THE PUNJAB STATE WAREHOUSING REGULATIONS, 1976 R IF =9 Scanned by CamScanner PUNJAB GOVT. GAZ., JUNE 18, 1976 (JYST. 28, 18956 SAKA) PUNJAB GOVERNMENT AGRICULTURE DEPARTMENT NOTIFICATIONS The 7th June, 1976 No. G.S.R. 66/C. A58/62/S. 42/76. In exercise of the powers conferred by the section 42 of the Warehousing Corporation Act, 1962, and with the previous sanction of the Punjab State Government, the Punjab State Warehousing Corporation hereby makes the following Regulations, namely :- PUNJAB STATE WAREHOUSING CORPORATION REGULATIONS, 1976
CHAPTER | Preliminary ~
1. Short title and commencenent. — (i) These regulations may be called ‘The Punjab State Warehcusing Corportation Regulations, 1976’
(i) They shall come into force with immediate effect.
2. Definitions. In these regulations, unless there is anything repugnant in the subject or context— a) ‘Act’means the Warehousing Corporations Act, 1962(58 of 1962). b) ‘Accounts Officer’ means the Accounts Officer of the Corporation. c) ‘Board’ means the Board of Directors of the Corporation. d) ‘Corporation’ means the Punjab State Warehousing Corporation established under section 18 of the Act. e) “Chairman’ means the Chairman of the Corporation. f) “Director’ means a Director of the Board. g) “Deputy Inspection Officer’ means the Deputy Inspection Officer of the Corporation. h) ‘Executive Committee’ means the Executive Committee of the Corporation constituted under section 25(1) of the Act. i) ‘Government means the Punjab State Government in the Administrative Department concerned. i ‘Inspection Officer’ means the Inspection Officer of the Corporation. k) ‘Managing Director’ means the Managing Director of the Corporation. 1) ‘Section’ means a section of the Act. m) ‘Shareholders’ means share holders of tive Corporation. n) ‘Sub-committec’ means the sub-committee appointed by the Board. 0) ‘Secretary’ means the Secretary of the Corporation,
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CHAPTER Il
5. Meeting of the Board and the Executive committee __
(1) Ameeting of the Board and of the Exe_cutive Committeg shell be held at least once a quarter in each year,
Provided that the meetings of both the bodies may not ordinarily be held in the same month.
(2) - Ordinarily not less than 10 days notice shall be givep, to every Director of a meeting of the Board and not less than 7 days notice shall be given to member of the Executive Committee of a meeting of the Executive Committee.
(3) Notwithstanding anything contained in sub-regulation
(2) an emergent meeting of the Board or of the Executive Committee may be convened at a short notice and such notice shall be deemed to be sufficient to enable every director or member of the Executive Committee who is at that time in India to attend such meeting.
(4) A meeting of the Board or of the Executive Committee shall be convened by the Managing Director in consultation with the Chairman. A notice of the meeting shall be sent to each Director or Member of the Executive Committee, as the case may be, at his registered addresss specifying the time, date and place of the meeting and the business to be transacted at the meeting. ’
(5) Nobusiness other than specified in the notice, shall be transacted at a meeting except that of which 7 days clear notice has been given to the Chairman but with the permission of the authority presiding at the meeting any other matter may be considered.
(6) A special meeting of the Board shall be convened on a requisition received from not less than three Directors. ] Section (42)(2)(c) 4. Presiding Authority : The Chairman or in his absence a Director (other than the Managing Director) chosen by the Directors present from amongst themselves, shall preside over the meeting of the Board or the Executive Committee, as the case may be, Section (42)(2)(c) 5. (1) Decision by Majority — All questions at a meeting of the Board or of the Executive Committee shall be decided by the majority of votes and in case of equality of votes the person presiding shall have a second or casting vote.
(90) | Scanned by CamScanner gection (42)(2)(c) 6. Section (42)(2)(c) 9 Section (42)(2)(©) 10. Quorum.
(1) ;’hz qhuorum for a meeting of the Board shall be five nd that of the executive committee shall be three.
(2) If there is no quorum at i | L any meeting of the Board or the E\??fiutlvg Committee, the meeting shall be adjourned. e Adjourned meeting business of the last meeting P Vi ere be uorum shal be cond cted irrespective of t| f Ing q Place pf meetir}g — A meeting of the Board or of the Executive Committee may be held at Chandigarh or at such other convenient place in Punjab as may be decided by the Chairman. M!nute Book — The Managing Director shall maintain a minute book in which the minutes of the meeting of the Board shall be recorded. He shall similarly maintain a minute book in which the proceedings of a meeting of the Executive Committee shall be recorded. The minutes of a meeing of the Board as well as of the Executive Committee shall be circulated as early as possible after meeting for the information of the Directors and shall be placed before the next meeting of the Board or the Executive Committee, as the case may be, for confirmation and shall bear the signatures of the Chairman or the person presiding over the meeting. The minutes of the Executive Committee shall also be placed before the next meeting for information. Disclosure of interest by a Director : Every Director who is in any way, whether directly or indirectly, concerned or interested (except as a respresentative of a statutoryl body corpoarte) inany contract, loan or agreement entered |n19 or proposed to be entered into, by or on behalf of the Corporation, shall disclose the nature of his concern of interest to the Board or the Executive Committee, as the case may be, and shall not participate in the meeting of the Board or the Executl\{e Committee when such contract, loan or agreement is considered. Rate of fee payable to directors for attending meet_lr_lg etc. : A Director (orther than the Managing Director, an official Director or an M.P.or M.L.A. shall receive a fee of Rs. 20/- for attending each meeting of the Board and a fee of Rs. 10{- for each meeting of the Executive Committee or sub-Committee attended by him. Scanned by CamScanner
CHAPTER Ill ADMINISTRATION AND CONDUCT OF AFFAIRS OF THE CORPORATION Section (42)(2)(c) 11. (i) Powers of the Chairman in Emergency - In matterg calling for emergent action, the Chairman may pass any order or perform any Act within the competenf:e of tlhe Boarg provided that any orders passed under this provision shj| be placed for confirmation before the next meeting of the Board or of the Executive Committee, whichever is earlier,
(ii) The Chairman shall exercise the following financig powers :- Nature of power Extent Remarks Recurring Non-recurring
(a) Power to incur ' Upto Upto For any one expenditure to Rs. 1000/~ Rs. 10,000/ item at any purchase ) one time. i material
(b) Powers to hire Per mensem godowns or Rs. 500/- — per godown 4 offices and above or buidling Section 20 (3) (3) ~ (i) Powers of the Managing Director and other officers sections 33 & 4 of the Corporation :- The Managing Director shall have () (e) &(f) the powers to negotiate and carry on the authorised business of the Corporation in accordance with the instructions which the Board or the Executive Committee may issue from time to time and shall be the authority to decide whether any suit or proceedings be instituted or 2 defended by or against the Corporation, subject to such N directions as the Board may give from time to time.
