc., on
defence lands are contained in Military Lands Manual. The MES are
responsible for the disposal of usufructs in the following cases :–
(a) Enclosed areas which form the compounds of : –
(i) MES offices, Inspection Houses, installations and
workshops,
(ii) Government bungalows, offices, workshops and
other Military Building, when vacant, except Ordnance
manufacturing establishments and their estates,
(iii) All buildings where Malis are authorised and paid
from MES funds (see para 253);
(b) Areas of land used as brick fields or quarries and catchment
areas of MES water supplies;
(c) Areas of land occupied by engineer stores installations and
MES storage yards
(d) Air fields:–
(i) entire area in the case of unoccupied airfield;
(ii) shoulders and overruns of runways in the case of
occupied airfields.
 186

It will be the duty of the GE to ensure that such revenue is

regularly realised and correctly and promptly brought to .account. A
separate folio will be opened in the Revenue Ledger for each source of
miscellaneous receipt and the probable date by which each item of
revenue falls due noted.
The proceeds realised will be credited as Revenue Receipts.

689. Except in the case of departmental charges in respect of sales on

credit (paras 276 and 802) it is not permissible to credit Revenue until it is
realised.

690. Blank.

SECTION 41-RECOVERY OF LICENCE FEE

691. Except where otherwise laid down by the G of L me procedure for

the recovery of Licence Fee for buildings in the charge of the MES,
whether Government-owned, hired, or appropriated, will be as detailed in
the following rules.

692. Occupation returns (para 631) will form the basis for recovery of
Licence Fee. Taxes, if any, recoverable from the occupants will be shown
by the GE in these returns. When no occupation return is received, the
Licence Fee bill will be prepared on the basis of the corresponding entries
for the previous month.

693. Rent bills in respect of Service officers will be prepared on

IAFW-2241A and sent to the CDA(O) In all other cases bills will be
prepared on IAFW- 2241A and, where the occupants are in Government
service, sent to the Pay Accounts officers, Defence or Civil as the case
may be, with copies to the formations concerned. Licence Fee bills in
respect of persons not in Government service will be sent through the
appropriate MES office either to the allotting authorities for recovery or to
the individuals concerned where they pay to the MES direct.

694. Licence Fee bills will be prepared for the current month and
forwarded so as to reach the authorities concerned not later than the 23rd
of the month. The amounts will be recovered by the paying authorities,
without prior notice to the individuals concerned. In the case of pensioners
and private individuals, however, Licence Fee is recoverable monthly in
advance. Licence Fee bills will be sent through the appropriate MES office
direct to them for payment, either into the treasury or to the MES office
 187

concerned, on or before the 5th of the month. Private persons are also
required to pay an advance of one month’s Licence Fee as a deposit which
is refundable on vacation of accommodation, after making adjustments for
any amounts due.
Pending settlement of any discrepancies in the Licence Fee bill,
which should be referred to the authority responsible for the allotment of
the quarter, the individual concerned will pay the amount billed for.
If the amount of Licence Fee (including rent for furniture and
charges for water and electricity) recoverable in arrears from civilians paid
from Defence Services Estimates, including the establishment under the
Controller General of Defence Accounts, owing to errors in assessment,
exceeds ⅓ of their emoluments, the Head of Departments will have the
discretion to authorise recoveries in smaller instalments not exceeding 12
in number.
Cases affecting civilians employed in Army HQ and in occupation
of MES accommodation will be decided by the Station Commander in
whose jurisdiction the accommodation lies.

695. The AAO will watch the prompt receipt of acknowledgement of

Licence Fee bills from the Defence Accounts authorities and on receipt of
such acknowledgement will complete the Revenue Ledger. In cases where
recoveries are made through Civil Accounts Officers, debits will be raised
duly supported by the accepted copies of the licence fee bills. In the case
of private individuals, the ledger will be entered up either on receipt of the
treasury receipt or on intimation of payment to an MES Officer.

696. When quarters are to be vacated before the last day of the month
owing to the departure of the occupant on transfer, leave or retirement the
unit or officer concerned will intimate the probable date of vacation to the
GE and the bill will be prepared at once.

697. Blank.

698. Blank.
 188

SECTION 42-RECOVERY OF HIRE CHARGES FOR

FURNITURE

699. Unless otherwise provided for, the hire charges for furniture
will be 10 per cent per annum of the Book Value1 of the articles supplied,
as ascertained from : –
(a) the “List of Articles of Barrack and Hospital Furniture of
MES Supply” issued by the E-in-C;
(b) the “Vocabulary of Ordnance Stores” in the case of articles
of Ordnance supply ;
(c) the book value in respect of non-standard or special articles
not included in (a) or (b).

700. The recovery of hire charges of furniture will be made in the same
way and together with the recovery of Licence Fee of buildings.

701. The hire charges for furniture will be rounded off in the same
manner as the Licence Fee for a building and will be charged for the
period during which an occupant is liable to pay Licence Fee for the
quarter occupied, or, in the case of an officer whose emoluments include
lodging allowance as a separate item, up to the date from which he
becomes eligible to draw this allowance.

702. Blank.

703. Blank.

1. Note for the readers: - Hire charges for service officers

(a) Furniture Issued upto the full prescribed scales by MES :- Full flat rate of
furniture charges as prescribed by GOI from time to time. The existing flat rates
are laid down in MOD No. l(l)/87/D (Q&C) dated 13/1/88.
(b) Furniture issued less than the authorised scale by the MES. :- At the 10% of
capital cost of furniture per annum or flat rate whichever is less.
(c) Furniture issued less than the authorised scale at officer’s own request :-Full flat
rate.
(d) Furniture issued above the prescribed scale :- 12-1/2% of the capital cost of the
furniture per annum.
(e) CPWD Accommodation at Delhi/New Delhi and Shimla :-Officer’s liability
restricted to 10% of the capital cost of the furniture per annum or flat rate of
furniture charges whichever is less. Auth. GOI MOD No C/00578/Q3 (B-
i)/774/D(Q&C) dt 26/2/90
 189

SECTION 43-RECOVERY OF CHARGES FOR ELECTRIC

ENERGY, HIRE OF REFRIGERATORS AND FANS ETC.

704. Rules for the levy of charges for electric energy supplied by the
MES and hire charges for fans and other electrical appliances, etc., are laid
down in Appendix ‘O’ and Govt orders issued from time to time.

705. The Return of Recoveries, Electric (IAFW-2218), will be prepared

monthly for each installation, showing the charges to be included in
licence fee bills, as also the total of direct recoveries to be made by the
MES, and will be forwarded to the AAO MES so as to reach him by the
1
[2nd] of the month.

706. In respect of consumers paid by the DAD or by a Civil Accounts

Officer, recoveries for electric energy supplied, hire charges for fans
refrigerators etc., and rent of internal electrical installation, where not
included in the licence fee of the building, will be made in the same way
as, and together with, recoveries of licence fee for buildings.
In the case of private consumers these recoveries, together with
charges for security deposits when leviable and for incidentals such as
replacing fuses etc., will be billed for on IAFW-2217 and recovered direct
by the MES.

707. An abstract of all receipts from consumers paying direct to the

MES, duly supported by treasury receipts, will be rendered monthly to the
AAO MES. This will include amounts paid in cash and credited in the
GE’s Cash Book.

708. The recovery of electric charges supplied to the Cantonment

Boards as per agreement will be at all-in-cost rate. For this purpose the
costed rate for the preceding year will be adopted to avoid recovery from
the consumers retrospectively. For instance the costed rate 1961-62 would
be effective from 1st April, 1963.

1 Amended vide C.S. No. 72/XII/85.

 190

SECTION 44-RECOVERY OF CHARGES FOR WATER

709. The procedure for recovery, etc., of charges for water, supplied by
the MES, in a non-cantonment station will be as laid down for electric
energy. It will also apply to cantonment stations except where the recovery
is the responsibility of the Cantonment Board.

710. In cantonment stations the Cantonment Board will be responsible

for recovery of water tax and charges in the following cases ;
(a) Where supplies are made by them.
(b) Where MES supply is given in bulk to the Cantonment
Board at fixed points and distribution is arranged by the Board
except as provided in para 711.
(c) Where supplies are made by the MES in accordance with
the Cantonments Act to persons not entitled to a supply of water
from military sources; e.g., persons in civil areas.
In the case of officer’s quarters (Government-owned, hired or
appropriated) which are situated in areas (a) or (b) above, the Cantonment
Board will recover water-tax and charges directly from the officers in
occupation. When quarters are vacant, the Board will recover water-tax
from the MES unless exemption is claimed by them for premises lying
vacant for sixty days or more.

711. When a Cantonment Beard receives a bulk supply of water from

the MES, under Section 234A of the Cantonments Act, the Board shall
pay the MES for all water so received at the rate (s) included in the
agreement with the MES.
The meter readings for supplies made to isolated consumers not
entitled to supply of water from military sources, residing outside the
Board’s bulk supply area but inside the MES supply area, will be added to
the Board’s main bulk supply meter readings and paid for by the Board to
the MES as part of the bulk supply. Such consumers will deal direct with
the Board and pay for their water at the Board’s rate.
In cases where barrack areas or individual military buildings
occupied by entitled non-paying consumers are situated within the Board’s
supplying area but outside the MES supply area, and it is uneconomical to
lay a special MES main for such buildings or barrack areas, the quantity of
water supplied to these buildings or barrack areas will be deducted from
the Board’s main bulk supply meter readings.
Entitled paying consumers residing within the bulk supply area of
the Board will deal direct with the Board and pay at the Board’s rate.
 191

The recoveries made from Cantonment Boards in respect of bulk

supplies shall be credited to Revenue Receipts. The loss, if any, sustained
by the MES on account of the difference between the MES costed rate(s)
of water at the taking over point (s) where bulk supply is given and the
rate (s) as determined by the Central Government under Section 234-A (2)
of the Act and included in the agreement between the MES and the
Cantonment Board, shall be debited to Minor Head 800, Sub Head C
detailed head (b) by credit to Revenue Receipts.

712. In a cantonment station where distributed supplies are made and

controlled entirely by the MES, the Cantonment Board is responsible for
effecting recoveries from all consumers except those in occupation of
Government owned, hired or appropriated buildings, recoveries from
whom will be made by the Pay Accounts Officer or the MES as in the case
of electric energy (see para 706). No water-tax is payable in such cases to
the Cantonment Board for any building which is owned, hired, or
otherwise appropriated by Government.
A return of recoveries showing all recoveries to be made by the
Board will be prepared and rendered to the Board by the officer- in-charge
of the water supply. The total cost at the prescribed rate notified from time
to time of all water supplied as shown in the return of recoveries,
including supplies made under agreements vide sections 222 and 225 of
the Act and supplied to persons and buildings exempted from payment by
the Board, less the collection and audit charges, will be debited quarterly
to Minor Head 800-Other Expenditure (k) Grant-in-aid and cost of water
supplied to cantonments (ii) Cost of water supplied by credit to Revenue
Receipts.
The water-tax and water charges collected by the Board, after
deducting collection and audit charges, will be paid into the treasury to the
credit of the officer-in-charge of the water supply and adjusted by the
AAO MES as a credit to Major Head 0076-Defence
Services-Army, Minor Head 104-Receipts from works, Sub head
B-Recoveries on account of supply of (a) water.

713. The recovery of water charges supplied to the Cantonment Boards

as per agreement will be at all-in-cost rate. For this purpose the costed rate
of the preceding year will be adopted to avoid recovery from the
consumers retrospectively. For instance the costed rate of 1961-62 would
be effective from 1st April 1963.
 192

SECTION 45-CASH RECEIPTS

714. When payments are due to Government they will normally be

made into treasuries on Receivable Orders (IAFA-507) unless recoveries
are effected through pay bills, etc. These are issued by MES Officers or
SDOs, and in the case of licence fee and allied charges, by the AAO MES,
Superintendent Clerical of a GE’s office, the senior clerk of an outstation
SDOs office and the senior B/S representative at outstations.

715. In the following cases alone cash payments may be received by

GE’s or imprest-holding SDOs :–
(a) Barrack damages other than from units (Para 635).
(b) Cash sales of stores.
(c) Miscellaneous amounts such as licence fees, electricity or
water charges, deposits for works & barrack damages from units
and fees for charging secondary batteries etc., not exceeding Rs.
100 in each case.
As a general rule, no individual other than an imprest holder may
receive cash. In special cases the CWE may, with the concurrence of the
CDA, authorise any other individual to receive cash, specifying amounts
which may be received.

716. Whenever cash or a treasury receipt is accepted, a receipt (TR-5)

must be given to the payer. Receipts will be signed by the individual
authorised to receive cash. Acknowledgement for amounts deducted on
account of security deposits from contractor’s bills and amounts paid into
treasuries may, however, be signed by the Superintendent Clerical in a
GE’s office or the senior clerk in an SDOs office. They should setforth
clearly the reference to treasury receipt number and date or the number
and date of the contractor’s bill.
Separate receipt books will be used for cash and treasury
payments. A register of all receipt books will be maintained by the AAO
MES.

717. All amounts actually received in cash, a distinct from the sums,
paid direct into the treasury or deductions from vouchers will be recorded
at once in the Cash Book (see para 543), the entry in the Cash book and
the counterfoil of the receipt book being initialled at the same time.
 193

718. Amounts received by an individual not holding an imprest account

(see para 715) will be remitted to the nearest imprest-holding officer, or
paid into the nearest treasury as soon as possible. In the latter case the
treasury receipts with full particulars will be forwarded to the Imprest-
holding officer concerned who will issue a receipt to the individual
remitting cash or the treasury receipt.

719. Blank.

720. Blank.
 194

CHAPTER
X STORES
SECTION 46-GENERAL

Stocks in ESDs and EPs

721. The MES, in addition to meeting their own stores requirements for
works, will be responsible for the provisioning, holding and issue of
Engineer stores of Engineer origin to all Army units and establishments
against their authorised scale or for carrying out essential training.
The MES will also hold the various categories of war and other reserves of
Engineer supply as directed by the General Staff.

722. Stocks of stores required for issue to units and establishments and
as reserves will be held in Engineer Stores Depots (ESDs)1. These stocks
will be under the direct control of the E-in-C, except in the case of
reserves which will be controlled by the General Staff. They may also be
held as dispersed stocks in forward areas to suit the military situation.

723. No stores need to be held in ESDs for MES works

requirements as these are readily available in the market.

724. Engineer Parks (EPs) will hold only engineer combat Stores
required for Army units establishment. No stores need to be held in
EPs for MES works requirements as these are readily available in the
market.

725. The term ‘stores’ as used in this chapter embraces all categories of
Engineer stores including tools, plant and machinery but excludes
furniture which is dealt with separately in Chapter VIII.
Divisional Stock/ Central Divisional Stock
726. To cater for the rapid execution of minor works and maintenance,
the MES are required to hold a stock of stores in each Division under the
control of the GE concerned. This stock is called the Divisional
Stock/Central Divisional Stock. The requirements of sub- divisions will
be drawn from this stock periodically.

1 Note for the Readers : Since 1964, the ESDs also hold buffer stock of
E & M stoics for work.
 195

727. CEs/CsWE will lay down the items and maximum quantities to
be held by each GE in his central divisional stock/divisional Stock
category ‘A’ & ‘B’. These will not exceed four month’s normal
requirements and one year requirement in respect of Cat ‘C’ stores of
the Division for minor works and maintenance. Any excesses over the
authorised maximum quantities will require the sanction of the CWE.
For this purpose, however, temporary excesses will be ignored but
quantities remaining in excess at the end of the financial year will be
reported to the CWE, with explanation for regularisation and
disposal where necessary.
CEs/CsWE will review the items and quantities at the
commencement of each financial year and carry out modifications as
necessary. Any changes required during the year may also be
similarly approved. As the range of items will necessarily be limited,
any item not held in central divisional stock/divisional stock will be
obtained direct for the work as required.

728. Replenishment of stock, within the limits authorised, may be made

by the CWE/GE without further reference to the CE/CWE. The
minimum quantity to be held for each item will be fixed by the CWE/GE,
below which the stock of that item will not normally be permitted to fall
without action for replenishment having been taken. The minimum will be
so fixed that it covers probable issues during the time normally taken to
comply with a demand for replacement.

729. Separate stocks may be maintained under the orders of the

CWE/GE for outstation Sub-divisions. The CWE/GE will fix the
quantitative limits of these stocks in such a way that the total limits
authorised by the CEs/CWE for the Division are not exceeded.

Stores for Specific Works

730. Stores required for major works and special repairs will be
procured as required and charged direct to the work concerned. Stores so
obtained will not pass through the divisional stock. Petty requirements for
such works may, if the circumstances demand, be drawn from central
divisional stock/divisional stock at the discretion of the CWE/GE.

731. Stores required for minor works will be drawn from central
divisional stocks/divisional stocks. Any item of stock required in large
quantity for a particular minor work of special items not held on divisional
stock may be obtained direct for the work.
 196

732. When it is necessary to collect materials for a work to which

administrative approval has not yet been accorded, the prior approval of
the authority competent to accord administrative approval to the work
must be obtained.
In all cases an allotment of funds must be available for the purpose
before any materials are collected.

733. Blank.

SECTION 47-PROVISION OF STORES

General Responsibility

734. The E-in-C and CEs are responsible for the provisioning of stores
in ESDs and EPs respectively. This will be based on periodical reviews of
assets and anticipated requirements. The responsibility for provisioning of
stores for divisional stocks and works vests with the GE, except in the case
of projects planned by higher authorities when provisioning action will be
taken by these authorities.

Sources of Supply
Sources

735. Stores may be obtained from any of the following sources:–

(a) Internal transfers in the MES.
(b) Manufacture by MES (see para 886.)
(c) Manufacture in Ordnance Factories through the DGOF.
(d) Purchases from other Army Services.
(e) Purchases in India through the DGS&D.
(f) Purchases direct from Private agencies.
(g) Purchases from foreign countries.

Internal Transfers

736. The internal transfers of stores within the MES, i.e. between
Commands, Districts and Divisions may be ordered by the E-in-C, CEs,
and CsWE respectively and transfers within a Division by the GE.
The adjustments of costs and freight charges will be governed by the rules
contained in paras 760, 777, 781 and 805.
 197

Ordnance Factories

737. Demands for Stores of Engineer origin required for bulk

provisioning should be placed on the DGOF. If, however, the DGOF
intimated his inability to supply the stores within the stipulated period,
these may be obtained from other sources. Items of a recurring nature
required for bulk provisioning and which cannot be provided by DGOF
should be referred to the Director of Production, Ministry of Defence, for
advice before placing orders elsewhere.
Demands in respect of stores of petty requirements need not be
placed on the DGOF if these are procurable from trade sources but all
such demands when placed on the DGOF will be bulked to cover 3 to 5
years requirements and certified to that effect.

Stores of Ordnance Origin

738. Blank

739. Blank

740. The direct purchases of Engineer stores of Ordnance origin is

prohibited except when ordnance authorities are unable to meet the
demand, in which case the Depot concerned will furnish a certificate of
non-availability to the demander who may then arrange direct purchase
within his financial powers. In case NA certificate not received even
after 45 days from the date of despatch of a demand by the demander,
the officer may proceed with direct purchase under his power.

Stores of ASC Supply

741. Petrol, oil, lubricants, coal for drying and warming purposes and
hygiene chemicals will be indented on the local Station Supply Depot.
Forecasts for hygiene chemicals will be submitted annually by the E-in-C
to the QMG.
Demands for coal required for works will be placed by the CE on
the BASC Command who will either arrange supplies from surplus within
the Command or forward the demand to the Deputy Coal Commissioner
(Distribution), Calcutta, for arranging supplies from collieries. All
correspondence with the DCC (D) will be made through the BASC.
 198

Stores of Medical Supply

742. The forecast requirements of the MES for medical stores required
for stores preservation and large projects will be intimated annually by the
E-in-C to the DFAFMS. Normal requirements are provisioned by the
DFAFMS automatically on the basis of past consumption. Demands will
be placed by local MES authorities on the Medical Stores Depot through
the ADMS concerned.
Purchases Through DGS&D

743. Rate/Running contracts are arranged by the DGS&D for a number

of items of general stores of Engineer origin. Save in exceptional
circumstances, [see Table B item 5 (b)] stores for which such contracts
exist will not be obtained from any other source. Supply orders will be
placed on the suppliers on WSB-286 by direct demanding officers within
their financial powers as laid down in Table B item 4, up to the maximum
limits specified in the contract, where the value of a supply order exceeds
the limit of the contract, indent will be placed on the DGS&D.

Rate/Running contracts for stores of ordnance origin will not be

operated by MES indenters except when non-availability certificates are
furnished by the Ordnance authorities.

¹744. Indents for stores other than the case of Local Origin (see para
746), which have to be obtained from trade and for which no Rate
Running Contract exists, will be placed on E-in-C’s Branch, when the
value of a single category, i.e. each article or class of articles, purchased at
one time exceeds the power of CE, as laid down in item No. 5 (a) (i) & (ii)
of Table ‘B’ of RMES as amended from time to time.
Where stores below this limit cannot conveniently be obtained by
the indenter direct from trade, demands may be placed on E-in-C’s
Branch.
Procurement of stores of local origin is the responsibility of
GEs/CsWE/Zonal CEs.

1. Para substituted vide MOD letter No. 95533/Pol/E2W (PPC)/39/MESR/D (W-I)

Dt. 11.07.2003
 199

Imported Stores

745. Stores which are required to be imported from UK or USA will be

ordered direct by the E-in-C on the High Commissioner for India in UK or
through the DGS&D on the Indian Supply Mission at Washington, as the
case may be.

Local and Direct Purchase of Stores

746. Materials of local origin such as bricks, sand, lime, chattai, etc.,
and petty bazar supplies are normally obtained through contracts
concluded by MES officers under their powers in Table B item 2.
Where no contract exists the requirements will be obtained as
under: -
(a) Materials of local origin—by purchase under the powers in
Table B item 2, but the maximum purchase price for all such items
will be fixed by the CWE on a regional basis.
(b) Items of Bazar supplies—by purchase under the powers in
Table B item (5) (a) (i).
The GE may authorise outstation Superintendents /Supervisors to
indent direct on the local supply contractors up to Rs. 5000/- in one
month.

1747. Direct purchase refers to such purchases which are effected to

make provision for anticipated future requirements, for items not available
on DGS&D rate running contracts, on the basis of Provision Reviews, like
any other purchases through DGS&D. The powers for Direct purchase
given in Table ‘B’ item 5 (a) (i) of MES Regulations will be exercised by
various CFAs.
The terms “Direct Purchase” also includes job works like “Repair
work order/Fabrication Works Orders” but excludes B/R and E/M works
which are required to be got executed as Minor works through the Term
Contracts for purpose of exercising of Financial powers laid down under
item 5 of Table ‘B’ of MES Regs, subject to Deptt. of supply OM No.
P.III/3(11)/80 dated 13.11.80.

1 Substituted vide E-in-C Branch letter No. AA)3109/ESP-1(P&C)/1507/DO-I/O

(W-I) dated 20-10-87.
 200

(i) Local purchase shall be resorted to meet only emergent

requirements and may cater for stocking up to 3 months’
requirements subject to dues in being taking into account and
within the available budgetary provisions. This will, however, be
subject to the monetary ceiling prescribed for The purchasing
authorities. The power for Direct purchase given in Table ‘B’ item
5 (a) (ii) of MES Regs, will %e exercised by the CFAs.
(ii) For cash purchase see para 536. Cash purchase powers
given in Table ‘B’ item 5 (c) will be exercised by CFAs.
For centrally controlled stores see para 791.

748. The purchase powers under Table B are subject to the stores rules
in FR Part I Vol I. The powers should be determined with reference to the
value of a number of similar articles purchased at the same time and not
by the total cost of all the items purchased at a time. One supply order may
be issued for a group of dissimilar items though the total value of the
supply order exceeds the direct purchase powers of the authority issuing
the supply order, if the value of each such item is within his powers. In
such a case a certificate that the items are dissimilar will be endorsed on
the supply order.
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.
1[For local purchase which is resorted to meet emergent

requirement, inspection by AHSP may be dispensed with. The accepting

officer shall nominate technical officers by name or designation to carry
out inspections.
For direct purchase, for items exceeding value of Rs. 25,000/-
each, where applicable, inspection by AHSP will be arranged.
Inspection for building materials, consumable stores, repair work
orders and fabrication orders shall be carried out by the departmental
officers nominated by name or designation by the Accepting officer.
There will be no Tender Purchase Committee for increase up to Rs.
1 lakh done up to the level of Chief Engineer.]
Purchases will be made in the most economical manner and in
accordance with the definite requirements of the Service. Except for
articles of proprietary nature purchased from accredited agents, purchases
will be made on the basis of competitive tenders whenever practicable.

1 Added vide E-in-C Branch letter No. A/03109/ESP-1(P&C)/1507/DO-I/D (W-I)

dated 20-10-87.
 201

Receipt of Stores

General

749. Only an officer or a JE/Supvr B/S I may receive consignments of

stores and sign measurement books or receipts given to suppliers, except
in the case of an outstation where a JE/Supvr Gde II may be specially
authorised by the GE to do so up to a limit in value of Rs. 100. The
storekeeper’s signature on the receipt voucher which proves his liability
for the stores is in addition to the receipt given to the supplier.

750. The individual receiving the stores will prepare a receipt voucher
in triplicate on IAFW-2321, allot a serial number from a voucher register
and complete the appropriate ledger.
Two copies of the receipt voucher accompanied by the
measurement book, where used, and the consignor’s issue vouchers
invoice will be submitted to the GE. If the consignor’s invoice is not
available when the stores are received it will be submitted to the GE in
support of the receipt voucher as soon as it arrives. In either case the
invoice will be endorsed in red ink with the number and date of the receipt
voucher and any damages or deficiencies.

751. When stores (or any portion thereof) are actually received for stock
the storekeeper will check the stores, enter them on his Tally Cards
(IAFW-2280), prepare a receipt voucher and complete the Stock Register
(IAFW-2279).

Deficiencies

752. When any stores received either for stock or for a work are found
to be deficient or damaged, the following action will be taken :-
(a) In the case of stores received from other MES divisions or
departments of Ministry of Defence, if the consignor’s voucher has
been received, the full quantities recorded thereon will be entered
in the receipt voucher. A loss statement will be prepared for any
stores found damaged or deficient, ledger adjusted in respect of
deficiencies and action taken for regularisation of the loss.
If the consignor’s invoice has not been received, the receipt
voucher will show the quantities as actually received. When the
consignor’s voucher is received any deficiencies which then come
to light will be reported to the consignor and, if not accepted by
 202

him, a supplementary nominal receipt voucher supported by a loss

statement will be prepared.
(b) In the case of stores received from firms or other
Government departments, only actual quantities received will be
brought on charge, discrepancies being dealt with by
correspondence.
(c) Cases of deliveries [f.o.r] 1 station of despatch will be dealt
with as in (a) above.

753 Where stores are imported from overseas, action will be taken as
laid down in RA Volume 2 (1987 Edition) para 1126. Stores found
damaged or deficient from packages unopened at the port of landing, and
received intact at destination, will be brought to account as found. The
discrepancy will be endorsed on the packing account and no loss statement
will be necessary.

Claims on Railways

754. Except when it is evident that the railway is not liable for a loss in
transit, action will be taken by the consignee to place a claim on the
railway in accordance with RA Volume 2 (1987 Edition) para 1101 &
1102. On acceptance of the claim, the loss statement will be endorsed
accordingly and sent to the AAOGE for completing his register of losses.
When a claim partially admitted the amount of the loss statement will be
reduced to that extent, the CFA being as for the gross amount.

Where a claim is disputed it will be dealt with in accordance with

RA Instr 920.

Insurance of Stores

755. Stores are not normally insured against marine or other risks when
the ownership of such stores rests in Government or the supply is inter-
Governmental. In special cases when the indentors consider this
necessary, the concurrence of their accredited Finance will be obtained.

756. Blank.

757. Blank.

1 f.o.r = free on railways

 203

SECTION 48-STORES ACCOUNTING

Procedure For ESDs and EPs

758. The accounting procedure for ESDs and the records to be

maintained are contained in ‘Standing Orders for ESDs’. The same
procedure will be followed for EPs. The rules in this section apply to
divisional stocks and works stores.

Records

759. The following records will be maintained in connection with stores

transactions
(a) Divisional Stock/Central Divisional Stock.
(i) Stock Register (IAFW-2279). This register, which
is maintained by the storekeeper, shows daily receipts and
issues of items and is closed annually. Separate registers
will be maintained for each store.
(ii) Stock purchase Register (IAFW2316). This is
maintained by the GE and shows how the Stock Book Rate
for each item is calculated.
(b) Works Stores.
(i) Materials Register (IAFW-2225). This is a record of
stores obtained for a major work or special repair and is
maintained by the SDO incharge of the work. Separate
records will be maintained for each work,
(ii) Stores-in-Hand Ledger (IAFW-2233). Maintained by
the SDO in respect of the items in his Expense Stores for
maintenance services.
A separate ledger will be maintained for stores
obtained for minor works, whether drawn from divisional
stock or obtained direct.
(iii) Road Metal Register (IAFW-1809). This is a
record, maintained by the SDO, of road metal and road
surfacing materials, etc., collected for use on roads (see
para 243).
(iv) POL Stock Account (IAFZ-2109). Maintained by
the JE incharge of POL for vehicle etc. A similar account
will be maintained for each E/M installation.
 204

(c) Demolition Materials, Salvage and Scrap.

(i) Demolition Register (IAFW-2200). Contains a Sub-
divisional record of all stores received from demolitions.
Serviceable stores not required for use on the same work
and salvage/scrap with any residual value will be
transferred to the following respective ledgers and further
issues/disposal will be carried out from those ledgers.
(ii) Demolition Store Ledger (IAFW-2223). This is a
record of serviceable demolition stores transferred from
Demolition Register and subsequent issues/disposal
thereof,
(iii) Salvage Ledger (IAFW-2223). In this is recorded,
pending disposal, salvage and scrap received from
demolitions or from stores, etc., written off on loss
statements/expense vouchers.

DIVISIONAL STOCK/ CENTRAL DIVISIONAL STOCK

Maintenance and Operation

760. Control of divisional stock/central divisional stock is exercised

solely on a numerical basis but expenditure thereon is controlled through
the allotment of funds.
Expenditure on provisioning and maintenance of stock will be
borne by Sub-head F-Stores, under Minor Head 111-Works. Where,
however, stores are received from EPs or other divisional stocks the
transfer will be on a numerical basis without any financial adjustments.
For freight charges see para 805.
Indents for stores from divisional stock/central divisional stock
will be made on IAFW- 2274 by the SDO concerned and issues made at
stock book rates (see para 764). The value of the stores issued will be
debited to the work or maintenance head concerned, contra credit being
given to Sub-Head F by the stock holder. Handling freight, etc., charges
will be borne by the work.

761. Direct financial control over the expenditure entailed in the

handling, custody and maintenance of divisional stock/central divisional
stock will be exercised by means of a Stores Overheads Estimate prepared
annually by the GE to cover the cost of operating his stock and sanctioned
by the CWE. Where separate stocks are maintained in outstations, the
estimate will be so framed that operation costs relating to each such
outstation stock is shown separately.
 205

762. The stores Overheads Estimate will cover all overhead expenses
pertaining to the operation of the divisional stock/central divisional
stock , except railway freight and the pay of the regular MES
establishment, and will include :-
(a) The wages of all industrial personnel and work charged
non- industrial personnel engaged on the care and maintenance of
the stores.
(b) The cost of handling stores received and issued.
(c) Proforma costs of repairs and maintenance of the store
buildings and yards based on the normal percentages laid down in
Appendix B.
(d) Normal losses, wastages, etc., of stores in stock.
(e) The cost of preservation and repair of stores in stock.
(f) The cost of packing stores for issue.
(g) All other incidental charges.

763. A percentage figure for overheads will be approved by the CWE

on the basis of this estimate for application when fixing stock book rates.
The percentage will be determined from the proportion which the total of
the estimate bears to the anticipated total issues of stock during the year
based on the figures of the previous year.

Stock Book Rates

764. The cost per unit fixed at a valuation in respect of an article borne
on the stocks of the MES is known as the ‘Stock Book Rate’. A stock
book rate applicable throughout each Division stock/central divisional
stock, or for separate outstation. Sub-divisions if required, will be fixed by
the GE for each article borne on stock at the beginning of the financial
year and issued to all concerned in a Priced Stock List. These rates will be
subject to periodical revision as laid down in para 766.

765. The. stock book rate will be compiled in the Stock Purchase
Register from the suppliers’ bill, plus freight (and customs duty in the case
of imported stores), to the total of which will be added the percentage
referred to in para 763. The rate will be rounded off as follows:
 206

(a) Below 5 P. To the nearest Paisa.

(b) Above 5 P. and up to Rs. 10 To the nearest five Paise.
(c) Above Rs. 10 & up to Rs. 20 To the nearest twenty five Paise.
(d) Above Rs. 20 and up to Rs. 100 To the nearest Rupee,
(e) Above Rs. 100 and up to Rs. To the nearest five Rupees.
200.
(f) Above Rs. 200 ..... To the nearest ten Rupees.
(g) Fractions exactly half of the above units will be ignored. In the case
of items received from ESDs or EPs, the PVEs rates will be adopted
as the stock book rates for the Division.

766. Normally the stock book rate will remain constant throughout the
year, but on receipt of a consignment of stores during the year the GE will
examine the cost of the article included in the consignment and if any
particular rate is found to be seriously affected will revise the rate for that
article accordingly, at the same time indicating the date from which the
revised rate will take effect.

STORES FOR SPECIFIC WORKS

Minor Works

767. Stores obtained for minor works, either through stock or direct,
will be charged to the works concerned and accounted for in a Stores-in-
hand Ledger (see para 759). Issues from the numerical account will be
made on IAFW-2305 which will specify the work for which the materials
are issued.

Major Works and Special Repairs

768. Stores received for a major work or special repair will be

accounted for separately for each work in a Materials Register
(IAFW-2225) by the SDO incharge of the work. A separate page will be
used for each article and daily receipts and issues entered. The issue rate
for each item which will be entered at the top of the page will be fixed by
the GE from actual costs (including freight, handling and other charges),
without the percentage addition for overheads. Stores will be issued on
IAFW-2305 signed by the SDO personally. The individual drawing the
 207

stores will give a receipt on the indent which will be retained by the
individual in custody of the stores.

Materials Account

769. Blank

770. Blank

771. Blank

772. A separate indent (IAFW-2305) will be prepared for each item of

the service to which stores will be chargeable and the original copy
allocated. On the 25th of every month (31st in March) separate transfer
expense vouchers will be prepared from these indents for each
construction account folio on which the stores issued are to be debited.
These vouchers will be entered up by the SDO in the materials account as
a credit and in the construction account of the item as a debit. After these
vouchers have been recorded in the various accounts, etc., the receipted
indents may be destroyed. Issues to other works, divisions or departments
will, however, be made on issue voucher (IAFW-2253).

773. Blank.

774. In the case of large projects, as may be directed by the CWE, the
calculations in respect of important stores will be kept for two years after
the completion of the work and linked with the materials register. This
will show the total amount of stores actually received and issued for the
work. The accounts of such stores will be subject to audit.

775. The materials account will be cleared immediately the works

for which the materials were collected have been completed. A valued
statement of the materials remaining surplus as noted from the materials
register will, after reconciliation with the materials account, be submitted
to the GE for disposal orders.

776. Action to dispose of materials surplus to a project may be taken as

soon as the surpluses are known and need not wait till the completion of
the project. Large surpluses will be investigated by the CE.
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777. Surplus stores may be transferred to divisional stocks/central

divisional stock provided they are authorised items of stock and are
within the limits laid down.
If it is likely that any of the surplus materials will be required for
use on some other service within the next 12 months, they may be
transferred to the service concerned. If necessary, a materials register may
be opened for this purpose subject to the rules in para 768.
Surpluses not required either for divisional stock/central
divisional stock or for another service may, if they are likely to be
required during the next 12 months. Command Stocks are now no more
held due to easy availability of stock in open market.
The transfer of surplus stores to a works service or to stock
will be at the stock book rates of the consignee, concerned freight
charges being borne by the consignor.

778. Funds realised by the disposal of surplus materials will be credited

to the work.
Any profit or loss consequent upon disposal of surplus materials
will be credited/debited to the work in order to balance the materials
account.

Expense Stores
1779. A numerical account of all stores drawn from stock in bulk for use
on maintenance services will be maintained in a Stores-in-Hand Ledger
(IAFW-2223). Any serviceable stores similarly drawn from the materials
account of another work, or purchased will also be entered therein. The
cost of these stores will be allocated to the services for which they are
required, and issues from the numerical account will be supported by
indents on IAFW-2305 which will specify the work in which the materials
are to be incorporated. Duplicates of the Baby Indents will be destroyed
one year after audit. GE will carry out a test check of baby Indents. The
balance in hand of such stores as have not been definitely incorporated in
any work when priced at stock book rate at the end of each month will not
ordinarily exceed Rs. 50,000/- in value. Any excess will be regularised
with the sanction of CWE.

1 Substituted vide CS No. 78/XII/87.

 209

780. Apart from the above, a JE E/M or a MCM incharge of an E/M

Installation or service centre may hold expense stores required for the
daily running and maintenance of an installation (see para 876). The stores
will be accounted for on IAFW-2223, and issues will be supported by
indents on IAFW-2305.
The cost of all stores held on this account will be charged to Sub-
Head C-Maintenance and Operation, Installations. The monetary limit up
to which such stores may be held will be fixed by the CWE separately for
each installation and any excesses regularised by him.

Demolition Materials, Salvage and Scrap

781. Issues/transfers of demolition materials, salvage and scrap to other

works, divisions, etc., (see para 759) will be effected on transfer vouchers
at assessed values approved by the GE, freight charges being borne by the
consignor.

Stock Verification

782. Stock verification of stores, T & P and installed fans, meters,

refrigerators, air conditioners and plants recorded in Plant Record Books
(IAFW-2208) will be carried out by an officer or JE/Supvr Gde I as
under:–
(a) All stores held on charge will be checked with the tally
cards and appropriate ledgers/registers once during each financial
year at the rate of 25 per cent per quarter.
1(b) T & P will be checked annually between April and June
with the relevant Ledgers/Registers. Fans and meters held on
charge and borne on Fan and Meter Register will be checked as
under: –
(i) Fans/Meters held in stores will be checked annually
with relevant Fan/Meter Registers.
(ii) Fans/Meters installed—A certificate will be
endorsed annually in the Fan/Meter Register as under :-
“Certified that the position of installed Fans/Meters as
shown in the Fan/Meter Register has been verified with
reference to Handing/Taking over notes and inventories of
Electrical Fittings and Fixtures and found correct.”

1 Substituted Vide AHQ E-in-C‘s Branch No. 38256/E4 dt. 11-2-72

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(c) Plants recorded in Plant Record Book (IAFW-2208) will be

checked annually in the same way as for furniture (see para 670),
tools and plant, the only exception being that in the case of
“Distribution System” for Electricity and Water Supply, it will be
based on Distribution Plans without resorting to physical checks.
The manner of stock-taking in each case will be indicated in the
respective stock-taking reports etc.
The checking Officer/JE/Supvr will sign the relevant certificates
in the Stock-taking Report (IAFW-2221) and will enter therein only those
items in respect of which any discrepancies have been detected. He will
also enter in the ledgers/registers his dated initials in the remarks column
against each item checked.
POL stocks will, however, be verified monthly by an officer
authorised by the GE and stock-taking certificate endorsed on the Stock
Ledger (IAFW-2109).
After stock-taking, surpluses will at once be credited to
Government and deficiencies dealt with in accordance with the rules
in para 590.

Loss of stores

783. Rules regarding the preparation and sanction of loss statements and
expense vouchers are dealt with in para 590.

784. Blank.

785. Blank.

SECTION 49-ISSUE OF STORES

E-in-C’s Stock

Issues to Army units and Establishments

786. Demands of Army units and establishments for stores of Engineer

origin against their authorised scales, or for works projects, will be
submitted through departmental channels to the E-in-C who will authorise
issues except when they are to be made from reserves in which case the
approval of GS Branch will be obtained. Where issues for works projects
are to be made from reserves the concurrence of the Financial Authorities
will also be obtained.
 211

787. Initial and replacement issues against authorised scales and issues
of spare parts and other stores required for the repair and maintenance of
authorised equipment, will be made free to units.
Equipment issued to units for works projects will be on loan. Hire
charges for such equipment (see Table K) will be levied and debited to the
specific project together with the cost of stores issued for incorporation in
the work.

788. Loan demands for training, operational, development, modification

or trial purposes will be submitted by units through staff channels to GS
Branch, who, in consultation with the E-in-C, will authorise issue with the
approval of the Financial authorities, except that in operational cases such
approval will be obtained after issue of the stores.
1789. Loan issues required by units, in excess of their authorised scales,
for military purposes other than those mentioned in paras 787, 788 will be
governed by para 71-A of FR Part I; except for the powers given in para
71A-(ii) (d) ibid

790. The sale of Engineer stores to units and establishments is governed

by para 794 et seq.

Issues to MES

79l. Demands for centrally controlled stores held in E-in-C’s stocks and
required for MES stocks or works will be submitted through departmental
channels to the E-in-C who will order their release if the reserves are not
affected thereby.
Issues will not normally be made when the holdings are less than
the authorised reserves and Army requirements. Exceptional cases, where
issues are considered inescapable or operationally necessary, will be
approved by GS Branch with the concurrence of the Financial authorities.
No permanent issues will, however, be made of plant and machinery in
such cases. Issues will be treated as on loan and normal hire charges levied
(see also Table K).
Uncontrolled stores stocked in ESDs will be released by the E-in-C
in the same manner as laid down for works projects in para 786.

1 Rule 71 transferred to RAI in 1963 Edn.

 212

When stores are issued from ESDs to EPs or divisional stocks/central

divisional stock or direct to works (including deposit contribution works
and agency services) the value of the stores at PVES rates will be debited
to Minor Head 111-Works Sub Head F or the work concerned, as the case
may be and contra credit afforded to Head 110-Stores Sub Head E by the
consignee.

MES Stock

792. Issues of stores from EPs will be made under the orders of
Command CEs. Procedure for issues from divisional stocks/central
divisional stock is detailed in para 760.
Issues for works (including deposit contribution works and agency
services) from EPs and divisional stocks will be made at PVES and SB
rates respectively, the value being credited to Head 111-Works Sub
Head F.

793. Issues of stores to contractors will be made in accordance with the

terms of the contract and will be governed by rules contained in para 444.

Sale of Stores

794. The term ‘controlled stores’ used in the following paras covers
both centrally and statutorily controlled items.

795. Stores may be sold from:–

(a) Surplus stocks.
(b) General stocks, if they can be spared without detriment to
Engineer requirements or affecting authorised reserves.
(c) Demolition stores, salvage and scrap.

796. No sale of any stores will be made to private bodies or individuals,

including those in Government employ, without the prior sanction of the
G of I.

797. All proposals for sale of controlled stores to other Ministries of the
Central Government and to State Governments will be dealt with by the
Ministry of Defence in consultation with the Financial authorities.
Uncontrolled stores may however be sold, direct or through the
DGS&D, by the E-in-C from his stocks in consultation with the Financial
authorities, and by the CEs from stores under their control.
 213

798. The E-in-C, CE or CWE may, without any financial limit,

authorise the issue on payment of stores of any category required by Army
units and establishments for carrying out essential training but not
provided for in any particular scales. The payment of such stores can also
be made after issue of the stores. The cost will be met from the Training
Grant/Field Practice and Training Grant or any other specific grant
available with the units. Where a demand has to be met from reserves the
prior approval of GS Branch and the Financial authorities will be obtained
by the E-in-C.

799. The sale of both controlled and uncontrolled stores to units or

establishments of the Armed Forces may be authorised by the E-in-C, CE
or CWE under the following conditions and within the limits stated:–
(a) The requirements are for the bonafide and collective use of
troops.
(b) The expenditure will be met from recognised funds, and not
in a personal capacity.
(c) The CE or CWE may sanction the sale, not exceeding
Rs. 500/- per item, of stores under their control and the E-in-C up
to Rs. 50,000/- per item from such stores or from his OMOI stocks,
after the Area/Div or Sub Area/Bde Comdr. (corresponding
authorities in the case of the Navy and the Air Force) certifies that
the stores are the minimum essential required.

800. Uncontrolled stores required by Defence Organisations for

purposes other than those covered by paras 798 and 799 may be sold by
the E-in-C from his stocks and by CEs from stores under their control.
Sale of controlled stores will be dealt with by the Ministry of
Defence in consultation with the Financial authorities.

801. The payment rates and other charges to be levied will be governed
by the following rules:
(a) E-in-C’s Stocks.
Stores under para 795 (a) and (b) will be sold at existing
PVES rates or PVES rates worked out on the basis of current
replacement costs, whichever is higher, plus 10 per cent
departmental charges.
(b) Other than E-in-C’s Stocks.
(i) Stores under para 795 (a) and (b) will be sold at
existing SB rates/PVES rates in the case of EPs, or SB
rates/PVES rates worked out on the basis of current
replacement costs, whichever is higher, plus 10 per cent
 214

departmental charges. The levy of these charges may be

waived in the case of surplus stores by the engineer
authority authorising the sale.
(ii) In the case of stores under para 795 (c) the sale
price will be assessed by GE with reference to their actual
condition and prevailing market rates and no departmental
charges will be levied (see also para 813).
In all cases of sales, transportation and other incidental charges,
e.g., packing, handling, etc., if any, are also leviable in addition. No
departmental charges will however be levied on issues under para 798.

802. When stores of any kind are sold on credit, i.e. when the cost will
be recovered or adjusted through an Accounts Officer, the value of such
stores, plus departmental charges where levied, will be debited to Sub-
Head G-MES Advances (see para 279).

803. The sale proceeds of stores from general stocks will be adjusted by
reduction of expenditure under Minor Head 110-Stores Sub Head E-
Engineer Stores (ESDs) or Minor Head 111-Works Sub Head F-Stores as
the case may be. In all other cases the adjustments will be as laid down in
para 827 and 828. Departmental charges where levied will however, be
credited to revenue in all cases.

