T): Theifolowing fegsters and ?1ecord shali be maintained in the canteens () Stock Register.
iü) Sales Day Book.
ii) Coupon Register.
(iv) Cash Book.
(v) Ledger.
(vi) Food Preparation Register.
(vii) Staff Attendance Register.
(II) The registers and records mentioned ät serial No () (n-ani
(vii) above shall be maintai ëd by Welfaré oficetfAssistant Spperintendent or Sut, Assistant Superintendent snder the personali supervisiontandicontroliof the Dcputy?
Superintendent and Superintendent.
(IHI) The cash book and:ledger sh¡ll bermaintain�dibyun Account_ under the personal supervision < frthe:vSuperin�endent.sab Cash bogk shall behalancsd dgily,pd reçgnglçd af shsgndapcaçh'nont under the signature.of the. up�rinigndi:in d ii. nels9ningu¢a
9. Expendituèe e and AuditCant�eagE willbe. oPened in the lo branch of the, State,Bank of India ,and wjl3APATateA RRSHAterdep -bN,bu: me hnanci: (ii) The Superintendent of the Jail"shau ÇXercis�e o i in regard to canteen funds as have been delegated to him as.Drawing and D Offiçer in respect, of Goyernment nopey,ioityd Ds Tieat
(i) The, AcçontsPAHPO the course of his inspection the acçountsof
(11) Cantéen accounts ýiu'be checked &ninb, bg:Buci lë £ii least:gngAThreROnthsby:the) Accountant, if any, or by fhe'Reputy Superintendent himsclf:ae V)Thejacco, ;, ASKSAEACAAÇÇOUn!urjn shall_b ugited4ggyaly by,B4S: Jbs9rdeuiQ) Examiner, Local Fund Accounts, Punjab and avdit fee ch¡rged at daily rate bas gäs may be fixed by Government from tme to time.
3 Vurch Arcihase of Stores. -(i) The: atticles.of Stores . sball be personally FR at least two-members of the Caateen:Committee'as constitute d' under rule 4 of these ules:and aothorised:bytheiSuperintendent from time' to time.
(11) Purchases shall .be made in- the mosteconomical manner possible. When Dlores are purchased from the open marketithe system of competitiveltenderS Shall s iar as possible be adopted and the purcháses shall be made from the lowest Tenderer:unless there are any special-seasonsttothe contraryiwhich shall-be recorded n Titing. Stores shall not be made in small quantities except in case of perishablc atiicles. Periodical indents of non-perishable'articles shall be prepared and as many;arjcles a_,Possible-shall be obtained.,by,.sucb, indents. :, ^tores shall ngt bc purchased much in adv£nce of actual 'reguirements in case:such purcha_e woula prove unprofitable.
(m) Theindent for such purchäses will be prepared' by the Welíare Officer/ Assistaát Superintendent ör Sub-A'ssis_tane and'Wiil bé duly verified by the Superin n- the Deputy Superintendent.
()'All' supplies after receipt shall be entered iu the stock reg:ster of the canteen besue to the canteen under the ini�ials of the Superintendent or the Deputy.
Superintcndent.
Sale.() Profilnot exceeding l0.per cent may be charged on the wiolesale price of articles in re�ail sàle provided that it '�×esnot 'ex eed the retajl mrrket price of the torrespönding quality ofthe articles.
(in Thetetail price, of an arti lé may be so fixed th¡t its sale against çoupons of 5 nP or its multiple is' possible.
12. Coupons)Coupons only of two denöminatiöns, ie"5 nP.
25 nPbe only issued.Such coupons should þe ayailable 'in uniform booklets of 20 and 10 coupons"reapectively.
and () The couponbooks shõuld.remain iD thà safe ustody ofthe Superin tendent ånd ea hcoupon bÍok should indicate:serial Eo. and number of the çoupons withthe seal öfthe Süpetintëndeonihe foilt
(i) The coupons shóúld:Be,issuedto thà prisoners or their relations at 'the time;of interýiew by. an officer cernobelow the rank Superihtendent"orsüb-ÄSsistantisihetdayeirare officer/Assistant iv) No hará;and fast rule,can be Jaididown;in respect of limit, of coupons to be issúed toiH Th prisöners in a nofthWhlkH is leftto' the Superintendent Jail who should see that the prisoners-donot misuse themormally no pri_gners, should be allowed to spend.. note' than Rs. 1sa nonth out'öfhis'pivate propertý and/or less apecially állowed by the Superintendent; Jail, by an ord�r in writing vsi:sons for furtiérconcession.
UWhehever. a.pisoner desires, -Pyrshase any 4rticles,fron ail canteen he should, present his.booklet of coçpons to"hecan�ecnçlerkWhoáfter Vorifying the idertity-8.theprisoner should take out the requisitc!nsmber of coupons from the.
booklet arrange to-issue him the articles 'rCquired and to kcep(he coupons after cancellaion for account, purposes and return the booklet cont�ining the. re maining coupon o the prisoner:
i) On no, Açqunt shal a çoupon, be dçtachçd, from the.bogk by. the priso ncr nor shil a löo_ecoupon be'accept d froi a piisoner by the, canteep clerk. Logsç coupon found with prisoners shall be confscated and cattcelled roihwih.
(v) The otricials handling cashjcoupons/stores shall furnish ad-uate $e uriles. The amount of security shall not, in any .case, be less.than 10:pe. cent of the maimum amount of cash value of $tores th£t is:likely. to be in: the iands of such Government servants provided that officials who have already furnished security shall not be required to furnish any further security provided further that no security will be taken from the convicts.
Note.-1) No credit sale will be allowed to any prisoncr under- any circum stances.
(2) Ne member of the staff shall be eligible for making purchases from the cantcens whether on cash or credit.