(i) (a)The Managing Director shall act as Controlling and ; Disbursing officer in respect of all funds of the Corporation and subject to the specific delegations mentioned in sub- regulation (jii) shall operate the bank accounts jointly with either the Secretary or Accounts Officer upto a sum of Rs. 50,000/- and in excess of Rs. 50,000/- jointly with the Chairman or a Director and shall draw, accept and endorse bills of exchange and other instruments in the current and authorised business of the Corporation and shall sign all other accounts, receipts and documents connected with such business.
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(vi)
(b) (!) The Managing Director may declare any atticle or item valuing upto Rs. 500/- as unserviceable and get it disposed of through public auction. (I The Managing Director may declare any article or item valuing upto Rs. 500/- as surplus and get it disposed of through public auction.
(1) The Managing Director may write off a financial loss to the Corporation upto Rs. 1000/~ in any one case. For a loss of above Rs. 1000/- the aforesaid power shall be exercised by the Chairman. (IV) The Managing Director shall exercise the following financial powers:- Nature of power Extent Remarks Recurring Non-recurring
(a) Power to incur ~ Upto Upto For any one expenditure to Rs. 500/- Rs. 5,000/~ item at any purchase one time. material
(b) Powers to hire Per mensem godowns or Below . per godown -offices Rs. 500/~ or buidling The Managing Director shall organise and supervise the office of the Corporation, maintain discipline and exercise such powers in connection with appointments, promotions, termination of service and other disciplimary matters and leave of the staff of the Corporation as may be vested in him by the Board in this behalf and allocate duties to the staff and make such other arrangements as may be necessary for the efficient discharge of the functions of the Corporation. The Secretary and other officers of the Corporation shall exercise the following financial powers:-
(93) Scanned by CamScanner Nature of Power a) Power to incur expenditure on purchase of material and to incur other coningent expenditure. b) Power to pass bills in respect of pay, TA & other claims of staff. c) Passing of Suppliers bills d) Power to open, close or transfer bank account. e) Power to pass rent bills. f) Power to pass recoupment statement. g) Power to issue cheques. h) Power to issue cheques. i) Power to hire Towhom Recurring delegated Secretary Upto Rs. 50/- at a time & upto a maximum of Rs. 1000/~ in a month subject ot budget provision. Secretary Upto Rs. 1000/- for any one bill at a time subject to the sanction of the competent authority and subject to the pre-audit of the bills by the Accounts Officer. Secretary Upto Rs. 1000/- for any one bill at a time subject to the sanction of the competent authority and subject to the pre-audit of the bills by the Accounts Officer except petty contingent expenditure upto Rs. 20 in any one case. Secretary Full Power Accounts Upto Rs. 1000/- in Officer respect of any ore bill at a time subject to sanction of the competent authority. Accounts Upto Rs. 200- Officer Accounts Upto Rs. 5000/- Officer Accounts Upto Rs. 10000/~ Officer jointly with the " Secretary Inspection Upto Rs. 100/- per godowns. OfficerlDeputy mensem per Inspection Per godown. Officer.
(94) Non Remarks Recurring Upto Forany one item at Rs. 100/~ any one time, In the absence of the Managing Director Scanned by CamScanner Note I. Cheques and its relvent voucher upto Rs. 1000/- shall be signed by the Assistant accounts Officer.
Note Il. In the absence of the Account Officer whether being on leave or on tour, all his power shall be exercised by the Assistant Accounts Officer. Ammended at annexure A page | to VII section (42)(2)(f) 13. Amount of expenditure of the Administration of the Corporation. The Board shall datermine from time to time the amount of expenditure on the administration of the Corporation. Section20(2) & 14, Common seal of the Corporation. (1) The common seal of Section 42(2)(c) the Corporation shall not be affixed to any instrument except in pursuance of a resolution of the Board or of the Executive Committee and except in the presence of the Managing " Director who shall sign his name to the instrument in token of his presence and such signing shall be independent of the signature of any person, who may sign the instrument as a witness.
(2) Anyinstrument executed otherwise then in accordance with the porvisions of this regulation shall not be considered as validly executed. Section20(3)(a) 15. Manner and form in which contracts binding on the & Section 42 (2)(c) Corporation may be executed — Contracts on behalf of the Corporation may be made as follows:-
(a) Any contract Which is by law required to be in writing may be made on behalf of the Corporation in writing with the approval of the Board and signed by the Managing Director and may in the same manner be varied or discharged.
(b) Any contract which will be valid if made by parole only may be made by parole on behalf of the Corporation by the Managing Director and may in the same manner be varied or discharged. Seclipn 20 (3)(@~16. Pleading etc. by whom to be signed. — Plaints, written :em!m B& statement, Petitions, vakalat names. Affidavits and pther ection 42 2)(c) documents connected with legal proceedings may be signed and verified on behalf of the Corporation by the M.D. or the Secretary or such other officer of the Corporation as may be » authorised by the Managing Director in this behalf.