Transportation
1804. Following procedure will be followed in regard to the payment of
freight charges, demurrage and wharfage to the Railways for the
movement of stores to and from MES units and establishments and stores
used by MES in their works and stores despatched by private
firms/manufacturers :–
(a) The payment of these charges to the Railways shall be
made by MES units/formations (consignees) through Military
Credit Notes (IAFT-1711).
(b) Debit on account of Military Credit Notes shall be centrally
adjusted by Railways against Chief Controller of Finance and
Accounts (Factories).

1 Para 804 amended and para 805 left blank vide CS. No. 83/VIII/89
 215

(c) For stores issued from E-in-C stock to MES stocks i.e. (EPs
and divisional stocks) or for transfers between MES stocks, the
debit will be centrally adjusted direct against Minor Head 111-
Works Sub Head F-Stores by Chief Controller of F&A (Factories),
(d) In all other cases debits when passed on through Defence
Exchange Accounts by the Chief Controller of Finance and
Accounts (Fys) will be initially accepted by the consignee for
booking against stock or the work concerned. Where the freight
charges are to be ultimately borne by the consignor i.e. for transfer
from works surpluses, necessary credit will be afforded to the
consignee.

805. Blank.

806. Blank.

807. Blank.

SECTION 50-DISPOSAL OF STORES

General

808. The term ‘surplus stores, salvage and scrap’ may be broadly
defined as under: -
(a) Surplus stores - These are stores which cannot be utilised
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 and of repairable stores which can be
economically repaired.
(b) Salvage-The term connotes stores which cannot be
economically made suitable for use for which they were originally
designed.
(c) 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.
This term also covers process scrap from manufacture, conversion,
building operations, etc., such as waste timber, steel off-cuts, etc.,
unserviceable materials received from demolition having any residual-
value, waste stores and stores which have been utilised and have served
their purpose.
 216

809. Surplus stores in a Division will be utilised locally to the best

advantage or transferred to other divisions under orders of the competent
authority (see para 736). Surpluses from EPs will similarly be utilised in
other Commands to the extent possible under orders of the E-in-C.
Any stores which cannot be thus utilised or transferred will be
disposed of in accordance with para 814 et. seq.

810. Surplus stores of a security nature will be disposed of in

accordance with the specific instructions issued by the G of I from time to
time.

811. Surplus stores of Service supply, e.g., Ordnance, ASC, etc., will in
the first instance be offered to the Services concerned and only items not
accepted will be declared for disposal. The cost of items accepted will be
debited to the Service at a pricing to be done in accordance with Para 258
SAL

812. Unserviceable stores which occupy valuable storage space or

which are likely to depreciate in sale value may be disposed of without
waiting for write off sanction, after a Board of Officers has classified them
as unserviceable and recommended their immediate disposal.

813. Salvage and scrap may be sold to units or formations, as required,

for the collective use of troops, and also to Cantonment Boards. The sale
price will be assessed by the GE with reference to the condition of the
stores and the [Minimum Guiding Price]1 that may be fixed in case of
public auction.

Disposal Procedure

814. Subject to the above provisions the disposal of surplus stores will
follow the procedure detailed in the ensuing paragraphs.

1. Note for Readers: The difference between Reserve Price and Guiding Price
is that while the Reserve Price is fixed for surplus stores for disposal as a sort of
guidance for the officers supervising the auction, the Guiding Price is the price fixed
for salvage and scrap for the same purpose.
 217

The term ‘single category’, where used, denotes stores of like

character having common physical and functional characteristics
irrespective of sizes.

815. All surplus stores from E-in-C’s stocks irrespective of their book
value of and surplus stores over Rs. 1,00,000 book value in any single
category on a station wise basis from MES stocks or works services will
be declared for disposal by the E-in-C with the concurrence of the
financial authorities.
All surplus stores other than those mentioned above will be
declared for disposal by CEs without financial concurrence.

816. Salvage and scrap, regardless of value, will be declared for

disposal from ESDs and EPs by CEs and from MES Divisions by CWE.
No Financial concurrence is necessary.
1
817. The disposal of all Metal Scraps/Salvage (Ferrous/Non ferrous ),
Metal Stores including alloys and other rejected condemned/obsolete
miscellaneous items regardless of value will be carried out by MSTC
during the currency of agreement with them. Disposal of engineer store of
engineer origin including MES T & P having book value more than
Rs.1,00,000/- will be carried out through MSTC and below Rs.1,00,000/-
departmentally i.e. by the MES under own arrangements through
Government auctioneers/MES officers as per para 818 of RMES.

In the absence of agreement with MSTC, the disposal of all types

of stores with book value above Rs. 1,00,000 in a single category will also
be carried out by MES authorities under their own arrangement through
Govt auctioneers.

818. Except in the case of authorised cash sales or sales on credit to

other departments, etc., departmental disposal of surplus stores will be by
public auctions conducted through Government auctioneers under the
supervisions of MES officers authorised to conduct such auctions (see
Appendix M).
In case stores have not been disposed off even in three auctions,
the MRP will be refixed.

1. Amended vide GOI, MOD No A/03108/ESP/(P & C)/710/DO-I dated 03-06-98.

 218

Small quantities of surplus stores, especially those lying in out of

the way places may, however, be disposed of by auction without the
assistance of an approved auctioneer. Such auctions will be carried out by
MES officers mentioned above under the orders of the CWE.

819. Where attempts to dispose of surplus stores by auction have failed,

they may be disposed of by negotiation. This will, however, only be
resorted to after lots have been rejected at least in three auctions even after
adding fresh arising. Offers will be forwarded by the parties direct to CEs
who, if they agree that a sale by negotiation is desirable, will submit the
offers to the E-in-C for acceptance in consultation with the Financial
authorities. Where more than one, offer is received the stores, will be
reauctioned.

820. MRP for stores to be auctioned departmentally will be fixed by

MES authorities1 under the powers in Table B item 6 (b) exercised as
below : -

(a) E-in-C (with the (i) Surplus stores ex-E-in-C’s

concurrence of the stocks above Rs. 10,000/-
Financial authorities). (ii) Bricks, tiles, coal tar and
bitumen above Rs. 25,000 in
a single category.
(b) CE Surplus stores other than (a)
above and all salvage and
scrap.
(c) CWE Surplus stores and salvage
and scrap from MES
divisions

These prices will be treated as confidential by the supervising

officer and will on no account be communicated to auctioneers.
1. Note for the Readers: OC, BSD fixes MRPS for surplus serviceable stores
ex E-in-Cs stock upto Rs. 10.000/- and Guiding prices for all salvage and scrap,
unserviceable stores and vehicles held in ESDs.
 219

821. A supervising officer may accept bids up to 30 per cent below

MRP. CsWE and CEs have full powers of acceptance in respect of prices
approved by themselves and up to 60 per cent below the prices approved
by the next higher authority.1
E-in-C with the concurrence of the Financial authorities, may
accept bids more than 60 percent below the prices approved by him.

822. Payments will be made into the nearest treasury by auctioneers in

accordance with the terms of the agreement, and Military Receivable
Orders or Treasury Challans (MROs/TCs) will be handed over to the
auctioneers for this purpose immediately after the auction sales. Earnest
money in respect, of bids kept open, pending the approval of higher
authorities will be deposited in the treasury on separate treasury receipts to
enable refund without delay if the bids are not accepted. On acceptance of
such bids the MROs/TCs for the balance amount will be sent to the
purchasers direct by the supervising officer under intimation to the
auctioneers.

823. A CE may extend the period allowed in the conditions of sale for
the final payment of the total sale value by a period upto 30 working days
or by a succession of periods not exceeding up to 120 working days. Any
extension beyond this limit may be approved by the E-in-C.

824. Ground rent will be charged in accordance with the conditions of

the sale in the case of defaulting bidders.
The recovery of ground rent may, however, be waived by a CE up
to Rs. 5,000/- and by the E-in-C beyond this amount.

825. In the event of failure to complete the payment for a lot within the
time specified, the sale relating to that lot will be cancelled and the earnest
money forfeited in full. The lot will be resold without any notice to the
bidder and any loss incurred on such resale will be recovered from him. In
addition the Government is entitled to recover from the bidder the costs of
storage, warehousing or removal of the lot and any expenses incurred in or
in connection with its resale or attempted resale. Any gain arising out of
the resale will belong to Government.
Action will be taken to write off the loss under Rule 165 FR Part I,
Vol. I without recourse to a Staff Court of Inquiry, if efforts to recover the
1 Note for the Readers: OC, ESD may accept bids up to 50% below the MRP/
Guiding Price.
 220

amount from the bidder have proved futile or are likely to present special
difficulties or the amount involved is insignificant.
The defaulted lots will be treated as fresh arising in the matter of
fixation of reserve prices.

826. Stores will be struck of Ledger charge on the authority of the sale
account which will be prepared on IAFA-58 and submitted to the
PCDA/CDA, after check by AAOGE, together with treasury receipts and
MRP statements.
The auctioneers will not deduct their commission from the sale
proceeds but submit bills separately in accordance with the terms of their
contract. The commission charges will be booked against Head 111-D (f).

Adjustment of Credit

827. Sale proceeds from the disposal of surpluses from works will be
credited to the work concerned and off surplus stock, salvage and scrap to
the appropriate revenue head.

828. The sale proceeds or the assessed value of materials obtained from
demolition of buildings, etc., (see para 171) will be adjusted as under:–
(a) In the case of additions and alterations to existing
buildings, including repairs and renewals, the work will be credited
with the proceeds from sale by auction, transfer to stock or use on
other works. No adjustment will be carried out for stores re-used
on the same work.
(b) In the case of buildings demolished but not replaced which
are written off the Register of Buildings; the proceeds from the
disposal of the materials will be credited to the revenue head
concerned.
(c) In the case of buildings demolished to clear a site for
replacement or for a new building, etc., and written off the Register
of Buildings; the proceeds will be credited to the ‘Demolition’ item
of the project. The assessed value of any stores re-used in the
project will be debited to the building in which they are
incorporated.

829. Blank.

830. Blank.
 221

CHAPTE
R
E & M SERVICES
XI
SECTION 51 -SUPPLY OF WATER AND
ELECTRICITY

General Rules

831. The MES are responsible for the technical management of the
electrical and water supply system in their charge. Rules for the supply of
water and electricity are contained in Appendices N and O and ‘Quarters
and Rents’. The scales are laid down in ‘Scales of Accn’ as supplemented
by Government orders issued from time to time.
No Change in, or addition to, the water supply or electrical fittings
or current consuming devices already installed in a military building may
be made without the written authority of the GE in each case. For private
buildings see rules printed separately on IAFsW-2309 and 2191.
No wireless aerial or any structure connected therewith may be
erected so as to cross an electrical power line or to interfere with the
electrical installation. Previous permission of the GE must be obtained in
writing for the erection of any such aerial, etc. or the installation of any
private current consuming device.

832. Except in the case of shortage or when control becomes essential

water will be turned on during the whole 24 hours of each day.

833. The hours of supply of electric energy will normally be 24 hours of

each day, unless supply during the hours of daylight in the non fan season
tends to increase the average net all-in cost per unit, in which case the
Station Commander will limit the hours of supply to those which he
considers are necessary to meet entitled loads.

834. The hours during which a supply of water or electric energy is to

be made available, will be decided by the Station Commander, after
consulting the GE, and will be notified in Station Orders and known as the
‘hours of supply’.

835. The maximum duration of the fan season will be fixed by the
Sub-Area/Bdes or Area/Div Comdr for each station and published in
orders. Within this duration, the dates of the commencement and the end
of the fan season will be settled by the Station Commander in conjunction
 222

with the medical authorities and the dates will be notified in Station
Orders. The actual period of working should be reduced to a minimum.

836. The Station Commander will lay down the hours during which
perimeter lighting, and other external and internal lighting directly under
his control, will be turned on.

837. In the case of piped water supplies, whether the source of water is
controlled by the MES or water is obtained from an outside source, when
for’ any reason a shortage of water occurs such that the piped system
cannot supply the minimum quantities authorised for the Station, the MES
officer responsible for the supply, or the Station Commander where there
is no MES staff, shall certify that such shortage exists; the Area/Div
Commander shall then take such action as he may consider necessary to
supplement the available piped supply (see also para 256).
Immediately the supply of water becomes sufficient again, the
MES officer or the Station Commander shall certify to this effect to enable
the services of bhisties, water tanker etc., engaged during the period of
shortage to be dispensed with. Since MES authorities are responsible
for providing continuous water supply, GEs are permitted to obtain
water from private sources through water browsers and supply at
specified points with the concurrence of the Station Commander.

838. The Station Commander is responsible that due economy is

exercised in the use of water and electric energy by entitled non-paying
consumers and any instances of over consumption or waste in buildings
occupied by them will be brought to his notice by the MES. Standing
Orders on the use of water and electric energy by such consumers will be
issued by the Station Commander and recoveries for excess consumption
will be affected as laid down in ‘Quarters and Rents’.

839. In the case of Ordnance Factory supplies, the General Manager or

Officer-in-Charge of the Factory ‘will assume the responsibilities of the
Station Commander.

840. No debits will be raised for electric energy or water supplied by

Ordnance Factories to the MES, but necessary statistics in this respect will
be furnished annually by the Factory authorities to the GE concerned for
inclusion in the MES proforma accounts.

841. When a supply of electric energy or water for military buildings,

etc., is obtained from a company, local body, State Government or a
 223

Department of the Central Government, the MES will, except as provided

for in para 842, make the necessary arrangements and draw up the
agreement or memorandum of terms as the case may be and deal with the
supplying agency (see Table B item 10 and Appendix M).
The arrangements between the MES and State Governments will
be embodied in formal agreements and those between the MES and other
departments of the Central Government in memoranda of terms.
Agreements between Government departments (Central or State) are
exempt from stamp duty vide India Stamp Act, 1899.
Where MES obtains a distributed supply of electric energy or
water from an outside source at rates applicable to the general public, the
printed conditions of the supplying agency will be treated as an agreement
and no special agreement will be required. These arrangements will be
finalised locally irrespective of the annual payment involved.

842. The MES will not be responsible for making arrangements and
drawing up agreements with the supplying agency when:-
(a) for administrative or other reasons the G of I decide
otherwise;
or
(b) such supply is required for buildings, installations, etc.,
which are maintained or hired from funds outside Minor Head 111-
Works for the Army, Navy and the Air Force. In such cases the
department concerned will draw up the agreement or memorandum
of terms as the case may be and deal with the supplying agency in
respect of all matters including the payment of bills. In special
cases the MES may, at the request of the department concerned,
draw up the draft agreement or memorandum of terms.

843. Where a distributed supply of electric energy or water is obtained

from a supplying agency, the MES will be responsible for the payment of
only such bills as pertain to the consumption by entitled non-paying
consumers. All others categories of personnel will deal direct with
supplying agency.
Where there is no MES staff in a station, arrangements will be
made by the MES for such bills, the payment of which is normally their
responsibility, to be submitted to the GE by the OC unit or formation
concerned duly certified to the effect that the quantities charged for are
correct.
 224

844. The rules governing the extension of mains and the making of
service connections to serve private buildings, and the charges to be levied
are contained in Appendices N and O.

845. All applications for supply in bulk by the MES of water for any
purpose or electric energy will be submitted to the QMG with
recommendations. Each such case will be governed by an agreement or
memorandum of terms as the case may be (see Table B item 11 and
Appx. M).

846. Wherever possible, the MES will give a bulk supply of water or
electric energy to buildings belonging to departments of the Central
Government, each case being considered on its merits. In cases where it is
not possible, the MES may give a distributed supply under the same
conditions as for private buildings (see paras 856 and 860), Supplies to a
Cantonment Board should, whenever possible, be in bulk and not
distributed.

847. The responsibilities of the MES for the collection of charges for
water and electricity under varying conditions of supply are contained in
Chapter IX—’Revenue and Receipts.’

848. Wherever Minor Head 111-Works is mentioned in this chapter it

will be deemed to include the corresponding heads for the Navy and the
Air Force.

Water Supply

849. All water supply works to meet normal domestic requirements

and the provision of all machinery connected therewith (exclusive of
articles of Ordnance supply and the drawing of water by manual labour)
and piped distribution system are authorised MES works and may be
carried out subject to the usual financial rules.
Where the scheme entails taking a bulk supply from an outside
source, the approval to the draft agreement by the competent engineer
authority (see Table B) will be obtained before any work is commenced.
Schemes for supply of water for irrigation are ‘special’ and require
sanction of the G of I irrespective of cost. However, the initial
construction of wells for irrigating unit gardens, including provision of
pumping plant, and where necessary service connection, is an authorised
work. But such plant will be operated, maintained and renewed by the unit
which will also pay for the cost of electric energy, if any.
 225

850. When it is proposed to take a bulk supply of water from an outside

source and the supply cannot be arranged by the CWE/CE within his
powers (see Table B), the proposal together with an approximate estimate
of cost and a report bringing out the following points, will be submitted to
the E-in-C for consideration : -
(a) Source of supply of water, and the reasons for considering
a separate MES source undesirable.
(b) The comparative estimated all in working costs per 1,000
gallons, with details.
(c) The proposed conditions of supply.
(d) Reasons for taking a bulk in preference to a distributed
supply.
A report from the medical authorities that the source of supply has
been inspected and that chemical and bacteriological tests have been
carried out will accompany the proposal.

851. The advice on location of water sources, when required, will be

obtained from the ‘Central Ground Water Board or State Water
Authority’. Water diviners will not be employed for this purpose.

852. The MES will be responsible for all sedimentation, filtration and
chlorination plant, including the provision of reagents. The medical
authorities will test the water periodically and notify the MES when they
consider that the water is not being adequately treated. They will also lay
the proportion of the reagents to be used.
Where water is supplied in small service tanks, from which the
water is drawn direct by units, the medical authorities will be entirely
responsible for providing the reagents and treating the water.

853. Water mains will be designed only for the normal supply of water
for domestic purposes. There is no objection to fire hydrants being fitted
to existing mains where supply and pressure are sufficient. Special fire
mains will not however be provided except in the case of Arsenals,
Ammunition Depots and other similar establishments, when the approval
of the G of I will be obtained.
The MES are responsible for the provision of hydrants, tanks and
hooks for fire buckets as necessary.

854. In special cases where water is purchased and delivered by

suppliers into tanks or reservoirs from where distribution is by hand or
transport and not through a piped distribution system, payment for the
 226

water will be made direct to the suppliers by the administrative authorities

and the incidence of cost will follow administrative arrangements (see also
para 256).
If however the water is pumped or distributed through pipes, the
payment will be made by the MES and expenditure debited to the relevant
sub-head of Minor Head 111-Works.

855. The CE will make arrangement that all water supply works
connected with mobilisation camps and railway sidings are inspected and
tested, where possible, by the MES. In all cases the cost incurred will be
debited to Minor Head 111-Works.

856. Rules for the supply of water to private buildings/premises/land for

domestic or non-domestic purposes in all military stations are contained in
IAFW-2309. Agreements will be executed in such cases by the owner on
IAFW-2310 and by the consumer on IAFW-2308.

Electric Supply

857. Electrical installations in connection with authorised services in

military buildings are authorised works and may be carried out subject to
the usual financial rules.
Where the scheme entails taking a bulk supply from an outside
source, the approval to the draft agreement by the competent engineer
authority (see Table B) will be obtained before any work is commenced.
When it is proposed to take power in bulk from an outside source
and the supply cannot be arranged by the CWE/CE under his powers (see
Table B), the proposal, together with an approximate estimate of cost and
a report bringing out the following, points, will be submitted to the E-in-C
for consideration : -
(a) Source of supply of power and why an MES power station
is not considered desirable.
(b) The comparative estimated all-in working costs per
kilowatt hour, with details.
(c) The proposed conditions of supply.
(d) Whether any company’s licence covers the area concerned
if so, a copy of the licence must be sent with the proposal.
(e) Reasons for taking a bulk supply in preference to a
distributed supply.
 227

859. The provision of internal electrical installation at unit/private

expense in buildings owned or otherwise temporarily appropriated by the
Defence Services is authorised, subject to the acceptance in writing by the
OC unit, owner or occupant, as the case may be, of the conditions laid
down in IAFW-2155. The sanctioning authority is the GE subject to the
approval of the CFA as for deposit works.
Funds to meet the estimated cost of the work will be paid into the
nearest treasury before work is begun. Departmental charges will be levied
as laid down in Table H.
In the case of Government owned buildings, where the OC
Unit/Occupant forgoes all his right, title and interests in respect of such
installations, vide note 8 of Table H, the installation on completion will be
entered in the Register of Buildings and maintained at Government
expense. The rent will be re-assessed on the increased capital cost.

860. Rules for electric supply to private buildings/premises are

contained in IAFW-2191. Agreements will be executed in such cases by
the owner on IAFW-2195 and by the consumer on IAFW-1774 except in
the case of bulk supplies which will be governed by special agreements.

861. Blank.

862. Blank.

863. Blank.

864. Blank.

SECTION 52-INSTALLATIONS

General Responsibility.

865. The MES are responsible, except as provided below, for the
erection, operation, and maintenance of all Defence Services installations
for the supply of electricity and water, for air-conditioning and
refrigeration, for sewage disposal and for incineration of Bio-medical-
waste.
 228

866. The conditions under which departments and services other than
the MES will operate and maintain the installations mentioned above are:-
(a) When specifically authorised by the G of I; or
(b) When buildings and installations are maintained from funds
outside Minor Head 111-Works.
Should however the department or service concerned consider the
operation and maintenance of such installation beyond its capacity, the
MES may operate and maintain the installations as an agency service with
the concurrence of the CE.

867. The responsibility of the MES in respect to Defence Services

installations other than those mentioned in para 865 are laid down in the
following paragraphs.
Where the term ‘Industrial Plant’ is used, it covers any authorised
plant, machinery, specialist and scientific apparatus, or other consuming
apparatus, which is used or required by the department or service
concerned to enable it to carry out its function, other than those provided
by the MES in accordance with Scales of Accn or other Government
orders issued from time to time.

868. The incidence of cost and degree of responsibility of the MES will
depend on whether:
(a) both buildings and installations are maintained from Minor
Head 111-Works or
(b) the buildings are maintained from Minor Head 111-Works
and the installations from a head other than Minor Head 111-
Works; or
(c) the buildings and installations are both maintained from a
head other than Minor Head 111-Works.

869. Where buildings and installations are both maintained from Minor
Head 111-Works:-
(a) The MES will provide, erect, maintain and operate the
supply installation and all consuming apparatus, including
industrial plant if any. The expenditure involved will be debited to
the appropriate head of account for original works or maintenance
services, as the case may be.
(b) the department or service concerned may erect, maintain
and/or operate the installation and/or consuming apparatus, at the
request and as the agent of the MES. The expenditure will be met
by, and the responsibility remains with, the MES. Such
 229

arrangements may be made locally between representatives of the

MES and the department or service concerned.

870. Where the maintenance of buildings is carried out under Minor

Head 111-Works, and installations are maintained from funds outside
Minor Head 111-Works, by departments or services who operate their
own industrial plant and employ competent technical staff for the purpose.
(a) the MES will be responsible for the supply of electricity,
water, etc., as under :-
(i) Electricity-
The provision, at the standard voltage and
frequency, of electric power supply required by the unit,
installation or establishment and the provision of mains,
submains, circuit wiring, devices and other accessories
related to the provisions of power supply up to the lighting
points and main switches for machines, plant and
equipment.
(ii) Water, etc.-
MES will arrange the supply to a point to be fixed
by mutual agreement, where the responsibility of the MES
will cease. Such supply point will normally be the stop
cock or valve controlling the supply to the each individual
industrial plant in the installation.
(b) the MES have no responsibility in connection with the
provision, etc., of the industrial plant or any apparatus connected
therewith, but they must be consulted before any additions or
alterations are made to the consuming apparatus. The MES will
however provide, erect and maintain the consuming apparatus
required for normal illumination, ventilation, heating, etc., as
authorised, but excluding any special provision made for the
industrial plant.
(c) no adjustment of charges in respect of the supply of electric
energy etc., will be made in the MES accounts except for inter-
Service adjustments between the Army, Navy, and Air force. In the
case of quasi-commercial concerns, proforma statistics will be
furnished by the MES for cost accounting purposes.
(d) the plan of any foundation or other work to be attached to
the structure of the building, etc., will be approved by the CWE
before the work is started, and the services of the GE can at all
times be called upon in an advisory capacity when foundations are
being installed by the operating service.
 230

(e) the MES may erect, maintain and/or operate any such
installations, at the request and as the agent of the department or
service concerned, provided that the expenditure is met by, and the
responsibility remains with, such department or service.
Departmental charges will be levied in accordance with the
ordinary rules. Such arrangements may be settled locally between
the representatives of the MES and the department or service
concerned.
(f) in the case of medical electrical apparatus, suitable earth
wiring and ‘earth’ will invariably be installed by the MES. The
portion which is not normally to be provided by the MES as part of
the MES electrical installation will be carried out by the MES as an
agency service.

871. Where both buildings and installations are maintained from funds
outside Minor Head 111-Works, and the installations are required for
departments or services who operate their own industrial plant and employ
a competent technical staff for the purpose, the responsibilities and duties
of the MES in respect of such installations will be as defined in para 870
except that
(a) the MES will have no responsibility financial or .otherwise
for the supply of electric energy, etc., but must be consulted before
the arrangements for supply are made so that duplication of
sources may be avoided. Should it be decided mutually or by
reference to higher authority that an MES supply is available and
economical; the MES will arrange the supply (including provision,
erection, maintenance and operation) only to the main switch or
fuse etc., controlling the supply to the building, where all MES
responsibility ceases.
(b) the provisions made regarding the scrutiny of plans and
foundations, etc., will only apply if the MES are responsible for the
maintenance of the building concerned.
(c) proforma debits for electric energy, etc., supplied by the
MES will be furnished for cost accounting purposes only. Where,
however, the supply installation is maintained from Navy or Air
force funds, inter-services adjustments will also be made.

872. The MES will install petrol and fuel oil storage and handling and
measuring plant required in connection with ASC, Navy and Air Force
bulk and retail issue installations.
Funds to meet the initial cost will be provided from the appropriate
head for original works of the Service concerned.
 231

The installations will be handed over to the users for operation and
routine maintenance from within their own funds. The buildings housing
the installations will be maintained by the MES. Funds for maintenance of
buildings housing the pumping sets, filling machines, etc., will be allotted
by the Service concerned as in sub para 4 below. Expenditure to
maintenance of all other buildings will be met from the normal
maintenance grants under Minor Head 111-Works. Sub Head ‘B’ of Army
and the corresponding heads of Navy and Air force.
Maintenance and repairs beyond the capacity of the user, as also
any renewals required, will be carried out by the MES on behalf of the
user. All charges relating thereto will be debited directly to the relevant
head of account of the Service concerned, which will ensure that adequate
funds are allotted before the work is entrusted to the MES.

873. The MES will provide, erect and maintain disinfectors, other than
those mounted on lorries, and will operate all high pressure steam
disinfectors, and also low pressure steam disinfectors when the steam is
supplied from a separate boiler, excluding in all cases those provided,
erected maintained and operated under the rules in para 870 and 871.

874. The MES will provide and erect instructional workshop machinery
for Engineer units. The machinery will be issued free of cost by
Ordnance/ESDs and the erection, etc., cost will be sanctioned as an
original work. On erection these will be handed over to the units
concerned for maintenance from within their own funds.

MES INSTALLATIONS

General

875. The Electricity Act 2002 together with its subsequent

amendments, wherever applicable, is binding on MES installations.
Section 3 (2) (a) of this Act provides that a local Government shall not
grant a licence to supply electric energy in any station in occupation for
defence purposes, without reference to the E-in-C.
The provisions of the ‘Boiler Act,’ ‘Petroleum Act’, ‘Factories
Act’ and ‘Workmen’s Compensation Act,’ are also generally applicable to
all MES installations and copies thereof will be maintained by every GE.

876. The CWE will approve a list of spare parts to be kept for each
installation, including those for auxiliaries and distribution systems. This
will normally be based on the requirements for two years normal working
 232

plus others as experience dictates, in order to maintain continuity of

supply.
In addition, minor spare parts, fuel, lubricants, jointing, packing,
charts for recording meters, cleaning materials and other consumable
stores required for the daily running and maintenance of an installation
may be held in store. A minimum of three months’ reserve of fuel and
lubricants will be held to avoid break-downs. The stores will be accounted
for in a Stores-in-Hand Ledger (IAFW-2223) and issues supported by
indents on IAFW-2305 (see para 780).

877. T & P permanently required for use only in one installation

workshop etc., will be charged off against the installation, etc., concerned
(see para 266). A numerical list of such T & P will be kept in the
installation.

878. Except where authorised by separate Government orders, the prior

sanction of the G of I is necessary to the establishment of cold storage, air
conditioning, or sewage disposal installation. Rules in respect of these
installations are given in the following paragraphs. For water and
electrical installations see para 831 et seq.

879. Blank.
880. Blank.

881. Blank.

Cold Storage and Air-Conditioning Installations

882. The MES are responsible for the operation and maintenance of
all refrigerating plant in cold storage installations and all air-
conditioners except the operations of air-conditioners of 5 Ton
capacity and below which will be the responsibility of users:
All structures connected with the cold storage installations will
also be maintained by the MES but the contents of the cold store,
together with their accounting and safe custody, will be the
responsibility and under the control of the user.
In the case of refrigerators and deep freezers the user is
responsible for operation while repairs are to be done by MES.
 233

Sewage Disposal Installations

883. As it is difficult to increase the capacity of a sewage disposal plant,

once installed, all schemes for such installations will generally be
designed to allow for a 100 percent expansion. Alternatively, suitable
provisions will be made in the initial scheme to allow for subsequent
enlargement of the capacity of the plant should the situation demands.

884. Statistics of the population served by all such installations will be

maintained to ensure that the plant is not overloaded. When it becomes
apparent that the installation is working at maximum capacity, fresh
proposals for expansion or installation of a new plant will be initiated to
cover the anticipated increase of population.

885. Blank.
886. Blank.
887. Blank.
888. Blank.
889. Blank.
890. Blank.
891. Blank.
892. Blank.
893. Blank.
894. Blank.
895. Blank.
896. Blank.
897. Blank.
898. Blank
899. Blank
900. Blank
 234

SECTION 53-COST ACCOUNTS OF MES INSTALLATIONS

General

901. All electrical, water and ice installations controlled by the MES are
fully cost-accounted, in accordance with the principles laid down in the
following paragraphs. Detailed instructions for compilation of the cost
accounts and their channels of submission are given on the relevant
Annual Return:–
IAFW-1785 for Electrical Installations
IAFW-1803 for Water Supply Installations

902. For each installation the ‘all-in’ costs are based on:–
(a) Interest on capital cost.
(b) Depreciation.
(c) The annual working expenditure.
(d) ‘On costs’ (see para 911).
(e) Other proforma debits and credits pertaining to the running
of the installation.
Interest on capital cost, depreciation and ‘on costs’ will be
included in the proforma accounts only.

Capital Charges

903. The capital cost includes the provision of all buildings, including
accommodation for installation staff, and the fittings thereof, land, plant
and apparatus which are appropriated solely for the generation, collection,
reception, storage and control of electric energy, water and ice, and the
distribution of electric energy and water up to and including the main
switch and stopcock respectively, and the meters where provided. It will
also include T & P permanently required for use only in one installation
workshop. Expendable spares will not be included in the capital cost of an
installation.

904. The capital cost and details of capital charges will be entered in the
Plant Record Book (IAFW-2208).
The capital charges entered in the cost accounts will include
interest at 6 per cent and depreciation on the whole of the capital assets.
The rate of depreciation for each class of plant or material forming
part of an installation or workshop will be fixed by the E-in-C as a
percentage rate on the capital cost based on the estimated life in each case.
 235

When plant is kept in use for more than its predicted life,
depreciation charges will not be raised in respect of it after the whole of its
original capital cost plus the cost of subsequent additions, if any, has been
charged off as depreciation.
When plant is taken out of use before the end of its predicted life,
the balance of its original value plus the cost of subsequent additions, if
any, remaining un-recovered by depreciation charges, less the proceeds
from its sale, will be included in the costing sheet for the year. If however
the sum to be charged is large, the CE may direct that the charge be made
in instalments spread over such number of years as may be necessary to
avoid undue fluctuation in the costed rate of the installation concerned.
This rule will not apply when plant, on ceasing to be used in its original
installation, is transferred for use in another costed installation, in which
case the plant will be transferred at its book value and the installation to
which it is transferred will carry on the depreciation charges for the
remainder of its original life.

905. Where a renewal consists of the replacement of plant shown as a

separate item in the Plant Record Book, the new plant will be taken as a
fresh item in this book and the gross expenditure thereon, i.e., expenditure
before deducting the sale proceeds of the old plant, will be entered therein.
Depreciation on the new plant will be included in the costing sheet in the
usual manner. The residual value of the old plant on the date of its
replacement, less its sale proceeds, will also be included in the costing
sheet for the year or spread over a suitable number of years to be
determined by the CE.

906. If the renewal consists of the replacement of a portion of a plant,

distribution system etc., and the portion replaced is not shown as a
separate and distinct item on the Plant Record Book, only such portion of
the expenditure as represents a genuine increase in the estimated capital
value will be added to the capital cost of the main item in the Plant Record
Book. The balance of expenditure, reduced by the sale proceeds of the old
plant, distribution system, etc., will be shown in the costing sheet for the
year or spread over a number of years as in para 905.

907. When any plant is expressly maintained to increase capacity for

internal security or war needs, the E-in-C will fix a lump sum to cover
interest, depreciation and maintenance charges on such plant and that sum
will be taken as a credit to the ‘all-in’ costs.
 236

Maintenance and Operation

908. Maintenance and Operation Estimates are prepared annually on the

following forms:–
IAFW-1788 for Electrical Installations.
IAFW-1806 for Water Supply Installations.

909. The following, expenditure will be booked against the annual

Maintenance and Operation Estimates for an installations.
(a) Superintending Staff-This includes persons who are
concerned solely in the operation, maintenance and accounting of
the particular installation. The pay and allowances of such persons
are charged to the installation. Where persons below the grade of a
JE are employed on more than one installation, or partly on non-
installation work, their pay and allowances will be booked to the
work or installation in proportion to the time spent on each [see
para 557 (b)].
(b) Operating Expenses-These include water and electric
energy purchased by the MES and all fuel, lubricants, materials for
maintenance repairs, running and other expenses. Other
miscellaneous charges e.g., protective clothing, replacement of
spares (see para 255 and 258), pay and all incidental expenses in
connection with establishment, clerical or otherwise, engaged in
the reading and check of meters, and on recoveries, and any
charges made by a house owner in respect of maintenance of
installation in leased bungalows will also be treated as operation
expenses.
Special repairs (see para 260) are not included in operating
expenses.
(c) Credits-Sundry credits, such as the sale of oil sludge, etc.,
will be deducted from operating expenses, an allowance for this
being made in the operations estimates.

910. Other credits, which are compiled by deduction from expenditure

are shown separately in the Maintenance and Operation Estimates for
installations. In the case of installations, the capital cost of which was
shared jointly between the MES and other bodies or departments, and
which are operated by the MES on behalf of the other partners, the only
payments, that may be taken as a reduction in expenditure will be those
made by other Ministries of the Central Government. In all other cases
recoveries will be credited to Revenue.
 237

911, The cost of supervisory staff, which included JEs, AEs, AEEs,
GEs, and higher officers not solely employed on any one installation, and
office expenses will be included in the performa accounts of the
installation in the form of ‘on costs’ which is a percentage of the annual
working expenditure on the installation. The actual percentage to be
charged is fixed from time to time by the E-in-C in consultation with the
Financial authorities.
Recovery Rates
912. The ‘all-in’ unit cost of electricity, water and ice in any installation
is obtained by dividing the total ‘all-in’ cost of the operation of the
installation concerned by the total quantity actually supplied per annum.
913. From the consolidated results the average all-India unit cost is
obtained. In the case of water, the all-India flat recovery rate is based on
this. In the case of electricity, the figures are further analysed to arrive at
suitable selling rates for different purposes.

914. The figures in the costing sheets (IAFW-1785 or 1803) of each

individual installation will be consolidated by CEs and forwarded to the
E-in-C annually for the preparation of all-India costing sheets.

915. The consolidated totals of costs and quantities of al MES electrical

installations in India will be used by the E-in-C to ascertain.
(a) that the net sum of any profits minus any losses on energy
sold for different purposes equals the profit which would have
been made had the all India flat rate been charged for energy for all
purposes.
(b) what profit or loss is being made at the current selling
prices for energy for each purpose, with the current percentage of
overheads incident on each.
(c) to what extent the percentage incidence of overheads levied
on individual classes of loads must be altered so that the net profit,
after any proposed readjustment of, the ratio of selling prices of
energy for different purposes, will still equal that produced by the
all India flat rate for energy for all purposes.
(d) at what rates proforma debits shall be raised against other
Defence Services installations and workshops.
 238

916. The rates charged for water and electricity will be reviewed [every
three years]1.

917. Blank.
918 Blank.
919. Blank.
920. Blank.

1 Amended vide CS No. 65/XII/83

 239

CHAPTER
XII PLANT AND MACHINERY

SECTION 54-GENERAL

General

921. The responsibility of the MES for the provision and supply of plant
and machinery of Engineer origin to meet their works requirement as also
the authorised requirements of all Army units and establishments and for
the holding of various categories of reserves will be as laid down for
stores in Chapter X (see para 725).

922. This chapter deals with the general procedure in respect of plant
and machinery required by, or in use with, the MES to meet their works
requirements. Rules regarding mechanical transport are also included and
are dealt with separately in section 57.

923. Plant and machinery of Engineer origin required for works services
and which are not available ex E-in-C’s stocks will be obtained by the
authorities either by direct purchase under their powers in Table B or
through the DGS & D in accordance with the prevailing rules except that
items which are centrally controlled or which have to be imported direct
will be ordered by the E-in- (see para 745).

924. Plant and machinery of Ordnance origin will be obtained by MES

formations from Ordnance direct except in the case of controlled items
demands for which will be routed through the E-in-C. Items not available
with Ordnance may be obtained direct as in para 923.

925. Detailed instructions regarding allotment of identification

numbers, maintenance of plant records and classification of plant and
machinery are contained in Standing Orders of the E-in-C.

926. For the purpose of determining the incidence of cost of initial

provisioning and maintenance, plant and machinery in use with the MES
may be broadly divided into two categories viz:
(a) Installed plant.
(b) T & P.
 240

The term ‘Installed Plant’ comprises all plant and machinery

permanently incorporated into or installed in a work and will include items
such as lathes, drills, etc., required for use in only one installation.
T & P includes all types of plant and machinery required for
general use by the MES in the execution of works and maintenance
services [see para 264 (a)]. This will also include installed machine tools,
etc., which are not permanently required for use in only one installation.

927. The initial purchase and installation of all installed plant is an

original work, any subsequent replacement thereof being treated as a
renewal (see para 259)
¹Refrigerators, Air-conditioners, Water coolers and Desert Coolers
provided against sanctioned works will be categorised as-under:-
(i) Those operated by the MES-as installations.
(ii) Those operated by the user-as part of internal installation of
building.
The maintenance of installed plant is chargeable to the appropriate
detailed head of Sub-Head C except in the case of (ii) above which will be
charged to Sub Head B.

928. Except as provided for in para 273, the cost of provisioning and
maintenance of all plant and machinery categorised as T & P will be met
from Sub Head E.

929. Disposal of surplus and unserviceable plant and machinery will be

governed by the rules for the disposal of stores (see para 808 et seq).
On condemnation of an equipment as beyond economical repairs
by the competent authority, such of its components as can be utilised with
advantage will be retrieved and the remaining equipment disposed of as
‘scrap-equipment’, but in a composite unit and not literally converted into
scrap by stripping it to pieces.

SECTION 55-MAINTENANCE
931. Blank.

932. The responsibility for maintenance and repair of MES plant

and machinery is that of the MES and will be carried out from within
their own resources and facilities available.

1 Amended vide CS No. 81/IV/89.

 241

Repairs to such plant and machinery may, if beyond the

capacity of the local repair facilities available with the MES, be
effected through trade.

933. Where the estimated cost of repairs to any plant and machinery of
MES repair responsibility exceeds 50 per cent of the replacement cost
thereof, the orders of the CE will be obtained as to whether the repairs are
to be carried out or the equipment declared as BER.

934. Where repairs are carried out through trade, these will be made on
the basis of competitive tenders or quotations, whenever practicable,
except in the case of proprietary firms, under the powers in Table B-item 2
or 3 as the case may be.

935. Spares for all plant and machinery will be procured through
trade channels under the powers laid down in Table B or through the
DGS&D in accordance with the prevailing rules. Where however,
spares are urgently required, they may be purchased under the
powers in Table B item 5 (a) (ii).

936. Blank.

SECTION 56–ISSUES OF T & P

937. Surplus tools, plant and machinery with the MES held as T & P
may be transferred without value, except as laid down in para 273, to
Engineer establishments or units under the orders of the CE when the
transfer is within his command and by the E-in-C in other cases.

938. For transfer of T&P between MES divisions see para 275.

939. Issue of T & P to contractors for use on MES works will be

governed by the rules in para 452.

940. T & P may be issued on hire to Cantonment Boards at the

discretion of the CE. The rates of hire charges will be as laid down in para
943, Any loss, damage, etc, will be dealt with in accordance with para
452.

941. Where heavy stores or equipment from ESDs, EPs or other

formations have been sold in auction, any T & P available with the
formation concerned may be issued on hire to the purchaser for lifting the
 242

stores/equipment. Hire of the T & P in such cases will be governed by the

terms and conditions in para 943 except that the equipment so hired will
be operated by the MES and the hire charges recovered in advance.

942. All demands for the hire of T & P by departments of the Central or
State Governments will be referred to the Ministry of Defence.
Under no circumstances will any T & P be issued to non-
Government bodies or private persons, except as provided for in the
previous paragraphs.

943. Rates of hire charges for each item of T & P and rates for
conducting laboratory tests in MES Zonal Laboratories for outside
engineering agencies will be fixed by the CE or DCE and will be based on
(a) 6 per cent interest per annum on replacement cost.
(b) A percentage for depreciation on replacement cost as laid
down in Table K.
(c) A percentage on replacement cost for repairs and
maintenance as laid down in Table K.
(d) Estimates running expenses, i.e., fuel, lubricants, crew,
labour, etc.
(e) 10 percent on running expenses for ‘on costs’.
Normally the MES will provide the crew, labour, fuel, lubricants,
etc., for the operation of plant and machinery with prime movers. When,
however, these are provided by the hirer, items (d) & (e) will be excluded
from the hire charges.
Cost of transportation to and fro, together with packing, handling
and other incidental charges, will also be recovered from the hirer and
credited to Revenue along with the hire charges.

944. Blank.

945. Blank.
 243

SECTION 57–MECHANICAL TRANSPORT

Procurement

946. The scales of mechanical transport authorised for MES

formations are laid down in Table J Part I. Whenever there is a
deficiency of transport with respect to these scales, MES formations
can hire the transport from civil sources as per powers laid down in
Table J (part II).
Command CEs/Zonal CEs may transfer surplus vehicles
within their commands to make up deficiencies. Transfers between
commands will be made on the authority of the E-in-C.

947. Blank.

948. All mechanical transport for the MES will be procured by the
E-in-C through the DGS & D, provided the required types of vehicles are
not available ex Army stocks.
MES vehicles will carry special MES registration numbers as
allotted by the Army Statistical Organisation. Whenever vehicles
purchased through trade are allotted to MES formation, they will
immediately apply to that Organisation for allotment of numbers.

949. The cost of all vehicles, whatever their source of procurement will
be met from Sub-head E-Tools, Plant & machinery except as provided for
in para 273.

Maintenance

950. The MES will be responsible for the inspection, repair and
maintenance of all vehicles on their charge under their own arrangements.

951. GEs will repair and maintain vehicles on their charge as also those
of nearby MES formations attached to them for this purpose under the
orders of the CE. However, OCs ESD having repair facilities of their own,
and such of those AEEs in charge of Sub-divisions and officers in charge
of Sub-parks as are authorised by the CE, will repair and maintain their
own vehicles.

952. Cost of repair and maintenance of vehicles will be charged to Sub-

Head E except in the case of ESDs where this will be debited to the
Maintenance and Operation estimate of the Depot (see para 274).
 244

953. Fund will be allotted for the maintenance of vehicles on the basis
of scales per vehicle laid down by the G of I from time to time. The CE
may however at his discretion transfer funds under this category from one
formation to another.

954. Special tools required for the maintenance of vehicles may be

purchased out of the maintenance grant provided funds are available.

955. Repairs to vehicles beyond the capacity of the local MES repair
facilities may be carried out through trade in accordance with para 934.

956. Where the estimated cost of repairs exceeds 50 per cent of the
replacement cost of a vehicle the procedure in para 933 will be followed.

Spares

957. In an emergency, officers authorised to repair and maintain

vehicles may resort to direct purchase of spare parts within their
powers without reference to Ordnance in the first instance.

958. Where vehicles have been procured through the DGS & D, spares
to the extent of two years’ requirements as approved by the CE may be
obtained through trade and stocked subject to the availability of funds.
Where vehicles are of indigenous manufacture and spares are easily
procurable, holdings will be restricted to one year’s requirements.

