(i) Tfie Head of Office entrusted with the custody of stores will be responsible to their safety. He should keep them in good and efficient condition protecting them from loss, damage and deterioration.
When the stores have become useless or obsolete or are rendered surplus and can not be put to any profitable use, a survey report shall The RajasAan Uibain Impcpvement Trust Rules, 1961 93 be prepared by the Head of Office and submitted t}efore Trust for necessary sarH:tion for their eisposaf by public auction, write off.
(ii) An accourtt of all s to i i ^ purchased should be maintained in store ledger in U.LT, Form Mo. 27 Separate pages for consumable and nonconsumabte may be set apart for different kind of stores e.g.
furniture, stationery articies^ oerrtent structural steels etc. The stores shall comprise of two broad s^tegori^ viz. (i) consumable and (ii) nonconsumable. Consurrtat^ a rUd^ shati comprise of items whi(^ after issue are nonmaiiy used up i.e. pencils, nibs, ink, paper erasers etc., and are not required to be returned to store of accounted for after issue. Non-consumable stores comprise of such articles which even after having been used, have to be accounted for e.g. furniture, fixtures, ink stands, caH beils. ^{of^a3nsurr)able stores after issue should be transferred to Enventori^ of permanent articles to be hung up in the respective room in wtsch Ihey have been placed when such stores have served their norrr^ life, necessary action for their disposal as per provisions of Rule S6 should be taken.
(ill) In keeping the accotffit of ttie stores and their custody, all the care shall be taken by Sie Head of Office, and if any loss or damage occurs due to neglig^ice of any servant of the Trust, it shall be treated as much a k^s as if it were a k>ss of cash. A physical verification of s to r^ shai be carried out at least once in six months by the Head of Offk:e and in token cH having done so he will record a certificate in the stores l^fger and msHae a note of any other salient facts regarding excess, ^lortage and unusual depreciation of stores etc.
93. Stores will be sstsed on p l ^ and works pertaining to the Trust only and on the indent erf offidais concerned and in no case any private sale, use of business wnll be carried out of these stores.
CHAPTER X EmbezzlNnrants, k » s ^ and write off etc.