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CHAPTER IV MEETING OF THE SHARE-HOLDERS
17. (i) Notice for convening a general rpeeting:— A notice' in writing of atleast 30 days shall be given by the Managing Director to the Shareholders for convening the annual general meeting of the Corporation. )
(i) Businessat the annual genera! meeting:- Atthe annual general meeting the following business shall be transacted, namely:-
(a) Consideration of the annual accounts of the Corporation together with the audit report therson. Any other business with the consent of the Chairman. (I) Voting by State Government:- The State Government may, be an order in writing, authorise any of its Officers to act as its representative at the annual general meeting of the Corporation and the Officer so authorised shall be entitled to exercise the same powers on behalf of the State Government as if he were an individual shareholder of the Corporation. The Officer so authorised shall not he deemed to be a proxy. A copy of on order made under sub-regulation (i) (1)
(a) shall be deposited with the Managing Director or Secretary of the Corporation before the time fixed for the meeting. . (¢) Anorder made under sub-regulation (iii) (1) (a) may be revoked by the State Government by depositing a notice of revocation before the time fixed for the meeting and the due revocation of an order shall in no way prohibit the issue of another order by the State Government, deposit of another order by the State Goverqment and the deposit of a copy there of with the M.an_ag!ng Director or the Secretary of the Corporation - wnh‘m time limited by sub-regulation (iii)(I)(a) above. Voting by Central Warehousing Corporation. g;?pgfi;gzglrr\r?aDire(t:;or_of the Ce_ntfal Warehousing Wenehousin Cy authorise any official of the Central Corporation and tahlve of the Central Warehousmg entitled to exercise &Person so authorised shall bé Central Warehousin ecs:ame powers on behalf to the individual shareho?d orporation as if he was 12 authorisation so gj er of the C_orporation. The given may be in favour of two
(96) Scanned by CamScanner representatives, in the alternative and shall be in writing signed by the Managing Director of the Central Warehousing Corporation. Such authorisation shall be deposited with the Managing Director or the Secretary of the Corporation before the time fix for the meeting. A person acting in terms of the authorisation given under C/ this Sub-regulation shall not be deemed to be a proxy.
(w)) Quorum for General meeting,~ <" I"A quorum of the annual general meeting-ofthe hareholders shall be twoIf, Within 30 minutes from the time appomtedWfl% meeting, a quorum is not present, the meeting shall stand adjourned to such date and at such time and place as the Chairman may determine. At the adjourned meeting, business of the last meeting shall be conducted irrespective of there befng a quorum or not. \(/v) Chairman of the General Meeting The Chairman, or in his absence, a Director (other than the Managing Director) chosen by the members present and entitled to vote at the meeting, shall be the Chairman at such a general meeting . loting at General Meeting and decision by Majority:
(vi)
(a) Atany general meeting, a resolution put to the vote of the meeting shall be decided by show of hands. A decision shall be taken by the majority of votes. In case of equality of votes the Chairman of the general meeting shall have a second or a casting.vote.
(b) A declaration by the Chairman of general meeting that resolution has been carried or rejected upon show of hands by the members present and entitled to vote shall be conclusive and an entry to that effect in the books containing minutes of the proceedings of the Corporation shall be sufficient evidence to that effect without proof of the number or proportion of the votes in favour of or against such resolution.
(vii) Minutes of General meeting ' (@) The Corporation shall cause minutes of all proceedings of general meetings to be recorded in books kept for that purpose.
(b) Any such minutes, if signed by the Chairman of the meeting at which the proceedings take place or by the Chairman of the next succeeding meeting, shall be evidence of such proceedings.
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(c) Until the contrary is apprqved, every general meetip in respect of the proceedings where-of minutes hay, been recorded shall be deemed to have been dy called and held, and all proceedings taken placg thereon, to have duly taken place. Section42 (2)(f) 18. Working of the Engineering Cell — Accounting procedure, The Accounting Procedure to be following for the working of Engineering Cell of the Corporation in the matte_-rs of execution of works, maintenance of accounts, delegation of powers, shall be such as is specified in Appendix I. Appendix |
CHAPTER | DEFINITIONS
1. ADMINISTRATIVE APPROVAL : This term denotes an order to the Engineering Cell ot execute certain work at a stated sum to meet the administrative needs of the Punjab State Warehousing Corporation.
2. COMPETENT AUTHORITY : In relation to the exercise of any power means Board of Director of the Punjab State Warehousing Corporation (in consultation with the share holders where ever necessary) or any other authority to which such powers may be delegated. MAJ(_)R ESTIMATE : Is a term applied to the estimate for a work, when the sanctioned amount of the works expenditure exceeds Rs. 10,000 or any other amount which may be fixed by the Competent Authority.
4. - MlNQR' ESTIMATE : Is a term applied to the estimate for a work, when the §ar_xctnoned amount of the works expenditure exceeds Rs. 10,000 on any other limit may be fixed by the Competent Authority.
5. MARKET RATE : Used in res of the Engineering Cell, this te; or an Article of similar desci stores godowns from the obtaining supply thereof.
6. TECHNICAL SANCTION : This is an i i NI : orde ! sanctioning a properly detaileq estim the cost o & ot : ate of the cost of a work of construction or repair proposed to i A : ' Corporation. P be carried out in the Punjab State Warehousind - pect of an article, borne on the stocks accounts rm indicates the cost per unit at which the articles: ription can be procured, at a given time at the public market suitable to the Engineering Cell for Scanned by CamScanner 1ne Punjab State Warehousing Corporatio
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2.3 24 25 26
2.7
2.8 29
2.10. _ _ , ‘
CHAPTER 1 MAIN OUTLINES OF ACCOUNTS The main features of the system of the work Accounts of the En nare:- The Accounts Officer subject to overall Disbursing Officer of the Engineering Cell, who is permitted to operate Bank Account‘s ant'i obtain funds by cheques required for all disbursements in connection with the execution of works. gineering Cell supervision of the M.D. is the primary He collects the receipts of the Pun them into the Bank Account of th The Accounts of these receipt and disbursements are compiled under his supervision by the Accountant posted in the Engineering Cell and submitted monthly to the Head Office of the Corporation. The Accounts of the stores received in the Engineering Cell are to be clearly maintained under the supervision of the Executive Engineer and are to be made available for audit to the Accounts Officer or any other Officer authorised by the M.D./A.O. The charges on each godown are to be booked separately in the accounts of the Engineering Cell under separate heads of expenditure. Personal payments to all the officers/Officials posted in the Engineering call are to be made on bills prepared by the Administrative Branch and accounts thereof are to be kept in the Head Office of the Corporation in accordance with the general rules applicable to all such payments of other staff of the Corporation. All the accounts books should be kept in the Engineering Cell and the XEN has to satisfy the audit that the claim accepted is valid. The voucher should be a complete proof of the payment which it supports and accounts should be correct in all respects. jab State Warehousing Corporation and pay e Corporation. In the absence of any specific instuctions general rules and regulations given in Punjab PWD Code, Account Code Volume 11l and Financial Hand Book No. 3 would apply. All the expenditure in connection with the construction of godowns whether direct or indirect in form of salaries to staff, tools & plans or miscellaneous expenditure etc. shall be booked in the final accounts by the accounts branch under a general ledger head “Godowns Construction Account”. A bi-ledger containing a detailed sub-headwise account of the expenditurg book under the head “Godowns Construction Account” shall be kept in th'e Engineering Cell under the supervision of the Accountant. The balances of th]s ledger shall be worked out monthly and reconciled with the balances shown in the general ledger under the head referred to above. A copy of the trial balance; of this ledger shall be supplied by the Engineering Cell to the Accounts Brancl monthly.