959. MT spares will be accounted for in a Stores-in-Hand Ledger

(IAFW-2223) and the unserviceable parts in a Salvage Ledger (see para
759).
Disposal

960. The disposal of surplus and unserviceable vehicles will be

governed by the rules for the disposal of stores (see para 808 et seq).
Vehicles condemned as BER under proper authority will be treated as
‘salvage’ and espoused of accordingly. Components will not be retrieved
from a vehicle prior to disposal, except in special circumstances under
order of the CE.
 245

Table ‘A’
(See paras 127, 161 and 614)
1Powers of Administrative Approval etc.
The powers of administrative authorities, for acceptance of
necessity and administrative approval for works are same and are given
below : Part - I ARMY/NAVY/AIR FORCE
CFA To be exercised To be exercised
Without IFAs With IFAs
Concurrence concurrence
Authorised Special Authorised Special
Works Work Works** Works
A COAS/CNS/CAS 120.00 20.00 1000.00 50.00
B GOC-in-C/AOC-in-C/FOC-in-C 75.00 7.00 300.00 20.00
FOC South (Indep)
C Crops Commander 37.00 3.75 200.00 10.00
D Commander of Area/Indep. Sub Area/ 22.00 0.75 100.00 5.00
GOC. of a Division/Indep Bridge
Group/Flag Officer Commanding
Area/Fortress Commander Andaman
& Nicobar Islands.
E Commander of a Sub 15.00 0.50* 60.00 1.00
Area/Brigade/Group/AOC of an Air
Force Station/Commandant of
Training
Institutes/Establishments/Colleges of
the rank of Air Commodore and
above/Naval Station Commander/
Naval Officer incharge of the rank of
Commodore.
F Station Commanders of the rank of 5.00 0.50 – –
Colonel and above/NOICs/Naval
Station Commander of the Rank of
Captain/OsC Station of rank of Group
captain/Commandants of Air Force
Academies/Colleges/ Institutes headed
by Officers below the rank of Air
Commodore.
G Station Commanders below the rank of 5.00 0.50 – –
Colonel/NOICs/Naval Station
Commander below the rank of
Captain/Chief Hydrographer below the
rank of Group Captain/Commandants
of Air force Academies/Colleges/OsC
Equipment Depots, Base Repair
Depots and independent SUs below
the rank of Group Captain.

1 Amended vide GOI, MOD No. 3(7)/93/D (Works) dated 26/8/98.

* Amended vide GOI, MOD No. 3(7)/93/D (Works) dated 26/10/98
** Enhanced vide MOD No. A/895912/FP-I/693/2002/D (GS-I) dated 22/4/2002.
 246

Extracts from GOI MOD No 3(7)/93/D (Works) dated 26-08-98.

2.1 IFA (Army), IFA (Navy) and IFA (Air Force) at the Service
Headquarters will accord financial concurrence in cases where COAS,
CNS, CAS are the Competent Financial Authorities respectively within
the Major Works Programme/Annual Works Programme of the respective
Service determined by MOD/MOD (Fin).
2.2 In case of formations below Army Headquarters and above the
level of sub area the financial concurrence within the Major Works
Programme determined in MOD/MOD (Fin) will be accorded by CsDA
(Army) functioning as IFAs within whose territorial jurisdiction the works
fall. Area/Bde the financial concurrence will be accorded by the Jt. CsDA
(Army) as IFAs. The Station Commanders revised powers may be
exercised without financial concurrence.
2.3 In the case of formations below Neval HQrs and Air HQrs, and
above the level of sub area equivalent Navy and Air Force formations the
financial concurrence will be accorded by CDA (Navy) and their IFAs and
CDA (Air Force) and their IFAs as the case may be.
3. In respect of the powers exercised at the level of Service
Headquarter, IFA (Army) within the annual Works Programme
determined by MOD/MOD (Fin) will be responsible for vetting AEs and
Jt. CsDA (Army) under whose territorial jurisdiction the Works fall will
be responsible for the vetting of AEs relating to Works for all the three
Service.
4.1 In respect of works pertaining to Army, Regional CsDA (Army)
will be responsible for the release of funds for the new Project/Schemes
for construction within the approved MWP and financial ceilings already
approved and fixed for the year by the Ministry of Defence with
concurrence of MOD (Fin). In commands where three are more than one
CsDA (Army), the funds will be released by the Regional Command
Controller within these ceilings.
4.2 CDA (Navy) and their lower IFAs and CDA (Air Force) and their
lower IFAs will be responsible for release of funds for the Works within
the ceiling fixed for the year in respect of works pertaining to Navy and
Air Force respectively.
6. The onus for watching the expenditure against the funds released
will continue to vest in the administrative authorities in accordance with
the provisions of Financial Regulations. However, IFA (Army), IFA
(Navy) and IFA (Air Force) functioning as IFAs will also monitor this
aspect so as to ensure the financial ceiling determined for the new works
are adhered to. CsDA functioning as IFAs will furnish monthly report
about the release of works, to their respective IFAs at Service HQrs.
7. The revised financial powers are effective from 1.10.98]
 247

Part II–ARMY/NAVY/AIR FORCE

Powers for Demolition or sale of Buildings etc. for Demolition

Rs. In lakhs
A COAS/CNS/CAS 25.00*
B GOsC-in-C/FOC-in-C/FOC South (Indep)/AOsC-in-C 05.00
C Corps Commander, Fortress Commander 05.00
D Commander of an Area/Indep Sub Area/GOC of Division/Indep
01.50
Brigade Group/Equivalent Navy/Air Force Commanders
E Commanders of Sub Area/Cdrs of Bde/Bde Gp/Comdts of Training
Institutes/Establishments/College of the rank of a Brigadier and
0.30
equivalent rank of Navy/Air Force, Station Commanders of the rank of
Brig and equivalent rank of Navy/Air Force
F Station Commanders of and above the rank of Lt Col/NOICs of and
above the rank of Commander/Senior most among Commanding
Officers of Shore Establishments in stations other than Bombay,
Vishakhapatnam and Cochin holding the rank of Commander and
0.10
above/Chief Hydrographer while holding the rank of commander and
above/OsC Stations of the rank of Group Captain/Commandants of Air
force Academies/Colleges, OsC Equipment Depots, Base Repair
Depots and Independent S.Us of the rank of Group Captain.
G Station Commanders below the rank of Lt Col/NOICs below the rank
of Commander, Senior most among Commanding Officers of shore
establishments in stations other than Bombay, Vishakhapatnam and
Cochin below the rank of Commander, OsC Stations below the Rank 0.05
of Group Captain/Commandants of Air Force Academies, Colleges,
OsC Equipment Depots and Base Repair Depots and independent Sus
below the rank of Group Captain

PART III-ARMY/NAVY/AIR FORCE

Powers for sanctioning hiring and Requisitioning of immovable
properties (But See note 5)
Authority Power
(Per property)
Rs.
GOs C-in-C/Equivalent Navy Comdrs/A Os C-in-C. 50,000
Comdr. of a Crops/Divn/Area Indep Sub Area/Indep Bde 25,000
Comdr of a Bde/Bde Area or Sub Area/Equivalent 5,000
Navy/Air Force Comdrs.
The amount for the purpose of hiring/requisitioning will
be calculated as follows :
(a) In the case of Hiring Initial amount of non-
(b) In the case of Requisitioning. recurring compensation, if
any, payable plus one year’s
rental/recurring
compensation
*Enhanced vide MOD No. A/895912/FP-I/693/2002/D (GS-I) dated 22/4/2002.
 248

PART IV - DEFENCE RESEARCH AND DEVELOPMENT ORGANISATION/QUALITY ASSURANCE

ORGANISATION/DEFENCE PRODUCTION
Sl. Authority Acceptance of necessity & Demolition Hiring of Acceptance of Re-appropriation
No. issue of Admin. Approval for of buildings Land and Necessity and of buildings
new or original Works buildings Issue of admin. entailing
Approval for alternations &
Special furniture expense.
1 2 3 4 5 6 7
1. Research & Development
Organisation
A Scientific Adviser to the (a) Authorised works upto Rs. 5 lakhs per Nil Up to Rs. 5 lakh 1 lakh
Ministry of Defence 120 lakhs building
(Enhanced vide MOD, (b) Special works up to
Department of Defence Rs. 30 lakhs.
Research and Development (c) Special Furniture up
Admin (RD-28)/ to Rs. 8 lakhs
87116/114/D (R & D) dated (d) Air Conditioning for
16/12/86. each accn. upto 15 lakhs.
(e) Gen. Set & stand by Gen set
for each accommodation upto
Rs. 12 lakhs
(f) Payment to local municipal
authorities for services
rendered by them up Rs. 2
lakhs
 249

B Heads/Officers-in-charge of 50,0001
the laboratories/independent
units of the DRDO.
1
Note for the Readers: – Minor Works to meet purely technical requirement of R&D establishments/labs are authorized even when major
works are in progress.
1 Quality Assurance Organisation
[Amended vide MOD, Deptt of
Def. Prod. No. 81397/DGI
(Admin-15)/5648/D (Insp dated
20/3/83]
A Director General of Quality 15 lakhs 1 Lakh Nil 10,000 1 lakh
Assurance
B Head of Establishment of the 50,000 5,000 Nil 5,000 5,000
rank of Brigadier
C Head of Establishment of the 25,000 1,000 Nil 1,000 1,000
rank of Colonel and below
 250

B Heads/Officers-in-charge of 50,0001
the laboratories/independent
units of the DRDO.
1
Note for the Readers: – Minor Works to meet purely technical requirement of R&D establishments/labs are authorized even when major
works are in progress.
1 Quality Assurance Organisation 15 lakhs 1 Lakh Nil 10,000 1 lakh
[Amended vide M.O.D., Deptt of
Def. Prod. No. 8139/DGI (Admin-
15)/5648/D (Insp dated 20/3/83]
A Director General of Quality 50,000 5,000 Nil 5,000 5,000
Assurance
B Head of Establishment of the 25,000 1,000 Nil 1,000 1,000
rank of Brigadier
C Head of Establishment of the
rank of Colonel and below
 251

PART IV–Contd.

Sl. Authority Acceptance of necessity and Adm. Demolition of Maintenance Periodical

No. Approval for Works/Special Repair and re- Buildings Works Services
appropriation
1 2 3 4 5 6
Production Organisation
Ordnance Factories
A. Director General of (a) 10 lakhs with financial concurrence 1 lakh with Financial
Ordnance factories Authorised Works) Concurrence
(b) 2 lakhs without financial concurrence. (Spl. 50,000 without financial Nil
Works). concurrence
B. General Manager (a) 2½ lakhs with the concurrence of the Local 10,000 with out/20,000 20,000/- Full
(Selection Gde including Accounts Officer. (Authorised Works) with concurrence of local Power
Gde I) Accts Officer
(b) 1 lakh without concurrence of the Local
Accounts Officer. (Spl. Works)
C. General Manager (a) 1 lakh with the concurrence of the Local 10,000 with out/20,000 20,000
Gd II Accounts Officer. (Authorised Works) with concurrence of local
Accts Officer
(b) 20,000 without the concurrence of the Local 20,000/- Nil
Accounts Officer (Spl. Works)
 252
Notes:-
1. Powers for accepting necessity and according administrative approval
vested in an officer specified above can also be exercised by his locum
tenens when the incumbent is on leave.

2. All sanctions beyond the above financial limits will be accorded by the
Govt. of India.

3. The amount in column 3 and also in column 6 (except for Fys) of Part
IV are exclusive of departmental charges.

4. These powers will not apply to accommodation hired for military

officers and messes, vide para 614, while for hiring land as part of a
project para 134 will be followed. Proposals for hiring or requisitioning of
immovable property in Part III which do not fall within the powers of
competent authorities in Barrack Synopsis (1), Quarters and Rents, MES
Regulations or other Govt. orders issued from time to time, will require
the sanction of the Govt of India.

5. The administrative authorities as mentioned in Part III may sanction

requisitioning of properties required only in connection with the
operations or other similar emergent needs which cannot be postponed and
for which obtaining of Vot. sanction may delay matters to such extent as
to defeat the project in view. In the remaining cases where requisitioning
of immovable property is desired to be resorted to prior approval of the
Govt. should be obtained.

6. Commandants National Defence Academy and Defence Services Staff

College may sanction minor works projects costing upto Rs. 10,000 each
relating to additions, alternations and improvement to only those buildings
belonging to the Academy/College as the case may be.

7. In respect of powers of DGOF to be exercised in consultation with

Internal Financial Adviser, it will be at the discretion of DGOF to accept
his advice or not in which case the Internal Financial Adviser may request
DGOF that such case be reported to Min of Def. giving his views and
simultaneously endorse a copy of his note to the Financial Adviser of Min
of Def.

8. The Scientific Adviser may at his discretion delegate his own powers to
the Chief Controller or the Coordinating Factor (R&D) as he may deem fit
under Rule 65 FR Part I Vol. I (1983 revised edition).
 253

9. The Authorities mentioned under Part I to Part III above will exercise
their powers without Financial concurrence but see note 5 above.
However, projects estimated to cost more than Rs. 25 lakhs or
those within this amount involving departure from the existing policy,
scales and specifications will require financial concurrence.
10. General Managers will have no powers for new construction of
residential accommodation.

11. The financial powers delegated to Station Commanders vide items ‘F’
and ’G’ of Part I and II, will be exercised by all Station Commanders
irrespective of whether they are appointed under Rule 23(a) or under Rule
23 (b) of the Regulation for the Army, Volume 1 (1987 Edition).

12. 1COAS/CNS/CAS can accord sanctions to proposals for air

conditioning of technical accommodation costing upto Rs 5 lakhs each
without financial concurrence. Lower CFAs are not competent to accord
sanction for air-conditioning under the delegated powers for special
works.

13. The Financial limit shown in serial 2 of Part IV are in respect of each
sanction. In respect of col 3, the overall value of such sanctions per annum
shall not exceed Rs15 lakhs for DGQA (for major works only), Rs1 lakh
for Colonels and above and Rs 50,000 for Lt Colonels and below.

14. For items F & G in Part I & II at Bombay, Vishakhapatnam and

Cochin the powers on the Navy side will be exercised by the FOC-in-
C/FOC Area.
[Authority: AHQ E-in-C Letter No 97508/E2 (WPC)dt15/2/77 & even no.
dt. 24th January 1983].

The note covers all type of accommodation as far as sanctioning of air

conditioning as special work by lower CFAs is concerned.[AHQ,E-in-C
No.A/00282/ Pol/E2W(PPC)dt 3/09/98.]
 254

TABLE B
Powers of Technical Sanction Etc.
The powers of Engineer authorities for according Technical Sanction, entering into contracts, purchase of stores etc., are given in table below :-

Item Description of Work etc E-in-C CE CWE GE (I) GE AEE I/c SDO Remarks Reference to
No. Inde sub AE/AEE Paras
div. Rs.
1 2 3 4 5 6 7 8 9 10 11
1 Technical sanction in respect of 201
:-
*(a) Major works (including Sub-
FP FP 60 lakhs 25 lakhs 15 lakhs 2.5 lakhs 50,000
projects and Minor Works)
*(b) Maintenance of building
communications, etc, and
FP FP FP 25 lakhs 15 lakhs 2.5 lakhs 50,000
maintenance and operation of
installation
*(c) Purchase, manufacture and repair
7.5 0.75
of tools and plant except (d) FP. 2 lakhs 1 lakhs 40,000 7,500
lakhs lakhs
below
*(d) Purchase of camp equipment or
2
furniture and equipment for MES FP
lakhs
40,000 20,000 7,500 4,000 2,000
offices and Inspection Houses.
(e) Manufacturing operations These apply to
manufacturing
operations carried
FP FP FP _ – – –
out under the rules
for workshops.
(see also Appx K)

*Powers enhanced vide case No. 95533/POL/E2W (PPC)/1349/D (Works-II) MOD (F) UO NO. 288/WII of 1999.
 255

1 2 3 4 5 6 7 8 9 10 11

2 Entering into contracts, including

contracts for local materials and petty
supplies:-
1
(a) Through competitive tenders 428,746934
FP FP 50 lakhs 25 lakhs 15 lakhs 2.5 50,000
1
(b) Through single tender 60/125 25/125 6.0 1.0 lakhs 0.25 – 432
* * lakhs lakhs
lakhs lakhs
*For proprietary items only.
1
Power in column 3 are to be exercised in consultation with FA. CEs will exercise power exceeding Rs. 10 lakhs with the
approval of E-in-C & FA. Powers up to Rs. 10 lakhs will be exercised in consultation with CDA. Similarly powers in columns 5
& 6 will be Exercised in consultation with CDA except where for reasons of urgency (to be recorded) it is not considered possible
to do so.
2
3. Execution on the basis of trade FP 3 lakhs 75,000 50,000 30,000 – 934
quotations, of retreading of tyres 955
<as are beyond the capacity of
local MES facilities or are <
urgently required and where and of such repairs to plant and machinery (including vehicles) of MES repair responsibility
delay is detrimental to public
service
1Powers enhanced vide case No. 95533/POL/E2W (PPC)/1349/D (Works-II) MOD (F) UO NO. 288/WII of 1999.
2Powers for items 3, 4(a) (i) (ii) & (b), 5 (a) (i) (ii) (b) & (c) and 6 (a) & (b) enhanced vide MOD No. A/03108/ ESP-1(P & C)/
257/DO II/D (W-I) dated 22-03-99.
 256

1 2 3 4 5 6 7 8 9 10 11
*4(a) Purchase of stores on any one
indent on DGS & D
(i) Items on Rate Running 743
Contacts. FP FP FP FP FP FP 60,000 15,000
(ii) Items not on Rate FP FP FP FP FP 30,000 7,500
Running Contracts
(b)
Purchase of stores on any one FP FP FP FP FP 30,000 7,500 7,47,748
indent on any other
Supplying Deptt.
*5 Direct purchase of–

(a) Stores, tools, plant and 747,748

machinery (including spare
parts) etc. for which there are
no rate running contracts.
(i) against normal FP 3,00,000 1,50,000 1,00,000 75,000 40,000 – – 747
requirements

*Powers for items at 4(a) (i) (ii), (b), 5 (a) (i) (ii), (b) & (c) enhanced vide GOI, MOD No. A/03108/ESP-1 (P & C)/257/DO-II D(W-I)
dated 22-03-99
 257

1 2 3 4 5 6 7 8 9 10 11
(ii) in emergent cases when FP 3,00,000 2,25,000 1,50,000 1,00,000 60,000 – – 748
delay is detrimental to Public
Service
(b) Stores for which DGS & D rate – 50,000 35,000 30,000 25,000 15,500 – Not exceeding 743
or running contracts exist when Rs. 2,00,000/-in
these are urgently required or Aggregate in a year
can be more conveniently
obtained locally or from nearer
station
(c) Cash Purchase Powers – – 10,000 7,500 5,000 – – – 536,747
6. Disposals of-
(a) Surplus buildings sanctioned FP 30 lakhs 15 lakhs 10 lakhs 6 lakhs – – Amount represent the 160, 163,
for demolition total book value of 166
assets in any one
camp, set of lines or
installation put up for
disposal
(b) Surplus or unserviceable stores, FP FP 75,000 50,000 – – – Amount represents
tools, plant and furniture, or the total book value
materials obtained from in case of surplus 672
dismantled buildings. stores, etc. and the 673
total assessed value 820
in case of salvage etc. 929
on a station wise 960
basis.
 258

1 2 3 4 5 6 7 8 9 10 11
Write off of stores, furnit FP FP 1,00,000 75,000 40,000 20,000 2,000 -
1
7 tools & plant etc., rende -
unserviceable due to fair w
and tear.
8(a) Write –off of losses, 1,50,000 30,000 2,400 2,000 1,200 - - *In respect of
including those in transit, of E-in-C’s Stocks
stores etc., not due to theft, held in Engr.
fraud or gross neglect in Parks and Sub
respect of E in –C’s stock. Parks etc.
**In respect of
E-in- C’s stock
located in the
Park. These
Powers can be
(b) Write off of actual losses - 30,000 6,000 5,000 3,000 - - exercised under
not due to theft, fraud or the same terms
gross neglect as laid down and conditions as
in Section 34 but excluding are applicable to
transit losses in respect of store losses not
MES Stocks (i.e., those due to theft,
operated under Major Head fraud or gross
2076, Minor Head 111, Sub neglect dealt with
Head ‘F’) held as Divisional under FR Part I
Stocks, or in Engr. Parks, Vol. I 1983.
Sub Parks, etc. as Command
Stocks.

1 Powers in serial number 7,8 (a) (b) (c) and 9 enhanced vide case GOI MOD No 95533/POL/E2W (PPC)/907/99/D(W-II) dated 5/3/99.
 259

1 2 3 4 5 6 7 8 9 10 11
(c) Write off of losses of FP FP 1,50,000 10,000 3,000 1,200 600
stores including
losses in transit not
due to theft, fraud or
gross neglect.
9. Terminal 3,00,000 1,50,000 72,000 50,000 30,000 - - In respect of 619
Compensation each property.
payable on release of
hired lands or
buildings.
E-in-C
/DGW
10. Execution of FP 100 lakhs 30 lakhs 5 lakhs 5 lakhs - - Amount 841
agreements or represents
memoranda of terms annual
for taking bulk payment in
supplies of electric each case (see
energy or water from also
outside sources. Appendix M).
E-in-C
/DGW
11. Execution of FP 100 lakhs 30 lakhs 5 lakhs 5 lakhs - - Amount
agreements or represents
memoranda of terms for annual
giving bulk supplies of recovery in
electric energy or water each case (see
to non military also Appendix
consumers. M).
 260

Note:–
1. The Powers of the holder of an appointment may be increased by name upto that of the next higher grade by the CWE in the
case of a GE and an SDO, by the CE in the case of a CWE and by the E-in-C in the case of a CE.
2. The normal powers of an officer may be restricted by his immediate MES superior, but in such cases a report must be made to
the CE in the case of GE’s, and to the E-in-C in the case of Cs W.E.
3. An officer officiating in an appointment will exercise the full powers of the appointment as given in this table.
4. A CE may delegate at his discretion powers in full to ACEs working under his jurisdiction.
5. The E-in –C may delegate his powers in full to the officers concerned on his staff by name.
6. Powers under Column 7 and 8 are applicable also to military officers of equivalent rank holding the appointments.
7. The powers authorised above are applicable in all cases on whosoever behalf the works, etc., are carried out by the MES.
8. The E-in-C and CEs have full powers in respect of purchase of books, newspapers and periodicals; CsWE. and GEs may
purchase books, newspapers and periodicals to the extent of [Rs. 3000] and [Rs 1500] per annum respectively. Payment for
publications obtained direct from firms outside India will be arranged by the PCDA/CDA. This rule does not apply to such items
as Area, Sub-area or Station Orders which may be purchased as required.
9. Officers Commanding ESDs will exercise the following powers under this Table :–

(a) Items 1 (c), 3, 4 and 5,

(i) If a Lt. Col/SE…………. Same powers as a CWE.
(ii) In all other cases……….Same powers as a GE.
(b) Item 8 (a) and 8 (b)
(i) If a Lt. Col/SE………….Same powers as a CWE.
(ii) If a Major/EE/SBSO……Same powers as a GE.

1. Power enhanced vide GOI, MOD No 44650/E2(PPC)/1240/D(works) dated 12-05-2000

 261

10. The power of Engineer authorities to sanction expenditure for grant of rewards for information leading to the discovery of
prevention of theft from their respective Engineer establishments are as follows :–
(i) OC Engineer Stores Depot…………Rs. 200
(ii) GE Engineer Park…………………..Rs. 200
(iii) GE MES Division…………………..Rs. 100
(iv) CASO……………………………… Rs. 20
11. The powers delegated to Cs WE and GEs vide item 1 (a), (b) and item 2 (a) are not applicable to :–
(a) Cs WE posted/attached to CE in charge of large projects, if they are serving in the same station and employed on the
same project as the Chief Engineer.
(b) GEs posted/attached to Cs WE/CEs in charge of large projects, if they are serving in the same station employed on the
same project as the CWE/CE/
These officers will exercise the powers as laid down below.

Reference CWE* GE* Remarks

Item 1 (a) …………. …… 15 lakhs 5lakhs Powers under item 1 (a) will be delegated
by the authority competent to technically
sanction the project as a whole.
Item 1 (b) …. …. …. FP 5 lakhs
Item 2 (a) …. …. …. 15 lakhs 5 lakhs

12. The power for emergent cases for the direct purchase of stores vide item 5 (a) (ii) will be exercised only when immediate no-
acquisition of the stores concerned is likely to hold up a work or when delay is detrimental to the public services. These powers
will not be exercised to replenish stocks of items of Divisional stock.
Direct. Purchase also includes job works like “Repair work Orders/ Fabrication Work Orders’ but excludes B/R and E/M works
which are required to be got executed as Minor Works through the Term Contracts.

* Powers enhanced vide case No. 95533/POL/E2W (PPC)/1349/D (WORKS-II) NOD (F) UO No. 288/WII of 1999.
 262

TABLE ‘C’ MES Basic Establishment (See para 81)

BLANK– The existing procedure/orders will continue to be
Followed until the revised procedure is issued.

TABLE D
(See para 31)
Duties of a CE Zone
Reference to para Particulars

1 2
22 Technical adviser to Army, Navy, Air
Force and Factory authorities.
26 Placing sub-divisions directly under Cs.
WE
27 Administrative control of ESDs.
31 &138 Regulations and instructions.
71, 72, 367, 368 Inspections.
76 & 79 Delegation of authority to sign
documents.
88 & 90 Civilian personnel-appointments and
discharges.
89 & 345 Daily labour rates.
92 Service records of civilian personnel.
93 Duty moves.
102-107 Security deposits from civilian
personnel.
114 Classification of contingent expenditure
118 Bicycle for offices.
165 Appointment of auctioneers.
166 Fixing Minimum Reserve Prices for
surplus buildings for disposal.
167 Acceptance of bids below Minimum
Reserve Prices for Buildings.
187 Register of Appropriations.
190, Appx. F. & Appx G Transfer of funds.
193 Savings and excesses
 263

199-208 Technical control of works.

334 Checking of estimates.
340 Authorising OC of an engineer unit to
act as a GE
341 Works by direct labour.
379 Completion Reports.
399 List of contracts.
406 & 408 Preparation of BQ and specifications.
410 Limit of individual services under Term
Contracts
412 Extension of period for TC
414 Approval to enter into Percentage Rates
Contract.
418 & 419 Issue of Tenders.
420 Tenders based on contractor’s designs
and specifications.
432 Single-tender contracts
439 Star Rates
440 & 441 Amendments to contracts.
451 Over issue of stores to contractors;
482 Advances to contractors for importation
of labour etc.
494 Compensation from contractors.
497, 502, 507, 509 & 511 Earnest money and Security Deposits
from contractors.
532 Monthly Expenditure Returns.
535 Cash assignment
536 & 538 Imprest.
542 Pay and allowances chargeable to
works.
585 Register of Securities
619 Terminal compensation for hirings.
672 Approval of MRP and disposal of
surplus furniture.
 264

724 & 734 Provisioning stores for Engineer Parks.

736 Transfer of stores between Districts.
741 Demands for Coal.
746 & 747 Local and direct purchase of stores.
776, 815 & 816 Surplus stores for disposal.
797-800 Sale of Stores.
820 Fixing Minimum Reserve Prices for
stores to be auctioned.
821 Acceptance of bids below Minimum
Reserve Prices for stores.
823 Extension of time for final payment for
stores purchased in auction.
824 Waiving of recovery of ground rent in
auctions.
855 Water supply works connected with
mobilisation comps and railway sidings
866 Operation and maintenance of
installations as an agency service
933 Repairs to plant and machinery.
937 Transfer of surplus tools, plant and
machinery to Engineer Units
940 Hiring of T & P to Cantonment Boards.
943 Rates of Hire charges for T & P
946 Transfer of surplus vehicles within the
Command.
951 Authorising repair and maintenance of
vehicles
958 Spare parts for vehicles.
Table B Powers for technical sanctions,
acceptance of contract, purchase of
stores, disposals, Write-off losses etc.
Table B Note 1 Authorising C. W. E. to exercise higher
powers.
Table B Note 2 Restricting the powers of a CWE
Table B Note 4 Delegation of powers to a ACE
 265

Table B Note 8 Purchase of books, newspapers and

periodicals.
Table L Moves on duty within a Command.
Appendices B, E, F & G Schedule of Demands.
Appendix E Approval to execution by MES of works
for which Factory authorities are
responsible.
Appendix F Approval to the execution by ASD of
works for which MES are responsible.
Appendix M Execution of Deeds, Contracts and other
Instruments.

TABLE E
(See para 35)
Duties of a CWE
Reference to para Particulars
25 & 34 Technical adviser to the local heads of
Services and Departments.
34 Technical training schemes.
35 Administration, maintenance and
control of Government property.
36 to 39 Schemes for economy, control and
training of personnel.
71, 72, 367, 368 & Appx. K Inspections.
77 & 79 Delegation of authority to sign
documents.
88 & 90 Civilian personnel- appointments and
discharges.
99 Casual personnel-appointments and
discharges.
92 Service records of civilian personnel.
93 Duty Moves.
95 Overtime pay.
102-107 Security deposits from civilian
personnel.
114 Classification of contingent
expenditure.
 266

118 Bicycles for offices.

123 & 222 Original works done from repair grant
165 Appointment of auctioneers.
166 Fixing Minimum Reserve Price for
surplus buildings for disposal.
187 Register of Appropriations.
190 Transfer of funds.
193 Saving and excesses.
227 & 259 Classification of work as renewal.
229 Reduction in normal intervals for
periodical services.
231 Periodical services. By Units.
289 Works of defence carried out by
agencies other then MES.
297 Execution of works by private agency.
334 Checking of estimates
353 Housing, medical and sanitary
arrangement’s for workmen
370 Measurement of Important services by
DCWE (contract)
379 Completion reports
399 List of contracts
406 & 408 Preparation of BQ and specifications.
410 Limit of individual services under
Term Contracts.
414 Approval to enter into Percentage Rate
contracts
418 & 419 Issue of tenders.
420 Tenders based on contractor’s designs
and specifications.
432 Single–tender contracts.
439 Star rates.
440 and 441 Amendments to contracts.
451 Over issue of stores to contractors.
 267

470 Percentage of bills to be checked in

CWE’s office.
490 Refund of security deposits etc of
deceased contractors.
494 Compensation from contractors.
497, 507, 509, 511 & 516 Earnest money and security deposits
from contractors.
532 Monthly Expenditure Return.
535 Cash assignment.
536 TO 538 Imprest.
542 Public Fund Account.
543 & 544 Cash Book
554, 55 & 557 Pay & Allowances chargeable to
works
585 Register of securities.
619 Terminal compensation for hirings.
645 Rent for railway sidings.
655 Valuation of furniture purchased from
Units.
672 Disposal of surplus furniture.
715 Authorising non-imprest holders to
receive cash.
727 Divisional Stock.
736 Transfer of stores between Divisions.
746 & 747 Local and direct purchase of stores.
761 & 763 Stores Overheads Estimate for
Divisional Stock.
780 Fixing monetary limit for expense
stores for installations.
798 & 799 Sale of stores to Units.
816 Declaring surplus stores for disposal.
818 Authorising auctions without
approved auctioneers.
820 Fixing Minimum Reserve Prices for
stores to be auctioned.
 268

821 Acceptance of bids below MRP

876 Spare parts for installations.
890 Appointment of Workshop Officer.
Table B Powers for technical sanctions
acceptance of contracts, purchase of
stores, disposals, write off losses etc.
Table B Note 1 Authorising GE and SDO to exercise
higher powers.
Table B Note 2 Restricting the powers t a GE
Table Note B Purchase of books, newspapers and
periodicals
Table L Moves on duty within a District.
Appendix B Schedule of Demands.
Appendix E Repairs to TDE buildings in ordnance
Factory premises.
Appendix F Approval to the execution by ASD of
works for which MES are responsible.
Appendix M Execution of deeds, contracts and
other instruments.
Appendix N Extensions to MES water/electricity
mains to non military buildings.

TABLE F
(See para 43)
Duties of a GE
Reference to para Particulars
(1) (2)
14 Commencement of work on grounds of
urgency.
15 Protection measures in cases of imminent
dangers to buildings etc.
25 Technical adviser to the local heads of
services & departments.
30, 43 and 366 Duties generally.
47 As Executive Engineer of a cantonment.
48 Special duties of E/M. Officers.
 269

65 and 67 Transfer of charge.

73, 232, 366 and 368 Inspections.
73 Periodical serviceability reports on runways
etc.
77 and 78 Delegation of authority to sign documents.
88 and 90 Civilian personnel-appointments and
discharges.
89 Casual personnel–appointments and
discharges.
92 Service records of civilian personnel.
93 Duty moves.
95 Blank.
102-107 Security deposits from civilian personnel.
118 Bicycle for offices.
123and 222 Original works done from repair grant.
139 Registers of Approval to Works.
166 Fixing Minimum Reserve Prices for surplus
building for disposal.
168, 818 & Appx M Supervision on auction sales.
187 Register of Appropriations
193 Saving and excesses
199 to 208 Technical Control of works.
223 Register of minor works.
226 Grouping of building for renewals.
229 to 231 Periodical services.
244 Roads Register.
272 Annual Returns of Tools and Plants.
281 Register of MES advances Accounts.
309 Progress of deposit works
343 Muster Rolls.
345 & 547 to 549 Daily labour rates.
351 Taking over building for reconstruction/
repairs.
 270

354 Demands for stores.

359 Contracts for transport.
361 Works orders to contractors.
371 Checking of measurements.
375 Completion certificates to contractors.
376 Expenditure after completion of a work.
379 & Appx B Completion Reports.
383 Register of buildings.
385 Record plans of buildings.
399 List of contracts.
406 and 408 Preparation of B/Q and specifications
418 and 419 Issue of tenders.
432 Single tender contracts.
439 Star rates.
440 and 441 Amendments to contracts.
450 Assessment of value of surplus materials
taken over from contractors.
451 Overissue of stores to contractors.
453 Removal of stores, T and P etc. from site of
work.
455 Assessment of cost of water used in works.
460 Preparation of contractor’s bill by MES
468 & 470 Verification of contractors claims for
advance payments and final bills.
471 Payment of contractor’s bills.
479 to 493 Court attachments against contractors.
497, 507, 511, 513 to Earnest money and Security deposits from
515 contractors.
532 Monthly Expenditure Returns.
535 Cash assignments.
 271

536 & 537 Imprest.

543 & 544 Cash Book.
550 & 551 Industrial Personnel bills.
551 Provisional payments to industrial
personnel pending receipt of sanction.
569, 571 & 572 Payment of certain classes of bills.
573 Authorising outstation imprest holders to
pay petty bills.
577 Authorising a Supdt/Supvr incharge of a
Sub division to make payments.
585 Register of Securities.
619 Terminal Compensation for hirings.
624 List of rentable buildings.
625 & 636 Vacant buildings
631, 632 Y 692 Occupation/ Vacation Returns.
634, 635 Barrack damages.
637 & 638 Insurance of buildings.
642 to 645 Payments of rents, rates and taxes.
657 Transfer of furniture from one unit to
another
667 Annual Furniture Return.
669 Furniture rate list.
672 Assessment of value of surplus furniture for
disposal.
681, 682 & 688 Revenue.
683 Fixation of rent of buildings.
685 Write off of petty water and electric
charges.
715 Receipt of each payments.
726, 728 & 729 Divisional Stock.
734 Provisioning of stores for works and
divisional stocks.
736 Transfer of stores within Division.
 272
742 Demand of medical stores.
746 & 747 Local and direct purchase of stores.
749 Authorising outstation personnel to receive
stores.
759 Maintenance of store records.
761 Stores-over-head estimates for Divisional
764 and 766 Stock Book Rates.
768 Issue rates of articles borne on Materials
Register.
779 Excess balance in Store-in Hand Ledger.
781 Issue/transfer of demolition materials,
salvage and scrap.
782 Stock Verification.
813 Salvage and scrap sold to units etc.
821 Acceptance of bids below MRP as
supervising officer.
831 Changes in water supply or electrical
fittings in military buildings.
838 Over-consumption or waste of water and
electrical energy by entitled non-paying
859 Internal electrical installation at
Unit/Private expense.
951 Repair and maintenance of vehicles.
Table B Powers for technical sanction, acceptance of
contracts, purchases of stores, disposals,
write-off of losses etc.
Table B Rewards for discovery or prevention of
thefts.
Table L Moves on duty within a Divisions
Appendix M Execution of deeds, contracts and other
instruments.
Appendix N Service connections or extension of MES
water/electricity mains to non-military
buildings.
 273

TABLE G1
(See para 229)
Normal Periodical services

Internal Lime washing (white or tinted)

Half-yearly Pantries, cookhouses and other buildings or rooms
where food is dealt with , bakeries, grain stores, foul-
linen stores, mortuaries, latrines and urinals.
Yearly Medical and QM stores of hospitals.
Every two Store houses
years
External Painting
Every two One coat of resin bare paint be provided to all
Yearly married officers accommodation, hospitals, officers
messes, officers institutes and prestigious buildings
(approved by zonal CE), One coat of cement base
paint be provided to all other buildings.
Distempering (including whitening of ceilings)
Yearly One coat of oil bound distemper for hospital wards,
operation theatres, Specialist consulting rooms, MI
waiting rooms, Admn officers rooms in hospitals,
Labour rooms, Dental Surgery and X-Ray rooms.
Every two One coat of oil bound distemper for, Offices married
years accn, Officers offices, Schools etc. or two coats of oil
bound distemper where one coat is authorised every
year. One coat of dry distemper in all other
JCO’s/OR’s married accommodations and other
OTM accommodations
Tarring and treating with wood preservative
Yearly Dadoes of stable (to be tarred)
Every four Huts, fencing and other external work (to be tarred
years or treated with wood preservative as the case may
be).

Note :- 1. Previously amended vide E-in-C Letter No.

80168/POL/E2WPC dt. 6 April 84.
 274

Yearly One coat on all wood work, iron work, etc not
otherwise treated for following in the hospitals:–
Wards, Operation theatres, Specialist consulting
rooms, MI waiting rooms, Admn officers rooms,
Labour rooms, Dental Surgery, X-Ray room, Pantry,
Sanitary, Foul-linen stores, cook house, and other
bldgs/rooms where food is served.
Every two One coat on all wood work, iron work etc. not
years otherwise treated for following in the hospitals :–
Admn Bldgs except Admn Officers rooms, bath
rooms, dispensary, laboratory, mortuary, Medical and
QM stores.
Every three Two coats on all wood work, iron work, etc. not
years otherwise treated for all buildings/portion except
those mentioned above.
Internal painting and oiling
Yearly One coat on all wood work, iron work, surfaces,
ceilings etc not otherwise treated for following in
hospitals :–
Wards, Operation theatres, Specialist consulting
rooms, MI waiting rooms, Admn offrs rooms, Labour
rooms, Dental Surgery and X-Ray rooms.
Every two One coat on all wood work, iron work etc not
years otherwise treated for following in hospitals :–
Pantries sanitary, foul-linen stores, cook houses and
other buildings/ rooms where food is dealt with.
Every three One coat on all wood work, iron work etc. not
Years otherwise treated for all buildings.

VARIATIONS

1. Variations of the intervals laid down above may be made as follows : -

(a) Hospitals wards may be distempered half-yearly if requisitioned by
the OC hospital.
(b) Rooms in hospitals in which infectious diseases have occurred may
(after disinfection by the Medical authorities) be redistempered,
repainted etc on the certificates of a medical officer that the work is
necessary.
(c) Internal painting of schools may be executed every three years.
 275

(d) Lime wash in mortuary may be done' earlier on the certificate of a

medical officer that the work is necessary.
(e) The external wood work and iron work of new buildings, except
those to be treated yearly should be repainted within two years of the
completion and thereafter at the normal intervals. The dadoes of stables
should be treated twice in the first year after erection and thereafter at the
normal yearly interval.
(f) Steel palisading etc in exposed situations and steel shutters etc of
works of defence may be treated to prevent rusting when considered
necessary by the CWE.
(g) The following may, at the discretion of GE, be carried out in officers
quarters at every change of occupancy provided not less than one year
has passed since the service in question was last carried out :-
(i) Internal painting to the extent of one-fourth the normal
periodical expenditure on internal painting.
(ii) External painting to the extent of one-third the normal
periodical expenditure on external painting.
(iii) One coat of distemper.
(h) The case of Factories/Installations falling under the Factories Act, the
intervals of periodical service may be reduced to conform to the
requirements of the Act or Rules framed thereunder.
(j) Proposed periodicity may be suitably altered by the CWE if there is a
reduction in the allotment of maintenance of funds, so as to avoid diversion
of funds authorised for other buildings.

2. The execution of periodical services in a building should, whenever

possible, be synchronised so that all such services in the buildings may be carried
out at the same time. It may, therefore, be expedient to advance or postpone the
time when certain portions of the work would normally fall due.
 276

TABLE H
(See para 310)
Rates for Departmental Charges
The following charges will be levied on works executed by the MES: –
Item Works executed on behalf of Establishment Tools & Audit and Pensionary Total charge
No. charges Plant charges Accounts charges
charges
(see note 3)
1 (a) Other Ministries of the Central Government 13 per cent 1½ per cent 1½ per cent 1½per cent 16½ per cent
(including Railway Administration, State
Governments and Cantonment Boards).
(b) Public or private bodies and individuals

2 Authorities in items 1 (a) in the preparation 2 per cent (See 2 per cent
and / or checking of estimates only and notes 2 and 9)
assessment of the value of buildings.
*[MES will be responsible for checking of
estimates for grant-in-aid works and
works financed completely from
Cantonment Board Funds]

3 Units for electrification of military 2 per cent 1½ per cent 1½ per cent – 5 per cent
buildings at unit expense

*Added vide E-in-C No. 35494/E2 (P) Dt 22/1/81

 277

4 Consumers in respect of the extension of 7 per cent 1½per cent 1½ percent – 10 per cent
MES water and
electricity mains to non-military buildings or
service connections thereto.

Notes:–
1. Departmental charges in item 1 will also apply to services carried out for the Navy, Air Force, Farms and Ordnance Factories
(See para 214). [Note for Readers:- Consequent on the reorganization of MES the percentage of Departmental Charges to be
recovered from Navy and Air Force is 2% (Establishment charges ½% + l½% for T&P = 2%) Auth. GOI. MOD No. 12
(l)/93/D(Works-II) dt. 23rd Aug., 1993]
2. When work is carried out by MES, prescribed departmental charges are levied and no additional charges is made for preparation
of estimates.
3. No audit and accounts charges will be levied if the audit is not conducted by the Defence Accounts Department.
4. The following are exempted from the levy of MES departmental charges, but not from the cost of special establishment or
special T & P (see para 311):
(a) Works chargeable to training grant, or to regimental or station funds.
(b) Religious building in unit lines and Prayer Rooms.
(c) Army/Navy/Air Force Health and Child Welfare Centres and Gurkha Families' Hospitals.
(d) Articles of furniture purchased by units through the MES (see para 655).
(e) Works carried out on behalf of CSD (I) and Indian Naval and Air Force Canteen Services.
(f) Works undertaken on behalf of Imperial War Graves Commission for maintenance of war graves.
(g) Coffins and graves for Service personnel and their families, (h) Work done in MES workshops (see para 889).
5. As regards departmental charges on sale of stores, (see para 801).
6. The charges levied on works carried out by the CPWD on behalf of the MES are notified from time to time by the Ministry
concerned.

7. The supervision charges levied by the Railway Administrations on works for Defence Services are laid down in Appendix J.
 278

8. Departmental charges are not levied on internal electrical installations provided in Government-owned buildings at
unit/private expense through the agency of the MES, if the OC Unit/occupant agrees in writing to forego all his right, title and interest
in respect of the installations in favour of Government (see para 859).
9. Departmental Charges of 2 pet cent for checking of estimates will not be levied by MES on Grants-in-aid works, nor for
works financed completely from Cantonment Board Funds.

–No departmental charges are to be levied on works executed by MES for DAD. [Auth. GOI, MOD No. B/45809/Q3W (Policy)
1285/SO-II/D (W-I) dt 6/8/74]
–Construction of Buildings of Central School entrusted to MES at stations where it is functioning may be undertaken by MES
where possible and No Departmental Charges shall be levied.
[Auth. MOD Letter NO. 3 (10)/70/D (GS-II) dt 25/1/71]
 279

TABLE -J (part I) Authorised scales of Mechanical Transport

(See para 946)
BLANK-The existing procedure/orders will continue to be
followed until the revised procedure is issued.

Table J (Part II)

HIRING OF CIVIL TRANSPORT IN MES

1. Following MES executives/offices are authorized to hire civil transport

subject to condition that deficiency of Govt transport exists and total kilometers
run dose not exceed 12,000 kms or upto the extra mileage sanctioned by the
competent authority in a financial year against each deficient vehicle as authorized
in Table J part I.

Ser No Executives/Officer Financial Limit Remarks

(a) AGE Rs. 1000.00

(b) GE Rs. 2500.00

(c) CWE Rs. 5000.00

(d) Zonal CE Rs. 10,000.00 To be exercised

after vetting by
(e) Arbitrator Rs. 10,000.00 AAO

(f) Command CE Rs. 25,000.00

(g) Addl DG Rs. 25,000.00

(h) E-in-C Rs. 50,000.00 To be exercised

after vetting by
AFA MOD(Fin)

2. The financial limits are for single transactions that will cover all orders
placed on a supplier on a particular date, based on that day or anticipated number
of days requirements. When more than one supplier is involved, the transactions
with each supplier will be treated as a single transaction. If however, one item of
transport is to be hired from more than one supplier, the aggregate value of all
orders on that item on a particular date will be together, for the determination of
CFA.