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CHAPTER 11l GODOWNS AND HEADS OF THE ACCOUNTS FOR CONSTRUCTION OF EXPLANATORY NOTE FOR THE ACCOUNTAL OF TRANSACTIONS THEREUNDER:- 31 (a) FIXED ASSETS (i) Godowns :- All payments to the contractors and suppliers in conrjection with a specific godown against passed bills shall be charged and debited to the accounts of that particular godown under this detailed head. Slmllarlyt.he pay and allowances of the work charged establishment shall also bg debited to the account of particular godown on which employed. Otherwise payments shall also be debited to the accounts of a particular godown to which the same partains, A separate account shall be kept for each godown. The number of accounts shall be as many as the number of godowns to be constructed. A bi-ledger for godown-wise expenditure booked under their head shall be maintained in the Engineering Cell. 32 (a) FIXED ASSETS (ii) Land:- The expenditure if any in connection with the purchase of land for purpose of the construction of the godowns will be booked in the general ledger head “Godowns Construction Account” but in the bi-ledger it should be classified under this detailed head. 33 (b) CURRENT ASSETS (i) TOOLS AND PLANTS:- The cost of furniture, instruments, plants machinery, tools etc. as far as possible shall be charged to the particular godown for which purchased, treating this type of expenditure as work charged tools and plants. However, wherever such articles are purchased for general use for all on a group of godowns, its cost may be charged to the respective estimates and detailed accounts kept in the manner and as per PWD system of accounts and expenditure thereof booked under this head.
3.4 (c) EXPENDITURE (i) Establishment :- A Separate pay register shall be m staff and separate pay bills shall be in the Engineering Cell. The expen ledger head expenditure A/C of Pa accounts the total expenditure on t worked out for this register and a aintained in respect of Engineering Cell prepared for the officers/Officials working diture shall first be debited to the general y of staff but at the time of closing annual he pay of the Engineering cell Staff shall be djusted as under in the Account Books. “Debit Godowns construction A/C” “Credit Expenditure A/C Pay of staff : The Details of this adjustment shall b supplied by the closing Branch of the Engineering Cell through a debit note: A sepa.rate TA Check Register shall be kept in the Accounts Branch in respect of Engineering Cell staff and all T.A. bills entered therein. The expenditure shal
(100) 4 Scanned by CamScanner be debited to the general ledger head Expenditure A/C TA and Conveyance charges at the time of closing the annual accounts the total amount of TA paid to the Engineering Cell staff during the period shall be ‘ ! worked out from this register and adjusted as under in the book of the accounts branch. Debit : Godown Construction A/C. Credit : Expenditure A/C TA and Cohveyance charges. Detail of this adjustment shall be supplied by the Accounts Branch to the Engineering Cell through a debit note. A separate medical reimbursement check register shall be kept in the Account Branch in respect of Engineering Cell staff and all bills for medical reimbursement charges on the close of the accounting year the Establishment Branch shall prepare and work out the total amount of medical reimbursement paid to the Engineering Cell staff and supply the statement to the Accounts Branch for adjustment as under:- Debit : Godown Construction A/C. Credit : Expenditure A/C Medical Reimbursement charges. Details of this adjustment shall be supplied by the Accounts Branch to the Engineering Cell thereafter in a debit note. Separate bills shall be prepared by the Accounts Branch in respect of employee’s share of Provident Fund of Engineering Cell staff and adjusted monthly as above. Details of this adjustment shall be supplied by the Account Branch to the Engineering Cell through debit note. A separate register in respect of construction staff shall be kept and the amount debited to the general ledger ‘head’ expenditure A/C leave salary and pension contribution. At the close of the annual accounts a statement shall be prepared in a manner explained above and amount adjusted as under:- Debit : Godown Construction A/C. Credit : Expenditure A/C Leave salary and pension contribution. Details of this adjustment shall be supplied by a debit note.
(c) EXPENDITURE (ji) Contingencies:- The bills relating to the charges of electricity, water charges, rent, rates, taxes, postage, telegraphs, telephone, entertainment, printing and other such expenditure relating to the Engineering Cell at the Head Office shall as fa_lr as possible be routed through Engineering Cell and the charges shall accordmglfi be debited to the general ledger ‘Head' Godowns Construction A/C. All SuG bills of field Engineering Cell Office shall also be dealt with as above a:‘e‘f ";z bill relating to the head Office which cannot be allocated relating purely
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3.6
4.1 42 Engineering Cell shall be dealt with as usual and the expenditure charged to heads of account as at present. PERSONAL ACCOUNT (d) (i) Material Supplied or Misc. Advance:- Payment to the suppliers on the basis of document presented through banks for advance payment shall be made by the Accounts Branch on the authority of Engineering Cell and amount debited to general ledger Head Godown Construction A/C. In the Accounts books maintained in the Engineering Cell, this amount shall be debited to this sub-head which shall be cleared or adjusted on the basis of certified bills duly passed by the Engineering-in-charge.
(d) (ii) Imprest to Staff A/C The advance made to construction staff to meet day-to-day expenses shall be accounted for under this sub-head. On receipt of imprest A/C from the officals this sub-head shall be cleared by contra debited to the concerned sub head. This adjustment shall be made in the books of the Engineering Cell.
(d) (iii) Security or deposit A/C :- The amount of earnest money on security deposit recommended from the contractor’s bill shall be accounted for under this sub-head.
(d) (iv) Head Office A/C :- The contra debit of credit effect of all the payments made by the Accounts Branch shall be accounted for in the books of Engineering Cell under this subhead.