3. The hiring authority will, after considering the rates fixed by the civil
authorities/Stn HQs, certify the reasonability/of rates . All payments will be made
from M&O grant of vehicles.
 280

TABLE K
(See para 943)
Annual Depreciation Rates and Rates for Repair and
Maintenance of T & P on Hire
Item Description of Plant Depreciation Repair and
No. percentage maintenance
percentage
A– Heavy Earth moving Machinery with 15 25
Prime Mover Tractors Cl. I to IV,
excavators all types and sizes,
motor graders, dumpers.
B– Heavy duty towed Earth Moving 12½ 12½
Plant Scrapers, blade graders. Light
duty earth moving plant with Prime
mover Fordson tractor, bucket
trenches. Mobile Cranes
C– Road making plant, etc., except 10 10
Boilers Stone crushers, granulators,
stone driers, mixers bitumen,
concrete mixers, air compressors
and pneumatic tools, tar boilers, tar,
bitumen and emulsion sprayers, road
sweepers
D– Road Rollers
Diesel or petrol 10 10
Steam 5 10
E– Towed earth moving and road making 8 8
plant Ploughs, rooters, movers,
harrows and sheeps foot and Wobbly
wheel rollers
F– Machine and hand tools Lifting 10 10
tackle, jacks, winches, pipe cutters
and screwers, forges, trademen's
tools, machine tools
G– Static Plant 5 10
Generating sets, engines, pumping
sets, welding sets, band saws and all
other wood sawing machines, electric
motors, cranes, etc.
H– Refrigeration Plant 14 10
 281
I– Well boring Rigs (Rotary/Percussion) 10 10
(i) Rigs with tools ,
(ii) Casing 2½ —
J– Laboratory Testing Equipment 10 10
Machinery

Notes :-
1. Hire charges for plant with an hour meter will be a two part tariff
as follows : –
(a) Working charge. This will be worked out as an hourly rate
assuming the machine to work for 1,000 hours per annum only. The
charges will consist of;
(i) Percentage for repair and maintenance (Col. 3 above), (ii)
Estimated running expenses less wages of operators, (in) 10 percent on
running expenses including wages of operators for "on cost."
(b) Standing charge. This will be worked out on a weekly basis and
will cover the following charges for the entire hire period irrespective of
whether the machine is in use or not: –
(i) Interest at 6 per cent per annum, (ii) Depreciation percentage
(Col. 2 above), (iii) Wages of operators.
2. Hire charges for items of T & P not fitted with an hour meter will
be worked out for the week to include all items (a) to (e) of para 943 that
apply,
3. Hire charges for items of T & P issued from Govt. T & P under
para 791, to MES Projects/Maintenance Services and debited to the
project/service will only be levied for the period the plant is actually
employed on the project/service irrespective of the date the actual work on
the project/service begins or ends.
(a) Hire charges including standing charges will not be levied for the
under mentioned idle periods: –
(i) From the date of issue by the consignor till the date the
plant is actually taken into use.
(ii) From the date the plant is not in use due to repairs till the
plant is again taken into use after repairs.
(iii) From the date the plant is no longer utilised on the
Project / service till the date it reaches the ESD/Engineer
Park.
In the case of (ii) above, when the plant is required to be sent to
Workshops for major repairs, a replacement if necessary, will
be demanded. Immediate reference will be made
to E-in-C for consigning instructions in respect of plant sent to
 282
workshop for repairs.
(b) Whilst hire charges are levied at daily rates under the existing
orders, the standing charges will not be levied if the idle period
other than those detailed in (a) is for more than 3 consecutive
days in a week.
(c) These instructions will apply only to levy of hire charges on the
projects/services and not to the recovery of hire charges from
contractors which will be governed by para 452 and the
conditions of contract
 283

TABLE L (See Paras 82, 83 and 93)

(Extracted from Appendix III to Travel Regulations)
Moves on duty within Indian Limits – Moves on duty within Indian limits authorised by regulations in respect of personnel employed in the
MES will be sanctioned as under :-
Type of Move Class of Personnel Authority

A. Postings to and Transfers from MES (i) Military Officers MS

(ii) Civilian officers in senior time scale (i.e. equivalent to E-in-C

Executive Engineers) and below.

(iii) Civilian officers of Junior Administrative Grade (i.e. Ministry of Defence

equivalent to Superintending Engineers) and above.

B. Moves Between Commands (Permanent or (i) Military Officers of the rank of Colonel and above. MS for permanent
Temporary) duty moves and E-
in-C for temporary
duty moves.

(ii) All other individuals. E-in-C

C. Permanent Moves (other than A & B above)

(a) Between CWE’s areas within a (i) Military Officers of the rank of Lt Col and civilians of E-in-C
Command. equivalent status.

(ii) Military officers of the rank of Major and below and all CE
other individuals.
 284

(b) Between MES Divisions within a CWE's area. (i) Military Officers of the rank of Major and civilians CE
of equivalent status;

(ii) All individuals other than military officers of the rank of CWE
Major and civilians of equivalent status.
(c) within MES Divisions All individuals GE

D. Temporary Moves

(a) Between Commands as in (B) above.

(b) (i) Between CWE's areas within a Command, All individuals CE CE
(ii) For temporary moves of civilian MES
officers/subordinates serving under their
jurisdiction in connection with
establishment matters and disciplinary cases.
(c) Between MES Divisions within a CWE's area. All individuals CWE

(d) Within MES Divisions. All individuals. GE

(e) Between Kankinara and Kancharapara under ESD All individuals. OC, ESD
(M) Kankinara
1,2,3
Note – Permanent move of civilian officers of Junior Administrative Grade (i.e. equivalent to Superintending Engineers) and
above involving their postings/transfers will be effected with prior approval of the Ministry of Defence.

1. Note added vide case no. 16(2)/98/D (Works) dated 17-4-2000.

2. A. (ii) of Column 2 amended vide case no. 16(2)/98/D (Works) dated 17-4-2000.
3. A. (iii) of Column 2 inserted vide case no. 16(2)/98/D (Works) dated 17-4-2000.
 285

Table M1

DUTIES OF JE B/R & E/M

1. The duties of JE B/R & E/M are primarily to assist the

Engineer-in-Charge in his duties for execution of works efficiently. He
will, however, be responsible for the performance of following duties in
particular–
(a) Preparation of CPM network/time and progress chart in
consultation with the contractor.
(b) Working out requirement of Sch. 'B' stores and placing
demand well in time.
(c) Scrutinize contractor's demand and issue stores as required
for the work.
(d) Preparation of Unstamped Receipt and accounting for the
same.
(e) Check on use of Govt. stores viz cement, steel and other
preparatory items.
(f) Assist Engineer-in-charge in testing and approving samples
of various materials.
(g) Regular supervision with regard to quality of work and
ensure that the work is carried out as per the contract conditions.
(h) Maintain site documents and measurement books.
(j) Study thoroughly the contract specifications and contract
schedule of finishes and promptly bring out any discrepancy to the
notice of the Engineer-in-Charge.
(k) Prepare the work passing register and assist the Engineer-
in-Charge in checking and passing various stages of work.
(l) Scrutinize vouchers for various proprietary articles and
other materials specified in the contract.
(m) Inform the contractor promptly regarding defective
materials collected/used or bad workmanship.
(n) Ensure proper use of Govt. T&P and maintenance of Log
Books.
(o) Inform Engineer-in-Charge about the completion of
rectifications/compliance of orders issued in work site order Book.
(p) Take measurement of all works as they proceed particularly
for hidden work and record them in Measurement Book.

1. Inserted vide CS No. 90/1/94.

 286

(q) Assist in preparation of RAR taking care to asses the

correct quantity/ quality of materials collected at site and the work
executed.
(r) Inform the Engineer-in-Charge promptly regarding
completion of the work of each phase.
(s) Assist the Engineer-in-Charge to exercise proper check in
respect of Labour Code/Safety Regulations/Minimum Wages Act
etc.
(t) Checking that layout of each building is done to correct
dimensions and to square.
(u) Check marking for brickwork or masonry in foundations
and plinth before commencing brick/stone work.
(v) Ensure that the return and refill at the sides of brick/stone
work in foundation is done properly with approved soil.
(w) Ensure laying of DPC to the correct specification and level.
(x) Checking the height of superstructure before passing, checking
the brick work/stone masonry with particular attention to the line,
level and plumb.
(y) Check form work for all works and articles like lintel, beams
etc are positioned correctly and see these are according to required
dimensions etc.
(z) To ensure that the concreting is done with proper mix, water-
cement ratio, compaction and in a workmanlike manner
particularly to see that they are in line, level plumb and slope.
(aa) Check slopes of roofs and flooring, waterproofing of
flat roof and joining etc. in pitched roofs and gutters.
(ab) Ensure that work on flooring and various items of
schedule of finishes are done in the entire building as per
the approved samples.
(ac) Checking of Sanitary fittings and pipes with approved
samples and purchase vouchers and testing of pipelines
before concealing.
(ad) Keeping correct data regarding the ground levels,
formation levels and other site information required to
assist Engineer-in-Charge.
(ae) Measurement of materials including quality of
boulders, stone metal, chips, sand etc. brought to site.
(at) Ensure that the work is properly done to required,
width camber, gradient, super elevation etc. and the surface
is finished even and without waviness, depressions etc.
 287

(ag) Check alignment width and depth of excavations for

pipes and manholes are as per approved plans in respect of
sewage works.
(ah) Ensure that the pipes are laid and pointed properly in
workmanlike manner.
(aj) Ensure that the work is carried out properly as per
approved drawings and specifications in respect of contract
bedding, haunching, jointing of pipes, construction of
manholes and gullies.
(ak) Ensure that every line and manhole is tested as
specified before covering with earth.
(al) Ensure that the refilling over the pipeline is done only
after sufficient curing and testing are completed and with
soft soil to prevent breakage of pipes.
(am) Prepare layout diagram for internal wiring/pipeline
showing the location of all fittings and fixtures and getting
the same approved by Engineer-in-Charge if the same are
not with the contract.
(an) Check sample of each material as per contract
specifications and put up to Engineer-in-Charge for
approval.
(ao) Ensure that all materials incorporated are as per
samples approved by Engineer-in-Charge.
(ap) Ensure that the work is executed as per the layout
diagrams and in a workmanlike manner.
(aq) Ensure that the holes recesses etc made are filled
properly and made good to match with the surrounding.
(ar) Properly carry out tests and ensure that the work
executed is upto the required standard.
(as) Checking poles/towers for dimensions, quality in
fabrication, methods of erection particularly for depth
underground and quality of concrete in foundation.

B. DUTIES OF JE B/R & E/M MAINTENANCE

1. The duties of JE B/R & E/M are primarily to assist the Engineer-in-
Charge (AGE) in all his duties for carrying out maintenance service
efficiently and in the best interest of State as well as to enhance user
satisfaction. He will, however be responsible for the following duties for
(B/R and E/M Categories) –
 288

(a) To ensure that the Government stores collected from various

sources for Maintenance Services and any Major Works under his
charge in the sub-division are managed properly.
(b) To ensure the stores issued to contractors are stored properly at
sites as well as incorporated fully in Works.
(c) To ensure that the stores issued to DEL are properly utilized in the
maintenance/repairs and there is no misuse or pilferage of stores
issued to DEL. He will carryout periodical checks on stores
accounting in Maintenance stores.
(d) To ensure proper projection of stores demands and ensuring stores
provisioning of scarce items and for the proper maintenance of
Government assets.
(e) He should associate fully in man-management of DEL in his
section and ensure proper assigning of maintenance works to the
respective tradesmen and their daily progress is monitored.
(f) To record in MBs, the proprietary articles, measurements for the
maintenance service for TC contracts/Minor works, Revenue works
and Major Works as applicable and he will be responsible for
preparation of DOs where necessary, contracts being supervised by
him. He shall place demands indents with Div Stocks for maintenance
stores required for carrying out the maintenance tasks and shall
initiate action to replenish the stores through Div Stock/Bazar supply.
(g) He shall check periodically the tally cards/stores-in-hand-ledger,
register of consumable materials/scrap retrieved during maintenance
and shall be responsible for proper accounting of the same.
(h) He shall prepare the Maintenance Programme as per Appendix 'A'
to QMG's Branch AHQ letter No. B/32844/Q3W (policy) dated 01
Jan 86.
(j) He shall supervise all maintenance works done through DEL as
TQs and ensure the maintenance services to be executed are of the
highest order and to the satisfaction of users.
(k) He is responsible for the supervision of works (Project and
Maintenance Works) in his charge and he will carry out inspection of
buildings every month and execution of repairs where necessary.
(l) He will assist the AGE in maintaining budget accounting and
preparation of replies for audit objections, TE observations etc.
(m) JE B/R & E/M, will assist the AGEs in drafting of annual
maintenance programme for the year in liaison with the user
units/Domestic accn through periodical regular visit and
assuring the repairs/maintenance to be carried out during the year.
 289

The maintenance programme so prepared shall be got approved from

the station authorities.
(n) JE should also ensure that the unit demand register for married
accommodation should be signed in order to take notice of
complaints for daily maintenance as well as making provisioning in
the maintenance programme.
(o) He shall work out the full requirement for Maintenance/ Revenue
work/Special Repairs etc. as directed by AGE.
(p) He shall ensure that welcome maintenance is carried out as
planned.
(q) He shall carry out the duties of a AGE when specifically ordered
to do so by the GE during the absence of AGE.

DUTIES OF JE E/M ONLY

(r) He shall be responsible for the upkeep and efficient running of

the E/M installations and shall adhere to the EOF for maintenance of
the E/M installations under his- charge.
(s) He shall keep himself abreast of the repairs/maintenance manuals
of various E/M machines and plants and shall ensure periodical
preventive maintenance of these installations under his charge.
(t) He will be responsible for the efficient running of the installations,
workshops, etc in his charge. He will also carryout periodical Testing
of all Earthings and lighting conductors on important installations,
workshops and ammunitions Depots as per relevant rules.
(u) He shall be responsible for making lists of spare parts required
each year for every installation for the approval of CWE.
(v) He will also ensure provisioning of minor spare parts, fuel
lubricants, joining, packing, charts, recording meters/gauges,
cleaning materials and other consumable stores required for the daily
running and maintenance of installations.
(w) He shall also be responsible for efficient functioning of
chloronome plants in water supply installations and should have full
knowledge about the mechanism of their working and be able to
impart sufficient training to his industrial staff responsible for running
of water supply installations. Also, he should ensure sufficient stock
of Chlorine gas/Bleaching powder for W/S installations and its safe
storage.
(x) He shall ensure that important list and charts and instructions on
functioning of chloronome plants, Bleaching dozers are displayed in
the installations and the instructions therein are fully understood by
 290

him and the staff working under his supervision, in order to avoid any
mishap due to malfunctioning of these installations.
(y) He shall ensure that all the monitoring instruments like
Ammeters/Voltmeters, Pressure gauges and other similar instruments
on A/C plants are in working condition and the performance of the
machines are satisfactory. Log sheets are maintained and are kept in
the installations and are readily available for the counter
signature/inspection by AGE/GE or senior visiting officer. He shall
demand prompt replacement of defective instruments as and when
detected.
(z) He should ensure that the preventive maintenance of his
installations is carried out/implemented under schedule.

PLANNING AND DESIGN DUTIES OF JE B/R

1. Vetting and scrutiny of Board proceedings, Accommodation statements

Part-I & II with reference to Scales of Accommodation & other scales as
laid down by Government.

2. Preparation and checking of rough cost estimates, Approximate

Estimates Part I & II, Revised Approximate Estimates and Engineer
Appreciation.

3. Preparation of Preliminary Information proforma (PIP) for all projects

enabling surveyors Branch (E-8 Section) for preparation of contract
documents. While preparing the PIP, the following particulars are required
to be scrutinised and incorporated in the PIP.

4. (a) Copy of Administrative Approval.

(b) Accommodation Statement covered by Admn. Approval.
(c) List of works to be covered by the contract.
(d) Site Plan showing layout of all buildings as approved by siting
board.
(e) Detailed plans, section and elevation for all buildings and other
items to be included in the contract alongwith brief specifications.
(f) Draft costed schedule.
(g) The amount of Admin Approval relating to the work under the
contract.
(h) List of stores to be issued by Government (vide schedule ‘B’
attached) showing quantities and rates in each case.
(j) Particulars of Govt T&P to be issued to the contractor.
 291

(k) Time allowed for completion.

(l) Whether water to be supplied by MES or contractors supply
with location of water point on site plan.
(m) Whether electricity to be supplied by MES with tentative
connection load and exact position on site plan.

5. Preparations and issue of Technical Sanction and maintaining

Technical Sanction register for all projects at CE Zone level.

6. Preparations and checking of designs and drawings.

7. Scrutiny of drawings prepared by Architects and comparing with

Board proceedings.

8. To assist in carrying out valuation of buildings.

9. Calculation and checking of plinth areas and floor area from

drawings provisions made in Admin Approval.

10. Calculation material required in structural members and RCC

works etc.

11. Carrying out Field tests on soils etc.

12. Carrying out laboratory tests on various building materials such as

cement, steel, timber, road metal, soil sample etc. in zonal labs.

13. Safe custody of Govt publications and their updating, receipts,

issues and maintenance of its accounts. The publications which shall be
maintained are as under-
(a) MES Regulations.
(b) E-in-C's Standing Order.
(c) E-in-C's Technical Instructions.
(d) Defence Works Procedure.
(e) Works Pamphlets.
(f) Codes published by Bureau of Indian Standards.
(g) Scales of Accommodation/Scales of Accommodation for
Hospitals.
(h) Scales of Furniture.
(j) Scales of Furniture for hospital etc.
 292
14. Coordinating functions.

15. Preparation and processing of Financial Concurrence Cases.

16. Monitoring of pre-administrative approval and post administrative

Approval planning of Projects.

17. Monitoring of physical and the financial state of projects.

18. Processing of approval in principle for deviation in the

administration of contracts for technical and financial aspects.

19. Preparation and maintenance of approvals and appropriation

register.

D. PLANNING AND DESIGN DUTIES OF JE E/M

1. Vetting and scrutiny of Board Proceedings, Accn statements part-I

& II with reference to scales of Accn/Other Scales as laid down by
Government.

2. Preparation and checking of rough cost estimates, approximate

estimates Part-I & II, Revised Approximate Estimates and Engineer
Appreciation.

3. Preparation and checking of Preliminary Information Proforma

(PIP) for Electrification/Water Supply and Air-conditioning works of a
project for furnishing to Surveyor Section (E-8 section) for preparation of
contract documents covering all aspects of brief specifications, quantities
to be incorporated in tender, costed schedules for each of the above items
of works.

4. Preparation, scrutiny and issue of Technical Sanction of all

projects and maintaining Technical Sanction register exclusively for all
E/M projects at CE Zone level.

5. Preparation and checking of design and drawings in respect of

external electrification including grid/sub stations, water supply including
rising mains and Pump Houses, treatment plants and other works like Air
conditioning, Refrigeration, Mechanical ventilation and machinery/plants
etc.
 293
6. Scrutiny of drawings prepared by Architects and
comparing with Board proceedings.

7. Updating the literature and know-how on all type of E/M fittings,

pumps, transformers, cables and like items for better efficiency and
economy.

8. To assist in working out the E/M cost valuation of bldgs.

9. Preparation and checking of statistics for mechanical load carrier

and personal carrier transport including its classification.

10. Instruction on the maintenance/operation/upkeep and safety

precautions in respect of E/M installations.

11. Scrutiny of all in costed rates of water supply and electric supply
for various stations.
12. Cost accounting of E/M installations.

13. Review maintenance state of tools and plants.

TABLE N1

PLANNING DUTIES OF JE (QS & C)

1. Preparation and checking of schedule of rates.
2. Preparation and checking of specifications.
3. Preparation and checking of cost index calculations.
4. Preparation and checking of theoretical consumption of materials.

5. Checking and approval of extra items, substituted items and

deviations from ct. tracts.

6. Preparation and checking of detailed estimates.

7. Preparation and scrutiny of tenders.

8. Preparation and court cases and defending of arbitration/court

cases.

1. Inserted vide CS No. 90/1/94.

 294

9. Examination of cases in relation to approval of materials.

10. Examination of cases relating to wages of labour.

11. Maintenance of record for works/job entrusted by AEE (QS & C)/
EE (QS &C).

12. Checking and scrutiny of ADGTE report and issue instructions for
implementation.

13. Working out of prevailing variations from tenders accepted.

14. Preparation and maintaining statistical record of tenders issued,

contracts accepted, PA rates, Proportional/star rates, arbitration/court cases
etc.

15. Maintaining liaison with Govt. 'pleaders for defending court cases.

16. Checking of reports and returns received from lower formations

and preparation of such reports emanating for CE's office.

17. To assist AEE(QS & C)/EE(QS & C)/SE(QS & C) for carrying
out the tasks given against SI. Nos 1 to 16 above.
 295

APPENDIX A
Records maintained in MES Offices
(See para 17)
Maintained in the office of
Particulars of Records Form No. CE CWE GE SDO Reference to Remarks
para
1 2 3 4 5 6 7 8

1. Battery Charging Account — — — * — 682 Maintained by Officer in Charge of

App 0/14 installation
2. Bill Register * * *
3. Building Record Plans — — — — — 385
4. Cantonment Plans — * * * —
5. Cash Account Book IAFA-125 * * * * 543 For Public Fund Account.

6. Cash Assignment Pass Book IAFZ-2106 — * * * 535 Maintained by Cash Assignment

holder.
7. Cash Assignment Register IAFA-277 — * * * 535 –Do-

8. Cash Book IAFW-2246 * * * * 543, 544 For cash Assignment/ Imprest

9. Construction Account IAFW-2242 — — — * 485, 521, 531, Includes : –

563 App. L, Inner Sheet IAFW-2242A Cover
IAFW/2242B Abstract IAFW
2242C
 296

1 2 3 4 5 6 7 8
10. Consumer's Ledger (Electric) IAFW-2184 — — * — 682

11. Consumer's Ledger Special IAFW-2170 — — * — 682

(Electric and water)
12. Consumer's Ledger (Water) IAFW-2299 — — * — 682
13. Contractor's Ledger IAFA-785 — — ** — 485. 491
14. Contractor's Order Book IAFW-2160 — — — * 368. 369
15. Dak Book IAFZ-2225 * * * *
16 Demolition Register IAFW-2200 — — — * 759
17. Demolition Stores Ledger IAFW-2223 — — — * 759
18. Deposit Repair Register for IAFW-1830 — — — * 665 Maintained by Spvr B/S in charge
Furniture of furniture.
19. District Furniture Ledger IAFW-1829 — * — — 668
20. Electric Bulb Account IAFW-1773 — — — * —
21. Expendible Tools Register IAFW-2279 — — — * 274
22. Fan and Meter Register IAFW-2181 — — * —
23. Furniture Rate List IAFW-2307 — — * — 669
24. Local Despatch Book IAFZ-2024 * * * *
25. Log Book of Aircraft landing — — — — * — Maintained in respect of
and housing Charges unoccupied airfields on MES
charge.
26. Log Book— Road Roller IAFW-2179 — — — * —
27. Materials Register IAFW-2225 — — — * 759.768

28. Measurement Book IAFW-2261 — — — * 372

 297

1 2 3 4 5 6 7 8
29. Meter Reader's Book (Electric) IAFW-2183 — — * — 682

30. Meter Reader's Book (Water) IAFW-2183A — — * — 682

31. P.S.M.B. IAFW-2265 — — — * 230

32. Plant Record Book IAFW-2208 — — — * 260, 384 904-

906
33. POL Stock Account IAFZ-2109 — — — * 759 Maintained by Supdt. in
charge of POL.
34. Priced Stock List IAFW-2166 — — — — 764. 766
35. Record of Muster Rolls — — — * — 547
36. Register of Appropriations IAFW-2244 * * * — 187
37. Register of Approvals to Works IAFW-1816 — — * — 139
38. Register of Approved MES — * * * — 419, 497
Contractors
39. Register of Barrack Damages IAFW-2269 — — * — 635
40. Register of Buildings IAFW-2168 * * * * 173, 381, 384 Includes : –
Portfolio IAFW-2167 Index
IAFW-2167A Abstract of
Totals IAFW-2167 B.
41. Register of Contracts — * * * * 399

42. Register of Issues and Stamp Account IAFZ-2016 * * * * —

 298

1 2 3 4 5 6 7 8
43. Register of Losses — — — ** — 596
44. Register of Measurement Books — — — ** — 374
45. Register of MES Advances Account lAF(CDA) — — ** — 279, 280 &
-258 686
46. Register of Minor Works — * * * — 154. 223
47. Register of Receipt Books — — — ** — —
48. Register of Registered and Insured — * * * * —
Documents
49. Register of Rentable Buildings IAFW-2169 — — * — 624
50. Register of Requisitions IAFW-1787 — — ** * —

51. Register of Sanctions IAFW-2252 — — ** — 578

52. Register of Secret and Confidential IAFX-1840E * * * * — Includes Cover IAFX-1840
Documents Index Sheet. IAFX-1840A

53. Register of Securities IAFW-2286 * * * — 518. 585

54. Register of Specimen Signatures IAFW-782 — — ** — —

55. Register of Suspense Account lAF-(CDA) — — ** — 581

-258
56. Register of Tools and Plant charged to IAFW-2279 — — — * 273
works
57. Register of T & P hired to Civil Bodies — — — * — 942
 299

1 2 3 4 5 6 7 8
58. Register of Unpaid Wages IAFW-2259 — — * * 552 Maintained by Cash Assignment/
Imprest holder.
59. Register of USR Books — — — ** —
60. Rent Assessment Ledger IAFW-2239 — — ** — 682. 687
61. Revenue Ledger IAFW-2240 — — ** — 682
62. Road Metal Register IAFW-1809 — — — * 243. 759
63. Roads Register — — — * — 244
64. Salvage Ledger IAFW-2223 — — — * 759

65. Service Book ATC-4 * * * — 92

66. Station Furniture Distribution Ledger LA.FW-1814 Maintained for each station/Sub-
666
— — — * division by the Supvr B/S in charge
of furniture.
67. Station Furniture Register IAFW-2279 — — — * 666
68. Station Register of Authorised Furniture IAFW-1811 — — — * 666

69. Stock Purchase Register IAFW-2316 — — — 759. 765

*
70. Stock Register IAFW-2279 751, 759 Maintained by Supvr B/S in charge
— — — *
of Divisional Stock.

71. Stores in Hand Ledger IAFW-2223 759, 767 Separate Ledgers for Expenses
— — — * 779, 789 Stores, Minor Works Stores, and MT
876, 959 Spares.
72. Summary of Materials Account IAFW-2226 — — — * 773

73. T and P Distribution Ledger IAFW-1814 — — — * 269

 300

1 2 3 4 5 6 7 8

74. T and P Register IAFW-2279 — — — * 269 Similar Registers for equipment on

charge will be maintained in CE's
offices (see para 267).

75. Unit Furniture Distribution Ledger. IAFW-1814 — — — * 666 Maintained at each station Sub-
division by the Spvr.B/S incharge of
furniture.

76. VDRA IAFW-2212 * * * * —

77. Visitors Book for Inspection House IAFW-1783 — — * — 74 Maintained in Inspection
Houses (see Rules for MES
Inspection Houses).
78. Works Diary IAFW-2347 — — — * 368. 369

79. Workshops Operating Accounts etc. IAFW-2229 — — * — App Maintained by Workshop Officer.
2230 K/l, 7,12
2233
to
2236
2313
Notes :- 1. The office in which a record is to be maintained is indicated by an asterisk (*).
2. Records which are to be maintained by the AAOMES in the GE's office are marked by a double asterisk (**).
3. Where no specific form or para reference, is given the record is to be maintained in accordance with administrative instructions.
4. Machinery History Sheets and Log Sheets will be maintained on the appropriate forms in accordance with the E-in-C's instructions.
 301

APPENDIX B
FORECAST ESTIMATE

1. Rules relating to the preparation and submission of forecast

estimate/budget estimate (FE/BE) for engineer services for the Army are
given in the following paragraphs. Rules specific to Farms, Ordnance
Factories, Navy and Air Force are contained in Appendices D, E, F and G
respectively.

2. The various stages in the preparation and submission of FE/BE can be

summarised briefly as follows :
(i) Local demands scheduled by CsWE under orders of
Area/Div./Indep Bde Comdrs.
(ii) Command schedules prepared from (i) by CEs under orders of
GOsC-in-C.
(iii) All-India Schedules prepared from (ii) at Army HQ.
(iv) Schedules examined by Ministry of Defence (Finance) and
Ministry of Defence,
(v) Necessary provisions made in the budget.

3. The detailed procedure at each stage is described below:-

(a) CsWE will prepare, on the forms prescribed in Annexure A,
District FE/BE as described below:-
(i) Demands for major works in progress and new major
works will be made as described in paras 4 and 5.
(ii) Demands for minor works will be based on actual
requirements keeping in view the average appropriation for
the previous two years and a lump sum amount will be
included in Form A (Abstract),
(iii) Demands under "Losses" will be fully explained,
(iv) CsWE will obtain from local Governments and
administrations demands in respect of military buildings,
etc., in their charge and will include them in their
Schedules.

(b) From the Schedules submitted by CsWE the FE/ for the
Command will be prepared by CEs and forwarded to E-in-C by the
25th October. Final modifications will be intimated by 1st
December.
 302

(c) The FE/BE for Delhi/New Delhi in respect of original works

for the Army to be executed on behalf of the CAO, Ministry of
Defence, and standing charges for all accommodation on his
charge, will be submitted by the CE Central PWD to Army HQ by
the 25th October. Final modifications will be intimated by 1st
December.

(d) From the Schedules referred to above in E-in-C will, under the
orders of the QMG prepare the budget estimates which after they
have been examined and accepted by the Ministry of Defence
(Finance) and Ministry of Def. will be included in the Defence
Services Estimates for the following financial year. E-in-C is
empowered to communicate allotment of funds on behalf of QMG.

4. In the forecast estimate, only such projects will normally be

included as have already been planned and submitted to the competent
financial authority for sanction or are likely to be submitted by 1st Oct of
the current year so that Administrative Approval can be issued by 31st
March. Based on the FE/BE and the anticipated budget grant, Service HQ
with issue a works programme indicating the allotment likely to be made
for each project. Technical planning by the engineers will be based on this
programme. An allotment upto 2% of the total value of works to be carried
out may be made during the current financial year on demand from the
engineers to finance extra staff, stationery bills of quantities etc., required
for preparation of contract documents. The works will be put out to tender
and all arrangements made to start these as soon as funds are allotted in
April.

5. In case of projects not included in the year's programme, which are

planned and sanctioned during the year, Service HQrs/ Commands will
indicate whether the project is to be released for execution or will be kept
in reserve for release in the following year, depending or urgency and/or
operational necessity of the project. Subject to availability of funds, all
Projects will normally be released for execution immediately in issue of
the administrative, approval in order that work may commence within 6
months. In cases, where it is anticipated that the site cannot be made
available to engineers within 6 months, the project should not be released
for execution.
 303

ANNEXURE A

Forms for the forecast estimate of Demands for Engineer Services

Form A- General Abstract of FE/BE for Army Works for the year……….

Item Head of Account Anticipated Required Remarks

No. Current next year
year
1 2 3 4 5
Rs. Rs.
Major Head 4076- Capital Outlay
on Defence Services
Sub- Major Head 01— Army
Minor Head 202-Construction
works
(a) Works
1. Carry over works (Form A-l)
(i) Projects costing more than Rs.
20 Crores (including married
accommodation which forms part
of
the project)
(ii) Married Accommodation
(iii) Other than married
Accommodation
2. New Works (Forms A-II and
A-III)
(i) Projects costing more than Rs
20 Crores (including
married accommodation which
forms part of the project)
(ii) Married accommodation
(iii)Other than Married
Accommodation
(iv) Special Married
Accommodation under Two-in-
One design concept
Total New Works
Total Minor Head 202
Minor Head 105, 112 and 113
 304

Expenditure on land, works

(i) Major Carry over works (Form
A-IV)
(ii) New Major Works (Form A-V
and A-VI)
Total New Major Works
Total Minor Heads 105, 112 and
113
Total Sub Major Head 01-Army
2. Major Head 2076-Defence
Services-Army Sub- Major Head
01— Army Minor Head 111-
Works Sub Head A-Works
(a) Major Works
(i) Carry over Works (Form A-
VII)
(ii) New Works (Form A- VIII
and A-IX)
Total New Works
Total detailed head (a)
(b) Minor Works
(1) Research and
Development Organization and
Quality Assurance organization
(2) Other units and formations
Total detailed head (b)
Detailed head (c) Losses
Total Sub Head A-Works

3. Sub Head B-Maintenance-

Buildings Communications etc.
(Form B)
4. Sub Head C-Maintenance and
Operations-Installations (Form C)
5. Sub Head D-General Charges
(Form D)
6. Sub Head E-Tools, Plant and
Machinery (Form E)
7. Sub Head F-Stores (Form F)
 305
Total Minor Head 111-Works
(Sub Heads A to F)
Minor Head 104-Civilians
8. Sub Head K-MES (Form M)
Minor Head 105-Transportations
9. Sub Head A-Travelling and
out station allowances Temporary
Duty Moves MES (Form M)
10. Minor Head 800-Other
Expenditure (Form M)
Minor Head 110-Stores
11. Sub Head E-Engineer Stores
(Form P)
Total Major Head 2076-Army
Major Head 0076-Defence
Services-Army (Form R)
12. Minor Head 110-Stores Sub Head
E-ESDs
13. Minor Head 104— Receipts
from works

Note :—The amounts under "Anticipated current year" should take into
account any known modifications to Budget figures.
 306

FORM A-I Major Works in Progress

Head of Account………………
Serial No. Station Name No. and Estimated Expenditure Funds required for
of work date of cost
Booked Anticipated Next year subsequent
sanction
To end of During To end of year (s) Remarks
previous current current
year year year

1 2 3 4 5 6 7 8 9 10 11
Rs. Rs. Rs. Rs. Rs. Rs.

Total __________________________________________________________________________

FORM A-II – New Major Works

(Administratively approved but no expenditure incurred)
Head of Account………………

Serial Station Name No. and date Estimated Funds required for Remarks
No. of work of sanction cost
Next year Subsequent
year (s)
1 2 3 4 5 6 7 8
Rs. Rs. Rs.

Total _______________________________________
 307

FORM A-III– New Major Works

(Administratively approved but no expenditure incurred)
Head of Account………………
Serial Station Name of No. and date of Estimated cost Funds required for Remarks
No. work sanction
Next year Subsequent
year (s)
1 2 3 4 5 6 7 8
Rs. Rs. Rs.

Total _______________________________________

Notes: -
1. Supplementary works in progress will be shown separately as sub-items under the related main projects. Supplementary works yet to
be taken in hand will be shown in Form A-II.
2. Where the cost of the work has been reduced in terms of para 193 the reduced cost will be shown in the column ‘Estimated Cost’.
3. Projects costing less than Rs. 50,000 for which necessity has already been accepted by the GOC-in-C will also be included in Form
A-II.
4. In Form A-III will be included new major works which are urgently required and the approximate estimates in respect of which have
already been submitted to Army HQ.
5. If a work is not being carried out by the MES the agency responsible for its execution as also the rate and amount of departmental
charges leviable, if any, by that agency, will be specified in the 'Remarks' column.
6. Forms A-IV to A-VI and A-VII to A-IX will be on the lines of A-I to A-III respectively.
 308

FORM B-Maintenance-Buildings, Communications, etc.

Detailed and Object Heads Anticipa Required Remarks
ted next
current year
year
1 2 3 4
(a) -Buildings (Form B-l)
1. Maintenance-Permanent Buildings
2. Maintenance - Temporary Buildings
3. Maintenance - Hired/Leased/
requisitioned Buildings
Total (a)
(b)- Military Roads (Form B-II)
1. Roads in Cantonments.
2. Roads ex-Cantonments
Total (b)
(c)- Furniture (Form B-III)
(e) - Miscellaneous (Form B-IV)
Total Normal Repairs
(d)- Special Repairs
1. Buildings
(i) Works in progress
(From B-V)
(ii) New Works (Form B-VI)
(Form B-VII)
Total
2. Roads
(i) Works in progress
(Form B-VIII)
(ii) New Works (Form B-IX)
(Form B-X)
Total
3. Furniture
(i) Works in progress
(ii) New Works
Total
Total Special Repairs
Grand Total -Sub Head B- Maintenance
Buildings, Communications etc.
Note : 1. Forms B-V to B-VII and B-VIII to B-X will be on the lines of Forms A-I to
A-III respectively.
2. For special repairs to roads see para 242.
 309

Revised From B-I (a) – Buildings – Ordinary Repairs

(As amended vide MOD No. 87966/E2W/(PPC)/1103/DO II/D (W-1) at 30/7/98)

S. Category Plinth Authorised rate Rs. Amount due on Anticipated requirement Reasons for the
N. area Per Square Metre Authorised rates for next Year variations in the
in sq Plinth Area
mtr from those
reported in the
schedule for the
Service Annual Elect- SC AR E Total SC AR E Total current year.
Charges Repairs rification
(a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (l) (m) (n) (o)
1. Residential Bldgs
(a) Single/Married
JCOs/OR &
ancillaries
(i) Concentrated Gp. 29.24 19.02* 15.43# * Rs. 40.10 for high rise buildings in coastal areas)
(#Rs. 17.56 for high rise buildings in coastal areas)
(ii) Scattered Gp. 29.24 19.02* 19.02
(b) Single/Married
Officers Qtrs/ (Other
than r/oGOC)
(i) Concentrated Gp. 29.24 19.02* 19.02@ (@ Rs.21.68 for high rise buildings in coastal areas)
(ii) Scattered Gp. 29.24 19.02* 21.95
(c) JCOs, OR 38.00 24.74* 25.14
Messes/
Concentrated &
Scattered
 310

(a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (l) (m) (n) (o)
(d) Officers. Mess/Insp 45.48 30.00 25.14
Bungalow/Institutes &
Residence of GOC(Div
Area, Corps and Command)
and equivalent officers of
service
2. Non Residential
Buildings
(a) Office Bldge. (any type)
except as given below in (b)
Storage accn (any type),
Wksp. Garages Tech accn
except as in (b) below
(i) Concentrated Gp. 33.32 21.81 21.95
(ii) Scattered Gp. 33.32 21.81 25.14
(b) Office Accn. (Adm Block
Only)* (Concentrated &
Scattered)
45.48 30.00 25.14
(c) MI Room/Hosps/ 83.00 54.66 50.27
(Concentrated & Scattered)

*of Formation HQs down to Sub Area and equivalent in other services, training accommodation of Category 'A' Establishments of Army and
Corresponding institutions of the Navy/AF/R&D and Tech Accn of R&D Labs.
 311

Note 1 :These plinth area rates given do not cover expenditure on maintenance and running of air conditioning installations, lifts, pumps and sub
stations. Funds will be provided for these services on actual requirements.
Note 2 : Maint grant for perimeter and external lighting shall be demanded as on required basis as included in M & O estimates.
Note 3 :The above norms do not include the replacement of cost of bulbs and tubes, funds for which will be demanded separately at 2 replacement
per annum.
Note 4 :In respect of accn at Andaman & Nicobar Islands and Hilly areas the plinth area rates prescribed for Civil Engineer Maint will be increased
by 50% for residential and 25% for non- residential.
Note 5 :In respect of accn situated at altitudes of more than 5000 ft. and accn at Andaman & Nicobar group of Islands, the plinth area rates
prescribed above for electrification will be increased by 10%.
Note 6 :The plinth area rates do not cater for expenditure on conservancy charges.
Note 7 :Refrigeration and air conditioning are treated as internal Electrical installation See Para 927. 12% Maint charges on capital value shall be
catered for separately.
Note 8 :Demands for funds for maintenance of leased/hired/requisitioned buildings will be on 'as required basis'. No demand should be made for
maintenance of
(a) temporary accommodation with a life of less than two years which cannot be economically brought to any state of repairs
(b) accommodation on sites out-side cantonments where troops are not likely to be accommodated and
(c) hired/leased/requisitioned buildings which are likely to be released early in the year to which the FE/BE pertains.
 312

FORM B-I (b)-Special Repairs

[As amended vide GOI, MOD No. 87966/E2W/(PPC)/1103/DO U/D (W-1) dt 30/7/98]

Category Age of Plinth area Authorised Authorised Anticipat Reasons Reasons for the
building in Sq Mtr. rate per Sq amount ed require for variations in the
Mtr. ment for variations Plinth Areas from
next year between that reported in the
Cols (e) schedule of
and (I) demands for the
current year.

(a) (b) (c) (d) (e) (o) (g) (h)

1. Residential Buildings
(a) Single/Married ORs/JCOs Qrs and 0 – 20 Years 12.10
ancillaries
(b) Single/Married Officers quarters 20-40 Yrs. 20.08
other than the residence of General 40 Years 27.20
Officer Commanding above

(c) OR/JCOs Messes

(d) Officers Messes, Inspection 0-20 Yrs. 12.57
Bungalows Institutes & residences 20-40 Yrs. 20.95
of General Officer Commanding 40 Years 28.53
(Division Area, Corps & Command) & above
eqvt. Officers of other services.
 313

(a) (b) (c) (d) (e) (o) (e) (h)

2. Non-Residential Bldgs.

(a) Office bldgs. (any type except in sub para (b) 0-20 Years 20.95
below, storage accn (any type), workshops,
garages and technical accn (except in sub para
(b) below etc.) 20-40 Yrs 34.71
40 Years & 48.61
above
(b) Office accn (admin block only) of 0-20 Years 13.23
Formation HQrs down to Sub Area & eqvt in
other services, training, accn of category 'A'
Establishments of Army & corresponding 20-40 Yrs. 20.95
institutions of the Navy/AF/ R&D and technical
accn of R & D Laboratories. 40 Years & 29.53
above

(c) M.I. Rooms and Hospitals 0-20 Years 32.19

20-40Years 53.60
40 Years &. 74.95
above
Note 1. No norms have been prescribed for special repairs (electrical). Estimates for these shall be prepared for each set of
buildings individually and sanction obtained after a survey has been conducted on annual basis.
 314

FORM B-II-ROADS [MOD No. 87966/1/E2W (PPC)/Vol-IV/278/DO-II/D (W-I) dt 15-03-99]

Category Sq Mtr. Authorised rate per Amount on Anticipated Reasons for

Sq Mtr the basis of requirement variation in Sq
authorised for next year Mtr from that
Sq Mtr. reported in
schedule of
demands for the
current year
(a) (b) (c) (d) (e) (f)
1. Roads (Repairs to Military Road both in and ex-
Cantt).
(a) Roads in Plains . N Rep S Rep

(i) RD1 6.40 8.35

(ii) RD2 6.23 8.12
(iii) RD3 5.45 7.10
(iv) RD4 5.95 7.75

(b) Roads in Hilly Area/Heavy rainfall areas 34% of normal repairs over the scales at para at (a) above
receiving rainfall above 3000 mm per annum.

(c) Roads in Desert Area/Black Cotton Soil Area 11% of normal repairs over the scales at para at (a) above

Notes:-
1. Repairs and renewals to military roads both in and ex-Cantonments are to be calculated at rates given under Column 'C
(See Para 242).
2. No provision should be made for roads in and ex-Cantonments which have been or are to be transferred to other authorities
during the current financial year or early in the year to which the FE/BE pertains. A remark to this effect detailing
the roads concerned, should be made in Column (f).
 315

FORM B Ill-Furniture

Category Book value Authorised Authorised Anticipated Reasons for Reasons for
percentages amount of requirement variations variations In the
annual for next year between cols. book values from
maintenance 4 and 5 those reported in
the FE/BE for
current year

1 2 3 4 5 6 7
1. Approved plus obsolescent Rs. Rs. Rs.
patterns within the authorised
scale:
(a) Manufactured prior to 1st
April, 1946
(b) Manufactured on or after 1st
April, 1946
Total

2. Surplus and obsolete

(a) Manufactured prior to 1st
April, 1946
(b) Manufactured on or after 1st
April, 1946
Total
 316

1 2 3 4 5 6 7

3. Beds iron folding and Rs. Rs.

palliasses.

4. Charpoys iron pipe.

Grand Total

Notes :-

1. Charges for maintenance of furniture will be calculated at the following percentage on the book value: —
(a) Approved plus obsolescent patterns within the authorised scale.
Steel Furniture
(i) Manufactured prior to 1 April, 1966 10%
(ii) Manufactured on or after 1 April, 1966 6-5%
Wooden Furniture
(iii) Manufactured prior to 1 January 1989 8-5%
(iv) Manufactured on or after 1 January 1989 6-5%
(b) Surplus and obsolete (Both for Steel and Wooden Furniture) -
(i) Manufactured prior to 1 April, 1966 7-5%
(ii) Manufactured on or after 1 April, 1966 5%
(c) Bed iron folding and palliasses 5%
(d) Charpoys iron pipe 1-5%
2. The maintenance percentages under Note 1 (a) provide for renewals at 2% for items at l(a) (i) & (iii) and
1.5% for 1 (a) (ii) & (iv), but these may, however, be varied to accommodate large expenditure on replacements, provided
the overall limits as indicated above in Note 1 against these items is not exceeded.
 317

FORM B-IV Miscellaneous

Classification of Furniture Anticipated current year Required next year Reasons for variations
Rs. Rs. between columns 2 and 3
1 2 3 4
1. Defences
2. Ranges
3. Drains
4. Parade and Sports grounds
5. Perimeter and external lighting
6. Boundary pillars
7. Fencing (not included in the
capital cost of a building)
8. Gardens
9. Traverses
10. Camping grounds
11. Auster strips
12. Soakage pits and septic tanks
13. Sewage system
14. Hard landings and platforms
15. Lighting conductors

Note :—Demands are on "as required" basis. (See Para 249)

 318

FORM C-Maintenance and Operation Installation

(a) Water (b) (c) (e) (f) (g) Total Rem-

Supply Electricity Refrigeration’s Miscellaneous Work Shops Wages & arks
and Air Salaries
Conditioning
Antici Requi- Anti Requ Anticip Requi- Antici Antici Requi- Antici Requi- Antici Requi-
pated red cipate ired ated red pated red pated red pated red pated red
curren next d next current next current next curren next curr- next curren next
t year year curren year year year year year t year year ent year t year year
t year year

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.
1. Installation
Establishment
(see para 557)
2. All other
working
expenses
Total*
Expenditure
*Note for the Readers :—Now recoveries are not deducted from this sub-head so as to arrive at Net total. Recoveries
are now credited instead to revenue head 0076.
 319

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

Rs. Rs.
3. Detailed Head (d)
(i) Special Repairs ....
in progress …. …. …
(Form C-II)
(ii) New Special Repairs
(Form C-HI) (Form C-
IV)

Total Detailed Head

(d). …. …. …. …
Total-Sub Head C. ….
…. …. …

Notes:-
1. 'On costs' (see para 911) will be adjusted in the proforma accounts only.
2. Any variations from the current year's budget are to be explained separately under items 1 & 2
3. The breakdown of demands under Detailed Head (e) Miscellaneous will be given on Form C-I
4. Forms C-II to C-IV will be on the lines of forms A-I to A-III respectively.
5. For authorised maintenance charges for buildings and internal electrical installations forming part of E/M installations-see
Note 1 under Form B-I. (a)
6. For classification of refrigerators and air conditioners as 'Installation' see para 927.
 320
FORM C-I- Miscellaneous
Reasons for
Anticipated Required
Classification of expenditure variations
current year next year
between cols 2
and 3
1 2 3 4
Rs. Rs.
1. Maintenance and operation of-
(a) Disinfectors
(b) Boilers
(c) Stand by Sets
(d) Battery charging sets
(e)Sewage disposal installation
(mechanical)
(f) Lifts, cranes, hoists etc
2. Expenditure on telephones in E/M
Installations
Total
Note:— The above list is not exhaustive. Items of similar nature may be added
as necessary (See para 257).
FORM D General Charges
Detailed Heads Anticipated Required
Remarks
current year next year
1 2 3 4
Rs. Rs.
Rent for hired/leased/ requisitioned
(a)
buildings including annual
recurring compensation
Rent for hired/leased/re-
(b)
quisitioned lands including annual
recurring compensation
(c) Rates and Taxes
Payments for railway sidings and
(d)
platforms
(e) Terminal compensation
(f) Miscellaneous
(g) Ground Rent for hall of states at
Pragati Maidan
(h) Wages & Salaries
Total
Notes:- 1. Any variations from the current year's budget are to be explained.
2. The demands under Detailed Head (f) Miscellaneous will be classified
in accordance with the nature of expenditure (See para 262).
 321

FORM E- Tools, Plants & Machinery

Detailed & Object Heads Anticipate d Required Remarks
current year next year

1 2 3 4
Rs. Rs.
(a) Tools & Plants
1. New Supplies (other than
vehicles)
2. New Supplies- Vehicles
3. Repairs and Renewals of Tools
& Plants (other than vehicles)
(From E-I)
4. Repairs to vehicles (Form E-II)
5. Payments to other Depart-
ments
6. Deduct credits from other
Departments
Total (a)
(b) Procurement of equipment and
stores and payment of labour
charges for research and
experimental work in ER Wing
CME
(c) Wages and Salaries
Total SUB-HEAD E- Tools, Plants &
Machinery

Notes:–
1. Demands in respect of new supplies of Tools & Plant will be given as a
lump sum. A schedule will be attached giving particulars of each item
costing more than Rs. 3,000 contained in the lump sum demand.
2. Items 5 and 6 are in respect of departmental charges. For details see
Form M-II.
3. Charges of tests carried out in Government Tests House, Alipore or any
other qualified agency will also be met from Detailed Head C. Such tests
will, however, require the sanction of G of I.
 FORM E-I-Repairs and Renewals (other than Vehicles)

Authorised
Anticipated Reasons for
Capital Authorised amount of
Category requirement for variations Remarks
value percentage annual
next year between cols
maintenance
4&5
1 2 3 4 5 6 7
Rs. Rs. Rs.
1. Portable machinery
2. Construction plant and road making
machinery
3. Earth shifting machinery and associated
equipment
4. Hand and machine tools and mis-
cellaneous articles
5. Trailers and mechanical transport (other
than vehicles) for use on land and water
6. Scientific, drawing and delicate measuring
instruments
Camp equipment; furniture and
7.
equipment for MES offices and
Inspection Houses
8. E/M Reserves (a) Refrigerators and Air
Conditioners (b) Other than (a)
TOTAL
Note:— Demand for repairs and renewals to existing Tools and Plant will be calculated at the following percentages on
the capital value: —
Repairs Renewals Total
(i) Portable machinery, hand and machine tools and miscellaneous articles 10 10 20
(ii) Construction plant and road making machinery 6 5 11
(iii) Earth shifting machinery and associated equipment; trailers and mechanical
transport (other than vehicles) for use on land and water 5 15 20
(iv) Scientific, drawing and delicate measuring instruments. 2 3 5
(v) Camp equipment; furniture and equipment for MES offices and Inspection 5 1½- 6½
House
(vi) E/M Reserves (see para 264)
(a) Refrigerators and Air Conditioners 10 - 10
(b) other than (a) 10 10 20
 FORM E-11-Repairs to Vehicles

Authorised Anticipated Reasons for

Category No of vehicles amount of requirement variations Remarks
annual for next year between
maintenance cols. 3 and 4
1 2 3 4 5 6
(i) Load carrying vehicles.
Total
(ii) Personnel carrying vehicle
Total
(iii) Fire Trailer Pumps
Total
Grand Total
Notes:—
1. The vehicles on charge will be shown separately by types under the two categories in column 1. Motor cycles will be
included in (ii)
2. Demands for repairs to vehicles will be calculated at the following rates:-
(i) Passenger and load carrying vehicles Rs. 40,000
(ii) Motor cycles sold Rs. 10,000 each per annum
(iii) Fire Trailer Pumps Rs. 5,000 per vehicle per annum
3. For instructions regarding adjustment of cost of repairs see para 277.
 325
FORM F- Stores

Head of Account Anticipated Required Remarks

current year next year
1 2 3 4
Rs. Rs.
Sub Head F- Stores (including
transpiration charges)
1. Maintenance and operation of
Engineer Parks and Divisional
Stocks. (Form F-III)
2. Wages & Salaries
TOTAL SUB-HEAD F

FORM F-III-Maintenance and Operation of Engineer

Parks/Divisional Stocks

Nature of Expenditure Anticipated Remarks

Expenditure
Current Next year
year
1 2 3 4
Rs. Rs.
(i) Industrial personnel and work
charged non-industrial personnel
(ii) Handling charges
(iii) Packing charges
(iv) Preservation
(v) Repair of stores in stock
(vi) Operation, maintenance and repair
of appliances including fire
fighting equipment
(vii) Other incidental charges
TOTAL

Note:– Items (ii) to (vi) will cover only cost of materials and payments
to contractors and others.
 326

FORM, M- Establishment

Head of Account Anticipa Required Remarks

ted next year
current
year
1 2 3 4
Rs. Rs.
Minor Head 104– Civilians,
1. Sub Head K-MES
(a) MES Establishment (other than
ESDs)
1. Officers 2. Others 3. Overtime
Allowance
TOTAL
4. Deduct-credits for services rendered
to other Departments etc.
(b) ESD Establishments
1. Officers 2. Others 3. Industrial
Establishment 4. Overtime Allowance

(a) Others (b) Industrial Establishment '

Total
Total Sub Head K
Minor Head 105-Transportation
2. Sub Head A-Travelling and outstation
allowances
2. Temporary duty moves MES
(including E-in-C's Branch and ESD)
3. Sub Head B-Rail Charges
4. Sub Head C-Sea and Inland Water
Charges
5. Sub Head E-Air Transportation
Charges
6. Sub Head F- Hired transport
7. Sub Head G-Road Warrants and
Miscellaneous
Total Minor Head 105
Minor Head 800- Other Expenditure
 327
8. Sub Head B-Miscellaneous (a)-Unit
Allowances and other miscellaneous
expenses 10-MES
(a) Miscellaneous expenses
(b) Printing & Stationery
(c) Telephones in MES Offices
(d) Payments to other Departments
Total 10-MES
15. Engineer Stores Depots
(a) Maintenance and Operation of ESDs
(b) Other misc. expenses
Total 15-ESD
Total Sub Head B-
Miscellaneous of Minor Head 800

Notes:–
1. Variations from anticipated expenditure for current year will be
explained.
2. Details of the strength of the MES civilian establishment and their
pay and allowances will be given on Form M-l
3. DEDUCT head under Minor Head 104 is in respect of
departmental charges. For details see Form M-II.
4. Particulars in respect of Object Head 15-ESDs will be given on
Form M-III.
5. Running expenses on personnel carrying vehicles will be charged
to Head Minor Head 105—A. 2 (see para 277).
6. Charges debatable to miscellaneous expenses under minor head
800 ‘B’ (a) 10 (a) are listed in para 114. In the case of ESDs the following
charges will be debited to minor head 800 ‘B’ (a) 15 (b):
Rewards (for discovery or prevention of theft), printing and
stationery. telephones, compensation under the Workmen’s Compensation
Act, washing of liveries and Extra Issue clothing and the relevant items of
para 114.

7. The demands under heads Minor Head 105-A. 2, Minor head 800
‘B’ (a) 10 (a) and Minor head 800 ‘B’ (a) 15 (b) will be supported by
appendices giving broad details of expenditure.
 FORM M-l-Details of Establishment
Current year Next year Re-
Posts Authorised strength Existing strength Pay and Anticipated strength Pay & marks
allow- allow
Pt Temp Total Pt Temp Total ances Pt Temp Total ances

1 2 3 4 5 6 7 8 9 10 11 12 13

Civilian Officers Rs. Rs.

1. _
2.
3.
--------
Civilian Others

1.
2.
3.
-----------

Notes:–
1. Columns 5 and 6 will show the strength as it would be on 1st October of current year.
2. Personnel whose pay and allowances are chargeable to works and/or installations will not be included in the
statement (see para 553 et seq)
3. Details will be shown separately for (i) ESDs and (ii) other than ESDs.
 329

FORM-M-II Summary of Departmental Charges

Items Establishment Tools & Plant Audit Pensionary Total Re-
&Accounts charges marks
Antici- Antici- Antici- Antici- Antici- Antici- Antici- Antici- Antici- Antici-
pated pated pated pated pated pated pated pated pated pated
current next year current next current next current next current next
year year year year year year year year year
1 2 3 4 6 7 8 9 10 11 12
Payments
1. Payments to other Deptt
Credits
Credits from-
2. (i) Other Ministries of
the Central Govt.
(ii)State Governments.

Total Credits
Notes:–
1. Item 1 is in respect of charges levied by non-MES agencies viz., Central and State PWD, Railways etc., for all
Army works entrusted to them for execution. Establishment charges will not include work charged establishment. The
rates levied by each agency and the total amount payable to each of them will be indicated separately in column 12. Item
2 is in respect of Agency Services to be carried out by MES. In the case of State Governments however, credits for
works carried out on a standing arrangement only will be included, as credits in respect of occasional works will be treated
as Revenue receipt (see para 559).
2. Provision for credits on account of departmental charges on Navy & Air Force works executed by the MES
will be made in the Budget by Army HQ and adjustments carried out centrally.
3. Detailed instructions regarding adjustment of these charges are given in paras 559 and 560.
 FORM-M-III Engineer Stores Depots

Nature of expenditure Anticipated Remarks

Expenditure
Current Next
year year
1 2 3 4
Rs. Rs.
1. Maintenance and Operation of
ESDs
A-Depot Working
(i) Operation, maintenance and
repair appliances;
(ii) Packing charges
(iii) Assembly
(iv) Tests
(v) Preservation
(vi) Cost of fire-fighting
equipment in ESDs
(vii) Water and Electricity
Charges
(viii) Handling Charges
(ix)Special and Miscellaneous
Total :
(B) Repair and overhaul of plant
and stores for stock.
(i) Spare parts
(ii) Materials other than spare parts
(iii) Repairs carried out by other
Departments and Civilian Firms
TOTAL
Total Item 1
2. Other miscellaneous expenses
(i)
(ii)
(iii)
Total Item 2….

Notes:-
1. Pay and allowances of both Industrial and non- Industrial
personnel will be booked under Head 104-K (b). Only cost of materials and
payments to contractors and others will be included in this form.
 331

2. The following will be charged to 'Special and miscellaneous :–

Notice boards, tally card holders, dunnage, laying and removal of
Decauville Track, clearing and levelling of stacking areas and
expedients such as temporary racks and shelves, improvised cover
for protection of stores, etc.
3. Spates and other materials issued from Army sources including
ESD stocks will be without inter-departmental adjustments.
Demands under these heads will therefore be in respect of spares,
etc, obtained from other sources on payment.
4. Breakdown of expenditure under 'Other miscellaneous expenses'
will be given by broad categories mentioned in note 6-Form M.

FORM P-Engineer Stores (ESDs)

Object Heads Anticipated Remarks
expenditure
Current Next
year year
1 2 3 4
Rs. Rs.
1 Local purchase of store
2. Central purchase
3. Customs duty
4. DEDUCT value of stores issued on
payment to Army Units, R&D
and QA. Organization,
MES Organization, Navy and Air
Force.
TOTAL

Notes :.
1. Items 2 and 3 are centrally controlled and provision for funds will
be made by Army HQ, supported by details on form P-l in respect of
central purchase.
2. Value of stores backloaded to ESDs by MES formations will be
adjusted as plus expenditure under the DEDUCT head.
 FORM P-1-Central Purchase of Stores (ESDs)

Source of supply Carry in i.e. Value of Value of Carry over Remarks

value of indents indents Le. Value of
indents anticipated likely to indents not
likely to be to be materialise likely to
outstanding placed during the materialise
at end of during the next year by the end of
current year next year next year

1 2 3 4 5 6

(i) DGSD, R/R Contract and Iron & Steel Controller Rs. Rs. Rs.
(ii) Direct purchase
(iii) Imported .....
(iv) Other sources
TOTAL

Notes:
1. The total figures under column 4 will be carried over to Form P.
2. A list showing individual items, or interconnected items costing over Rs. 10,000 will be attached.
3. wef 1971-72 the provision for stores imported from United Kingdom for ESDs is being made under minor
head 110-Stores, sub head E-ESDs supported by details as in this form.
 333

Form R-Revenue

Actual Last Anticipated Anticipated Remarks

Head of Account year current year next year

1 2 3 4 5
Major Head 0076- Army
1. Minor Head 110-Stores Rs. Rs. Rs.
Sub Head E- Engineer Stores (ESDs)
(a) Proceeds from sale of surplus, obsolete or condemned
stores
(b) Value of stores issued to other Governments and
Departments, and other miscellaneous receipts
TOTAL SUB HEAD E
2. Minor Head 104- Receipts from works Sub Head A- Rents -

a. Buildings.
b. Furniture.
c. Internal Electrical Installations and hire of fans
TOTAL SUB HEAD A
Sub Head B- Recoveries on account of supply of
a. Water
b. Electricity
 334

Recoveries from other departments of Central Govt, individuals,

local bodies, rest houses etc.
TOTAL SUB HEAD B
Sub Head C- Receipts from the disposal of surplus lands,
buildings etc.
Sub Head D - (a) Receipts from MES stores
Sub Head E- Other miscellaneous receipts.
Total Minor Head 104 -Receipts from works
Total Major Head 0076 –Army
Notes:–
1. Variations between columns 3 and 4 will be explained
2. Sub Head C does not cater for receipts arising from the disposal of capital assets originally financed from Major
Head 4076-Capital Outlay on Defence Services. Such receipts will be compiled under relevant DEDUCT heads of Minor
Heads 050-Land, 105-Military Forms, 113-NCC and 202-Construction Works under Sub Major Head 01—Army, Major
Head 4076.
3. Particulars of receipts compiled under Sub Head E will be as under:-
(a) Receipts on account of disposal of surplus or unserviceable stores, furniture, T & P etc.
(b) Hire charges for refrigerators.
(c) Hire charges of Tools and Plant
(d) Unclaimed security deposits transferred to Revenue.
(e) Rent of lands and sale proceeds of grazing rights, etc.
(f) Recovery on account of barrack damages.
(g) Earnest Money Deposits confiscated to Govt.
(h) Element of Departmental Charges (Tools & Plant Charges) levied on work done for State Govt., private
persons or bodies etc. [Para 559 (b)]
 335

APPENDIX C
(See para 220)
BUDGET CLASSIFICATION
The Budget Major Heads, Sub Major Heads, Minor Heads, Sub-
Heads, Detailed Heads and object heads under which expenditure incurred
and revenue realised by the MES is classified are as follows:-
Nature of the head Code Particulars of charges
No. compilable under the
detailed heads shown
in column 1
Expenditure Heads -(Revenue Account)
MAJOR HEAD 2076-DEFENCE SERVICES-ARMY
MINOR HEAD 104-CIVILIANS
Sub Head K- Military
Engineer services
(a)MES Establishment
other than ESD
1. Officers 230/01
2. Others 230/02
3. Overtime allowances 230/03 -
4. Deduct-credit for 230/04 1. Credits on account of
services rendered to other establishment charges for
Departments works executed by the
MES (see para 559) for Navy
and Air Force are adjusted
centrally against this head at
the rate of half percent on cost
of works done by
corresponding debits to the
departmental charges heads of
account pertaining to Navy and
Air Force Services.
2. Similar charges
recovered in respect of
works service rendered by
MES in the following cases are
also credited to this head.
(i) Works for other
Ministries of Central
Government.
 (ii) Works for State
Governments carried out as a
standing arrangement.
(b) Engineer Store Depot
Establishment
1. Officers 231/01
2. Others 231/02
3.Industrial Establishment 231/03
4. Overtime allowances
(a) Others 231704
(b)Industrial Establishment 231/05

MINOR HEAD 105 -TRANSPORTATION

Sub Head A-Travelling and
out station allowances
2. Temporary duty moves 250/02
MES (including E-in-C's
Branch and ESD)
Sub Heads B-Rail charges (see
para 804)
2. Movements of stores 251/02 Rail charges on the
movement of stores
procured for the Engineer Store
Depots (including the
movement of stores between
store depots) and stores issued
by the Engineer Store Depots to
Army Units as free issues and
vice versa. Rail charges in
connection with movement of
stores for works. Divisional
stocks of MES formations will
be debited to the relevant
works heads Minor Head-111,
Sub Head F-Stores as the case
may be.
Sub Head C-Sea and Inland
Water Charges
 337
(2) Movement of stores 252/02 1. Expenditure on account
of credit notes by boats,
river steamers, within
Indian limits (including
harbor dues, wharfage
charges) charges on
account of landing,
conveying and delivery to
consignees, shipping and
cranage, if any, admissible
on moving stores other
than those pertaining to
Dairy Farms and Factors.
2. Wharfage and landing
charges on imported stores
are debitable to head of
account to which the cost
of stores is debited.
3. Sea freight charges
payable in India on
imported stores will be
compiled to the same head
of account to which the
cost of stores is debited.
Sub Head E-Air 254/00 Movement of personnel
Transportation Charges and stores by air.
Sub Head F-Hired Transport Hire of transport for
personnel and stores.
(i) Civil Hired transport 255/00
(ii) Porters and Ponies 255/01
Sub Head G-Road Warrants 256/00
and Miscellaneous
MINOR HEAP 108 -RESEARCH AND DEVELOPMENT
ORGANISATION
Sub Head I- Expenditure on
Works
Expenditure on Buildings 373/01 Original works costing
etc. not forming Capital upto Rs. 1,00,000.
assets Note :- Expenditure on
rent of buildings, water
and electricity charges and
repairs to building by the
MES will also be charged
to this head.
 MINOR HEAD 109 - INSPECTION ORGANISATION
Sub Head F- Expenditure on
Works
1. Expenditure on 385/01 Original works costing upto
buildings etc. not forming Rs. 1,00,000. Note:-
Capital assets Expenditure on rent of
buildings, water and electricity
charges and repairs to building
by the MES will also be charged
to this head.
MINOR HEAD 110 - STORES
Sub Head E-Engineer Stores 430 1. Procurement of stores and
(ESDs) machinery in respect of ESDs.
2. Repair and overhaul of plant
and stores in stock.
1. Local Purchase 430/01 1. Procurement of stores from
Central and State undertakings.
2. With effect from 1971-72
2. Central Purchase 430/02 expenditure on stores formerly
debitable to the head "Charges in
England", is also booked to this
head.

3. Customs Duty 430/03

4. Deduct-Value of 430/04 1. The value of Engineer
Stores issued on Stores/Machinery issued to Army
payment to Army units against PE /US/ PER/
units, R&D and WET will be treated as free
Inspection issues and no adjustment will
Organisation, MES be made under this bead.
Organisation, Navy and Cost of stores etc. issued to
Air Force Engineering parks and Divisional
stocks (MES) will be adjusted
under this head. Cost of stores
returned by other services and
other Departments of Central
Govt.
2. Value of stores back loaded to
ESDs by MES formations will
also be adjusted as a plus
expenditure under this head.
5. Stores Purchased from 430/05
DGOF
 339
MINOR HEAD 111 - WORKS
Sub Head A-Works This will include expenditure
on construction, maintenance
etc. of buildings and other
revenue expenditure of the
Army by the Military
Engineering Services, other
than those relating to
Ordnance Factories, Research
& Development Organisation,
Military Farms and
Inspection Organization for
which separate Minor
Heads have been provided.
(a) Major Works
1. Works executed under 451/01 Caters for the expenditure on
Operational Works operational works irrespective
Procedure of the cost including
maintenance of assets not taken
over by MES.
2. Other Revenue Works 451/02 Original Works costing more
than Rs. 20,000 and upto Rs. 1
lakh (including POL Projects).
(b) Minor Works 452/00
(c) Losses. 454/00
Sub Head B-Maintenance-
Buildings-Communications etc.
(a) Buildings
1. Permanent buildings 460/01 Ordinary maintenance,
periodical services and
replacement and renewals
costing upto Rs. 1 lakh as well
as such of the minor works as
are treated as repair under
orders of the CWE with
reference to paras 123 and
222 are chargeable to these
heads
2. Temporary buildings 460/02
3. Hired/Leased/ 460/03
Requisition of Buildings
 340
(b) Military roads.
1. Roads in Cantonments. 461/01
2. Roads ex-Cantonments 461/02
(c) Furniture 462/00
(d) Special repairs (463) Expenditure on account of
major repair such as
renewal of roof etc, is
debitable to this head.
1. Biddings 463/01
2. Roads 463/02
3. Furniture 463/03
(e) Miscellaneous 464/00 Expenditure on maintenance
of Rifle ranges, drains,
culverts, defences, sports
and parade grounds, traverses,
fences, hard standings,
street-lighting, horticulture
etc.
(f) Wages and Salaries. 465/00
Sub-Head C-Maintenance and Expenditure incurred by the
Operations-Installations MES on the maintenance
and operation of installations
for the supply of electricity and
water for the Army and
payment made by MES,
Municipalities, etc. for the
bulk supply of water and
electricity at stations where
there are no separate MES
installations and expenditure
on the manufacture of ice and
the maintenance of
refrigeration and air-
conditioning plants at
certain stations are
compiled to the following
heads
(a) Water Supply
1. Payment of Tariff Bills 474/01
2. Expenditure on 474/03
Maintenance and Repair
 341
(b) Electricity
1. Payment of Tarrif Bills 475/01
2. Expenditure on 475/03
Maintenance and Repair
(c) Refrigeration and Air- 479/00 Repairs and maintenance of
Conditioning refrigeration.
(d) Special repairs
(1) MES Installation. 480/01
(e) Miscellaneous 481/00 Expenditure on running and
maintenance of disinfectors,
boilers, stand-by-sets,
telephone bills debatable
to installations, expenditure
on battery charging etc.
(f) Work-shops
(1) Expenditure 482/01 This head caters for all the
recurring expenditure incide-
ntal to the working of
Timber Factories. Expenditure
of a capital nature in Timber
Factories and on the pay
& allowances of MES
officers and personnel not
wholly employed on workshop
staff is however, chargeable to
Major Head 4076- Capital
Outlay on Defence Services,
Sub Major Head 01- Army,
Minor Head 202-
Construction Works and
Major head 2076, Minor Head
104, Sub Head K-(a)
respectively.
(2) Deduct-recoveries. 482/02 Amounts realised from the
demanding officers, whether in
cash or by book transfer, and
receipts from the sale of waste
products etc., will be
compiled against this head
as credits.
(3) Wages and Salaries 483/00
 342
Sub Head D-General Charges
(a) Rent for Hired/Leased/
Requisitioned buildings
including annual recurring
compensation.
1. MES 485/00
(b) Rent for hired/leased/ 485/01
requisitioned land, including
annual recurring
compensation
1. MES 486/00
(c) Rate and taxes
1. Cantonment Boards 487/01
2. Other local bodies 487/02
(d) Payments for Railway 488/00
sidings and platform
(e) Terminal Compensation.
1. MES 489/00 489/01 MC &E
(f) Miscellaneous.
1. MES 490/00 Payments of Chowkidars,
compensation to workmen,
legal charges, rent of
furniture in buildings etc.
(g) Ground rent for Hall of State 491/01
at Pragati Maidan
(h) Wages and salaries 492/00-
Sub Head E-Tools, Plants and
Machinery
(a) Tools and Plants (495)
1. New Supplies (other 495/01
than Vehicles).
2. New Supplies- Vehicles. 495/02

3. Repairs and Renewals of 495/03

Tools and Plants.
4. Repairs to Vehicles 495/04
5. Payments of other 495/05
Departments
 343
6. Deduct- Credits from 495/06 Credits on account of tools
other Departments and plants for works
executed by MES for Navy
and Air Force are adjusted
centrally against this head
at the rate of 1 and half
percent on cost of Works
done by corresponding
debits to Navy and Air
Force Services.
(b) Procurement of equipment 497/00
and stores and payment of
labour charges for
research and experimental
works in ER Wing CME
(c) Wages and Salaries 498/00
-Head F-Stores (including (500) 1. The cost of stores
Transportation charges) specifically purchased for
a work as well as the
freight charges thereon are
generally charged direct to
the work. The cost of all
other stores procured for
Divisional stocks and by
Engineer Parks for issue
to works, maintenance etc.
as well as the freight
charges thereon are
charged in the first
instance to the detailed
head "Procurement of
Stores". As the stores are
issued to works, repairs
etc., their value is adjusted
under Deduct head by per
contra debit to the "Works
Maintenance" etc., head.
2. Value of surplus stores
back loaded to ESDs.
from Divisional Stock/
Parks is also adjustable
under the deduct head.
 344
1. Procurement of Stores 500/01 Cost of credit notes for the
for Parks and Divisional transportation of stores for stock
Stocks are compiled to this head (cost of
credit notes for stores for works are
debited by the Chief Controller
of Finance & Accounts (Fys) to
the Controller of Defence
Accounts concerned through
Defence Exchange Account).
2. Deduct- Cost of stores 500/02
transferred to works,
maintenance etc.,
3. Maintenance and 500/03
Operation of Parks and
Divisional Stocks
4. Wages and Salaries 501/00
Sub Head-G-MES Advances. 510/00

MINOR HEAD 800 - OTHER EXPENDITURE

Sub Head B-Miscellaneous
(a) Unit allowances and other (565)
Miscellaneous expenses.
10.Military Engineer
Services Establishments
(a) Miscellaneous 565/19 1. Reward for information leading
Expenses to the discovery or prevention of
theft in Engineer Establishments.
2. Commission on Money Orders
3. Other Miscellaneous charges.
4. Washing of EI Clothing.
5. Cost of photographs required for
'the identity passes (except in the
case of private servants).
(b) Printing and stationery 565/20

(c) Telephones in MES 565/21

offices
 (d) Payments to other 565/22 Payments on Army Works
Departments Executed by Civil will also be
compiled to this head.
15. Engineer Store Depots.

(a) Maintenance and 565/32

operation of ESDs.
(i)Operation, maintenance
and repair appliances;
(ii) Packing charges;
(iii) Assembly;
(iv) Test;
(v) Preservation (materials
only)
(vi) Cost of fire fighting
equipment in ESDs.
(vii) Water and Electricity
charges.
(b) Other Miscellaneous 565/33 1. Rewards for information
expenses leading to the discovery or
prevention of theft. 2.
Compensation to workmen
under Workmen's Compensation
Act. 3. Legal charges 4.
Washing charges of liveries 5.
Washing charges of E.I. clothing.
6. Other Miscellaneous
charges 1. Office equipment and
cost of repairs thereto. 8. Cost
of photographs required for the
identity passes (except in the case
of private servants.) 9.
Commission on Money Orders.
MAJOR HEAD 2077-DEFENCE SERVICES-NAVY
MINOR HEAD 101 -NAVY

Pay and Alliance of the

Personnel

(a) Pay and Allowances 600

Commissioned and Branch list
officers and cadets
 346
2. Formation other than Naval 600/02 The Expenditure in r/o
Head Quarters officers employed in MES
establishment for Navy
Works will also be debited to
this head.
(b) Pay and Allowances (other than
Naval kit and clothing
allowance) of Sailors etc.
1. Sailors. 601/01 The Expenditure in r/o
personnel below officer
rank in MES establishment
for Navy Works will also be
debited to this head.
MINOR HEAD 104 - CIVILIANS
(h) Pay and Allowances of MES
Establishment
1. Officers 623/01
2. Others 623/02
MINOR HEAD 105 - TRANSPORTATION
(f) Passage and Conveyance of MES 626/09
Establishment

MINOR HEAD 111 - WORKS

(a) Major Works The cost of new Major works
undertaken on or after 1-4-48.
will be debited to Major
Head 4076, Sub-Major Head 02
(1) Works executed under 65V01 Caters for the expenditure on
the Operational Works operational works irrespective
Procedure of the cost including
maintenance of assets not taken
over by the MES
(2) Other Revenue Works 651/02 Original works costing more
than Rs. 20,000 and upto
1,00,000 (including POL
projects)
(b) Minor works 652/00

(c) Losses 654/00

(d) Maintenance-Buildings, (655)

Communications etc.
1.Maintenance-Permanent 655/01
Buildings
 347
2.Maintenance-Temporary 655/02
Buildings
3. Maintenance- Hired/ 655/03
Leased/Requisitioned
buildings
4. Roads 655/04
5. Furniture 655/05
6. Special repairs 655/06 Caters for the special repairs
to buildings, furniture, Jetties,
Wharfs, Platforms, Runways,
Taxi Tracks, etc.
7. Miscellaneous 655/07
8. Wages and Salaries 656/00
(e) Maintenance and (658)
operation of installations
1. Water Supply
(i) Payment of Tarrif Bills 658/01
(ii) Expenditure on 658/08
Maintenance and Repair
2. Electricity and Gas
1. Payment of Tarrif Bills 658/03 Recoveries on account of water
and electricity will be compiled
under Minor Head 104 of Major
Head 0077.
2. Expenditure on 568/09
Maintenance and Repair
3. Refrigeration and Air 658/05
Conditioning
4. Special repair 658/06
5. Miscellaneous 658/07 Expenditure on running and
maintenance of disinfectors,
boilers, stand by sets telephone
bills debitable to installation,
expenditure on battery
charging etc.
6. Wages and Salaries 659/00
(f) General charges
1. Rent for hired/Leased/
Requisitioned buildings
including annual recurring
compensation.
(i) MES 660/01
2. Rates and Taws
 348
(i) Cantonment Board 660/03
(ii) Other Local Bodies 660/11
3. Payment for Railway 660/04
Sidings and Platforms
4. Rent for Hired/Leased/
Requisitioned Lands
including annual recurring
compensation
(i) MES 660/05
5.Terminal Compensation
(i) MES 660/07
6. Miscellaneous
(i) ME 660/09
7. Ground rent for Hall of 660/21
States at Pragati Maidan
8. Wages and Salaries 660/25
(g) Department charges on 661/00 1. All departmental
works services rendered by charges to be levied on Navy
the MES etc. Works executed by the MES 2.
Departmental charges (other
than pensionary charges) on
Works Services carried out as a
standing arrangement by other
Departments for the Navy. Note-
Departmental charges levied
by other Departments on account
of works done by them will be
charged direct to the works.
(h) Maintenance Dredging (662)
(i) Bombay 662/01
(ii) Vishakhapatnam 662/02
(iii) Cochin 662/03
(i) Maintenance of Marine (663)
Assets
(i) DGNP (Bombay) 663/01
(a)DGNP(Vishakhapatnam ) 663/02
MAJOR HEAD 2078-DEFENCE SERVICE-AIR FORCE MINOR
HEAD 101-AIR FORCE
Pay and Allowances of the
Personnel
(a) Pay and Allowances of 701
Officers
 349
2. AF Formations 701/02 The Expenditure respect
of officers employed in MES
establishment for AF.
Works will also be debited to this
head.
(c) Pay and allowances of 703
Airmen
1. Regular Pay and 703/01 The Expenditure in respect of
Allowances (other than personnel below officer rank in
local allowances) MES establishment for AF
Works will also be debited to this
head.
MNOR HEAD 104-CIVHJAMS
(f) Pay and Allowances of
MES Estt.
(1) Officers 728/01
(2) Others 728/92
(4) Overtime Allowances
(i) Others 728/04
MINOR HEAD-105 TRANSPORTATION
(g) Passage and Conveyance of 737/01
MES Establishment
MINOR HEAD 111 -WORKS
(a) Major Works The cost of new major works
undertaken on or after 1-4-1948
will be debited to Major Head
4076 Sub Major Head -03.
(i) Works executed under 756/01 Caters for expenditure on
Operational Works operational works irrespective
Procedure. of cost including maintenance of
assets not taken over by MES
(ii) Other Revenue Works 756/02 Original works costing more
than Rs. 20,000 and upto Rs. 1
lakh (including POL Projects)
(b) Minor Works 757/00
(c) Losses. 759/00
(d) Maintenance of Buildings,
Communications, Furniture
etc.
1. Permanent buildings. 760/01
2. Temporary hutted 760/02
buildings
 350
3.Hired/Leased/Requistione 760/03
d buildings
4. Air fields, Runways, 760/04
Taxi Tracks, Hard standing
Aprons, etc..
5. Roads 760/05
6. Furniture. 760/06
7. Special repairs. 760/07 Caters for special repairs to
Buildings, Furniture, Roads,
Airfields, Runways, Taxi
Tracks, Hard-standing Aprons
etc.
8. Miscellaneous 760/30
9. Wages and Salaries 760/35
(e) Maintenance and
operation of installations.
1. Water supply
(i) Payment of Tarrif Bills 761/01
(ii) Expenditure on 761/09
Maintenance and Repairs
2. Electricity

(i) Payment of Tarrif Bills 761/03

(ii) Expenditure on 761/05

Maintenance and Repairs

3. Refrigeration and air 761/06

conditioning
4. Special repairs. 761/07
5. Miscellaneous 761/08
6. Wages and Salaries 761/15
(f) General charges
1. Rent for hired/
requisitioned/leased
buildings including annual
recurring compensation.
(i) MES 762/01
2. Rates and taxes
(i) Cantonment Boards 762/03
(ii) Other Local Bodies 762/09
 351
3. Payments for railway 762/04 Maintenance and upkeep of
sidings and platforms railways sidings, platforms
and level crossings which are
solely used by AF, pay of gate
keepers, etc. and cost of other
stores incurred in connection
with sidings and platforms
4.Rent for hired/requisitio- -
ned/leased lands including
annual recurring
compensation.
(i) MES 762/05
5. Terminal compensation
(i) MES 762/07
6. Miscellaneous
(i) MES 762/30 Pay of Chowkidars and other
expenditure incurred in
connection with vacant building
on charge of the Air Force.
7. Ground rent of Hall of 762/41
Stages at Pragati Maidan
8. Wages and Salaries 762/45

(g) Departmental charges on 763/00 1. All departmental charges to be

works, services rendered by levied on Air Force Works
MES, etc. executed by the MES
- 2. Departmental charges (other
than pensionary charges) on
works services carried out as a
standing arrangement by
other Departments for the Air
Force
NOTE:-Departmental Charges
levied by other Departments on
account of Works done by them
will be charged direct to the
Works.
 MINOR HEAD 200-SPECIAL PROJECTS
(i) (i) Works Chargeable to 764/11
Revenue
(ii) Departmental Charges 764/12 Departmental Charges on Works
relating to special projects
carried out by MES
MAJOR HEAD 2079-DEFENCE SERVICES-OHONANCE
FACTORIES MINOR HEAD 111 -WORKS
Sub-Head-Ordnance (including
Ordnance Equipment) Factories.
(a) Expenditure on Buildings
etc.
(i) Expenditure on 809/01 1. Rates or taxes on building
buildings other than etc. paid to local Govt. or local
Residential quarters not bodies, municipalities etc.,
forming capital assets repairs etc. by the MES to
(ii) Expenditure on 909/02 buildings occupied by Factories
Residential Quarters not which do not involve addition
forming capital assets or alterations irrespective of the
total cost.
(b) Other Revenue Works 2. Payments to Railway
authorities for siding maintained
for the use of Factories as well as
for the rent of Railway land
occupied by Factories.
(i) Original works other 809/06 3. Pay etc. of chowkidars and
than Residential Quarters other charges connected with
costing upto Rs. 2 lakhs the care of vacant buildings.
4. Rent of land.
(a) Original work on 809/07 5. Charges for water supply
Residential Quarters and electricity consumed for
costing upto Rs. 2 lakhs. other than manufacturing
purposes.
MAJOR HEAD 4076-CAPrTAL OUTLAY
ON DEFENCE SERVICES
SUB MAJOR HEAD 01-ARMY
EXPENDITURE HEADS (CAPITAL ACCOUNT)
MINOR HEAD 050-LAND
(a) Acquisition of land. 901/31 This win record expenditure on
acquisition of land other than that
required for specific works
projects.
 353
(d) Deduct-Receipts from 901/33 This head caters for receipts
disposal of Military lands from the disposal of assets
financed originally from originally financed from Major
Capital. Head 4076. Receipts from the
disposal of Capital assets
financed prior to 1-4-48 from
Major Heads 2076, 2077 and
2078 compilable under Major
Head 0076, Minor head 104 (c)-
Code No. 377/00, Major Head
0077, Minor head 104 (c)-
Code No. 665/03 or Major Head
0078, Minor Head 104(c) Code
No. 705/03 respectively as the
case may be.
(c) Deduct-Refund of 901/35
undisbursed amount on
account of compensation
money for acquisition of
land
MINOR HEAD 105 - MILITARY FARMS
(a) Expenditure on land, 907/31
works
(e) Deduct-Receipts from the 907/35 Same remarks as against Code
disposal of Military Lands, No. 901/33
buildings etc. originally
financed from Capital
MINOR HEAD 112 - RASHTRIYA RIFLES
1. Construction Works 907/41
MINOR HEAD 113 - NATIONAL CADET CORPS
(a) Expenditure on works etc.
1. Carry over works 907/44
2. New works 907/45
3. Deduct-Recoveries from 907/46
the disposal of buildings etc.
originally financed from
capital
MINOR HEAD 202-CONSTRUCTION WORKS
(a) Works
1. Carry over works
 354
(i) Projects costing more 902/31
than Rs. 20 Crores
(including married
accommodation which
forms part of the project)
(ii) Married accommodation 902/32
(iii) Other than Married 902/33
Accommodation
2. New Works
(i) Projects costing more 902/34
than Rs. 20 Crores
(including married
accommodation which
forms part of the project)
(ii)Married accommodation 902/35
(iii) Other than Married 902/36
Accommodation
(iv) Special Married 902/37
Accommodation under
Two-in-one design
concept
3. Deduct-receipts from 902/37
disposal of buildings etc.
financed originally from
capital
4. Deduct-Contribution 902/38
from State Govt. towards
Capital Outlay on Defence
Services
SUB MAJOR HEAD 02-NAVY MINOR HEAD 050-LAND
(a) Acquisition of land. 911/31 This will record expenditure on
acquisition of land other than that
required for specific work
project.
(b) Deduct-Receipt from the 911/33 Same remarks as against Code
disposal of Naval land No. 901/33
financed originally from
Capital
(c) Deduct-Refund of 911/35
undisbursed amount on
account of compensation
money for acquisition of
land.
 355
MINOR HEAD 202 - CONSTRUCTION WORKS

(a) Works
1. Carry over works
(i) Married accommodation 912/31
(ii) Other than married 912/32
accommodation
2. New Works
(i) Married accommodation 912/33
(ii) Other than married 912/34
accommodation
3. Deduct-Receipts from the 912/38
disposal of buildings etc.,
financed originally from
Capital
4. Deduct-Recoveries from 912/39
other Departments/
Governments etc. towards
Defence Capital Project
SUB MAJOR HEAD 03 - AIR FORCE
MINOR HEAD 050 - LAND
(a) Acquisition of land. 916/31 This will record
expenditure on acquisition of
land other than that required for
specific work project
(b) Deduct-Receipts from the 916/33 Same remarks as against code no
disposal of Air Force land 901/33
originally financed from
Capital.
(c) Deduct-Recoveries from 916/34
Hindustan Aeronautics
Ltd. on account of Capital
expenditure incurred by
Government on Air Craft
Manufacturing Depot,
Kanpur.
(d) Deduct-Refund of 916/35
undisbursed amount on
account of compensation
money for acquisition of
land.
 MINOR HEAD 202-CONSTRUCTION WORKS
(a) Works
1. Carry over works 917/31
2. New works 917/32
3. Deduct-Receipts from the 917/33 Same remark as against Code
disposal of Air Force No. 901/33
Buildings etc. originally
financed from Capital.
MINOR HEAD 206-SPECIAL PROJECTS
(a) RCPO Special Projects
(ii) Works carried out by 918/32 Expenditure on works
MES executed by MES on which
departmental charges are
leviable.
(c) Air Force special projects
(ii) Works carried out by 918/35 Expenditure on capital works
MES executed by MES on Air Force
Schemes/ Projects
SUB MAJOR HE/MI 04-ORONANCE FACTORIES
MINOR HEAD 111 -WORKS
(a) Ordnance (including
Ordnance Equipment Grow
of Factories)
1. MES expenditure on
lands and works
(i) Carry over works 920/31
(ii) New Works 920/32
(b) CP/Agency Factories
1. MES expenditure on 921/31
lands and works
3. Deduct-Receipts from the 921/33 Same remarks as against 901/33.
disposal of Military lands
buildings etc. originally
financed from Capital
SUB MAJOR HEAD O5-RESEARCH AND DEVELOPMENT MINOR HEAD
111-WORKS
(a) Expenditure on land,
works etc.
1. Carry over works 930/31
2. New works 930/32
(b) Deduct-Receipts from the 930/33
disposal of Military lands
buildings etc. originally
 357
financed from Capital

SUB MAJOR HEAD 06-INSPECTION ORGANISATION

MINOR HEAD 111-WORKS
(a) Expenditure on land, J works etc.
1. Carry over works 931/31
2. New works 931/32

(b) Deduct-Receipts from the 931/33

disposal of Military lands
buildings etc. originally
financed from Capital
 APPENDIX D
(See para 211)
FARMS WORKS
1. All works and maintenance services relating to buildings
(including furniture and fittings) and roads of Military Farms will be
carried out by the MES in accordance with the army works procedure as
laid down in these Regulations with the exceptions given in the following
paragraphs.

2. Annual budget demands for major works, minor works and

maintenance services under relevant Farms Budget Heads will be
submitted by the Directors of Military Farms and funds will be placed at
the disposal of the MES for the purpose. To avoid unbalanced
expenditure, breakdown of allotment of funds for each Farm will be
intimated to the MES.

3. Expenditure on maintenance services will be reported by the

Garrison Engineer to the Farms authorities concerned through R and I
vouchers monthly.
The machinery and plant used in Military Farms (including Milk
Depots) and installations for the supply of water and electricity will be on
charge of the Farms Services who will be responsible for their operation
and maintenance.

APPENDIX E
(See para 211)
ORDNANCE AND CLOTHING FACTORIES WORKS

General

1. Works services for Ordnance and Clothing Factories will be

carried out in accordance with the procedure laid down for Army Works in
general in these Regulations. Rules of procedure specific to factories are
given below:

2. Provision of residential and office accommodation will be based

on the scales approved by G of I from tune to time. Industrial and storage
accommodation will be on an ‘as required’ basis and will be approved by
the CFA sanctioning the work. Provision of accommodation for purposes
other than those mentioned above will be considered on the merits of each
case with the due regard to scales, if any, authorised by Government in
 359

respect of similar or comparable accommodation and will be approved by

the CFA sanctioning the work.

3. The MES will not normally undertake the supervision of any

works services carried out by the Factory authorities under their own
arrangements.

Responsibility for works services

4. The responsibility for the execution of works services for

Ordnance and Clothing Factories will be as under: –
(a) MES
(i) Original works and special repairs in respect of
buildings and services (Internal & External).
(ii) Ordinary repairs and maintenance in respect of
non-industrial buildings including internal E/M
services. Ordinary repairs and maintenance in respect
of such of the external service which are on the charge
of MES.
(iii) Ordinary repairs and maintenance to industrial
as and when asked to by Fy authorities/DGOF.
(iv) Provision of furniture including its renewal and
repairs.

(b) Factory authorities

(i) Original repairs to industrial buildings including
internal wiring.
(ii) Maintenance & operation of E/M installations on
factory charge,
(iii) Ordinary repairs to external B/R & E/M
services.
(iv) All ordinary repairs except those included in sub
para (a) above.

Note.
(a) Periodical services will be carried out in accordance
with Table G of these Regulations or such orders as are issued
by Government from time to time.
(b) Registers of factory buildings will be maintained by
MES and factory authorities for buildings being maintained by
them respectively. MES will be responsible for the assessment
 360

of rent in accordance with the laid down in Chapters VIII and

IX.

(c) MES will be responsible for accounts of furniture on

their charge.

5. Where, for any special or technical reasons, the Factory authorities

are not in a position to carry out any service falling within their sphere of
responsibilities, the same may be entrusted to the MES with the prior
approval of the GE.

6. General Managers of Factories may execute departmentally, with

the
concurrence of the MES authorities, urgent works falling within the
responsibility of the MES.

7. Factory General Managers/Officers-in-Charge and MES will

carry out annual inspections of buildings on their respective
maintenance charge and render certificate to the Ministry of Defence
through the DGOF by April annually.

Factory Premises

8. The limits of all factory premises (buildings with water, electricity,

sanitation, connected roads, drains, etc.) occupied by Ordnance and
Clothing Factories will be defined by the DGOF and will be in his charge
The custody of vacant buildings will devolve upon the General
Managers of the factory concerned.

Re-appropriations, Demolition grid Disposal of Buildings

9. Demolition and re-appropriation of buildings held on factory books

will be the responsibility of the Factory authorities and will be sanctioned
by them in accordance with the procedure laid down in Chapter III but
their disposal will be earned out by the Factory authorities under their own
rules.
 361

Works Procedure

10. An Annual Works Programme for the ensuing year for the
works to be executed by MES and factories separately will be finalised
by the GMs and approved by DGOF/MOD by 31 March of the year.
Demands for original works may be initiated other by the General
Managers or the DGOF. At the time of requiring the MES to give a
rough cost of the project on a ‘not exceeding’ basis the Factory
authorities will furnish them with their detailed requirements
accompanied by dimensioned line plans and specifications where
necessary.
Recce Boards and Siting Boards for major works costing up to
GMs power will be convened by the GMs and those beyond GM’s
power will be convened by GM after acceptance of necessity by
DGOF/MOD.
In all other respect the procedure laid down in these Regulations
for Army works will be followed.