CHAPTER IV PROCEDURE OF WORKING OF ENGINEERING CELL REGARDING CONSTRUCTION OF GODOWNS OR OTHER BUILDINGS WORKS :- In accordance with the PW.D. rules for the works costing upto Rs. 20,000 the work orders are drawn and above this amount formal contract agreement is executed between the parties. The S.W.C.is a Small organisation as compared to PW.D. as such the work orders would be drawn upto the amount of Rs. 10,000/~ and agreement beyond Rs. 10,000/~ N.I.T./Estimates should be prepared on PW.D. schedule of rates. The work orders will be drawn by the S§.D.0. on the basis of the quotations called by him. Construction Agreement:- Tenders would be called by the XEN with due notice from contractors of the Punjab PWD (B.&R.), Railway, Central P.W.D., M.E.S., Union Territor, Chandigarh etc. by giving wide publicity in the Press as well as in local PW.D. divisions etc. After the receipt of tenders, these shall be opened by the XEN at the specified tim(t.\ and date in the presence of tenderers or their authorised agents if they so like and the Sub-Divisional Officers and other Officer deputed
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4.3 44 py M.D. XEN, will prepare various tenders alongwith the ¢ py the following committees:-
1. Executive Enginesr-Ch
2. Accounts Officer or Assistant Accounts O
3. Secretary or the Storage 4, Sub-Divisional Officer The Committes will recommand the 2 letter will then be issued by the XEN 2 If possible without any harm to w also be obtained from the Committe Purchase of Material : For the purch for whole of construction nace sary te processed as per procedure given un a case for making purchase cannot g rates received by calling quotati of the materials offered ha Cell may need certain material or T&P be possible to go into usual formalities of C"‘.Q purchase through purcha suppliers, check the suitability of ma suppliers on the spot. The purch purchase after taking necessary a constituted as under : For purchase Upto Rs. 5000/~
(i) Sub Divisional Officer
(i) Warehouse Manager/Representative of the case of H.O. For purchase of more than Rs. 5000/-
(i) Managing Director or his representative.
(i) XEN or his representative
(i) Accounts Officer or his represantative
(iv) One Sub Divisional Enginzer. Labour Rates : The President of India is pleased to amend Sub Regulation 4 (IV) o C gulatior of Appendix 1 of Punjab State Warehousing Corporation Re under :
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4.5
4.6 “Labour Rates : If circumstance warrant, labour can be engaged by the Engineering Cell departmentally on the rates given in the Punjab PWD schedylg of rates as applicable to the particular zone. The Executive Engineer v have full power to sanction the rates of departmental labour after considering the non-availability of labour on scheduled rates within the prevailing ceiling fo; the PWD Zone recording full justification. In case the work charged staff is t, be employed on the supervision of the construction of godown at site, thegg would be employed in running time scales as admissible to the corresponding categories from time to time in the state PWD (B&R). (This notification issues with the concurrence of the Finance Department conveyed vide their U.O. No. 10/FD (BPE) SOVI-Warehousing dateq
17.1.1985.) Amended vide notification No. 14-12 Agri. Il (8)/84/15551, Chandigarh, dated
29.1.85 by the Government of Punjab Department of Agriculture (Agriculture || Branch). Negotiation of Tenders : The tender Committee can negotiate with the lowest tenderer if the rate is considered high. In case the lowest tenderer does not agree to reduce the rate the negotiations can be held by the committee with the next lowest tenderer so as to arrive at reasonable fair rates. In case of single tender, the committee can also recommend acceptance of the same rate if otherwise found reasonable. Measurements/Buildings/Payments : Measurements of the work will be done by the Overseer, Sectional Officer and entered in the Measurement Book and the SDO will check these to the maximum as far as possible but atleast 50% and in case of concealed item 100% check and test check of atleast 10 of the amount should be done by the XEN himself. The rates for each item will be entered by the SDO himself in the final bill which shall be audited in the office of XEN and then the payment will be made by the Accounts Officer. Payment of all bills shall be made by the Accounts Officer after these are passed by the XEN on proper scrutiny. The accounts of expenditure will be maintained in the XEN’s Office in the same way as is being done in PWD with the slight modification that the unnecessary forms and returns will_ be. eliminated. The expenditure of the construction of godowns will be maintained sub headwise as in PWD so that atany time this could be scrutinised and checked. Similarly the payments for supply of material etc. will be made by the Accounts Officer on the basis of bill duly passed by the XEN.The bills of work charged staff and labour employed departmentally shall be passed by the XEN and the payment of the same will be made by the SDO out of the imprest given to him for the purpose. The imprest will be i DO by the Accounts Officer, which shall be prest will be issued to the S direametances got recouped monthly or earlier in specid
(104) Scanned by CamScanner 47 48 MATERIAL AND T&P A/C One of the servin i ) g Superintending Engi nominated by the Chai g Engineer of the Punjab bstween the Punjab g;rtzavr\llwould br:‘! usually Arbitrator irJ1 cazg)?’afi&z' e arehousing Corporation & the Contractor}//SuI;S)p}{te plier
CHAPTER V PROCE DURE REGARDING SUBMISSION OF CONTRACTORS BILL FOR
5.1 52
5.3
5.4
5.5
5.6
5.7 PAYMENT Instructions of postin g the measurement B i M.B. be carefully read and followed. ik While repprdmg measurements and carrying forward the same in the abstract of quantme:s and abstract of cost the cross reference of the pages from which record entries are carried forward be invariably given to avoid difficulty in locating the record entries for comparing with the abstract of quantities and cost. Complete description of items as per contract be given while recording record entries and abstract quantities and cost. It should be verified that the rates are as per contract. Any jitem not covered by the contract must be got approved before hand by submitting analysis of rates. Wherever the carriage of earth and sand is allowed from a distance more than that provided in the contracts that also with the prior approval of the M.D. after giving full justification through XEN the SDO should verify after satisfying himself that the lead is correct. He should also give the following certificate : “ have myself verified the distance of lead for which carriage is being paid in case of item No-I SENO. cecrnrmeese The bill should be prepared on the proper form and amoun should invariably be worked out. f final bills the following certi t since last certificate ficates should be recorded by the SDO In case o concerned. iy Certified that the work has been rexecute Specifications, 1963 as per drawings SUP i) Certified thatthe lead of Carriage paid vide item NO. oo has been verified by mé personally and is correct. o with the PWD e. of the bill d in accordance Wi plied from time to tim
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5.8
5.9
5.10
5.11
5.12 Note : i)y Certified that all the rates provided in this bill are as duly approved by the XEN vide No. .............. dated The bills of the supplier’s should be on the printed bill forms and not on blank papers and where the sales tax is claimed by the firm and is recommended t, be paid the sales tax number must be got mentioned from the supplier on the bill. per contract ang are All cuttings and corrections in the M.Bs. and bills be initialled by the person making such corrections. The SDE should attest undeAr full signatures, the main corrections of all types which have effect of increaglng or decreasing the measurements recorded by the Overseer/Sectional Officer. In case of bills of purchases the sanction referenc has been affected by the quotations besides the fo “Purchase has been effected from the lowest tenderer after inviting regular quotations” e with which the purchase llowing certificate, Payment for unmeasured work shall not be made. account of supply of material, penalty on account of late completion of work, bad work ete, should be receive, PWD standard forms shall be used with necessary modifications wherever necessary. List of important forms is at Annexure ‘A’
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CHAPTER VI e delegations given below are subject to the following general limitations :- 0 The provisions of Warehousing Corporation Act. Rules & Regulations made thereunder; i) The general policy as laid down by the Board of Directors from time to time. iy Observance of the canons of financial propriety;
(iv) Allocations made for specific purposes in the budget and () Compliance with each rule/direction as prescribed by the Punjab Government SrNo. Nature of Power Authority Powers delegated
6.1 Purchase of land (it shall, Chairman Full powers subject to the policy howeyev. be generally instruciton laid down by the Board of acquired through Punjab Directors for land costing less then Rs. Gowt.) 1 lac and futher subject to the condition that (i) certificate of reasonability of rate has been issued by the competent revenue authority and (ii) the position of the local sale rate has been ascertained from the local Registration Office. M.D. Full powers for land not costing more than 50,000/- subject to the condition that (i) certificate of reasonability of rate has been issued by the competent revenue authority and (ii) the position of the local sale rate has been ascertained from the local Registration Office.
6.2 Sanction of capital works Chairman Full powers in respect of the capacity M.D. approved by the Board of Directors. Full powers in respect of Capital works costing upto Rs. Five lac subject ot the capacity already approved by the Board of Directors.
6.3 Ceilig for and acceptance of Chairman Full powers. , tenders/contracts. M.D. Full powers subject to limit of Rs. five a) Acceptance of tenders lakhs. when open tenders are invited and when more the one valid tender is received. (See Annexure ‘B’ Page No. viii to xii)
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6.4
6.6
6.6
6.7
6.8
6.9 b) When only one valid tender is received c) Calling for and acceptance of tenders for works when limited tenders are invited for reasons to be recorded in writing. d) Award of contract by negotiations without calling for tenders in emergent cases reasons to be recorded in writing. e) Acceptance of tenders other than lowest for reasons recorded in, writing. To Sanction ete. supplementary items and minor devlations in contracts for works. . Executlon of contracts in respect of sanctioned works ~ and approved tenders. Exension of time limits of contracts. To waive or reduce penalties stipulated in the contract, To invite and accept tenders for purchase of construction material. - Sale of surplus stores, Chairman M.D. Chairman M.D. Chairman M.D. Chairman M.D. Chairman M.D. XEN XEN Chairman MD. Chairman M.D. M.D. Chairman M.D.
(108) Full powers. Full powers in respect of works o less than Rs. 2,00,000/- Osting Full powers. Full powers limited to Rs, 2,00,000/. Full powers. Upto Rs. 50,000/- Full powers. Full powers as long as the differences between the lowest tender and the accepted tender does not exceed 5%, Full Powers. Full powers provided the deviations does not result in excess over 10% of the original value of contract. Reasons to be recarded in writing. Full powers provided the deviations does not result in excess over 10% of the original value of contract. Reasons to be recorded in writing. Full powers Full powers Full powers in respect of the contracts awarded within his comptence, provided the extention granted does not exceed 1/3 of the time stipulated in the contract Full powers; the Cormp in any individual Board of Upto Rs. agreement. , provided the loss If any to oration exceeding. Rs. 10,000 case is reported to the Directors, 5,000/- Full powers. Full powers, Full powers by inviting tenders. 4 Scanned by CamScanner .16 16 Write off shortage of articles of dead stocks, losses of stores, cash, tools and plants. Writing off irrecoverable loss of money/item of dead stock. Technical sanction. Administrative approval/ financial sanction. Local purchases for execution of (construction) work sanctioned Powers of levy compensation/ ' penalty on contractors in case of bad work. Advertisement charges of tenders elc. relating to supply of material construction of godowns etc. To create posts of wdrk charged establishment. Appointment of work charged staff. To sanction the purchase of T&P. To senction repairs and carriage of T&P. Signing of cheques. Chairman M.D. - Chairman XEN SDO - Chairman XEN XEN M.D. XEN M.D. XEN Chairman/ M.D. (Jointly) AAO (Singly) DGM (Singly) Full powers provieded the loss does not exceed 1000/- Upto Rs. 1000/- in each case. Upto Rs. one thousand. Upto Rs. 250/- Full powers. Upto Rs. 5000/- Full powers. Upto Rs. two lacs. Upto Rs. 5000/- Subject to Rs. 1000/- with the condition that the demand should not be split to avoid sanction of higher authorities. Full Powers as provided in the contract Full powers. Full powers subject to provision in the estimate. -do- Full powers. Full powers. Full powers. Rs. 5,00,000/- Rs. 20,00,000/- DGM & AMD Exceeding Rs. 20 lacs. (Jointly) NOTE :- In the absence of Accounts Officer, all powers delegated to Accounts Officer shall be exercised by the Assistant Accounts Officer.
(109) ‘The Amendments are vide order No. PWC/Acctts/39755-926/2001 dated 5.12.2001 Scanned by CamScanner LIST OF FORMS Sr. Nomenclature of form Form Nos. No.