11. When a project is to be executed partly by the MES and partly by

the Factory authorities, each party will prepare the part of the estimate
required for its share of the project for purposes of arriving at the total
financial effect of the proposal.

12. Completion Reports (Parts A & B ) in respect of all original

works and special repairs will be submitted to the CFA by MES
authorities for note and return as per procedure for Army works.

Forecast Estimate/Budget Estimate

13. MES will be responsible for the preparation of FE/BE for those
works and maintenance service only which are executed by them.
Demands will be prepared by the CE on the forms referred to in Appendix
B and submitted to the DGOF through ADG (OF & DRDO).by 10th
October of the year for ensuing year.

14. After scrutiny of the schedules received from the ADG (OF &
DRDO), the DGOF will submit his consolidated Schedule of Demands to
the Ministry of Defence including therein provision for works and
maintenance services to be carried out by the Factory authorities.
 362

15. On the budget being approved, the grants will be distributed by the
DGOF to ADG (OF & DRDO) who will further distribute the allotments

to CE and so on. Further allotments and transfer of funds will be made by

the DGOF on receipt of Changes-in-Grants from ADG (OF & DRDO).

16. All communications relating to demands, surrenders,

re-appropriations and allotment of funds will by addressed direct by ADG
(OF & DRDO) to the DGOF and vice-versa.

Transfer of funds

17. The DGOF may carry out any transfer within the budget provision
for expenditure on land and works under Minor Head 111-Works, Sub
Major Head 04 of Major Head-4076.

Accounts

18. Procedure for maintenance of construction accounts and

submission of monthly expenditure returns in respect of factory works
undertaken by the MES will be the same as for Army works. Consolidated
monthly expenditure returns will be rendered by ADG (OF & DRDO) to
the DGOF.

19. Transactions relating to these works will by audited by the CDA of

the Command and au receipts and expenditure adjusted by him direct
under the relevant detailed heads of accounts. He will render monthly to C
C of F&A (Fys) a detailed statement of revenue and expenditure relating
to these works.

P & I/R & D BUILDINGS

General

20. The division of responsibilities between the MES and the Factory
authorities relating to industrial and office buildings of P & I/R & D Ests
situated within Ordnance Factories or Estate will be as under-
(a) All buildings provided exclusively for P & I/R & D use
will be held on the books of the MES.
 363

(b) All buildings which are partly used by the Factory and
partly by the P & I/R & D will also be held on the books of
the MES.
(c) Maintenance will by carried out by the MES in either case.
Funds for the purpose will be provided directly to MES by
P&I/R&D authorities in the following manner:–
(i) full expenditure in the case of the buildings at (a)
above.
(ii) pro rata in case of the buildings at (b) above, in
proportion to the floor area used by the Factory/P & I/R &
D based on MES norms.
(d) All Original works and special repairs in the buildings
covered by (a) will be the responsibility of P & I/R & D
and the MES. The procedure for the execution of these
works in contained in paras 23 to 27 of this Appendix.

(e) Re-appropriation of buildings belonging to the P & I/R & D

may by sanctioned by the appropriate authority in
accordance with the rules laid down in Chapter III except
that the sanctions accorded by an authority lower than the
D R & D (G)/ CC R & D will by reported to him.

21. The CE/CWE will intimate the P&I/R&D authorities at the

beginning of every financial year, the ceiling limits (based on average
expenditure incurred in the past) upto which ordinary repairs may be
carried out to the P & I/R & D buildings. The MES will exercise a check
on the actual expenditure in order that it does not exceed the ceilings
figures.

22. Furniture for the P & I/R & D will be provided and maintained by
the MES.

Administrative Approval

23. Acceptance of necessity and administrative approval will be

accorded by the authorities as per powers laid down in Table A (IV) (I)
and above these limits the sanction of the G. of I. will be obtained by the
CGD P/CCR & D for their respective establishments. Copies of all such
sanctions will be endorsed to P & I/R & D Estt by the CGDP/CCR & D.

Forecast Estimate/Budget Estimate

 364

24. Major Works-A programme showing the New Major Works to be

executed during the ensuing financial year will by issued by the
CGDP/CCR & D in time for the MES to report their requirements of funds
through the FE. FE for works in progress and new (approved and to be
approved) work will be submitted by the CE to the ADG (OF & DRDO)
by 25th October on forms A-IV to A-VI (see Annexure A to Appx. B).
After scrutinising the financial position of the various works in progress,
the ADG (OF & DRDO) will forward a copy of the FE to the
CGDP/CCR & D with an abstract of requirements of funds.
Budget Estimates pertaining to Major Works will be submitted by
the CGDP/CCR & D to G of I through the associated Finance. Approval
of the Inter Services Works Priority Committee to the Major Works
Programme and release orders for new projects will also by obtained by
the CGDP/CCR & D.

25. Minor Works-Budget Estimates will be prepared by the

CGDP/CCR & D in consultation with the P & I/R & D Estt. and will be
submitted to the G of I through the Associated Finance.

Allotment of Funds

26. CGDP/CCR & D will advise the ADG (OF & DRDO) regarding
the allocation of funds for Major Works (both new and in progress) and
Minor Works by the last week of March. Allotment of funds will be made
by ADG (OF & DRDO) (on behalf of the CGDP/CCR & D) to the C Es,
in bulk for Major Works in progress and Minor Works and individually, in
the case of New Major Works. Allotments will be distributed in a similar
manner by the CE to its subordinate formations who in turn will sub-
allot funds to GEs.

Transfer of Funds

27. CEs will have the following powers for transfer of funds placed at
their disposal for Major Works.
(a) between one Major work in progress and another major
work in progress ;
(b) between one new major work and another new major work
for which an allotment has already been made ;
 365
(c) between a major work in progress and a new major
work for which an allotment has already been made.

APPENDIX F
(See Para 211)
NAVAL WORKS AND COAST GUARD WORKS

General

1. All engineer services for the Navy other than those described in
para 4 below in respect of the Naval Dockyard, Mumbai, will
normally be carried out by the MES in accordance with the procedure
laid down in these Regulations. Rules of procedure specific to Navy
are given below.

2 The MES will not normally undertake the supervision of any

works services carried out by the Navy under their own
arrangements.

Engineer services in the Naval Dockyard, Mumbai

3. The MES will exercise the following responsibilities in

connection with engineer services affecting the Naval Dockyard,
Mumbai:
(a) Carrying out of all major works, minor works and
special repairs in respect of buildings, roads, sewage lines and
water supply.
(b) Drawing up of agreements for the supply of electrical
energy and water to the dockyard in consultation with the
Admiral Superintendent of the Dockyard (ASD) who will keep
the MES informed of any proposals or works under his charge,
vide para 4 below, which may affect such agreements.
(c) Maintaining the registers of buildings in the dockyard,
supplying to the ASD by the 1st of August every year, a
corrected copy of the register of permanent buildings and
communicating to him, from time to time, all changes in
respect of temporary buildings.

4. The ASD will exercise the following responsibilities in

connection with engineer services affecting the naval dockyard:-
(a) Carrying out of all original E/M works (excluding water
supply but including hydraulic pipe-lines) and all ordinary and
 366
special repairs in respect of such works.

(b) Carrying out of all maintenance and operation of

E/M installations under his charge.
(c) Carrying out of all ordinary repairs in respect of
buildings, roads, sewage lines and water supply.
(d) Provisioning of all furniture and carrying out of all
repairs thereto in accordance with the MES Regulations.
(e) Maintaining all accounts of furniture under his charge.
(f) Maintaining the registers of both permanent and
temporary buildings in the dockyard on the basis of the
documents furnished by the MES vide para 3 above.
(g) Annual inspection of the dockyard buildings in
collaboration with the MES and submission of a report on the
subject to NHQ by 30th June.
Note– No works services will be executed without the
administrative approval and technical sanction having been
obtained from the appropriate CFA and without funds being
made available to meet expenditure on it. Accounting will be
done in accordance with the rules laid down in Financial
Regulations.

5. Any works services, included in para 3 (a) above which the

ASD is in a position to carry out under his own arrangements, may be
carried out by him when authorised by CE or the CWE concerned. A
copy of the authorisation will be sent to PCDA Southern Command,
the PCDA (Navy) and NHQ.

6. When any works services, included in para 3 (a) above, are of a

special nature, such as construction of or repairs to locks, etc. which
the ASD is in a better position to carry out than the MES, the CFA
sanctioning the work may authorise that the works concerned be
carried out by the ASD. A copy each of the authorisation will be sent
to the CE, the PCDA Southern Command and the PCDA (Navy).

7. The CFA may, if considered necessary, authorise the MES to

carry out any of the works services mentioned in para 4 above.

8. The Powers of Naval Dockyard authorities for according

technical sanction and entering into contracts are given below: –
 367

Item Description of work Admiral Dockyard Industrial

no. Superintendent Works Manager
Naval Officers
Dockyard
Rs. Rs. Rs.

1 2 3 4 5
1. Technical sanction in
respect of :
(a) Building and Road Works - - 1 lakh -
(b) Electrical and Me-
chanical Works &
supply & repair of - - FP
furniture
2. Entering into contracts
(a) Building and Road
Works (including
purchase of building 1 lakh - -
materials)
(b) Electrical and Me-
chanical works and
supply and repair FP - -
of furniture
Note-The present system of issue of Work Orders by Naval Dockyard
authorities before the work is executed will also continue to be
followed.

Powers of Naval Authorities

9. Powers of Naval Authorities to accept necessity for and accord

administrative approval to works services are laid down in Table ‘A’.
The functions assigned in these Regulations to QMG in respect of
works services for the Army are to be excercised by DCNS with
regard to works services for the Navy (also see para 3).

Re-appropriation of Buildings

10. Re-appropriation of buildings belonging to the Navy may be

sanctioned by the appropriate Naval authority in accordance with the
 368
rules laid down in Chapter III, but all sanctions accorded by the
RNOs Madras and Calcutta will be reported to the CNS.

Deposit Works

11. For execution of deposit works concerned with Navy the

procedure given in paras 305 to 309 of the Regulations will be
followed. The prior consent of the undermentioned authorities will be
necessary: —

for Works costing up to

(a) Flag Officers Commanding Area Rs. 15,00,000
(b) Flag Officers Commanding-in-Chief, Rs. 50,00,000
Command
(c) Chief of Naval staff Exceeding Rs. 50 lakhs.

Furniture

12. Furniture used by the Navy is divided into: -

(i) Barrack and hospital furniture.
(ii) Technical and office furniture.
Barrack and hospital furniture in any station will” be shared
proportionately by the three Services according to authorised scales
and the amount of furniture available in the station. The cost of
maintenance of this furniture will also be proportionately divided by
the Garrison Engineer.
Maintenance of technical and office furniture of the Navy is a
direct charge against Naval funds.

Demolitions and disposals

13. Proposals for demolition and disposal of buildings which

belong to the Navy, or are on land under the charge of the Navy, will
be dealt with through Navy channels (but see paras 157 & 158).

Forecast Estimate /Budget Estimate (FE/BE)

 369
14. Forecast Estimate (FE) for works services for the Navy,
executed by the MES will be prepared by the zonal CE concerned in
accordance with the procedure and on the forms prescribed in
Appendix B and forwarded to the FOC-in-C by 30th September.
After necessary check the FOC-in-C will submit these schedules to
NHQ by 15th October and final modifications (BE) thereto by 10th
January. NHQ will include the demands received from the ASD and
incorporate the total demands for works services in the Budget
Estimates for the Navy.
Departmental charges (see para 214 and Table H) on works
executed by the MES will not be included in the FE/BE for works.
Provision for these charges will be made centrally under Major Head
2077-DS-Navy, Minor Head 111-Works, Detailed Head (g),–
Departmental Charges on Works Services rendered by the MES, etc.

Allotment of Funds

15. Funds will by allotted by NHQ for each major work

individually and in bulk for maintenance services and general charges
to CEs or ASD as the case may be.
In the case of works carried out by the ASD on behalf of the
MES, requisite funds will be placed by the MES at the disposal of the
ASD. Allotment for minor works will be made by NHQ in bulk direct
to the administrative authorities listed against items B, C&D in Table
A (Navy).

Transfer of Funds

16. So long as the total budgetary provision for works and land
acquisition under Major Head-4076-DS, Sub Major Head 02-Navy, do
not exceed the CNS is empowered to modify, with the concurrence of
the Ministry of Defence, the actual allotment of funds on each
individual work as may be considered necessary. He is also
empowered to re-appropriate funds between the different object
heads of a detailed head and between the detailed heads of Minor
Head 111-Works under Major Head 2077. Any reappropriation
between the two Major Heads will be made by G of I.

17. CEs of Commands may carry out transfers as under :-

(a) Between one major work in progress and another.
 370

18. FOC-in-C may carry out transfer as under:-

(a) Between one new major work and another.
(b) Between and within the two maintenance detailed heads
(d) & (e) excluding the object head for special repairs.
Transfers, may, however, be made between the object heads
for special repairs under detailed head (d) & (e).
(c) Between the object heads under detailed head (f)
General Charges.

19. Zonal CEs and the ASD are authorised to exerice full powers
of reappropriation within the funds placed at their disposal, other
than those for special-repairs, between the object heads of the detailed
head (d), (e) or (f) under Minor Head 111-Works of Major Head 2077.

20. The reappropriations mentioned above may be carried out

only under the following conditions: –
(a) Authorised percentages for maintenance, etc., where
laid down are in no case exceeded.
(b) All reappropriations made by CEs and the ASD
are reported to NHQ before 10th March at the latest. No
reappropriations will be permissible after this date.
Accounts

21. All receipts and charges in respect of Naval Work executed by

the MES will be audited by PCDA/CDA concerned.
The works, repairs, and maintenance carried out by the ASD
will be accounted for in accordance with the rules contained in
Section XI of the Financial Regulations for Navy and adjusted against
the relevant heads of accounts by PCDA (NAVY).
Powers of Coast Guard Authorities
22. The Table ‘A’ powers of Coast Guard authorities will be as per
the provisions contained in GOI, MOD letter No
PF/10104/CGHQ/115/ DO (T) / D(N-II) dt 19 Jan 2004.
23. The powers in respect of re-appropriation of buildings,
execution of deposit works, allotment of funds, submission of FE/BE,

accounting procedure etc in respect of Coast Guard authorities shall

be as per Govt orders issued from time to time.
 371

APPENDIX G
(See para 211)
Air Force Works
General

1. All engineer services for the Air Force will be carried out by
the MES in accordance with the procedure laid down in these
Regulations. Rules of procedure specific to the Air Force are given
below.

Powers of Air Force Authorities

2. Powers of Air Force Authorities to accept necessity for and

accord administrative approval to work services are laid down in
Table ‘A’.
(a) The functions assigned in these Regulations to QMG in
respect of Works services for the Army are to be exercised by
the AOA with regard to works services for the Air Force (also
see para 3).

Deposit Works

3. The Authorities competent to approve the execution by the

MES of deposit works (see para 306) in connection with buildings
belonging to the Air Force or on land under charge of the Air Force,
are as follows:-

(a) Where the cost of the work does not exceed (Rs.
1,00,000) AOC- in-C/AOC Command.
(b) For all other works……CAS.

The above mentioned authorities may, within the monetary

limits stated above, accord general approval to enable the MES to
undertake deposit work without reference to those authorities.

Reappropriation of Buildings

4. Reappropriation of buildings belonging to the Air Force may

be sanctioned by the appropriate Air Force authorities in accordance
with the rules laid down in Chapter III : but all sanctions accorded by
 372

an authority lower than the AOC of a Command will be reported to

him or, in the case of a station under the direct administrative control
of Air H.Q., to the latter.

Demolitions and Disposals

5. Proposals for demolition and disposal of buildings which

belong to the Air Force, or are on land under the charge of the Air
Force, will be dealt with through Air Force channels (but see para
156).

Furniture

6. Furniture used by the Air Force is divided into:-

(i) Barrack and hospital furniture.

(ii) Technical and office furniture.

Barrack and hospital furniture in any station will be shared

proportionately by the three services according to authorised scales
and the amount of furniture available in the station. The cost of
maintenance of this furniture will also be proportionately divided by
the Garrison Engineer.
Air Force technical and office furniture is not used by the
other Services and is a direct charge against Air Force funds.

Forecast estimate/Budget estimate

7. Forecast estimate (FE) for engineer services for the Air Force,
executed by the MES, will be prepared by the zonal CE concerned in
accordance with the procedure and on the forms prescribed in
Appendix B and forwarded by 20th September to AOC-in-C, who will
submit the consolidated demand to Air HQ by 20 October .
Modification to these schedules (BE) will by submitted to Air HQ by
7th December. Departmental charges (see para 214 and Table H) on
works executed by the MES, will not be included in the FE/BE for
works. Provision for these charges will be made centrally under
Major Head 2078-DS-Air Force, Minor Head 111-Works, Detailed
Head (g)- Departmental Charges on Works Services rendered by
MES, etc.
 373
Allotment of Funds

8. Funds will be allotted by Air HQ to IAF Commands and HQ

ANC for Revenue Works/Maintenance Services and Capital Works
both for Carry over and New Commands sub-allot funds unit-
wise/GE-wise/ project-wise based on the demands and availability of
funds in consultation with the CEs/CWEs. All communications of
allotment from Air HQ are endorsed to the Controller General of
Defence Accounts/concerned CDAs and Principal CDA. Sub allotment
by HQ Commands/Formations are also notified to the concerned
PCDAs/CDAs

Transfer of Funds
9. So long as the total budgetary provision for Works and land
acquisition under Major Head 4076-Capital Outlay on Defence
Services, Sub Major Head 03-Air Force is not exceeded to the CAS is
empowered to modify, with the concurrence of the Ministry of
Defence (Finance), the actual allotment of funds on each individual
work as may by considered necessary. He is also empowered to re-
appropriate funds between the different object heads of a detailed
head and between the detailed heads of Minor Head111-Works under
major Head 2078.
Any reappropriations between the two Major Heads will by
made by G of I.

10. CE Zones may carry out transfers as under:-

(a) Between one major work in progress and another.

11. AOC-in-C may carry out transfer as under:-

(a) Between one new major work and another.

(b) Between and within the two maintenance detailed heads
(d) and (e) excluding the object heads for special repairs.

Transfers may however be made between the object heads for

special repairs under detailed heads (d) and (e).

(c) Between the object heads under detailed head (f)-

General Charges.
 374

12. Zonal CEs are authorized to exercise full powers of

reappropriation with in the funds placed at their disposal, other than
those for special repairs, between the object heads of the detailed head
d, e, or f, under Minor Head 111-Works of Major head 2078.

13. The reappropriations mentioned above may be carried out

only under the following conditions:-

(a) Authorised percentage for maintenance etc., where laid

down are in no case exceeded.
(b) All reappropriations made by CEs are reported to Air
HQ through Air Force Commands before 10th March at the
latest. No reappropriation will be permissible after this date.

Accounts

14. All receipts and charges in respect of Air Force works executed
by MES will be audited by the PCDA/CDA concerned.

APPENDIX H
(See para 295)
WORKS EXECUTED BY PORT TRUST AUTHORITIES

Administrative Approval

1. The acceptance of necessity for any work required to be carried out

by a Port Trust will by obtained in accordance with the normal procedure
for works for the Defence Services. The indication of cost for this purpose
will be prepared by the Port Trust authorities.

2. After acceptance of necessity, the demand for the Approximate

Estimate for the work involved will be placed on the Port Trust by the
local MES representative in consultation with the user, on receipt of which
the work will be administratively approved in accordance with the
procedure for works for the Defence Services.

Technical Sanction

3. Technical sanction will be accorded by the Port Trust authorities in

accordance with their rules. Detailed plans and specifications in respect of
 375

works costing over Rs. 1 lakh each will, however be shown to the MES for
scrutiny from the user’s point of view and with regard to scales.

4. The Port Trust authorities will remain wholly responsible for the
technical soundness and successful execution of the work. The work will,
however, be open to inspection by the CWE or his representative at any
time.

Allotments and Accounts

5. On receipt of the technical sanction and a forecast of expenditure

to be incurred during the financial year, the CWE concerned will arrange
for an advance payment to the Port Trust authorities equivalent to 25 per
cent of the estimated cost of the work or to the extent of the expenditure
that is anticipated to be incurred during the financial year, whichever is
less.
In the case of works costing less the Rs, 1 lakh, 90 per cent of the
estimated cost may, however, be paid in advance.

6. Port Trust authorities may claim further advance on the basis of the
total approximate liabilities in a financial year as known on the date a
claim is preferred, provided that the total amount unspent with the Port
Trust authorities (including the amount claimed) does not exceed 25 per
cent of the total cost of the work and that the total amount advanced is
within the amount of the sanctioned estimate.

7. On completion of the work, the Port Trust authorities will furnish

the CWE concerned with a statement showing the actual expenditure
incurred as compared with the amount of administrative approval and the
funds placed at their disposal. This statement will be duly certified by the
Accountant General concerned. The Port Trust authorities will also furnish
a certificate that the work has been satisfactorily completed in accordance
with the agreed drawings and specifications.

8. The CWE, after countersigning the statement of expenditure and

where applicable, obtaining thereon an endorsement of the GE to the
effect that necessary entries have been made in the Register of Buildings,
will forward it to the CDA concerned. The accounts will be accepted as

final and complete by the CDA, who will arrange to obtain refund of the
unspent balance of the advance, if any.
 376

APPENDIX J
WORKS EXECUTED BY RAILWAYS

Railways sidings and Platforms etc.

1. When any railway work is required for defence purposes, the

GOC-in-C Command will address the General Manager concerned and
each party will appoint a local representative to work out details. The
approximate estimate will be prepared by the railway authorities
concerned under their own rules and submitted to the local military
authorities for obtaining sanction of the CFA under the defence works
procedure. In case of projects costing over Rs. 1 lakh each, however,
detailed plans and specifications will be shown to MES before according
technical sanction, for scrutiny from user’s point of view.

2. All expenditure on works required for Defence purposes on

railways will by adjusted in accordance with the following rules : –
(a) The Railway estimates will bear:–
(i) the cost of all recoverable materials, such as
permanent way, girders, signals and other moveable items,
which are unlikely to be required for defence purposes but
which could be used again for railway purpose ;
(ii) the cost of land acquired for troops, sidings, platforms,
etc., provided the railway administration acquires the land
for its own purposes.
(b) The Defence estimates will bear :
(i) the cost of construction of troops sidings, platforms,
signalling arrangements (if the troops siding is beyond the
limits of a station yard) etc., except the cost of recoverable
material mentioned in clause (a) (i) above.
(ii) cost of working of signals required for platforms and
sidings taking off the main line.
(iii) the cost of land acquired for the sidings, platforms
etc., unless the railway administration prefers to acquire it
for its own purposes.
(iv) the interest and maintenance charges in respect of
items at clause a (i) and (ii) above at the following rates per
annum :–
 377

(i) On Pre 1964 capital

1st April, 1963 to 31st March, 66 4.5% Interest
4.5% Maintenance
9.00% Total
1st April, 1966 onwards 5.5% Interest
4.5% Maintenance
10.0 Total
(ii) On Post 1964 Capital
1st April, 1964 to 31st March 66 5.75% Interest
4.50%
Maintenance
10.25% Total
1st April, 1966 onwards 6.00 Interest
4.50%
Maintenance
10.50% Total
(v) Maintenance charges at rate of 4 % per annum in respect of
items at clause (b) (i) and (b) (iii) above.

Note :- This will have effect from 1/4/1975.

(vi) the cost of conveying the materials to the work site and the
cost of returning the released materials referred in cases “(a) (i)” above, to
the nearest Railway stores depot where they are usually stocked in the
event of siding being abandoned. In case the released materials are directly
used on another work the cost of conveying them to the next works site or
the nearest Railway Stores Depot whichever is less.

Note :– The Railways will revalue their portion of the work periodically
i.e. ,after every five years, for the purpose of determining the
maintenance charges. (This will have effect from 1/4/78).

3. The Defence share of the expenditure initial and recurring, in

respect of above works required for Army (including Farms and Ordnance
Factories), Air Force or Navy, will be debitable to the appropriate Head of
Account of the Defence Services Estimates.
The expenditure on account of interest and maintenance charges
will similarly be charged to the respective Head of Accounts of the
Defence Estimates.
 378

4. The Railway administration will levy supervision charges at

12 ½ % of the entire cost (inclusive of the cost of land involved) incurred
on all new works (except where the cost of an individual work does not
exceed Rs. 500/- in which case the supervision charges may be remitted
by the railway administration provided that no additional establishment is
entertained for such work).

5. The Commander Works Engineers will maintain a list of sidings

and platforms etc., for which payments are made to the Ministry of
Railways showing the capital expenditure charged to Defence estimates
and the annual payments made. Before any annual payment is made, the
CWE will obtain and attach to the bill a certificate from the Area HQ,
local Naval/Air authorities as the case may be to the effect that the
particular siding/platform is required for defence purposes. If a siding is
no longer required, action for its disposal will be initiated.

6. The entire expenditure on Defence Works carried out on Railways

or sections of Railways classified as strategic lines including maintenance
of all such works will be chargeable to Railway Funds.

Note :- This will have effect from 1-4-1974.

Military Buildings on Railway Land

7. (a) Whenever a building is required to be erected for defence

purposes on railway land, the work will be carried out through the
agency of the railways, who will also be responsible for the future
maintenance of such buildings. The procedure for preparation of
estimates, Plans and specifications and for the execution of such
works will be the same as laid down in para 1 in respect of railway
works required for defence purposes. The railway administration
will levy supervision charges at 12 ½ % on all new works (except
where the cost of an individual work does not exceed Rs.500/- in
which case the supervision charges may be remitted by the railway
administration provided that no additional establishment is
entertained of such work). An annual charge of 2 ½ % of the
original cost of the work including supervision charges will also be
levied by the railway to cover the cost of maintenance. The actual
expenditure will be debited by the railway administration to the
MES through the CDA concerned, either monthly as incurred, or
quarterly or other suitable instalments as may be convenient. In
 379

order, however, to allow due provision being made for necessary

funds, an intimation will be sent by the railway administration to
the local Defence authorities as soon as the detailed estimate is
sanctioned stating the probable amount to be spent during the
financial year. On receipt of this intimation, the Defence
authorities will give a guarantee to the railway administration that
funds for the work are available. Further advice will be sent, as
early as possible, of any probable, lapses in the allotment made for
a work.
(b) In the event of such accommodation becoming surplus to
Defence requirements, the Railway administration will have the
option to take over these buildings at a fair valuation.
(c) when the requirements of the Railway made it necessary
for the railway administration to resume the site of such buildings
as have been built at the cost of Defence Services it should bear the
cost of providing a like building elsewhere as also the cost of
moving the fittings and contents of the building to the new site and
other contingencies connected with the move.

8. Any loss devolving on Railways consequent on the abandonment

of buildings specially constructed by them out of Railways funds for the
Defence authorities and of electric equipment provided therein, will by
borne by the latter provided that the abandonment is not effected in the
interest of, or necessitated by changes introduced by the Railways.

9. The basis, on which the loss should be calculated, is as detailed

below:-
(a) Debit to the Defence authorities
1. For Buildings
(i) Depreciated value of the buildings: – Depreciation
should be calculated with effect from 1st April 1963, i.e.
the date on which the new rates on rent (including
depreciation) came into force. Depreciated value is to be
arrived at in accordance with the Railway Depreciation
Fund Rules, i.e. the normal life of masonry buildings
should be taken as 200 years and of other buildings as 50
years.
Note :- No charges will by made on account of the land.
(ii) Cost of dismantlement of the buildings.
 380

II. For electrical equipment provided in the buildings.

The original value of the equipment and the cost of dismantlement
thereof.
(b) Credit to the Defence authorities.
Sale proceeds of recovered buildings and electrical materials : -
The sale proceeds will be the net sale proceeds after taking into
account the cost of carriage, if any, of dismantled materials.

10. The Defence authorities will be required to give the Railway

Administration concerned atleast three months notice of their intention to
vacate a building and surrender it finally. If they fail to give such notice,
they will be liable for rent upto three months from the date of actual
surrender or upto the date on which dismantlement of the buildings is
commenced whichever period is less.

11. If a Railway administration decides to make use of abandoned

building instead of dismantling it, no claim for compensation will
ordinarily be made on Defence estimates, unless the Railway is able to
make only an inadequate use of the building, in this case too, a claim will
be made only when the loss involved is a substantial one. In any case,
where it is decided to charge compensation, the amount payable by
Defence Services will by determined by negotiation between the Defence
authorities and the railway administration.

APPENDIX K
Blank

APPENDIX L
(See Para 531)
Rules for the Maintenance of Construction Accounts

1. Construction Accounts on IAFW-2242 will be maintained in

accordance with the instructions printed on IAFW-2242 B Cover for
IAFW-2242. Entries will be made in ink.
 381
2. Separate covers will be kept for expenditure relating to
each Minor head under major-head 2076 for each major head in other
cases, and for deposit works.
Separate covers may, however, be kept for expenditure relating to
sub-head at the’ discretion of the GE.

3. From the Construction Accounts an abstract will be prepared

monthly on the Construction Account Abstract (IAFW-2242C). After the
expenditure on the items of a major work or a group of minor works or a
detailed head of maintenance, etc., has been brought forward, a grand total
of the month’s transactions will be struck. These grand totals will show
the upto-date expenditure and allotments for various major works, a group
of minor works, detailed heads of maintenance, etc.

4. The following rules will govern maintenance of these

Abstracts: –
(a) Major Head 4076-Capital Outlay on Defence Services.
(i) A single abstract per SDO supported by separate
folios for each major work consisting of a single estimate.
(ii) A single abstract supported by separate folios for
each sub-work of a major work.
(iii) Where a major work is executed by more than one
SDO, separate folios be maintained for such items of the
work as each SDO is operating. In the case of a major work
in progress, all the items on which expenditure has been
incurred during the. previous years will be brought forward
in the abstract and a horizontal red ink line will be drawn
through the expenditure columns opposite to the item
which was completed during the previous year. This will be
repeated each succeeding year till the accounts of the work
are closed,
(iv) In the case of an item of a project which is
performed by a combination of contractors or by a
combination of daily labour and contractors, a separate
folio will be opened for each contractor, or for each
contractor and daily labour, as the case may be, so as to
facilitate engineering control and any subsequent review.

(b) Major Head 2076 Minor Head 111-Works.

(i) Sub-Head A -Works.
Detailed Head (a) Major Works (other than Capital
 382
Projects). Same Procedure as for
(a),
(b) Minor Works.
A single abstract per SDO supported by
folios for each minor work separately.

(ii) Sub-Head B–Maintenance-Buildings, communications,

etc. A single abstract per SDO for each detailed head
supported by folios for each object head and for each work
under detailed head (b). When separate bulk allotments are
given to facilitate control over expenditure on periodical
repairs to buildings, or minor and occasional repairs, and
repairs to internal installations[see para 185] a separate
abstract supported by folios will be maintained.
(iii) Sub-Head C-Maintenance and Operation-
Installations For Detailed Heads [a], [b], [c], [d] [e] and [f]-
A single abstract per SDO for each detailed Head and for
each work under detailed head [d]. This abstract will be
supported by folios for the various items in the annual
estimate sanctioned in the case of detailed heads [a], [b]
and [c] and a single folio each for the rest. When it is
desirable to record separately the monthly expenditure on
items such as fuel, lubricants, wages, etc., for the
preparation of annual returns in the case of detailed heads
[a], [b] and [c] separate abstracts may be kept for this
purpose.
In the event of there being two or more water, electric or ice
installations in one sub-division a separate abstracts will be kept for each
such installation.
(iv) Sub-Head D-General Charges-A single abstracts per
GE for the sub head supported by separate folios for
expenditure under each detailed head.
(v) Sub Head E-Tools, plant and Machinery-A single
abstract per SDO for detailed head [a] supported by
separate folios for each of the object heads. Construction
Account for detailed Head [b] will be maintained by the
CME.
(vi) Sub Head F-Stores (including transportation
charges) One abstract for each store installation or
Divisional stock supported by folios for Object Heads
1 to 3.
 383
(vii) Sub-Head G–MES Advances–one abstract.

(c) Construction Accounts for other minor heads of Major

Heads 2076 and those for Major Heads 2077 and 2078 will be
maintained in the same way as for Minor Head 111-Works of
Major Head 2076.

Notes : 1 Whenever a ‘materials Account’ for a major work is

authorised, a separate folio subsidiary to the folio of the
work will be maintained. No separate abstract is required in
this case.
2. ‘Deduct’ object heads are included in the Budget under
certain detailed heads. Sums received under these ‘Deduct’
object heads will be entered in separate folios for each
‘Deduct’ head. The total of these folios will be posted
monthly in the Abstract of the detailed head concerned.

APPENDIX M
MES Deeds, Contracts and other Instruments
(See Para 75)

Statement showing the different classes of deeds, contracts and

other instruments in connection with engineer services, etc., controlled by
the MES which may be executed by the Ministry of Defence and the
authorities subordinate thereto.
(Extracted from Government of India, Ministry of Law
Notification No., GSR-1161 dated 1st December, 1958)
“In exercise of the powers conferred by clause (1) of Article 299 of
the Constitution the President hereby directs that the undermentioned
contracts and assurances of property made in the exercise of the executive
power of the Union may be executed on his behalf as follows :-

III In case of the Ministry of Defence

A–General Instruments and Contracts:–

10. Agreements entered into with By the Deputy Secretary to

all civilian gazetted staff the Central Government in the
employed under the Ministry of Defence.
administrative control of the
Ministry of Defence excluding
 384
those under the Director
General of Ordnance Factories.

F - All contracts and instruments By the Deputy Secretary to the Central

relating to disposal of surplus Government in the Ministry of
and obsolete stores (other than Defence, Engineer in Chief, Director of
controlled items of iron- steel, engineer stores and plant chief
exceeding Rs. 500 in book value Engineers of Zones, Addl Chief
in each category and textiles) Engineers where specially authorised
located in India and belonging to by Chief Engineers, Commanders
the Defence Services not Works Engineers, Garrison Engineers
exceeding Rs. 5,000 in value in a (including those Commanding
single category, and waste stores, Engineer Parks), Officers
that is salvage and scrap without Commanding Engineer Stores Depots,
any limit. Senior Barrack/Stores Officer, Deputy
Commanders Works Engineers,
Assistant Garrison Engineers,
Barrack/Stores Officer,
G In the case of the Military
Engineer Services (Subject to
any limits fixed by the
Central Government) and in
the case of the Naval
Dockyard Expansion Scheme
Bombay :
1. (a)All instruments relating to
purchase, supply and conveyance
or carriage of materials, stores,
machinery and hiring of
accommodation
(b) All instruments relating to the By the Engineer in Chief, Director
execution of works of all kinds General Naval Dockyard Expansion
connected with buildings including Scheme, Chief Engineer of Zones,
demolition and site clearance of Addl Chief Engineers when specially
buildings, bridges, roads, canals, authorised by Chief Engineers
tanks, reservoirs, docks and Commanders Works Engineers,
harbours, and em­bankments and Garrison Engineers, Sub-Divisional
aerodromes, and all instruments Officers if they are Assistant Executive
relating to the construction of Engineer in charge of Independent
water, se­wage and electrical Sub-Divisions or Officers
works and the erection of Commanding Engineer Stores Depots.
machinery ;
(c) Security bonds for the due
performance and completion of
works and contracts;
 385

(d) Security bonds for the due

performance of their duties by
Government servants whom the
Officers specified below (see
next column) have power to
appoint ;
(e) Leases for grazing cattle on canal
banks or roadsides, for fishing in
a canal, for the cultivation of
land, leases of water for
irrigation and other purposes,
and leases of water power and
quarries and instruments relating
to the sale of grass, trees or other
produce on roadsides or in
plantations;
(f) Leases of houses, land or other
immovable property not being
land or other immovable
property entrusted to the
management of the Defence
Estates Officer, provided that the
rent reserved does not exceed Rs
5,000 a month;
(g) All instruments connected with
the reconveyance of property
given as security,
(h) Instruments connected with the
collection or farming of tolls at
bridges or ferries or other means
of communication provided by
the State Government;
(i) Agreements for the recovery of
fines on account of driftwood or
other timber passing into a canal;
and
(j) Agreement with temporary and
permanent non-gazetted civilian
personnel whom the officers
specified below (see next
column) have power to appoint,
(k) All instruments relating to the (i) Chief Engineers of commands ADG
appointment of auctioneers for (DP & DRO) for Command auctions
 386
demolition and clearance of site (exceeding Rs. 5 lakhs in MRP Value)
 387
(ii) By Commanders Works Engineers
for District auctions (upto Rs. 5 lakhs
in MRP value).
2. Agreements for private connections By the Garrison Engineer or Sub
to Military Engineer Services Divisional Officer if he is an Assistant
water Supply Systems in Executive Engineer in-charge of an
Military stations, Independent Sub Division.
3. Agreements for non-military By the Garrison Engineer or Sub-
connections to Military Engineer Divisional Officer if he is an Assistant
Services electrical installations. Executive Engineer in-charge of an
Independent Sub Division.
1
4. (a) Agreements or memoranda of
terms for taking bulk supply of
electric energy or water from an
outside source for military
buildings when the annual
payment in each case,
(i) does not exceed Rs. 5 lakhs, By the Garrison Engineer
(ii) exceeds Rs. 5 lakhs but does By Commanders Works Engineers.
not exceed Rs. 30 lakhs,
(iii) Exceeds Rs. 30 lakhs but By Comd CEs/Zonal CEs
does not exceed Rs. 1 crore
(iv) Full Powers. By the Engineer-in Chief/DGW
(b) Agreements or memoranda of terms
for giving bulk supply of electric
or water to non-military
consumers and for giving sewage
for treatment . and disposal of
outside bodies when the annual
recovery in each case.
(i) does not exceed 5 lakhs, By Garrison Engineer
(ii) exceeds Rs. 5 lakhs but does By Commander Works Engineers.
not exceed Rs. 30 lakhs,
(iii) exceeds Rs. 30 lakhs but By Comd CEs/Zonal CEs
does not exceed Rs. 1 crore.
(iv) Full Powers. By the Engineer-in Chief/DGW
5. Agreements entered into in By the Engineer-in Chief/DGW
India with civilian mechanics and
others for a specified period of
service in the Military Engineer
Services.

1. Item 4 (a) & (b) amended vide GOI, MOD No. 44650/E2 (PPC)/1240/D (Works)
12-05-2000
K– Contracts and Instruments relating to Cantonments:–
2. Leases of houses appropriated by By the Officer Commanding the
Government under the provisions Station.
of the Cantonments
(House Accommodation) Act
1923.
4. Agreements for private connections By the Garrison Engineer, Sub-
to water supply systems in Divisional Officer if he is an Assistant
cantonments under the control of Executive Engineer in-charge of an
the Military Engineer Services or Independent Sub Division, or a Public
the Public Works Department. Works Department Divisional Officer
L– Agreements relating to the leases of land and the purchase or sale
of Immovable properly (land and buildings) : –
1. Agreements for the purchase or By the Defence Estates Officers.
sale of immovable property on
behalf of the Army, Navy or Air
Force.
2. Agreements for the sale of By the Estates Officer, provided the
immovable property which was assets are sold for retention in situ: by
later on acquired on behalf of the the Military Engineer Services if the
Armed Forces and subsequently assets only are surplus and, the land is
became surplus to Defence to be retained.
requirements.
3. Agreements for leasing of land By the Military Engineer Service when
or the sale of Defence Ministry’s not in occupation by a Unit, the Officer
assets created during the War on Commanding the Unit or Officer
hired, requisitioned or acquired Commanding the station when the land
land not being land or other is under occupation and is to be leased
immovable property entrusted to out.
the management of the Defence
Estates Officer.
P– Contracts and other Instruments
relating to advances for the
purchase of motor cars. motor
cycles and houses or for building
houses: –
In the case of advances granted to
the members of the Armed Forces
including civilians paid out of
Defence Services Estimates: –
(a) In the case of Army
formations–
(i) In the case of Army Headquarters By the Chief Administrative officer or
and inter-Services organisations the Assistant Chief Administrative
Delhi/New Delhi; Officer, Ministry of Defence.
 389
(vi) in the case of MES formation. By-Chief Engineers of Commands,
Addl Chief Engineers when specially
authorised by Chief Engineers and
Commanders Works Engineers.

(vii) in the case of Engineer Centres By Commanders of Engineer

Groups/Commanders Engineers.
(viii) in the case of College of By Commandants of the CME.
Military Engineering
XXX–Not withstanding any thing here in before contained, any
contract or assurance of property relating to any matter whatsoever may be
executed by the Secretary or the Additional Secretary or a Joint Secretary
or where there is no Additional Secretary or a Joint Secretary a Deputy
Secretary to the Central Government in the appropriate Ministry.
Notes: (1) The above powers are subject to the rules laid down in
these Regulations & Pay & Allowances Regulations.
(2) Agreements of an Unusual nature with private individuals
should invariably be referred to the CDA concerned for scrutiny
from a financial point of view. Such agreements can only be
executed by the authorities mentioned in Rule XXX of the
Notification.

APPENDIX N
(See para 844)

THE EXTENSION OF MAINS AND THE MAKING OF SERVICE

CONNECTION TO NON-MILITARY BUILDINGS

Water Supply

1. The extension of MES water mains in any military station other

than in a cantonment station to serve private buildings or premises with
water for domestic and/or non-domestic purposes will be governed by the
following conditions: —

(a) For the purposes of this rule the following definitions shall
apply:-
A ‘service connection’ is a Pipe or line supplying one and only one
building, premises or consumer. A ‘distributor’ is a pipe or line
supplying more than one service connection.
 390

(b) For an extension of the MES mains to serve two or more

buildings the Military authorities will pay the whole cost of the
distributor provided that the Comdr Area/Div/Indep Sub Area is
satisfied that such extension is desirable and economically justified
and that funds are immediately available, otherwise the
owner/occupier of the buildings or premises to be connected will
be required to pay the whole or such part of the cost of the
distributor as the Comdr Area/Div/Indep sub Area may determine.
The military share of the expenditure (if undertaken) will be found
from the appropriation for minor works. The owner/occupier is not
entitled to any refund of expenditure incurred by him if military
funds subsequently become available.
(c) For a service connection the owner/occupier of the building
or premises will pay the whole cost.
(d) The amount to be charged to the owner/occupier shall be
the actual cost of labour and materials (and of any special
establishment and special tools and plant required) plus
departmental, charges leviable under the rules (Table H)
(e) The owner/occupier will also be called upon to pay a
connection fee which will include the cost of providing and
installing a suitable meter and stop valve.
(f) Notwithstanding that all or part of the cost of the distributor
has been borne by the owner/occupier, the whole of it including the
meters will become the property of and will be maintained by
MES. The MES will not, however, remove the pipes so long as
they are required to supply water to the buildings, premises or land
in respect of which they were laid, unless special reasons arise
which, in the opinion of the Comdr Area/Div/Indep Sub Area,
render their removal necessary.
(g) Application for an extension of a distributor or for a service
connection will be made to’ the GE in the first instance by the
owner/occupier concerned on IAFW-2310. In the case of a service
connection the GE will, if he concurs, obtain the approval of the
Commander Area/Div/Indep Sub Area through the Station
Commander. In the case of an extension of a distributor the GE
will, if he concurs, forward a report to the CWE (copy to the
Station Commander) giving the following particular:–
(i) The estimated cost of extension,
(ii) Estimated consumption in the various buildings,
(iii) Estimated revenue,
 391

(iv) Whether the buildings or premises to be served are

likely to be permanently occupied,
(v) Whether the distributor is likely to serve other
buildings at a later date,
(vi) Whether the distributor is likely to assist in meeting
any Military requirements either now or at a later date.
(vii) Whether the necessary water is available, and
whether the existing supply pipes affected are capable of
supplying the additional demand without alterations and
without undue effect on the supply to other buildings.
(viii) An explanatory site plan showing the proposed
layout.

2. The CWE will make his recommendations and obtain the orders of
the Commander Area/Div/Indep Sub Area, Each case will be considered
on its merit.

3. The extension of MES mains to serve private buildings or premises in

a cantonment station and its environs is governed by Chapter XIII of the
Cantonments Act (Act II) of 1924. Two cases arise: –
(a) Where the MES officer in charge of the supply is functioning
as the ‘officer’ see’ Section 233 (i) of the Cantonments Act
(Act II) of 1924 and where the Cantonment Board is not
receiving a bulk supply of water from the MES under Section
234-A of the Act:-
(i)The conditions in para I will apply to all such extensions
whether for supply of water for domestic or non-domestic
purposes.
(ii)Whenever possible the extension of MES mains in a
cantonment station, for whatever purpose, to serve private
buildings or premises-i.e. buildings not being military
buildings as defined in Appx O-should be made through the
intermediary of a metered supply in bulk to the Cantonment
Board.
(b) Where the MES officer in charge of the supply is not
functioning as the ‘officer’: –
(i) The extension of MES mains to serve private buildings and
premises with water for domestic purposes is not permitted.
(ii)The extension of MES mains to serve buildings or premises
with water for non-domestic purposes will seldom be
 392
undertaken but when done will be governed by the
conditions in para 1 above.

Civil Departments

4. The extension of MES mains in order to give supply of water to a

Central or State Government department is governed by the conditions
laid down for private consumers in paras 1 to 3 above. Electric Supply

5. The extension of MES electricity mains to serve private buildings in

any military station is governed by the rules laid down for die extension of
water mains in non-cantonment stations (see para 1), with the following
additions:-
(a) The Military authorities will not pay for more than 100 feet of
service line and this cost will only be met by them when the
service line is not the property of the owner/occupier.
(b) The definition of a ‘consumer-’-is given in Section 2 (c) of the
Indian Electricity Act; the Government of India represented by the
MES is the ‘licensee’.
(c) Reference sub-para (h) of para I above, the connected loads of
the various consumers and the estimated peak will be included in
the report.
(d) For extension of MES electricity mains to buildings and
premises of a department of the Central Government , see para
846.

Temporary Electric and Water Connections

6. Temporary electric and water connections may be sanctioned by

Station Commanders in special cases, viz., on religious, social and medical
grounds, for a period not exceeding 15 days.

7. The procedure governing the sanction for such temporary

connections and the recovery of charges therefore will be as under–
(a) Application will be made in the first instance by the consumer
to the Garrison Engineer who will endorse a certificate to the effect
that the electric energy/water can be made available without
detriment to the normal requirements and forward the application
to the Station Commander for approval.
 393
(b) The consumer will be responsible to get the entire work
including the service line, carried out by a licensed contractor to
the satisfaction of the Garrison Engineer.
(c) Connection will be given and the meter installed by the MES.
(d) A connection fee for Rs. 3 will be charged for every
connection. The meter rent will be 50 Paisa per day.
(e) A deposit to cover the charges for anticipated consumption,
connection fee, meter rent, etc. will be recovered in advance.
(f) Charges for electrical/water consumption will be calculated at
the all India rate, or the all in cost rate, whichever is higher.
(g) An agreement will be executed with the consumer by the
Garrison Engineer on IAFW-2351.

APPENDIX O
(See Chapter IX and XI)
RULES FOR LEVY OF CHARGES FOR WATER AND
ELECTRICITY, ETC.

General

1. For the purpose of this Appendix a ‘military building’ is one

owned, hired, leased, appropriated or used by the Ministry of Defence.

2. Wherever practicable all paying consumers (military or civilian)

occupying or using military buildings (under the control of the MES)
provided with water or electricity, which is neither supplied from an MES
installation nor obtained by the MES under a bulk supply agreement with
a supply company or other supplying agency, will deal direct with and pay
the bills of the supply company or other supplying agency for water or
electricity so consumed. Such category of paying consumers as may be
entitled to any concessional rates as laid down by the Government of India
from time to time may claim reimbursement of any excess charges thus
paid from the CDA concerned.
1
3. When MES is the supplying agency, all paying consumers (Military
and Civilians) paid from Defence Service Estimates and Civil Estimates
will be billed for water and electricity consumed by them at All India Flat

1 Substituted vide CS No 85/X/89.

 394
Rates fixed specifically for them by Government of India from time
to time. Private consumers like contractors, other Civilian consumers
living in Cantonment area or outside Cantonment, installations and
workshop will be billed at rates based on the All India Flat Rate as
applicable to these categories. All the rates will be fixed by the
Government of India and are subject to revision from time to time.
Consumers i.e. service officer entitled to any concessional rates will be
charged at those rates. Recoveries will be effected as detailed in Chapter
IX.

Bulk Supplies

4. Terms of supply and recovery rate for bulk supplies of water or

electricity will be governed by the agreement in each case (see paras 845
and 846).

Supply for Defence Services

5. The proforma rate to be charged for water supplied from an MES

installation to other MES installations or workshops be the total working
cost (pumping, supply and distribution) and ‘on cost’ only per 1000
gallons supplied as shown on the Annual Return of the installation for the
previous year.
In the case of electricity the proforma debit for the whole of the energy
consumed (including that used for lighting and ventilation purposes on the
premises will be taken at the cost per unit supplied as shown for ‘entitled
power’ purposes in the last all-India costing sheet prepared by the E-in-C.
This rate will remain in force from the date of its communication by the
E-in-C until new rates are promulgated.

6. The proforma debit for water and electricity supplied through the
agency of the MES to other Army manufacturing and quasi-commercial
concerns (see para 687) will be at the MES all-India flat rate.

7. For adjustment of charges for supplies made from MES Army

installation to the Navy and the Air Force and vice versa, see para 686.

Water

8. In a cantonment station with an MES distributed supply, where a

water-tax is levied by the cantonment Board and recoveries are effected by
the Board from private consumers (see para 712) all water consumed in
 395

excess of the amount allowed in return for the water-tax will be charged
for at the all-India water recovery rate. Where no water-tax is levied the
entire consumption will be charged for at the all-India rate. The Return of
Recoveries submitted by the MES, to the Board will, however, be priced
at the all-India rate in either case.

9. When the all-India water recovery rate is levied on a consumer no

water tax which may be levied by a supplying agency on the MES will be
passed on to the consumer.

10. For non-domestic water supplied by the MES the paying

consumers will be charged at the all-India flat rate. The billing and
recovery of charges will be done in the same way as for domestic water.

Electricity
1
11.The rates for distributed (metered) supplies, whether generated by the
MES or obtained in bulk from outside, as published by the Government of
India and promulgated in Army Instruction from time to time. The current
rates had come into force wef 01 Sep 94. For the purpose of charges
supplies are divided into four classes–
Class A
(a) For illumination which includes a supply to any apparatus
or plant used for the ultimate production of illumination in any
form, e.g. optical lanterns, motor generators for cinema projectors,
etc.;
(b) For ventilation, which includes a supply to any apparatus or
plant used for the ultimate purpose of ventilation or air
conditioning e.g. punicha motors and non-industrial fans;
(c) For small domestic and other electrical consuming devices
(e.g. electric irons and radio apparatus), which can safely be
connected to a non-power circuit without risk of injury to wiring
and fittings, etc.

1 Substituted vide CS No 85/X/89.

 396

Class B
For power purposes during the normal hours of supply (see para
833) including a supply to refrigeration, heating and small domestic and
other electrical consuming devices not classified in A above, when a
separate power circuits has been provided: also to fans, blowers, etc. used
for industrial purposes.

Class C
For power purposes as defined in B above restricted to MES
generating installations and to certain hours laid down by the CWE, which
shall not in any case include the period of peak load on the installation.

Class D

For street lighting.

12. In the case of small connections of consumers whose total monthly

consumption is likely to be less than Rs. 10 in value, flat rates will be
charged per month subject to no expense being incurred from military
funds in giving the connection and to the consumer undertaking that
payment will be made monthly in advance. The rates are given in
Annexure A.

Hiring of Fans

13. If available, fans may be hired to paying consumers, (military or

civilian) paid from Defence Services Estimates, and for military buildings
used as cinemas (see para 19 Quarters and Rents), at rates laid down in
para 6 of Annexure A.

The conditions of hire are laid down in IAFW-2216 and will be

binding on the hirer. Fans will not be purchased or held specifically for
issue on hire.
Charging of Batteries
14. (a)Privately-owned secondary batteries may be charged at MES
electric supply stations, at the discretion of the CE. This discretion
will also cover the limitation of this concession to any particular
personnel and to any particular days for charging.
 397

(b) Although every reasonable precaution will be taken, the

military authorities will not be responsible of any loss or damage
which may occur to private batteries while in their charge.
(c) Rates are laid down in Annexure A.
(d) A simple account, which will be subject to periodical
inspection by Local Audit Officers, will be kept by the officer-in-
charge showing the following—
(i) Rank and name of battery owner,
(ii) Amount paid,
(iii) Date of payment
(iv) Date of payment into treasury or credit in departmental
revenue. (Fees collected need not be paid into the treasury
until a sum of Rs. 20 or over has accumulated).
(e) All receipts will be credited to Revenue and treated in the
manner laid down in para 686.
(f) If any repairs or maintenance are carried out, these will be
charged for at the actual net cost of labour and meterials plus
departmental charges (see Table H).

ANNEXURE A TO APPENDIX O
Rates for recovery of charges for water, electricity, etc.
Water
1
1. All India Flat Rate for water shall be as fixed by the Government
of India from time to time. The current rates are operative wef 01
December, 1998.
2. The following charges will be levied for work carried out at the
request of the consumer :
(a) Installation and repair Cost plus departmental charges.
(b) Connection fee Ditto.
(c) Testing meter (to be refunded in
the case of an MES meter proved
to be incorrect beyond 5 percent) Rs. 5
(d) Reconnection after disconnection or
turning off for non-payment of bills
or infringement of rules. Rs. 10
(e) Reconnection-after disconnection
owing to vacation of building,
premises or land Rs. 2
1 Substituted vide CS No 85/X/89.
 398

Only (c) will be levied in respect of a military building as defined

in para 1 of Appx O unless the work is necessitated by an infringement of
the rules in IAFW-2309.
Electricity
1
Electricity circle rates (reference Para 11 of Appendix ‘O’) shall
be “As fixed by the Government of India from time to time.
ELECTRICITY CHARGES (wef 1-12-98)
Category Rates
(a) For Service Personnel and To be charged at the prevailing rates of
Defence Civilians residing in recovery by local State electricity
Cantonments/ Military Areas boards/electric supplying agencies i.e.
Rates at which general public living in
adjoining colonies is being charged by
State electricity board/ electric supplying
Agencies
(b) Civilians (other than Defence
civilians’) domestic consumers -do-

(c) Private consumers like contractors To be charged at all in cost rate of the
and other installations and Preceding year.
workshop, Commercial
consumers, Cantonment Boards
and other bulk consumers.

The rates applicable at a particular station will be obtained by MES

in writing from State electricity board/electric supplying agencies and will
be taken as authenticated. MES will ensure to obtain subsequent changes
in rates if any from time to time.
Charges for electricity (light and fan) from service officer will be
recovered at half and for power, charges will be recovered at full rates, as
mentioned above, as per existing rules laid down vide Govt of India,
Ministry of Defence letter No. l(5)/95/D (Q & C) dated 16 Jan 1997.
Water Charges (wef 1-12-98)

1. Amended vide Cs No 85/X/89

 399

Water Charges (W.e.f. 1-12-98)

(a) For service personnel and Defence Rs. 4.00 per thousand litres.
Civilians residing in Cantonments/
Military Areas
(b) Civilians (other than Defence Rs. 6.00 per thousand litres or all in-cost
civilians) Domestic consumers rate of preceding year whichever is
lower.
(c) Private consumers like contractors All in cost rate of the Preceding year.
and other installations and
workshop, Commercial consumers,
Cantonment Boards and other bulk
consumers.
Charges for water from service officers will be recovered at half the above
all India flat rates in terms of the existing instructions laid down vide Govt
of India. MOD letter No. l(5)/95/D (Q & C) dated 16 Jan 1997.

Appendix P
DRDO WORKS
General

1. All engineer services for Defence Research Development

Organisation will be carried out in accordance with the procedure laid
down in these regulations. Procedure specific to DRDO are given below.

2. Provision of residential and office accommodation will be based

on Scales of accommodation approved by Govt of India from time to
time. Technical, storage and other facilities on as required basis will be
approved by the CFA.
Power of DRDO Authorities for MES Works

3. Power of DRDO authorities to accept necessity and accord

administrative approval to works services are laid down under the
delegation of Financial Powers in the Department of Defence and
Ministry of Defence (Finance) issued under office order No.
01/2002/D(Coord) of Govt of India, Ministry of Defence dated 16 Sep
02 as amended form time to time.
 400

Responsibility for works services

4. (a) MES as construction Agency

(i) Carrying out of all major works and its

connected services as assigned by the DRDO authorities.
(ii) Carrying out of all minor works, special repairs
and maintenance Services in respect of assets which are on
the charge of MES.

(b) R&D construction Establishment

(i) Carrying out of those major works including

connected services which are specifically assigned by
DRDO authorities.
(iii) Carrying out of furniture works including for the
projects constructed by MES as may be assigned by
DRDO authorities.

Works Procedure relating to MES

5. Demand for original works will be initiated by the concerned

Directors of the lab. Special repairs can be initiated by users as well as
MES authorities. Reece cum siting. Board for the work costing above
Rs. 10.00 lakhs will be ordered by Chief Executive (CW&E). Rep of
respective CE will attend the board and approximate estimates will be
prepared and attached alongwith board proceedings.

6. All the AEs above Rs 50.00 lakhs will be prepared by Chief

Engineer (R&D) and scrutinized at Dte of civil Works and Estates R&D
HQ. AEs upto Rs 50.00 lakhs will be prepared by GE (I) (R&D) and
scrutinized by Chief Engineer (R&D). AEs upto 15.00 lakhs will be
prepared by respective GEs and forward direct to R&D HQ. In case of
AGE (I), AEs upto Rs5.00 lakhs will be prepared and scrutinised at
AGE (I) level whereas AEs from 5 to 50.00 lakhs will be prepared by
AGE (I) and scrutinized by Chief Engineer (R&D). Only minor works
will be sanctioned by Directors of respective labs. DG R&D will
exercise power of sanction equivalent of Chief of Army Staff or
equivalent.
 401

Works Procedure relating to RDCE

7. Works Procedure relating to R&D construction Establishment

(RDCE-WP1999) has been given under Govt of India, Ministry
of Defence letter No Admin/87/116/DWP/RD-29/1957/D(R&D) dated
28 May 1999 as amended from time to time. Provisions contained in
RDCE WP -1999 are being followed for all works being executed by the
Chief Construction Engineers R&D.

Re-appropriation of Buildings

8. Temporary re-appropriation of building without cost belonging to

DRDO authorities may be sanctioned by Director of respective
Laboratory. Permanent re-appropriation entailing alterations and cost upto
Rs 10.00 lakhs may be sanctioned by DG (R&D) and above Rs 10.00
lakhs may be sanctioned by Govt of India.

Forecast Estimate/Budget Estimate (FE/BE)

9. MES will be responsible for preparation of FE/BE for those works,
which are executed by them. Demand will be prepared by MES on the
prescribed forms and submitted to DG (R&D) by 10 Oct.
Allotment of Funds
10. Funds will be allotted by DRDO HQ to CEs (R&D) who in turn
will further distribute for allotment to GEs (I) and AGE (I) directly.
11. All communications relating to demands, surrenders & re-
appropriation and allotment of funds will be addressed direct by CEs to
DG (R&D) and vice versa.
Transfer of Funds
12. The DG (R&D) may carry out transfer within the budget provision
for expenditure in land and works under Minor Head 111 works and Major
Head 2080 R&D works procedure.
 402

Copy of GOI, MOD No. 87966/E3W (PPC)/1056/DOII/D

(W – I ) dt 02-07-2004.
SUB : NORMS OF EXPENDITURE FOR MAINTENANACE OF
GOVT BUILDINGS BY MES

PART I
PLINTH AREA RATES FOR CIVIL ENGINEERING MAINT
S Category Service Annual Special repairs
No. charge Repair
Rs/Sqm Rs/Sqm
Age Age Age 40
0-20 21-40 yrs above
Rs/Sqm
1 2 3 4 5 6 7
(a) Residential Bldg
(i) Single/Md OR/JCOs Qrs 29.24 19.02 12.10 20.08 27.20
and ancillaries
(ii) Single/Md offrs Qrs other 29.24 19.02 12.10 20.08 27.20
than residence of GOC
(iii) OR/JCOs Messes 38.08 24.74 12.10 22.08 22.20
(iv) Offrs Messes, Inspection 45.48 30.00 12.57 20.95 28.53
Bungalows, Institutes &
residence of GOC (Div Area,
Corps and Command) &
Equivalent offrs of services.
(b) Non Residential Bldgs
(i) Office Bldgs (any type 33.32 21.81 20.95 34.71 48.61
except in sub pare (ii) below)
storage accn (Any type)
wksps/garages and tech accn
except in sub para (ii) below
etc
(ii) Office accn (Adm block 45.48 30.00 13.23 20.95 29.53
only of Fmn HQrs down to
Sub Area and equivalent in
other services trg accn of cat
‘A’ Est of Army and
corresponding institutions of
Navy/AF/R&D and Tech accn
of R & D Laboratries.
(iii) MI Rooms and Hospitals 83.30 84.61 32.19 53.60 74.95

Notes— (a) The above plinth area rates do not cover expenditure on
conservancy charges.
 403

(b) In respect of accn of Andaman & Nicobar group of islands

and for hilly area, the plinth area rates prescribed above will be
increased by 50% for residential and 25% for non-residential
buildings.
(c) These modified plinth area rates for normal repairs and
special repairs will be in super session of the Min of Def letter No.
87966/E2 (WPC)/1103/DO-fI(D (W-I) dated 30 Jul 98,and letter
No 87966/E2W (PPC)/1500/D(W-1) dated 05 Nov 98. Scales
prescribed for items other than normal repairs to internal electrical
installations in buildings, in Govt letter of No. 13(37)/72/
D (works-I) dated 10 April 1975 will continue to be operative.
(d) The plinth area rates of Annual repairs of Civil Engineering
maintenance for high rise buildings located in Coastal areas in
respect of following categories of buildings will be enhanced as
under-
Residential buildings
(i) Single/Married OR/JCOs Qrs and ancillaries From Rs. To Rs
29.50 per sqm 40.10 per sqm.
(ii) Single/married officers other than residences From Rs. To Rs
29.50 per sqm 40.10 per sqm.

PART II
PLINTH AREA RATES FOR CIVIL ENGINEERING MAINT
S No. Category of buildings Rates in Rs per sqm for day
to day service, Repairs and
maint
Concentr Scattered Group
ated
Group
1 2 3 4
RESIDENTIAL BUILDINGS
1. Single/Md OR/JCOs Qrs and ancillaries 15.43 19.02
2. Single/Md offrs Qrs other than 19.02 21.95
residence of GOC
3. OR/JCOs Messes 25.14 -
4. Offrs Messes, Inspection Bungalows, 25.14 -
Institutes & residence of GOC (Div
Area, Corps and Command) &
Equivalent offrs of services.
 404

1 2 3 4
NON RESIDENTIAL BUILDNGS
(i) Office Buildings (Any type except in 21.95 25.14
sub pare (ii) below) storage accn (Any
type), Wksps,garages and Tech accn
except in sub para (ii) below etc
(ii) Office accn (Adm block only of 25.14 -
Fmn HQrs down to Sub Area and
equivalent in other services trg accn of
cat ‘A’ Est of Army and corresponding
institutions of Navy/AF/R&D and Tech
accn of R & D Laboratories.

(iii) MI Rooms and Hospitals 50. 27 -

NOTES – (a) These plinth area rates do not cover expenditure on maint
and running of air-conditioners installations, lifts, pumps and sub stations.
Funds will be provided for these service on actual requirements.
(b) In respect of accn situated at altitudes more than 5,000 ft
and accn at Andaman &.Nicobar group of Islands the Plinth area rates
prescribed above will be increased by 10%.
(c) These modified plinth area rates for normal repair end
special repairs will be in super session of the Ministry of Defence letter
No. 87966/E 2 (WPC)/1103/DO-IIID (W-I) dt 30 Jul 98 and letter No
87966/E2W (PPC)/1500/D(W-1) dated 05 Nov 98, scales prescribed for
items other than normal repairs to internal electrical installation in
buildings, in Govt letter No. 13 (39)/12/D/(Works-l) dt 10 Apr 1975 will
continue to be operative. Maint grant for perimeter and external lighting
shall be demanded as on required basis as included in M & O estimates.
(d) The above norms do not include the replacement cost of
bulbs and tubes, funds for which will be demanded separately at 2
replacement per annum.
(e) The plinth area rates of electrical Engineering maintenance
for high rise buildings located in coastal areas in respect of following
Categories of buildings will be enhanced as under-Residential Buildings
(i) Single/Married ORs/JCOs Qrs and ancillaries From Rs. To Rs
13.20 per sqm. 17.56 per sqm.
(ii) Single/married officers Qrs other than From Rs. To Rs
residences of GOG 16.30 per sqm 21.68 per sqm.
 405

2. It has been decided that no norms should be prescribed for special

repairs (Electrical) and that estimates shall be prepared for each set of
building individually and sanction obtained after a survey has been
conducted on annual basis.

3. The actual maintenance expenditure will be restricted to allotment

made by Govt.

4. This issues with the concurrence of Ministry of Defence (Finance)

vide their UQ No. 783/F/W-II of 23 Jun 2004.
 INDEX
A
Paras
AAOGE–
Duties …………………………………………… 64
Reconciliation of Construction Accounts by …… 533

Acceptance of Necessity–
Defined ………………………………………….. 127
Powers…………………………………………… 127, Table A

Accidents –
Reports of serious accidents, unusual occurrences,
irregularities, etc ……………………………….. 30

Accommodation–
Allotment ………………………………………. 623
Handing / taking over ………………………….. 626-630
Hiring …………………………………………... 613-619
Occupation / vacation Returns ………………… 631, 632
Scales laid down in Barrack Synopsis…………. 323

Accounts–
Allocation of vouchers ………………………. 522
Cash assignment ……………………………… 535, 569
Cash Book …………………………………….. 543, 544, 717
Charges included in departmental charges … 559, 570, Table H
Closing of, on completion /abandonment of work……. 376-379
Construction ……………………………….. 521, 531-533,563, Appx. L
Cost ………………………………………… 901 -920
Delegation of powers to sign ………………. 76-79
Deposits ……………………………………. 581 -585
Deposit Works ……………………………… 563-567
Establishment ……………………………… 547-560
Financial-responsibility of DAD. ………….. 7, 521
Furniture …………………………………… 666-671
Imprest …………………………………….. 536-541
Inter-departmental adjustments……………. 525, 526
Powers to sign …………………………….. 75, Appx, M
Public Fund ………………………………… 542-569
 407
Paras

Rectification of errors ……………………….. 523

Reopening of ………………………………. 523
Stores ……………………………………….. 758-783
Tools and Plant ……………………………… 269-272
Transfer Entries……………………………… 527, 528
Works ……………………………………….. 521-528

Accountant, Unit [AAOGE] – See “Unit Accountant”

Acquisition –
Estimates to include cost of………………….. 133
Of immovable property …………………….. 132
Responsibility for ………………………. …. 135-137

Acts–
Cantonprfents Act (II) of 1924 ……………… 47, 251, 327
Cinematograph Act of 1952 ………………… 638
Government Buildings Act of 1899……... …. 327
Indian Electricity Act of 1910 …………. …. 875
Workmen’s Compensation Act of 1923 … …. 96, 262, 307

Additions and Alterations –

To buildings, when allowed ……………… … 215
To works of defence, by whom sanctioned …. 287

Administrative Approval –
Concurrence of departments and services to be
obtained prior to …………………………….. 150
Defined ……………………………………… 127
For Agency Services ………………………… 301
For Minor Works……………………………. 143
For Special Repairs …………………………. 144
For Works of defence ……………………… 287
How and to whom conveyed ………………. 138
Not necessary for maintenance heads (excluding
special repairs) and General Charges ……….. 145
Permissible excess over ……………………. 193
Powers to accord …………………………… Table A
 408
Paras
Paras

Services to be treated individually/grouped for…….. 131

To be recorded in Register of Approvals ………….. 139
To supplementary estimates ………………………. 140
When combined with Acceptance of Necessity…… 151
When lapses ………………………………………. 142

Administrative Control–
General principles…………………………………. 127-137

Administrative Inspections –
Purpose………………………………………….. 71, 72

Administrative Planning—
Responsibility …………………………………. 322
Scope …………………………………………… 321

Advances—
Pay and Travelling Allowances ………………. 575
Register of MES. ……………………………… 280
To contractors ………………………………….. 478-485
Transactions charged to MES. …………………. 279-281
Unadjusted balance requires provisions of funds…… 281

Advertisement—
Tenders ……………………………………………. 417

Aerials Wireless —
Rules for erection …………………………………. 831

Agency Services —
Departmental charges. ……………………………. 302, 310-313
Execution ………………………………………… 4, 301-304

Agreements
Authorities empowered to execute …………......... 75, Appx. M
For outside supplies of electric energy or water….. 841, 842, 849

Aid to Civil Power -

Execution of Engineer services for the Armed Forces……. 5
 409

Paras
Air Conditioning Plant-
Maintenance and operation ……………………. …. 254, 882

Airfields -
Inspection of runways and connected accommodation…….. 73

Air Force Works —

Departmental charges,……………………………. 214, 559, Table H
Powers of Air Force authorities …………………. 3, Table A, Appx, G
Powers of CAS to transfer funds. ……………….. Appx, G
Rules of procedure ……………………………… 3,211, 220,Appx, G

All-in-Cost-
Of installations ………………………………….. 902

All-in-Unit Cost-
Of installations ………………………………..... 912

Allotment of Funds
For special Repairs …………………………….. 186
Not be made after 15 Nov. except as specified… 180
Surrender of ……………………………………. 182
To each service ………………………………… 181
Transfer of ……………………………………… 189-192

Allowance—
Daily…………………………………………… 9
Travelling ……………………………………… 9

Alterations—
In printed conditions of contract ……………… 393
To buildings at private expense………………… 215
To buildings etc. necessitated by technical reasons….. 124
To works of defence, by whom sanctioned ……… 287

Amendments—
To capital cost of buildings ……………………. 228, 381, 684
To capital cost of E/M installations……………. 260, 906
To contracts …………………………………… 440-442
 410

Paras

To Record plans…………………………….. 380, 385

To Register of Buildings …………………… 381-383

Appointments—
Civilian Personnel ………………………….. 87-90

Appropriations —
Administered by MES authorities ………….. 185
For Minor Works ………………………….. 184
Lump Sum ………………………………….. 185
Register of ………………………………….. 187
Transfer of ………………………………….. 189-192
Appx. F, G
Approximate Estimates —
Definition and purpose ……………………… 331
Excess over Indication of Cost …………….. 129
Items of special work ……………………… 129
Rules for preparation and checking ……….. 129, 130, 331-334
To include cost of acquiring immovable property…. .. 133
To include initial compensation and first year’s
rent of land hired for temporary accommodation…….. 134

Arbitration —
Payment of awards ………………………………….. 474

Arboriculture—
Responsibility for planting and maintenance……….. 245

Army Ordnance and Clothing Factories- See “Ordnance Factories.”

Assessment—
Of rent …………………………………………….. 683

Assistant Garrison Engineer—

Duties ……………………………………………… 44

Assistant Surveyor of Works

Duties ……………………………………………… 40, 370, 371
 411

Paras
Attachment
Of payments due to contractors …………………. 486, 487

Auction —
Of Buildings, procedure for ……………………… 164-169
Of surplus furniture, procedure for ………………. 672, 821
Of surplus stores and T& P, procedure for………. 818-826

Auctioneers —
Appointment of ………………………………… 165, 403
Commission ……………………………………. 262, 826
Security deposit by ……………………………… 503 A

Audit -
Check of bills …………………………………. 471, 472 569-573
Objections on minor excesses………………….. 196

Audit Charges —
Included in departmental charges………………. 559, 560, Table H

Auster Strips —
Maintenance …………………………. ………. 249

Authorised Works—
Defined ………………………………. ………. 122

Barrack and Hospital Furniture See “Furniture”

Barrack and Hospital Schedules —

Scale and reserves of furniture Jaid down in………. 648, 652

Barrack and Store officer—

Duties …………………………………………….. 41, 49

Barrack Damages —
Assessment and recovery ……………………….. 633-635
 412

Paras
Barrack Synopsis—
Scales of accommodation, water and electricity laid down in….. 323, 831

Batteries -
Charging …………………………………… Appx, O

Bicycles—
For offices, scales of ……………………….. 118
When classed as contingent charges……….. 267
When classed as T & P……………………. 264

Bills -
Audit after payment……………………….. 471, 472, 569 573
In deposit ………………………………… 475
Industrial personnel ……………………….. 550, 551
Of contractors, preparation of ……………. . 460-469
Of quantities, security classification and examination of …. 430
Preaudit by CDA. …………………………. 471, 569
Pre-audit by UA …………………………… 471, 472, 569,571, 572
Procedure for payment ……………………. 474-476
Rent, Electric and Water …………………… 682
Technical check ……………………………. 470, 472, 473, 570

Boilers -
Maintenance and operation ………………… 257

Bonds —
Indemnity …………………………………… 490
Security, of contractors …………………….. 498
Security, of establishments ……………….. 102-107

Bonus —
Payment to contractors ……………………… 477

Books —
Contractor’s Order…………………………… 368, 369
 413
Paras
Paras

Maintained in MES Offices ……………….. 17, Appx A

Measurement……………………………….. 372, 373
Periodical Services measurement ………….. 230
Plant Record ……………………………….. 260
Purchase of books, newspapers and periodicals……. Table B

Boundary Pillars
Cost of erection. …………………………….. 133, 252
Maintenance ………………………………. 249, 252
Responsibility for erection …………………… 136, 252

Budget—
Classification Heads………………………….. 177, 213 Appx. C

Buildings -
Acquisition and relinquishment. ……………… 132, 133, 135-137
Act, Government applicability’ to MES …….. 327
Additions and alterations at private expense….. 215
Allotment …………………………………….. 623
Alterations necessitated by technical reasons…. 124
Amendments to capital cost ………………….. 228, 381, 684
Care of vacant…………………………………. 262, 636
Demolition and disposal …………………….. 157-173 430 Table A
Fire precautions ……………………. 637, 853
Grouping for purposes of special repairs …….. 226
Handing and taking over to/from allot tees…… 626-630
Hiring ………………………………………… 613-619
Insurance …………………………………….. 637
Maintenance ……………………………….. 225-234
Occupation / Vacation Returns ……………. 631, 632
Periodical Inspections ………………………. 73
Reappropriation ……………………………. 155, 156
Reconstruction ………………………………. 123, 227
Record plans ………………………………. 380, 385
Register of ………………………………….. 173, 380-384
Renewals ……………………………………. 226, 227
Reserve price for buildings to be demolished……. 166, 167
Sale of ………………………………………. 161, 403
Sale proceeds from demolition of ……….. ….. 828
 414

Paras

Scales and designs……………………………. 323-327

Taking over sites an …………………………. 349-352
Taxes on military ……………………………. 644
Transfer to other departments ………………. 175
Used as places of worship ………………. … 156

C
Camping Grounds —
Maintenance ……………………………….. 249

Camps —
Equipment for …………………………… 264
Surplus …………………………………. 157

Cantonments —
Roads outside ………………………….. 240

Cantonments Act—
Applicability to MES. ………………….. 47, 251, 327

Cantonment Board—
Duties of GE as Executive Engineer …… .. 47
Sale of salvage and scrap to ……………… 813

Cantonment Sanitations and Drainage—

Responsibility for ………………………… 251

Capital Assets -
Major Works which do not create ……….. 221

Capital Charges of E/M. Installations -

Particulars of ……………………………. 903-907

Capital Cost-
Minor changes to be disregarded ………… 228
Of buildings, amendments to ……………. 228, 381, 684
Of E/M installations, amendments to……. 260, 904
 415

Paras
Cash Assignment -
Rules …………………………………….. 535, 569

Cash Book-
Upkeep ………………………………….. 543, 544, 717

Cashier -
Duties of a clerk employed as ………………… 63
Duties of a JCO, WO or OR employed as…….. 63

Cash Receipts -
By whom realised ………………………. 715
Collected through DAD………………. … 7
Issue of receipts for cash or payments into treasury…….. 716
Receivable Orders issued for ……………. 714
Recorded in Cash Book ………………. 717
When collected in cash …………………. 715, 718
When credited to imprest………………… 541

Casual Personnel -
Preparation of Bills……………………….. 547, 550
Preparation of Casual Labour Roll ………. 549
Rules for employment ………………….. 89, 94
Central Civil Services Conduct Rules Applicability to MES. 101

Certificate -
Completion ……………………………. 375
Demolition …………………………… 172
No Demand ………………………….. 513, 514

Charges -
Capital ……………………………….. See “Capital charges”
Compiled to Deposits ………………… 581
Departmental …………………………. 302, 310-313 Table H
For electric energy and electrical appliances..687,704,707,912,916 App O
For furniture issued on hire……….. 687, 699-701
For printing and stationary and binding…… 115
For rent ………………………………….. 687, 691 -696
For water ………………………… 687, 709-712,912-914, 916 Appx. O
 416
Appx. O

Paras

For water and electric energy, how adjusted……. 686, 687

For water and electric energy, waiving of………. 685
Incidence of departmental ……………………… 559, 560
Law ……………………………………………. Sec “Law”
Not debitable to works ………………………… 256

Cheques -
For payment to contractors ………………….. 574
Issued by DAD………………………………… 7, 542, 569

Chief Engineer -
Duties …………………………………………. 22, 31, Table D

Chief Technical Examiner -

Examination of bills by ………………………. 473
Examination of BQ by ………………………. 430

Chowkidars -
For care of vacant buildings …………………. 262

Cinema -
Exhibition in military buildings ……………… 638
Fire precautions and insurance ………………. 637

Cinematograph Act -
Applicability to exhibitions in military buildings…… 638

Civil Account Code -

Applicability to MES. …………………… …… 9

Civil Department - See “Departments.”

Civil Service Regulation -

Civilians are subject to ………………………. 94

Civilian Administrative Officer -

Duties ………………………………………. 42
 417

Paras

Civilian Establishment— “See Establishment”

Classification -
Budget heads ……………………………… 177, 213, Appx. C
Contractors ………………………………… 503
Losses ……………………………………… 591, 592
Maintenance services ……………………… 121
Original work ……………………………… 121, 122
Roads ……………………………………… See “Roads”
Tools and Plant …………………………….. 264

Classification, Control and Appeal Rules -

Applicability to Civilians in Defence Services….. 87, 90, 101

Clerk -
Employed as a cashier, duties …………….. …. 63
In an engineer office, duties ………………. … 62

Closing Accounts -
Adjustments to be made on ……………….. …. 378
Of works, on completion/abandonment ………. 376-379

Cold Storage Installation -

Maintenance and operation ………………. … 254, 882

Commander Works Engineers -

Duties ………………………………………. 34-38, Table E

Commencement of Work -
Without estimate or appropriation ……….. 14, 15

Commission -
Auctioneers ………………………………. 262, 826

Compensation -
For non bonafide tenders, recovery of …… 511
From contractors, recovery and waiving of…. 494
 418

Paras

Terminal ……………………………….. 619

To contractors …………………………… 477
To workmen ……………………………. 95, 262, 307

Completion Certificate -
To contractor on completion of Work ….. 375

Completion Report -
How and when rendered………………….. 379
Office of record …………………………. 379

Comptroller and Auditor General -

Rules subject to approval of ……………… 9

Conservancy And Drainage in Cantonments -

Responsibility for ………………………… 251

Construction -
Of structures at private expense ………….. 216
Plant ……………………………………… 264

Construction Accounts -
Defined …………………………………… 521
For Deposit Works ………………………. 563, 565
Preparation of Abstracts and Expenditure Returns…. 532
Reconciliation by AAOGE (UA) ……… 533
Recording of advances to contractors in …. 485
Rules for maintenance ……………………. 521, 531-533,563, Appx. L
To be compared with Contractor’s Ledger on closing
of accounts………………………………….. 378
Transfer entries …………………………… 527, 528

Contingent Charges -
Classification ……………………………… 114
Payment from imprest …………………… 114

Contracts -
Alteration in printed conditions …………. 393
Amendments ……………………………… 440-442
 419

Paras

Amount of work to be included ………… . 395

And deeds, execution of …………………. 75, Appx. M
Based on contractor’s design………………. 420, 427
Deviations on ……………………………. 435-438
Documents, disposal of …………………. 429
For specific jobs …………………………. 403, 502
For the Appointment of Auctioneers for Disposal of Surplus Buildings 403
For transport of machinery ………………. 359
Forms ……………………………………. 393, 403
Handling Stores of any Description ………. 403, 442
Involving uncertain liability ………………. 394
Item Rate ………………………………….. 403
List of …………………………………… 399
Lump Sum ……………………………….... 403-408, 420
Manual MES. …………………………… 391
Measurement………………………………. 403
On behalf of a minor ……………………… 396
Percentage Rate …………………………… 403, 414
Piecework …………………………………. 403, 442, 502
Powers of acceptance ……………………. 428, Table B
Responsibility for correctness ……………. 400
Single Tender …………………………….. 432
Star (non-Schedule) Rates …………………. 439
Supply of Materials or Furniture ………….. 403, 442
Term ………………………………………. 362,403,409-413,500-501
To be allotted index letters and serial numbers 398
With partnership firm ……………………… 397

Contractors -
Adjudicated insolvent ……………………… 439
Advances to ………………………………. 478-485
Attachment of payments due to …………. 486, 487
Classification of registered ……………….. 503
Categorisation on basis of liability for earnest money and security 497
Death, consequence of ……………………. 396, 490
Default, completion of works on ………… 484
Eligibility to tender ………………………. 419, 500
In patnership…………………………….. 397, 488
 420

Paras

Issue of stores to…………………………. 444,451, 453

Issue of Tools and Plant to.............................. 447, 452, 453
Labour ............................................................ 353, 482
Ledger, recording of advances ....................... 485
Ledger, rules for maintenance ....................... 491-493
Ledger, to be compared with construction accounts 378
List of approved MES .............................. 497-499
Not on the list of approved MES............... 497, 499
Order Book ................................................... 398, 369
Orders for work ............................................ 360-363
Over-issue of stores to ................................. 449-451
Payment of bonus or, compensation to ....... 477
Powers to appoint agents and attorneys....... 397
Preparation of bills for work done by ......... 460-469
Presence at opening of tenders..................... 422
Recovery of compensation from ................. 494, 511
Recovery of overpayments to .................... 476
Security Deposits ....................................... 497-518
Water supply to .......................................... 454-457

Control -
Administrative ........................................... 127-175
Aims and method ...................................... 12, 13
Financial ................................................... 176-197
Technical .................................................. 199, 200

Controller of Defence Accounts -

Advances imprest ..................................... 538
Audit bills ................................................. 471, 472, 569
Furnishes information and advice to CE./ CWE 8
Issues cheques for payment ...................... 7, 542, 569

Cost Accounts -
MES installations ................................. 901-916

Costed Schedule of Works -

How prepared .......................................... 203
May be sanctioned for projects or sub projects 204
To be sanctioned before tenders are issued /accepted 202, 428
 421

Paras
Courts Decree -
Payment in pursuance of ............................. 454, 486, 488

Curtailment / Abandonment of Work -

Accounts to be completed immediately on…… 377

D
Daily Allowance -
Governed by Travel Regulations ............... 94

Daily 1abour Rate -

Collection of data ...................................... 32
Fixation of maximum and minimum scales 345

Deeds and Contracts -

Authorities empowered to execute .......... 75, Appx. M

Defences -
Annual report on structural fitness and encroachments 286
Approval to sites ..................................... 291
Approval to works .................................. 287
Constructed by a local administration .... 288
Estimates ................................................ 289
Incidence of cost of maintenance ........... 249, 287
Inspection during construction ............... 290.

Defence Accounts Department -

Responsibility of .................................... 7, 521

Delegations of Powers – See “Powers”

Demands
For original works ................................. 146-154
For repairs ............................................ 232-234
For stores for works, responsibility for 354
Rules for Preparation of Schedule of 197, Appx. B
BDEFG
Demand Register -
Responsibility for maintenance……… 233
Scrutiny of entries ............................... 234
 422

Paras
Demolition -
And sale of buildings, etc, procedure for 157-173
Authority competent to sanction. 161, 162 Table A
By departmental labour 170
Certificate ............................................ 172
Disposal of buildings for..................... 159, 403
Disposal of materials, salvage and scrap obtained from 781
Sale proceeds from demolition of buildings 828
Statement............................................. 161

Departments -
Supply of water and electricity to other 845, 846
Works by other.................................... 293-298
Works for other ................................. 4, 301-304

Departmental Charges -
Levied by MES-adjustment of ............ 559, 566
Levied by other departments—adjustment of 560
On Agency Services.............................. 302, 310 Table H
On Deposit Works ........................ 310-312 Table H
On works for Navy, Air Force, Farms and Factories ........ 214, 559Table H
Reduction/Remission ........................... 312
Works exempted from the levy of ......... Table H

Deposits -
Accounts ................................................. 581 -585
Auctioneer’s Security .............................. 503 A
Charges compiled to .............................. 581
Contractor’s bills held in ......................... 475
Contractor’s Security ............................... 497-518
Establishments Security ........................... 102-107
Register of Securities ............................... 518, 585

Deposit Works -
Accounting procedure .............................. 563-567
Departmental charges............................... 310-313 Table H
Execution of .............................. 4, 305-309
Law charges ............................................ 307
Powers to authorise execution of ............ 306
 423

Paras
Depreciation -
Losses due to ........................................... 603
Rates for E/M installations, and workshops 904
Rates for T & P on hire........................... 943, Table H

Deputy Chief Engineers

Duties ...................................................... 31

Deputy Commander Works Engineers -

Duties ....................................................... 39

Deviations -
From approved scales................................. 323
In furniture designs ................................... 649
Involving excess over allotment................ 365
On contracts, procedure for ...................... 435-438
Prescribed form for ordering .................... 363
To be avoided by careful planning and design 364

Directly Employed Labour -

Demolition by ............................................ 170
Rules governing employment ................... 341-345

Discharge -
From service ............................................... 90

Discipline -
Civilian personnel ...................................... 101

Disinfectors -
Maintenance and operation ....................... 257, 873
Responsibility for provision and erection 873

Disposal of -
Buildings and lands ..................................... 158
Buildings, appointment of auctioneers 165, 403
Buildings for demolition and site clearance 159, 164, 165
Contract documents..................................... 429
Furniture ..................................................... 672, 673
Grass and other usufructs ........................... 688
 424

Paras

Mechanical Transport ................................ 960

Plant and Machinery ................................. 929
Surplus furniture/ stores in building to be disposed of 160
Disposal of Stores and T & P Acceptance of bids below MRP....... 821
Adjustment of credits ................................. 827
By auction, procedure for .......................... 818-826
By whom carried out ................................. 817
Declaration for ........................................... 815, 816
Fixation of MRP ........................................ 820
Rules .......................................................... 808-828
Unserviceable............................................. 812

Districts -
Boundaries ................................................. 24
Formation of ............................................. 26

Divisions -
Boundaries.................................................. 24
Formation of .............................................. 26

Divisional Stock -
Fixation of items and quantities ................. 727, 728
Issues of stores from ................................. 760, 792, 793
Rules ......................................................... 726-729, 760,766, 792
Scope ........................................................ 726
Stock Book Rates ..................................... 763-766
Stores Overheads Estimate ...................... 761, 762
Sub-stocks for out station sub-divisions 729

Draftsman -
Duties ....................................................... 60

Drains -
Maintenance ............................................. 249, 251

Drainage and Sanitation in Cantonments -

Responsibility for .................................... 251
 425

Paras
Drawing Scientific and Measuring Instruments -

Categorised as T & P ............................... 264

Source of supply ..................................... 111

Drivers -
Of vehicles, plant and machinery, pay of 277

Duties of -
AAO ......................................................... 64
Assistant Garrison Engineer ..................... 44, 370, 371
Assistant Surveyor of Works ................... 40, 370, 371
Barrack/Stores officer .............................. 41, 49
Cashier ..................................................... 63
Chief Engineer......................................... 22, 31, Table D
Civilian Administrative Officer .............. 42
Clerk ....................................................... 62
Commander Works Engineers ............... 34-38, Table E
Defence Accounts Department............... 7, 521
Deputy Chief Engineer .......................... 31
Deputy Commander Works Engineers 39
Draftsman .............................................. 60
E/M Officer............................................ 48
Engineer Executive ................................ 30, 72, 73
Garrison Engineer.................................. 43, 47, 370, 371
Table F Inspector of Machinery ........... 33
Senior Barrack/Stores Officer ............... 41
Storekeeper............................................ 61
SDO in charge of independent sub-division 46, 370, 371
Sub-Divisional Officer............................. 45, 52. 370, 371
Superintendent Clerical .......................... 57
Superintendent Grade I .......................... 52-54, 370, 371
Superintendent Grade II ........................ 58
Superintendent Surveyor of Works 32
Supervisor Grades I & II ........................ 55, 58
Surveyor of Works ................................. 40, 370, 371
Surveyor’s Assistant Grade I ................. 56
Surveyor’s Assistant Grade II................. 59
Unit Accountant .................................... 64
 426

E
Paras
Earnest Money -
Appropriated towards security ............... 499
Exemption from payment....................... 502
Prescribed forms for deposit................... 506
Refund .................................................... 511-518
Rules for recovery ................................... 497-518

Electricity -
Adjustment of charges ............................ 686, 687
Extension of mains ................................. 844, Appx. N
Internal supply system, repairs to .......... 225
Outside supplies .................................... 841-843, 857, 858
Perimeter and external lighting hours of supply 836
Prevention of wastage ............................ 838
Regulating the supply of ........................ 833-836,838, 839
Return of Recoveries .............................. 682
Rules and rates for levy of charges......... 687, 704-707,912-916,Appx.O
Rules for supply .................................. 831-848,857-860, 875
Supply from municipalities etc................ 254
Supplies from ordnance Factories ................... 840
Waiving of charges ........................................ . 685

E/M Officers -
Duties .............................................................. 33, 48

E/M Services -
All-in cost-how fixed ....................................... 902
All-in unit cost-how fixed ............................... 912
Annual Returns (electrical, water and ice) 901
Boilers ............................................................. 257
Capital charges ............................................... 903-907
Cold storage and air-conditioning .................. 882
Cost accounts of installations......................... 901-916
Depreciation .................................................. 904
Disinfectors ................................................... 257, 873
Electric energy and water supplied by ordnance Factories 840
Electric and water supplies to Central Government departments 845, 846
Expenditure on maintenance and operation 249, 254-260,840, 908-911
External and perimeter lighting, maintenance 249
 427

Paras

Ice installations ............................................... 879-881

Incidence of cost of and responsibility for 254, 865-874
Installations.................................................. 879, 880, 882,885, 886
Industrial Plant-defined.................................. 867
Internal electrical installation at unit/private expense 859
On costs-how fixed ....................................... 911
Outside supplies, rules governing .................. 841-843, 849
Payments for supplies .................................... 254, 843, 854
Petrol and fuel oil storage installations ......... 872
Petty repairs .................................................. 258
Prevention of wastage of electric energy & water 838
Recovery rates of electricity, water and ice 912-916
Renewals.......................................................... 259, 260, 905,906
Repairs to internal .......................................... 225
Reserves ...................................................... 264
Sewage disposal installations ..................... 357, 883, 884
Supply of electricity-rules governing ........ 831-848, 857-860, 875
Supply of water-rules governing ............. 831-856
Water and electric supplies to non-military connections
and private buildings .................................. 844-846, 856,860, Appx. N
Workshops........................................... See “Workshops

Encroachment -
On civil or railway lands etc. ...................... 149

Engineer Appreciation -
When prepared ........................................... 148

Engineer Executive -
General duties............................................. 30, 72, 73

Engineer In Chief -
Appoints civilian personnel to Class III and IV Services 87, 88
Approves designs and checks estimates prepared by CE 334, Table B
Approves formation of Divisions/Sub-Divisions 26
Concurs in the grant of a license by a local Government for
supply of electricity in military stations 875
Controls ESDs .......................................... 27
 428