1. The Muster Roll Form Punjab State Warehousing Corporation, (W) 1.
2. Casual Labour Roll Form Punjab State Warehousing Corporation. (W) 2.
3. The Measurement Book Form Punjab State Warehousing Corporation, (W) 3.
4. First and final bill form Form Punjab State Warehousing Corporation, (W) 4.
5. Running Account Bill Form Form Punjab State Warehousing Corporation, (W) 5.
6. Running Account Bill Form Form Punjab State Warehousing Corporation, (W) 6.
7. Running Account Form Punjab State Warehousing Corporation. W) 7.
8. Head Receipt Form Form Punjab State Warehousing Corporation. (W) 8.
9. Indenture for secured Form Punjab State Warehousing Corporation. ) advances (W) 9.
10. Pay Bill of Work Charged ~ Form Punjab State Warehousing Corporation. Establishment (W) 10.
(110) Scanned by CamScanner ANNEXURE -A PUNJAB STATE WAREHOUSING CORPORATION CHANDIGARH OFFICE ORDER n qupersession of all previous orders on the subject delegation of powers except orders csued vide endorsement No. PWC/Commt./CFS/33spl 1 & 2/99 dated 10-9-99 relating to Idelegati"“ of financial/administrative powers to Chief Port Manager, CFS. Ludhiana, The financial powers delegated to Managing Director are, hereby, further delegated o following Officers, for efficient discharge of the functions of the Corporations, as specified below. DELEGATION OF FINANCIAL POWERS IN RESPECT OF WAREHOUSING ACTIVITY TO FIELD OFFICERS A Non-Recurring Expenditure DELEGATING ANNUAL REMARKS EXTENT OF AUTHORITY CEILING DELEGATION UPTO (inRs.) (InRs)
1. Warehouse Equipment, 2000/ VV/Manager 10000/ Office Equipment, Funiture &* Fixture 20000/ D.M. 100000/
2. Chemical Stocks 500/- W/Manager 2500/- ’ 10000/ D.M. 50000/~ B) Recurring Expenditure Full Powers DM.
1. TalDA & approval of On pre-auditby journey with state, . Acctt. in Distt. Telephone, Electricity & W/Manager Office Water Charges( Passing & DM Paymentof Bills)
2. Postage & Telegrams Full Powers W/Manager Full Powers DM
3. Printing & Stationery 500/- At any one time W/Manager 2000/ 2500/- At any one ime DM 10000/-
4. Entertainment 200/- DM 2000/- 1000~ WM 10000/-
5. Vehicles Running 5000/- DM Limitof mileage Expenditure per month
8. Repair & Maintainance 111 Scanned by CamScanner 1 - : g T s & Buildin 2000/~ 10000/~ () Gotow ? 10000/ WM 20000/ per— On preaudi, y DM WHIDLO. Aocountangy, Distt, Othey, b) Equipment, Fumitureetc. 2500/- 10000/- B Eaip 5000- - WM 25000/- On preadit hy DM Aceountantin Distt, Offis,
(c) Vehicles 5000/- 25000/- DM
7.Handiing & Transportaion On 10000/~ Corporation Account DM
8. Medical Reimbursement 1000/- 100000~ For any ong DM employee at any one time,
9. Charges 5000/ DM 50000/ On preaudit by Accontantin distt. office
10. Office Contingencies 500/- W/Manager 5000/ On preauditby 5000/- DM 50000/- Accountantin distt. office C) Miscellaneous
1. Declaring Articles/Stores Surplus/ 25000/- DM 100000/- Atany one Un- serviceable & diposal thereof time on the basis of book value &on preaudit by Accountantin distt. office 2. Recoupment of expenditure Full Powers i Incurred from imprestto oM mrfi\gu:: WM lanager /others Offce 3. Operation of bank account 50000/- DM
(112) Scanned by CamScanner 1 7 Hinring &dehiring a) Godwon b) Offices & Stores 1, Operation of Bank A/c at Distt. Level and Purchase Centre
2. Payme against i) Purchase of Foodgrains i) Commission, levies, Taxes iy H & Charges A) NON-Recurring Expenditure
1. Warehouse Equipment
2. Office Equipments; Furniture & Fixture
3. Chemical Stocks
4. Vehicles - (Purchase Including addition & alteration)
5. Gunny Bags B) Recurring Expenditure
1. Salary, Bonus, Pension, TNDA (Passing & Payment of Bills)
2. Postage & Telegrams, 3 4 5 1000/-p.m. DM 2500/- DM DELEGATION OF POWERS IN RESPECT OF PROCUREMENT ACTIVITIES TO FIELD OFFICERS Full Power DM & Accountant Jointly Full Power DM On the basis of rates fixed by competent authority & on preaudit by Full Power DM Accountantin Full Power DM Distt. Office. DELEGATION OF FINANCIAL POWERS IN RESPECT OF WAREHOUSING ACTIVITY TO HEAD OFFICE OFFICERS Extentof Delegation Authority Annual Remarks Delegation upto Ceiling (inRs.) (InRs.) 100000/ AMD 20000/ Manager 100000/ Incharge (S) 25000/ Manager ) Incharge (F&A) 100000/~ AMD 200000/ AMD UptoRs. 40.000 AMD 5000000/ AMD Full Powers Manager Incharge (F&A) Full Powers Manager Incharge (F&A) Telephone, Electricity & Water
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3. Library Newspapers, Books & Up to Rs. 5000/~ AMD Periodicals
4. Insurance of Vehicle Full Powers Manager Incharge (F&A)
5. Rentof Godowns, offices, stocks ~ Full Powers Manager (Passing of Bills) Incharge (F&A)
6. Liveries Full Powers AMD As per scales fixed by State Govt.
7. Printing & Statinery 2500/~ Atany one time Manager 10000/- Incharge (S) 5000/- Atany one time Manager 10000/~ Incharge (F&A) 50000/~ Atany one time AMD
8. Publicity & Advertisement 20000/ AMD 200000/ |
9. Entertainment 1000/- Br. Manager 10000/- ‘ Manager Incharge (Comml.) 5000/ AMD 50000/
10.Legal Expenditure 10000/ AMD
11.Vehicles Running Expenditure Full Powers Manager Incharge (F&A) 12 License Fee Full Powers Manager Incharge (F&A)
13.Repair & Manatenance a) Godowns/Builidngs 50000/- AMD 't;g:lfigpmems, Furniture & 10000/- Manager 50000/- Incharge (F&A) c) Vehicles 25000/- AVD 5000 Manager 25000/- Incharge (F&A) 250000/- AMD BE
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14.5taffWelfare 20000/ AMD 15Handing & Transportation 50000/- AMD On Corporation Account 16,Passing of H &T Charges Bills Full Powers Manager Incharge (F&A) 17 Gratuity Full Powers AMD
18.Subscription to Membership Full Powers AMD
19.Intereston Loan Full Powers Manager Incharge (F&A)
20.Guarantee Fee Full Powers Manager Incharge (F&A)
21. Medical Reimbursoment 2500/ Manager For any one 72500/- Incharge (F&A) Employee at AMD anyone time 22 Embossed Judicial Stmps Full Powers Manager Incharge (F&A) 23 Plantation 5000/~ Manager Incharge (F&A) 25000/- AMD 24 Training Expenditure 50000/ AMD
25.Waighment Charges 50000/ AMD
26.Audit Fee a) Statutory Audit Full Powers Manager As fixed by Incharge (F&A) State Govt b) Tax Audit FullPowers Manager Incharge (F&A) 27 Gifts 2500/- AMD 3 i 5000/ Manager
28.0ffice Contingencies Incharge (F&A) AMD > Full Powers Manager As Admisible 29 Exgratia payment to employees incharge (F&A) under rules Powers Manager As Payable 30 Income Tax (Corp.) i Incharge (F&A) under Income (11 5) Scanned by CamScanner 1 2 3 5 Tax Law
31.Houe Tax on Godowns etc. Full Powers Manager Incharge (F&A)
32.Declaring Articles/Stores Surplus 50000/ AMD Atany one IUnserviceable & disposal time on the thereof basis of book value.