Paras
Decides classification of work shops to be
maintained under Sub-Head C .................. 886
Delegates powers to his Staff Officers Table B
Enhances/restricts powers of a CE Table B
Exercises technical control of all Works Services 199
Fixes establishment for CEs officers 88
Fixes ‘on costs’ percentage ....................... 911
Fixes overhead percentage for work done in workshops 889, Appx. K
Fixes rate of depreciation of E/M plant, etc. 904
Functions of ............................................... 21
Issues standard line plans of buildings ........ 325
Issues Technical Instructions ..................... 16, 138
Lays down rules for preparation of estimates 334
May reduce or remit departmental charges on Deposit Works
costing up to Rs. 2,000 ...................... 312
May vary designs of furniture ......................... 649
Orders duty moves of personnel ..................... Table L
Powers for purchase of books, news papers and Periodicals Table B
Powers of technical sanction, entering into contracts etc Table B
Sanctions advances to contractors ................... 483

Engineer Parks -
Accounting procedure ........................................ 758
Issues ................................................................ 792
Payment rates ..................................................... 801
Stock—scope and by whom controlled ............. 724

Engineer Services -
Demands for ..................................................... 146
For other departments ....................................... 4, 301-304
For public bodies or private persons ................ 4, 305-309
Schedule of Demands ....................................... 197, Appx. B
Scope................................................................ 1

Engineer Stores Depots -

Accounting procedure...................................... 758
Powers of OC .................................................. Table B
Stocks—scope and by whom controlled.......... 27, 722, 723
 429

Paras
Engineer Units -
Instructional machinery for .............................. 874
Transfer of surplus T & P to ........................... 937

E-in-C’s Stocks
Declaration for disposal................................... 815, 816
Issues to Army Units and Establishments ...... 786-790
Issues to MES ................................................. 791
Payment rates ............................................... 801
Scope .............................................................. 722, 723

Equipment -
Camp .............................................................. 264
Fire-fighting.................................................... 264
Inspection Houses .......................................... 264
Miscellaneous................................................. 264
Mobilisation ................................................... 73, 651
Office.............................................................. 110-113, 264

Errors -
In accounts ..................................................... 523
In tenders. ...................................................... 423

Establishment -
Accounts........................................................ 547-560
Appointments................................................ 87-90
Basic.............................................................. 81, Table C
Casual Personnel .......................................... 89
Classification of Civilian Personnel ............ 85-87
Discipline .................................................... 101
Fees and Honoraria ..................................... 97
Field Service Liability ................................ 91
Incidence of cost......................................... 553-558
Leave........................................................... 89, 94
Medical Attendance .................................. 94
Military Personnel .................................... 82, 83
Oil allowance ............................................ 98
Overtime pay............................................. 95
Pay and allowances.................................... 94
Pension and gratuity ................................. 94
 430

Paras

Provision in estimates for special.............. 311, 332

Security Deposits...................................... 102-107
Service Records ........................................ 92
Temporary Personnel ............................... 88
Workmen’s Compensation Act ................ 96

Establishment Charges -
Included in departmental charges.............. 559-560, Table H

Estimates -
Approximate.............................................. 129, 143, 331-333
Excesses and Savings................................ 10, 129, 193-196
For maintenance and operation of installations 908-911
For works of defence ................................ 289
Indication of cost ...................................... 143, 330
Provision for special establishment and T & P. 311, 332
Revised ........................................................... 141, 195
Rough cost...................................................... 128, 329
Rules for preparation and checking .............. 129, 130, 328-335
Stores Overheads .......................................... 761, 762
Supplementary ............................................. 140, 194

Excesses -
Deviations involving excess over allotment 365
Over estimates............................................. 129,193-196

Execution of Works by -
Contract....................................................... See “Contracts”
Directly employed labour........................... 329, 341 -345
Local bodies .............................................. 296-298
MES as agency services ............................ 4, 301-304
MES as deposit works ............................. 305-309
Military labour ......................................... 339, 340
Other departments ................................... 293-295, Appx. J

Expenditure -
Control ..................................................... 179
In fructuous .............................................. 377, 607
Return...................................................... 532
 431

Paras

Schemes for reduction on maintenance 36

Expense Stores -
Rules........................................................ 779, 780, 876

External and Perimeter Lighting -

Maintenance............................................. 249

Factories - See “Ordnance Factories”

Farms -
Departmental charges for works ............ 214, Table H
Works for................................................. Appx. D

Fees and Honoraria -

Rules ....................................................... 97

Financial Account -
Compilation by DAD ............................. 7, 521

Financial Control -
General principles..................................................... 176-187

Financial Regulations -
Applicability to MES............................................... 9

Fire Precautions -
Fire-fighting equipments.......................................... 264
Fire hydrants .......................................................... 853
In cinemas .............................................................. 637

Forms -
Deviation................................................................ 363
Of contracts used in the MES................................ 393, 403
Of security for contractors.................................... 505, 506
Of security for establishment................................ 103
Requisition............................................................ 373
 432

Paras
Funds -
Administered by MES authorities.......................... 185
Allotment to each service...................................... 181
For deposit works ................................................. 307
For Railway works ............................................... Appx. J
For works executed by other agencies.................. 178
Lapsing of ........................................................... 181
Not to be allotted after 15 Nov, except as specified Surrender of 180
Surrender of.......................................................... 182
Transfer of ........................................................... 189-192
Appx, F,G
Furniture -
Accounting .......................................................... 666-671
Alterations to designs.......................................... 649
Annual Return..................................................... 667
Annual verification.............................................. 670
Carriage of........................................................... 663
Contract for supply ........................................... 403, 442
Deficiencies - Issue of articles in lieu................ 659
Disposal............................................................. 160, 672, 673
Free gifts by Red Cross or other societies ........ 650, 666
Hiring............................................... 656-661, 687, 699-701
Incidence of rest-initial supply ........................ 654
Incidence of cost-repairs and renewals ............ 246, 654
In hired buildings, rent for............................... 262
Inspection Houses............................................ 264
Issues on loan.................................................... 664
Issues to officer’s quarters................................ 658
Issues to units................................................... 657
Maintenance..................................................... 665
Mobilization equipment of General Hospitals 651
Office................................................................ 264
Provision by units of deficiencies.................... 655
Quarterly inspections...................................... 73
Rate list........................................................... 669
Renewals......................................................... 246, 654
Reserve price for surplus............................... 672, 621
Reserves maintained within each Division 652
Scales and reserves laid down in Barrack andHospital Schedules 648, 652
 433

Paras

Surplus, disposal of........................................ 662, 672, 673

Surplus or obsolete, hiring of......................... 660, 661
Surplus, transfer of ....................................... 662
Transfer within the MES............................... 656

G
Gardens -
Maintenance.................................................. 249, 253
Responsibility for upkeep............................. 253
Supply of water............................................ 253

Garrison Engineer -
Duties .......................................................... 30, 43, 72, 73 Table F
Executive Engineer of a Cantonment Board 47

General Charges -
Classification ................................................ 261, 262, 642
Payments ...................................................... 643-645

GOC-in-C-
Accords approval to abandonment of military roads in cantonments 239
Accords approval to opening and closing of roads 237
Powers for sanctioning execution of deposit works 306
Powers for transfer of funds .............. 189

Government Buildings Act -

Applicability to MES....................................... 327

Government of India -
Approve acquisition, exchange or relinquishment
of immovable property 132
Approve classification of a civil road as ‘road of
military importance’.............................................. 241
Approve classification of roads as military ......... 238
Approve grant of bonus or compensation to
contractors outside the terms of contract.............. 477
Approve hiring of properties in certain cases....... 615
Approve scales and general dimensions of furniture 648, 649
Approve scales of accommodation and outline specifications 323, 325
 434

Paras

Approve transfer of property .................................... 175

Grass And Other Usufructs -

Disposal...................................................................... 688

Gratuity -
For civilian personnel ............................................... 94

Graves -
Exempted from levy of departmental charges.......... Table H

Handing and Taking Over of -

Buildings........................................................... 351, 352, 626-630
Charge.................................................................... 65-67

Hiring -
Furniture-rules and rates........................ 658-661, 687,699-701
Lands and buildings................................................ 134, 613-619
Mechanical transport ........................................... 947

Tools and Plant -

rules and rates..................... 447, 452 453,939-943, Table H

Hot Weather Establishments -

Classed as contingent charges............................. 114

Housing And Sanitation -

For workmen employed on projects ................... 353

Hydrants -
For fire protection ............................................... 853

Ice Installations- See “Installations”

Imprest -
Contingent charges met from .............................. 114
For CEs and Cs WE ............................................ 538
 435

Paras

For officers holding cash assignments................. 536

For outstation superintendents............................ 537, 573
Rules governing 536-539

Indian Electricity Act -

Licenses................................................................ 875

Indication of Cost -
Definition and purpose....................................... 330
Permissible excess over...................................... 129
Preparation and checking................................... 128, 148, 334

Industrial Personnel -
Preparation of bills.............................................. 550, 551

In fructuous Expenditure -
Regularisation.................................................... 377,607

Inspections -
Administrative.................................................... 71, 72
Defences............................................................. 286, 290
Mobilisation equipment for General Hospitals 73
Periodical........................................................... 73
Works in progress............................................. 367

Inspection Houses -
Furniture and equipment................................... 264
Rules................................................................. 47

Inspector of Engineer Machinery -

Duties............................................................... 33

Installations -
All-in cost-how fixed........................................ 902
All-in unit cost-how fixed................................ 912
Annual Return (electrical, water and ice......... 901
Capital charges................................................ 903-907
Cold storage and air-conditioning................... 882
Cost accounts.................................................. 901-916
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Paras

Depreciation.................................................... 904
Electrical.......................................................... 857-860, 875
Expenditure on maintenance and operation 249, 254-260
of E/M............................................................ 840, 908-911
Expense stores............................................... 780, 876
Ice.................................................................. 879-881
Incidence of cost and responsibility for. 865-874, 879, 880, 882, 885, 886
Internal electrical provision at unit/private expense 859
‘On costs’-how fixed...................................... 911
Petrol and Fuel Oil storage............................ 872
Petty repairs ................................................... 258
Renewals to E/M............................................. 259, 260, 905, 906
Sewage disposal.............................................. 883, 884
Spare parts...................................................... 876
Telephones..................................................... 117
Tools and Plant permanently required for one 266, 877
Water supply................................................... 849-856
Workshops..................................................... 885-896

Instructional Machinery -
For Engineer units............................................. 874

Instructions -
Technical........................................................... 16

Insurance of -
Buildings........................................................... 637
Stores................................................................ 755

Item Rate Contracts -

Scope................................................................ 403

L
Labour -
Contractor’s..................................................... 353, 482
Directly employed.......................................... 341-345
Military......................................................... 231, 340
Rates.............................................................. 32, 345
Report............................................................ 549
 437

Paras

Roll, Casual................................................... 549

Land -
Acquisition and relinquishment..................... 132, 133, 135,137
Disposal of surplus......................................... 158
Encroachment on civil or railway.................. 149
Erection of boundary pillars.......................... 133, 136, 252
Hiring ........................................................... 134, 613-619

Lapsing of -
Administrative approval ................................ 142
Unspent balance of funds, after close of the year 181

Law -
Incidence of charges ........................................ 114, 262, 307
Of contract ...................................................... 391
Of evidence...................................................... 391

Leases -
Authorities empowered to execute.................... 75, Appx. M

Leave -
Civilian personnel............................................. 89, 94

Ledgers - see “Records”

Liabilities -
To be cleared in next financial year................... 183

List -
Furniture Rate................................................... 669
Of approved MES contractors.......................... 497-499
Of Articles of Barrack & Hospital Furniture of MES Supply 649
Of contracts.................................................... 399
Of records...................................................... 17, Appx. A

Loan of -
Furniture for bonafide military use....................... 664
Stores.................................................................... 788,789,791
 438

Paras
Local Bodies, Other Departments, etc. -
Execution of works by.................................... 293-298
Execution of works for........................................ 4,301,305

Losses -
Classification ........................................................ 591, 92
Depreciation and wastage..................................... 603
Immovable property ............................................ 589
In fructuous expenditure...................................... 607
Powers of write-off............................................. Table B
Procedure for regularisation .............................. 594-607
Public money ..................................................... 588
Stock verification............................................... 599-602
Transit................................................................ 593

Lump Sum Appropriations -

For minor works................................................. 184
Made to Divisions/Sub-divisions under detailed
heads of expenditure.......................................... 185

Lump Sum Contracts -

Based on BQ...................................................... 405,406
Based on drawings and specifications................ 405,403,420
Based on pre-priced schedule............................ 507, 407
For Sale of Buildings, Demolition, Removal and
Clearance of Site............................................... 403
Scope................................................................ 403, 404

M
Machinery -
Earth shifting...................................................... 264
Instructional for Engineer units......................... 874
Portable............................................................. 264
Road-making..................................................... 264
Special contracts for transport of .................... 359

Mains Electricity and Water Supply -

Rules governing the extension of.................... 844, Appx. N
Maintenance and Operation of Installations…. see “Installations”
 439

Paras
Maintenance of -
Auster Strips..................................................... 249
Boundary Pillars............................................... 249, 252
Buildings........................................................... 225-234
Camping Grounds............................................ 249
Defences........................................................... 249, 287
Drains............................................................... 249, 251
Fencing............................................................. 249
Furniture............................................... 665
Gardens................................................ 249, 253
Parade and Sports Grounds................. 249
Perimeter and external lighting............ 249
Plant and machinery............................ 931-935
Ranges................................................. 249, 250
Roads................................................... 236, 240-242
Tools and Plant.................................... 277
Transport............................................. 277, 950-956
Traverses............................................. 249

Maintenance Services -
Administrative approval not necessary 145
Brief Scope ......................................... 1
Classification....................................... 121
Execution by Unit labour.................. 231, 340
Procedure for execution...................... 232-234
Schemes for reduction in expenditure 36

Major Works -
Defined............................................... 121
Procurement and accounting of stores 730, 732 768-778
Surplus stores.................................... 775-778
Which do not create capital assets 221

Mails -
Employment..................................... 253

Manufacture -
Defined............................................... 886
Operations undertaken by MES........ 885
 440

Paras
Materials -
Contract for supply ............................. 403, 442

Materials Account-
Rules....................................................... 769-778
To be cleared before closing of Accounts 378

Measurement Books -
Basis of all accounts of measured work. 373
Contain rules for measurements................ 372
For Periodical Services............................. 230
Need not be used for certain services........... 373
Register of ................................................... 374

Measurements -
By whom taken............................................. 370
Of important services taken by officers........ 370
Proportion checked by GE or an officer authorised by him 371
Responsibility for accuracy........................... 371
Test Check by SW or ASW........................... 371

Mechanical Transport-
Categorised as T & P..................................... 264
Disposal.......................................................... 960
Governed by rules for Service vehicles......... 947
Issue on hire................................................... 947
Maintenance, repairs and running expenses 277, 950-956
Procurement.................................................. 948-949
Scales............................................................ 268, 946, Table J
Spares........................................................... 957-959
Transfer........................................................ 946

Medical Attendance-
Civilian personnel......................................... 94, 353
Contractor’s labour....................................... 353

Memorandum of Terms -
For out side supplies or electric energy or water 841, 842, Appx. M
 441

Paras
MES Advances -
Responsibility for entering transactions under this Head 281
Transactions compiled to................................. 279-281

Military Farms - See “Farms”

Military Labour -
Employment on works services .................... 340

Military Lands and Cantonments -

Responsibility for acquisition etc. of lands and buildings 135

Military Lands Manual -

Rules for acquisition etc, of lands and buildings 135
Rules regarding construction on military lands at
private expense............................................... 216

Military Personnel -
Postings and transfers..................................... 82, 83

Military Roads- See “Roads”

Military Stations -
Roads outside................................................. 240

Military Training-
Affording opportunities to military personnel 37

Minimum reserve Price- See “Reserve Price”

Minor Works -
Defined.............................................................. 121
Estimates.......................................................... 128, 143
Lump sum appropriations................................. 184
Procurement and accounting of stores............. 731, 767
Register of ....................................................... 154, 233

Miscellaneous Equipment-
Accounting.......................................................... 267
Classification...................................................... 264
 442

Paras
Miscellaneous Services -
Agency Services................................................. 301-304
Departmental charges on................................... 310-313
Deposit Works.................................................. 305-309

Mobilisation Equipment of General Hospitals -

Inspection ........................................................... 73
Storage by MES................................................. 651

Motor Cars and Motor Cycles -

Advances for purchase..................................... Appx. M

Moves -
On duty within Indian Limits........................... 82,-83,93, Table L
Of military personnel ...................................... 82, 83

Municipalities-
Payment for works carried out by ................. 296-298
Procedure for works carried out by.................... 296-298

Municipal Taxes -
On MES personnel............................................. 114
On military buildings......................................... 644

Muster Rolls -
Rules for preparation......................................... 547, 548

N
Naval Works -
Departmental charges.......................................... 214, 559 Table H
Powers of CNS to transfer funds....................... Appx. F
Powers of Naval authorities............................. 3, Appx. F. Table A
Rules of procedure.................................. 3,211, 220 Appx. F

Newspapers, Books and Periodicals -

Powers to purchase Table B

No-Demand Certificate -
When Rendered................................................... 513, 514
 443

Paras
None-Schedule Rates -
Powers to fix ..................................................... 439

O
Office -
Bicycles................................................................ 118
Equipment........................................................... 110-113
Furniture............................................................. 264, 267
Telephones.......................................................... 117

On Costs -
Term defined and how fixed................................ 911

Operational Works- See “Works”

Operation and Maintenance of Installations – See “Installations”

Orders For Work-

Placed on contractors........................................... 360-363
Term contracts..................................................... 362

Ordinary Repairs -
Classified.................................................... 121

Ordnance Factories -
Adjustment of cost of electric energy and water supplied by 840
Responsibility for regulating supply of electric energy and water 839
Rules for admission..................................... 350
Rules of procedure for works........................ 211, Appx. E

Original Works -
Classified...................................................... 121, 122
Defined......................................................... 123
Demands for ............................................... 146-154
Scope........................................................... 1
Special repairs treated as............................. 125

Outline General Specifications -

Issued by E-in-C........................................... 325
Modified to suit local requirements............... 325
 444

Paras
Overpayments to Contractors -
Recovery of.................................................... 476

Overtime Pay -
Rules.............................................................. 95

P
Parade Grounds -
Maintenance.................................................... 249

Pay-
Advances.......................................................... 575
Overtime.......................................................... 95
Rules................................................................. 88, 94, 345

Payments -
Cheques demanded from CDA........................ 569
For Railway sidings........................................ 645, Appx. J
From Cash Assignment.................................. 569
From Imprest.................................................... 436-538, 573
From Public Funds Account.............................. 542, 569
In tribal districts .............................................. 574
Involving legal issues....................................... 486-490
Of advances of pay and travelling allowances 575
Of advances to contractors.............................. 478-485
Of arbitration awards...................................... 474
Of bills.......................................................... 474-476
Of bonus/compensation to contractors........ 477
Of Court’s decrees....................................... 474, 486, 488
Of unpaid wages........................................... 552
On running account...................................... 479, 480
Over payments to contractors...................... 476
Overtime pay............................................... 95
Superintendents/Supervisors authorised to make 577
To be made in presence of officers.............. 577
To contractors by cheques........................... 574
To municipalities etc, for the supply of water and electricity 254, 843, 854
To other departments, local bodies etc. for works
executed by them........................................... 296-298
Without pre-audit............................................ 573
 445

Paras
Pensionary Charges -
Included in departmental charges.................. 559, 560, Table H

Pensions -
Governed by CSR......................................... 94

Percentage Rate Contracts -

When used..................................................... 403, 414

Percentage -
Overhead-for stock book rates................... 763
Overhead-for work done in workshops..... 889, Appx, K

Perimeter and External Lighting -

Maintenance.................................................. 249

Periodical Inspections -
Described...................................................... 73

Periodicals, Books and Newspapers -

Powers to purchase........................................ Table B

Periodical Services -
Defined......................................................... 229
Measurement Books................................. 230
Normal intervals and permissible variations 229 Table G

Permissible Excess -
On administrative approval.......................... 193
On indication of cost.................................... 129

Personnel -
Bill Industrial................................................ 550, 551
Casual........................................................... 89, 94
Classification of civilian............................... 85-87
Incidence of cost.......................................... 553-558
Military........................................................ 82-83
Temporary................................................... 88
 446

Paras
Phases of a Project -
Separate administrative approval for............ 131

Piecework Contracts -
Earnest money............................................. 502
Scope........................................................... 403, 442

Pillars -
Boundary................................. See “Boundary Pillars”

Planning -
Deviations to be avoided by careful ........... 364
Phases of administrative and technical....... 321, 322

Plans -
Layout ........................................................ 148, 149
Of buildings—standard line....................... 325
Record........................................................ See “Record Plans”
Site.............................................................. 349

Plant -
Construction.............................................. 264
Industrial.................................................... 867
Record Book............................................. 260

Plant and Machinery -

Disposal .................................................... 929
Division of repair responsibility between MES and EME 931, 932
incidence of cost................................................. 926-928
Maintenance.................................................. 931-935
Procurement....................................................... 923
Repairs through trade..................................... 932, 934
Responsibility of MES....................................... 921
Spares................................................................ 931, 935
When declared as beyond economical repair.... 933

Platforms Railways- See “Railways works, sidings and Platforms”

Pocket Watches -
For installation employees................................. 264
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Port Trust -
Procedure for works executed by....................... 295, Appx. H

Powers -
Delegation of -To accord Technical Sanction ........................ 205
To sign accounts and other documents............... 76-79
Local purchase of stationary............................. 116
Of Air Force authorities.................................... 3, Table A
Of demolition of buildings................................. 161, 162 Table A
Of fixing star (non-schedule) rate..................... 439
Of Naval authorities.......................................... 3, Table A
Of officiating officers....................................... Table B
Of reappropriation of buildings........................ 155, 156
Of transfer of funds......................................... 189-192,Appx, F,G
To accept necessity and accord administrative approval 127, Table A
To appoint agents and attorneys........................ 397
To appoint casual personnel.............................. 89
To appoint temporary personnel........................ 87, 88
To enter into contracts, accord technical sanction,
Purchase stores, write-off losses etc...................... Table B
To purchase books, periodicals and newspapers Table B
To sign accounts and other documents.................. 75, Appx. M

Prevention of Waste -
Electric Energy and water................................... 838

Printing and Stationery Charges -

Compiled on all-India basis................................. 115

Procedure -
For disposal of stores and T & P by auction...... 818-826
For Execution of maintenance services.............. 232-234
For execution of works by other departments, local 293-298
bodies etc............................................................. Appx. H J
For local purchase of stationery........................... 116
For receiving and opening, of tenders................. 422
For regularisation of losses................................ 594-607
For technical sanction.......................................... 201-208
For transfer of charge.......................................... 65-67
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Programme of Works -
For economical employment of daily labour ....... 342
To be executed during the year............................ 153
To be ordered on Term Contract.......................... 362

Project -
Outline................................................................... 149
Phases.................................................................... 131
Splitting................................................................. 10, 131, 204
Sub-projects.......................................................... 204
When a number of services will be treated as one 131

Protected Area -
Execution of works................................................. 350

Public Fund Account -

Payments from....................................................... 542, 569

Public Money -
Losses................................................................... 588

Public Works Department -

Liaison with........................................................... 32
Procedure for works executed by.......................... 293
Provision of funds for works executed by............. 178

Purchase of -
Books, periodicals, and newspapers ..................... Table B
Buildings and lands.............................................. 132, 133,135-137
Motor cars/cycles-advance for............................. Appx. M
Stationery.............................................................. 115
Stores through DGS & D......................................... 743, 744

Quarter Master General -

Issues instructions for recce and siting boards 150
Powers for transfer of funds.............................. 189
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Quarters and Rents -
Assessment, recovery and remission of rent 683
Supply of water to gardens and employment of 253
malis…………………………………………..
Taxes on military buildings............................. 644

R
Railways -
Claims on ............................................................. 754
Procedure for works executed by........................ 295, Appx. J

Railway Works, Sidings & Platforms -

Payments for sidings............................................. 645, Appx. J
Rules for execution and maintenance..................... Appx. J

Ranges -
Maintenance and custody........................................ 249, 250

Rates -
Daily Labour............................................................ 32, 345
For directly employed labour.................................. 345
For hire of furniture.............................................. 699
For hire of Tools and Plant.................................... 452, 943, Table H
For issue of stores to contractors........................... 445
Freak...................................................................... 424
Payment rates for stores........................................ 801
Powers to fix non-schedule (star).......................... 439
Recovery rates of electricity, water and ice.......... 912-916
Rounding off......................................................... 335
Standard Schedule of ........................................... 335
Stock Book........................................................... 763-766

Rates for Water and Electric Energy -

How framed and when applicable.................... 912-916 Appx. O

Reappropriation of Buildings -
Defined................................................................. 155
Rules.................................................................... 155, 156
Used as places of worship................................... 156
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Reappropriation of Funds - See “Transfer of Funds”

Receipt Books -
Register of ........................................................ 716

Receipts -
Cash....................................................... See “Cash Receipts”
Collected through DAD..................................... 7
Issued for cash or payments into treasury......... 716
Sale proceeds from demolition of buildings...... 828
Sale proceeds of grass etc.................................. 688
Sale proceeds of stores....................................... 803, 827
Sale proceeds of Tools and Plant....................... 276

Receivable Orders -
By whom issued................................................. 714
When issued....................................................... 714

Reconnaissance -
By user.............................................................. 146
Convening of Board.......................................... 145, 150
Submission of report........................................ 148

Reconstruction of -
Buildings.......................................................... 123, 227
Roads............................................................... 123, 242

Record Plans -
Buildings........................................................... 330, 385
External Services.............................................. 385

Records -
List of ................................................................ 17 Appx. A

Recovery of Charges - See “Charges” and “Departmental charges”

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Recovery of Overpayments to Contractors - See “Overpayments to

Contractors”
Recovery of Rent -

Procedure................................................. 683

Refrigeration Plant -
Maintenance of operation........................ 254, 882

Register of Buildings -
Rules for upkeep and amendment........... 173, 380-384

Registers- See “Records”

Relinquishment -
Of immovable property ........................... 132
Responsibility for.................................... 135-137

Remission of -
Departmental charges............................... 312
Rent.......................................................... 683

Renewals -
Buildings.................................................... 226, 227
E/M............................................................ 259, 260, 905 906
Furniture................................................... 264, 654
Roads.......................................................... 242
Tools and Plant.......................................... 277

Rent-
And hire charges, how adjusted................ 686, 687
Assessment, recovery and remission........ 683, 691-696
For furniture in hired buildings................ 262
Provisional assessment prior to closing of accounts 684

Repairs -
Demands for................................................ 232-234
Ordinary...................................................... 121
Petty............................................................ 121, 258
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Special See “Special Repairs

To Plant and Machinery............................... 931-934
To Tools and Plant....................................... 277

Reports -
Accidents...................................................... 30
Completion................................................... 379
Labour........................................................... 548
Reconnaissance............................................. 148

Requisition Form-
Technical sanction to works ordered on............... 208
Uses of................................................................. 373

Reserve Price for-

Buildings, acceptance Of bids.............................. 167
Buildings to be demolished, fixation of................ 166
Surplus furniture, acceptance of bids................... 821
Surplus, furniture, fixation of ............................. 672
Surplus stores and T & P, acceptance of bids..... 821
Surplus stores and T and P, fixation of................ 820

Returns -
Annual E/M......................................................... 901
Annual Furniture................................................. 667
Annual Tools and Plant....................................... 272
Expenditure.......................................................... 532
Occupation/ Vocation.......................................... 631, 632
Of Recoveries (Electric)...................................... 682
Of Recoveries (Water)........................................ 682

Revenue and Receipts -

Cash Receipts..................................................... 714-718
Recovery of charges for electric energy and
electrical appliances........................................... 687, 704-707
Recovery of charges for furniture..................... 687, 699-701
Recovery of charges for rent............................ 687, 691-696
Recovery of charges for water.......................... 687, 709-712
Rules................................................................. 681-689
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Revised Estimates - See “Estimates”

Revision of Pay Rules -

Civilians in Defence Services............................. 94, 345

Roads -
Abandonment of military in Cantonments........ 239
Approach .......................................................... 225
Arboriculture..................................................... 245
Classification.................................................... 236, 238, 241
Hill ................................................................... 242
Maintenance.................................................... 236, 240-242
Metal Register................................................. 243
Opening and closing ....................................... 237
Outside cantonments or military stations........ 240
Reconstruction................................................. 123, 242
Register........................................................... 244
Renewals/Repairs........................................... 242

Rolls -
Casual labour.................................................... 549
Muster ............................................................. 547, 548

Rough Cost-
Purpose............................................................ 128, 146,329

Rounding off-
Rates................................................................. 335

Rules For -
According administrative approval.................. 138-145
According technical sanction............................ 201-208
Acquisition, etc. of immovable property......... 132, 133, 135-137
Advances to contractors.................................. 478-485
Air Force Works.............................................. 3, 211,220.Appx G
Assessment, recovery and remission of rent. 683
Charging of batteries........................................ Appx. O.
Construction accounts and abstracts............. 521, 531-533,563, Appx. L
Demolition of buildings..................................... 157-173
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Divisional Stock................................................ 726-729,760-766, 792

Electric supply ............................................. 831-848,857-860, 875
Entering into contracts .......................................... 391-432
Erection of wireless aerials................................... 831
Execution of engineer services for other departments 4,301-304
Extension of mains—electricity and water........... 844, Appx. N
Factory Works....................................................... 211, Appx. E
Furniture................................................................ 648-673
Hiring of lands and buildings................................. 134, 613-619
Issue of furniture on hire.......................................... 658-661
Issue of T and P on hire.................................... 447, 452, 453, 943
Levy of departmental charges............. 302, 310-312 Table H
Levy of electricity and water charges. 687,704-712,912-916, Appx. O
Naval Works.............................................................. 3, 211,220 Appx. F
Railway Works .......................................... 295 Appx. J
Revenue Receipts.............................................. 681-689
Revision of Pay................................................. 94, 345
Schedule of Demands for Engineer Services Army 197, Appx. B
Farms................................................................. Appx. D
Factories ........................................................... Appx. E
Navy .................................................................. Appx. F
Air Force............................................................ Appx. G
Security deposits................................................ 497-518
Taking over sites and buildings........................... 349-352
Taxes on military buildings................................ 644
Water supply ....................................................... 831 -856
Workshops......................................................... 885-896 Appx. K

Running Account-
Payments on ...................................................... 479, 480

S
Sale-
Of buildings ....................................................... 161, 403
Of salvage and scrap to Units/Cantonment Boards 813
Of stores............................................................ 794-803
Of Tools and Plant.............................................. 273, 274, 276
Proceeds from demolition of buildings................ 828
Proceeds of grass and other usufructs.................... 688
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Sanction -
Not be applied to carry out additional work.......... 10
Technical................................................................. 201-208, Table B
To work of advantage to the sanctioning authority 11
To works on grounds of imminent danger to buildings etc. 15
To works on grounds of urgent military necessity or medical reasons 14

Sanitation and Drainage in Cantonments -

Responsibility for................................................... 251

Sanitation and Housing-

For workmen employed on projects ......................... 353

Savings -
In estimates................................................................ 10,193,194

Scales and Design of-

Buildings, rules regarding ............................................ 323-327
Furniture, rules regarding.............................................. 648, 649

Schedule of Demands - See “Rules”

Schedule of Rates -
Rounding off rates......................................................... 335
Standard Schedule of Rates.......................................... 335
Used for preparation of estimates................................. 335

Scientific, Drawing and Measuring Instruments -

Categorised as T & P................................................... 264
Source of supply.......................................................... 111

Security Bonds-
Of contractors............................................................... 498
Of establishments........................................................ 102-107
Safe custody............................................................... 509

Security Deposits of Contractors -

Earnest money appropriated towards............................ 499
Exemption from............................................................ 502
For disposal of surplus buildings by auction.............. 503 A
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For Term Contracts................................................... 501

Mode of recovery......................................................... 508
Of deceased contractors............................................... 490
Prescribed amount ...................................................... 503, 504
Refund of .................................................................... 511-518
Release of a portion..................................................... 515, 516
Rules for recovery of earnest money and ................. 497-518
Safe custody ................................................................ 509
Transfer or reappropriation........................................... 517
When due for refund..................................................... 512

Security Deposits of Establishments -

Rules.......................................................................... 102-107

Securities -
Adjustment of variations in market value.................... 510
Prescribed forms...................................................... 103, 505, 506
Register.................................................................... 518, 585
Safe custody ............................................................. 509
Verification of soundness and pledging.................... 507

Senior Barrack/Stores Officer-

Duties................................................................. 41

Service Records -
Maintenance....................................................... 92

Services -
Agency..................................................... See “Agency Services”
Awaiting execution........................................... 152
Demands for original works............................. 146-154
Maintenance....................................... See “Maintenance Services”
Miscellaneous.............................. See “Miscellaneous Services”
Necessitated by a change of plan or policy 131
Periodical See “Periodical Services”
To be treated as one project or otherwise......... 131

Sewage Disposal Installations -

Maintenance and operation.............................. 254, 257
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Scheme............................................................. 883, 884

Sidings- See “Railway Works, Sidings and Platforms”

Site-
Disposal of buildings for demolition and clearance of 159, 164, 165
For works of defence......................................... 291
Plans forming part of contract documents.......... 349
Taking over buildings and.................................. 349-332

Siting Board -
Convening of ....................................................... 149, 150

Spare Parts -
Installations.......................................................... 876
Mechanical transport........................................... 957-959
Plant and Machinery ........................................... 931, 935

Special Establishment and T & P-

Distribution of cost between various items of works 378
For deposit works................................................ 311
Inclusion in estimates............................................ 311, 332

Special Repairs -
Defined................................................................. 121, 260
Grouping of buildings for purposes of................. 226
Incidence of cost.................................................. 226, 248
Procurement and accounting of stores............ 730, 732, 768-778
Submission of proposal for approval.................. 144
Surplus stores...................................................... 775-771
When treated as original works........................... 125

Special Works -
Defined................................................................ 122
Necessity to be explained.................................... 129

Specific Jobs Contracts -

Scope................................................................... 403
Earnest money.................................................... 502
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Sports Grounds -
Maintenance........................................................... 249

Stand by Sets -
Incidence of charges for maintenance and operation 257

Standing Orders for the MES-

Supplementary to MES Regulations........................ 16

Star (Non-schedule) Rates -

Powers to fix.............................................................. 439

Statement of Case-
Purpose........................................................................ 148

Stationery-
Compilation of charges............................................... 115
Procedure for local purchase...................................... 116

Stock- See “Stores”

Storekeeper
Duties.......................................................................... 61

Stores-
Accounting of.................................................. 758-783
Auction-procedure........................................ 818-826
Claims on Railways......................................... 754
Command Stock-defined................................. 724
Contract for handling........................................ 403, 442
Deficiencies or damages found on receipt......... 752, 753
Disposal............................................................ 160, 808-828
Divisional Stock-rules........................... 726-729,760-766, 792
Expense............................................................... 779, 780, 876
For specific works, accounting of...................... 767-778
For specific works, procurement of................... 730-732
Held in Engineer parks-scope ........................ 724
Held in ESDs—scope ....................................... 722, 723
Imported............................................................ 745
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Insurance............................................................ 755
Issues from Divisional Stock............................. 760, 792, 793
Issues from E in C’s stocks............................... 786-791
Issues from Engineer Parks................................ 792
Issues on loan.................................................... 788, 789, 791
Issues to contractors......................................... 444-451, 453
Issues transfer of demolition materials Salvage and scrap 781
Local and direct purchase................................ 746-748, Table B
Materials account............................................ 378, 769-778
Of ASC supply................................................ 741
Of Medical supply.......................................... 742
Of ordnance supply......................................... 738-740
Overheads Estimates....................................... 761, 762
Overheads percentage..................................... 763
Provision........................................................ 734-755
Purchases through DOS & D......................... 743, 744
Records........................................................... 7S9
Reserve price for surplus............................... 820, 821
Responsibility for demanding for works......... 354
Responsibility of MES for provisioning and supply 721
Return of surplus stores by contractors......... 449,450
Sale.................................................................. 794-803
Sale to Units/Contonmerrt Boards of salvage and scrap 813
Sources of supply.............................................. 735
Stock book rates............................................... 763-766
Stock verification.............................................. 782
Surplus stores, salvage and scrap-terms defined 808
Term defined....................................................... 725
Transfer within MES......................................... 736, 777, 809
Transportation..................................................... 804, 805
Vouchers, how prepared..................................... 749-751

Structures -
Construction at private expense........................... 216

Sub-divisional Officer-
Duties................................................................... 45, 46, 52
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Sub-Divisions -
Formation of .......................................................... 26
Sub-stocks for outstation....................................... 729
Term defined for purposes of works accounts..... 524

Sub-project-
Defined...................................................................... 204

Superintendent—Duties of-
B/R Grade I ............................................................ 53
B/R Grade II............................................................ 58
Clerical.................................................................... 57
E/M Grade I............................................................ 54
E/M Grade II........................................................... 58
Grade I Sub-division.............................................. 52

Superintending Surveyor of Works-

Duties....................................................................... 32

Supervision of Works-
Maintenance of Contractor’s Order Book............... 368, 369
Maintenance of Works Diary.................................. 368 369
Responsibility for.................................................... 366, 367

Supervisor B/S Duties of-

Grade I....................................................................... 55
Grade II.................................................................... 58
Supplementary Estimates......................................... “Estimates”

Supplementary Rules/Instructions-
Publications in which contained................................ 16

Supplies-
Electric and water to Central Government............ 845, 846
departments Electric energy and water from Ordnance Factories 840
Electric-rules.............................. 831-848,857-860, 875
Furniture-rules................................................... 648-673
Outside................................. 841-843, 849,850, 857, 858
Regulating water and electric.............................. 832-839
Scales for water and electric energy.................... 831
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Tools and Plant .................................................... 277

Water and electricity from municipalities etc....... 254, 843, 854
Water-rules......................................................... 831 -839, 849-856
Water to contractors.............................................. 454-457

Survey or of Works -
Duties....................................................................... 40, 370, 371

Surveyors Assistant - Duties of-

Grade I...................................................................... 56
Grade II...................................................................... 59

Taking over sites and Buildings -

Rules......................................................................... 349-342

Tally Cards -
For stores................................................................... 61, 751

Taxes -
On MES personnel..................................................... 114
On military buildings................................................ 644

Technical -
Check of bills.................................................... 470, 472, 473, 570
Control of works, general principles....................... 199, 200
Instructions............................................................. 16
Planning .................................................................. 321, 322

Technical Sanction-
delegation of powers................................................ 205
For works executed by other agencies...................... 206
For works ordered on requisitions............................ 208
How accorded........................................................... 202-204
Powers to accord...................................................... 201, Table B
Procedure.................................................................. 201-208
Responsibility of the officer according...................... 205
Revision................................................................... 202
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Telephones -
Rules governing........................................................ 117

Temporary Personnel -
Rules for employment................................................ 88

Tenets -
Acceptance of other than the lowest or of an unusual nature 426
Advertisement............................................................. 417
Based on contractor’s design....................................... 420, 427
Check and rectification of errors................................... 423
Comparative Statement of........................................... 422
Contractors eligible for................................................. 419, 500
For works of specialised nature..................................... 420
Invitation of.................................................................. 417
Late or rejected............................................................. 422, 431
Notice, responsibility for issue of................................. 418
Powers of acceptance................................................. 428, Table B
Presence of contractors at opening of.......................... 422
Procedure for receiving and opening............................ 422
Recovery of compensation for non bonafide............... 511
Single, acceptance of................................................. 432

Term Contracts -
Duration....................................................................... 412
Eligibility to tender for................................................ 413, 500
Normal limit................................................................. 410, 411
Orders for work.......................................................... 362
Scope........................................................................... 403, 409
Security Deposit.......................................................... 501

Terminal Compensation -
Payment of................................................................... 619

Territorial Army -
Issue of furniture........................................................... 664

Tools -
Categorised as T& P.................................................... 264
Expendible, accounting of............................................. 274
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For workmen................................................................. 344

Tools and Plant -

Accounting of................................................................. 269-272
Annual Return................................................................. 272
Charges included in departmental charges........... 559, 560 Table H
Classification................................................................. 264
Depreciation repair and maintenance rates for hire.. 943, Table H
Disposal.................................................................... 808-828
Hire............................................................................ 452, 943
Issues to contractors ................................................. 447, 452, 453
Maintenance, repairs and renewals................................. 277
New supplies.................................................................. 265
Permanently required for an installation........................ 266, 877
Provision in estimates for special.................................... 311, 332
Reserve price for surplus............................................. 820, 821
Sale proceeds............................................................. 273, 274, 276
Transfer within, MES..................................................... 275
Transfer to Engineer units............................................. 937
Verification................................................................... 782

Training Grant -
Execution of service paid out of.................................... 34, Table H

Transfer Entries -
Rules for posting........................................................... 527, 528

Transfer of-
Demolition materials salvage and scrap....................... 781
Furniture........................................................................ 656
Mechanical transport.................................................... 946
Property........................................................................ 175
Stores within MES..................................................... 736, 777, 809
Tools and Plant............................................................. 275, 937

Transfer of Charge-
Procedure.............................................................. 65-67

Transfer of Funds -
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Cannot be made after expiry of the year.............. 192

Form to be used................................................... 192
Powers of CAS...................................................... Appx. G
Powers of CNS.................................................... Appx. F
Powers of GOC-in-C ........................................... 189
Powers of MES authorities..................................... 190
Powers of QMG..................................................... 189
Rules governing............................................... 189-192 Appx. F, G

Transport -
Contract for............................................................ 359
Cost of animal or mechanical-how adjusted 356
Indents for.............................................................. 355, 357
Mechanical categorised as T. & P........................... 264
MES................................. See “Mechanical Transport”
When arranged by a contractor for works contract 358

Travelling Allowance-
Advances................................................................. 575
Governed by Travel Regulations........................... 94

Traverses -
Maintenance............................................................ 249

Unit Accountant -
Duties.................................................................... 64
Reconciliation of Construction Accounts by.......... 533

User’s Reconnaissance-
When required........................................................ 146

V
Variations and Deviations - See “Deviations”

Vehicles See “Mechanical Transport”

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Verification of-
Furniture.................................................................... 670
Stock-losses discovered on..................................... 599-602
Stock of Stores T. & P and installed fans, meters etc. 782

Vouchers-
Allocation.................................................................. 522
Cash, when not forwarded to CDA........................... 544
For stores received.................................................... 750, 751
Transfer..................................................................... 528

Wages -
Payment of unpaid..................................................... 552

Wastage -
Electric energy and water-prevention of ..................... 838
Losses due to.............................................................. 603

Water -
Adjustment of charges.................................................. 686, 687
Divining or location of source..................................... 851
Extension of mains...................................................... 844, Appx. N
For irrigation............................................................... 849
Internal supply system, repairs to.............................. 225
Outside supplies.................................. 841-843, 849, 850,838
Prevention of wastage..................................... 832, 834,837-839
Regulating the supply of........................................... 682
Return of Recoveries.............................. 687,709-712,912-914, 916,
Rules and rates for levy of charges........................... Appx. O
Rules for supply....................................................... 831-856
Supplies from municipalities etc............................... 254
Supplies from Ordnance Factories............................ 840
Supplies to contractors............................................. 454-457
Supplies to troops on line of march or in training.... 256
Camps......................................................................
Testing and treating ................................................... 852
Waiving of charges................................................... 685

Wells -
Incidence of cost of drawing water from....................... 256
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Wireless Aerials -
Rules for erection........................................................... 831

Workmen -
Defined............................................. See “Workmen’s Compensation Act
Payment of compensation ............. 96, 262, 307
Tools for ...................................................................... 344

Workmen’s Compensation Act-

Applicability to MES...................................................... 96
Incidence of cost of compensation................................ 262, 307

Works -
Accounts-miscellaneous rules......................................... 521-528
Authorised-defined......................................................... 122
Charges not debitable to................................................ 256
Classification................................................................. 121, 122
Closing of accounts on completion/abandonment of… 376-379
Commenced during last financial quarter-how paid for… 183
Construction accounts for......................... 521, 531-533,563, Appx. L
Costing up to Rs. 2500 to be treated as repair............. 123, 222
Defences....................................................................... 285-291
Demands for original................................................... 146-154
Deposit-accounting procedure..................................... 563-567
Deposit-execution of.................................................... 4, 305-309
Diary............................................................................ 368, 369
Execution by other departments and local bodies….. 293-298 Appx. H,J
Farms........................................................................... 214, Appx. D
For other departments.................................................. 4, 301-304
In default of contractor, completion of........................ 464
In Factories or other protected areas........................... 350
Inspections during progress........................................ 367
Maintenance See “Maintenance Services”
Major and minor-defined............................ 121
Method of execution................................................... 339
Of advantage to the sanctioning authority.................. 11
Operational................................................................ 3
Orders for execution.................................................. 360-363
Original......................................................... See “Original Works”
Programme.................................................................. 153
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Rules of procedure for Air Force...................... 211, 220, Appx. G

Rules of Procedure for factory................................... 211, Appx. F
Rules of procedure for Naval.............................. 211, 220, Appx. F
Rules of procedure for Railway.................................. 295 Appx. J
Special........................................................................ 122, 129
Splitting................................................................ 10,131, 204, 411
Supervision................................................................ 366-369
Technical control....................................................... 199-208
Term defined for purposes of works accounts........... 524
Treated as repairs....................................................... 123, 222
When undertaken for urgent military necessity or Medical reasons…. 14
When undertaken on grounds of imminent danger to buildings, etc…. 15

Workshops -
Accounts procedure.................................................... 887, Appx. K
Classification.............................................................. 886
Control........................................................................ 890, 891
Depreciation............................................................... 904
Object......................................................................... 888
Overhead percentage................................................... 889, Appx. K
Procedure for work............................................ 892-896, Appx .K
Tools and Plant permanently required for one........... 266, 877