33.i) Approval of Journey of HO. Full Powers Br. Manager Withing Punjab Staff State & Dehi ii) Approval of journey of DM & Full Powers AMD other HO Branch Officers.
34.Operation of bank account 5lac AAO 20lac Manager Incharge (F&A) 25lac Manager inchiarge(F&A) & AMD jointly
35.Hinging & dehinging a) Godown 2000/~ p.m Manager Incharge (comml.) 5000/- p.m. AMD b) Offices &stores 5000/ Manager Incharge (comml.)
36. Sanction/ enhancement of Full Powers Manager imprest with vanous Incharge (F&A) funchqnaries and recoupment of expenditure from imprest
37. Retund of Securty/ earnest money a) Civil contractor Full Powers Manager . Incharge(F&A) b) Labour contractor Full Powers Manager Incharge (F&A) ¢) Employees Full Powers Manager Incharge(F&A) d)Others Full Powers Manager
(116) Scanned by CamScanner 1 2 3 4 5 Incharge (F&A) ¢) CAPITAL. EXPENDITURE 1 Sanction of Capital Works Rs.5lac AMD Subjectto budget provisions & clearance by finance D) ADVANCES :
1. Travelling Full Powers Manager 75% of Incharge(F&A) anticipated TA claim in respect of approved tour
2.Conveyance Full Powers ADM Where no relaxation of condition(s) involved.
3.House Building Advance Full Powers AMD Allcases covered under Rules & where norelaxation inrulesis allowed 4, Salary Full Powers Manager Incharge(F&A)
5. Medical 5000/ Manager . Incharge (F&A) 25000/- AMD ontractors Full Powers Manager 75%against
6. Labour Ct ) e e Tstaganst approved rules
7. Supplier Full Powers Manager Ifin Incharge(F&A) accordance with supply order/contract officer Incharge of the branch in the scale of 10025-15100 ) Note:- Manager Incharge means Scanned by CamScanner DELEGATION OF POWERS IN RESPECT OF ENGINEERING WING S NATURE OF POWER NO.
1.Sanction of capital works
2. (a) Todecide rates of items of work not available in PWD Common Schedule of rates.
(b) To decide rates of item of work which are neither given in common schedule of rates of PWD nor in the agreement.
3. (a) Execution of contractin r/o of Sanctioned works and approved tenders
(b) Signing of agreement on behalf of MD, after tenders are finally approved by competent authority
4. Extention of time limit of contracts.
5. To purchase construction material without tenders
(a) On rate contract
(b) Open market after calling quotations in emergent cases on recommendation of CM Engg. DELEGATION Rs.5lac AMD Full Powers CM Engg. Full Powers CMEngg. Full Powers CMEngg. Full Powers CMEngg. i) Full Powers in CMEngg. respect of contracts awarded within his competence provided the extention granted does notexceed 1/5 oftime slipulated inthe contractagreement. Full Powers UptoRs, 15000/ Purchase
(118) CMEngg. subjectto Budget provisions &clearance finance In consultation with Finance. in consultation with Finance. Scanned by CamScanner 1 2 3 2 5 Exceeding Rs. 15000/- Purchase do committee of CMEngg. SDO & AMD or his Rep.
(c)On control price against Full Powers CMEngg. allocation by Govt.
6. Sale of Surplus Store. UptoRs. 5 lac by CMEngg. In tenders Consultation . with Finance.
7. Technical Section UptoRs. 10000/ SDo Full Powers CMEngg.
8.a) Toincur expenditure on office ~ Rs. 1000/- SDO subjectto contingencios Rs.5000/- pa Rs.5000/- CMEngg. Subjectto Rs.25000/- pa b)To incur expenditure on Rs.2000/- SDO Subjectto contingencies Rs. 1000/ pa Rs.25000/- CMEngg. Subjectto Rs. 125000/ pa c)Hiring of equipmenttransport Upto Re.25000for CMEngg. In & other tools and plants for eachitematone ime consultation execution of works with departmentally Finance
9. Tolevy compensation/ penalty orsin case of - g;\[;:;r;gact ' Full Powers CMEngg. b)Bad work Full Powers CMEngg. Full Powers subjectto CMEngg. ed 10, To create post of work charg orovison n he estimate CMEngg. |
11. To sanction repair & cartiage Full Powers % ;,nsu"afion of T&P and construction with Finance. material
(119) Scanned by CamScanner 1 2 12, Passing of bills of construction/ Full Powers repair of godowns/ plinths ect.
13. Payment against bills of "costruction / repairs off godowns plinths ect. Full Powers CMEngg. CM (F& A) As per delegation of powers relating to operation of bank account DELEGATION OF POWERS IN RESPECT OF PROCUREMENT ACTIVITIES TO HEAD OFFICE OFFICERS - 1.a) Opening of Bank AIC Full Powers . b)Operation of cash credit AIC * Full Powers and current AIC at Head office Chandgarh, dated The 15-09-99 U.0.No.PWC/ Acctt. 24091 - 258/ 99, dated:- 21-9-99 Acopy ofthe above is forwarded for information &action to:- - Althe Branch Manag . Allthe DMS, PWCin the state of Punjab, . Allthe Warehouse Manager, PSWC in t . Nithe SDOS, PSWC . Allthe S.0s, PSWC . Allthe AAOs, PSWC atH.0, . Secretary to MD . PAto AMD P R N (120 - ers, PSWC at Head office, manager Incharge (F&A) Manager Incharge (FGA)/ AAO G.S. PIRZADA MANAGING DIRECTOR inthe state of Punjab, CHIEF MANAGER (F&A), for Managing Director Scanned by CamScanner