Punjab State Warehousing Corporation Regulations, 1976

Punjab State Warehousing Corporation Regulations, 1976

The Punjab State Warehousing Corporation Regulations, 1976

Published vide Punjab Government Notification No. G.S.R. 66/C.A.58/62/Section 42/76, dated 7 June, 1976

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Chapter I

Preliminary

1. Short Title and Commencement. - (i) These regulations may be called "the Punjab State Warehousing Corporation Regulations, 1976".

(ii) 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 Corporation Act, 1962 (58 of 1962);

(b) 'Accounts Officer' means Accounts Officer 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;

(j) 'Inspection Officer' means the Inspection Officer of the Corporation;

(k) 'Managing Director' means the Managing Director of the Corporation;

(l) 'Section' means a section of the Act;

(m) 'Shareholders' means the shareholders of the Corporation;

(n) 'sub-committee' means the sub-committee appointed by the Board;

(o) 'Secretary' means the Secretary of the Corporation.

Chapter II

3. Meetings of the Board and the Executive Committee. [Section (42)(2)(c)]. - (1) A meeting of the Board and of the Executive Committee shall 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 given to every Director of a meeting of the Board and not less than 7 days' notice shall be given to a 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 shorter 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 address specifying the time, date and place of the meeting and the business to be transacted at the meeting.

(5) No business other than that 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.

4. Presiding Authority. [Section (42)(2)(c)]. - 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.

5. Decision by Majority. [Section 42 (2)(c)]. - 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 second or casting vote.

6. Quorum. [Section 42(2)(c)]. - (1) The quorum for a meeting of the Board shall be five and that of the Executive Committee shall be three.

(2) If there is no quorum at any meeting of the Board or of the Executive Committee, the meeting shall be adjourned and at the adjourned meeting business of the last meeting shall be conducted irrespective of there being quorum or not.

7. Place of Meeting. [Section 42(2)(c)]. - 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.

8. Minute Book. [Section 42(2)(c)]. - 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 meeting of the Board as well as of the Executive Committee shall be circulated as soon as possible after the 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 of the Board for information.

9. Disclosure of Interest by a Director. [Section 42(2)(c)]. - Every director who is in any way, whether directly or indirectly, concerned or interested (except as a representative of a statutory body corporate) in any contract, loan or agreement entered into or proposed to be entered into, by or on behalf of the Corporation, shall disclose the nature of his concern or 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 Executive Committee when such contract, loan or agreement is considered.

10. Rate of fee payable to directors for attending meeting etc. [Section 42]. - A director (other than the managing director, or an official director or a M.P. or a 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.

Chapter III

Administration and Conduct of Affairs of the Corporation

11. Powers of the Chairman in Emergency. Section 42(2)(c). - In matters calling for emergent action, the Chairman may pass any order or perform any act within the competence of the Board provided that any orders passed under this provision shall 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 financial powers :-

Nature of power	Extent		Remarks

	Recurring Non-recurring
(a) Power to incur expenditure on purchase of material	Up to Rs. 1,000/-	Up to Rs. 10,000/-	For any one item at any one time
(b) Power to hire godowns or offices	Rs. 500/- and above	.....	Per mensem per godown or building

12. Powers of the Managing Director and other Officers of the Corporation [Section 20(3)(a), Section 33 and 42(2)(e) and (f)]. - The managing director shall have the power 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 defended by or against the Corporation subject to such directions as the Board may give from time to time.

(ii) (a) The managing director shall act as Controlling and Disbursing Officer in respect of all funds of the Corporation and subject to the specific delegation mentioned in sub-regulation (iii) 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.

(b) (I) The managing director any declare any article or item valuing upto Rs. 500/- as unserviceable and get it disposed of through public auction. For an article or item valuing above Rs. 500/- the aforesaid powers shall be exercised by the Chairman.

(II) The managing director may declare any article or item valuing up to Rs. 500/- as surplus and get it disposed of through public auction.

(III) The managing director may write off a financial loss to the Corporation upto Rs. 1000/- in any one case. For such 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 expenditure on purchase of material, etc.	Up to Rs. 500/-	Up to Rs. 5,000/-	For any one item at any one time.
(b) Power to hire godowns or office	Below Rs. 500/- .	.....	Per mensem per godown or building

(iv) The managing director shall organise and supervise the office of the Corporation, maintain discipline and exercise such power in connection with appointments, promotions, of termination of service and other disciplinary 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.

(v) The Secretary and other officers of the Corporation shall exercise the following financial powers :-

		Nature of power	To whom delegated		Extent		Remarks

					Recurring	Non-recurring
(a)	Power to incur expenditure on purchase of material and to incur other contingent expenditure		Secretary	Up to Rs. 50/- at a time and up to a maximum of Rs. 1,000/- in a month subject to budget provision		Up to Rs. 100/-		For any one item at any one time
(b)	Power to pass bills in respect of pay, T.A. & other claims of staff		Secretary	Up to 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		...		...
(c)	Passing of suppliers bills		Secretary	Up to Rs. 1,000/- for any one bill subject to sanction of the competent authority and subject to pre-audit of the bills by the Accounts Officer (Except petty contingent expenditure up to Rs. 20/- in any one case)		...		...
(d)	Power to open, close or transfer bank account		Secretary	Full Powers		...		In the absence of the Managing Director
(e)	Power to pass rent bill		Accounts Officer	Up to Rs. 1,0000/- in respect of any one bill at a time subject to sanction of the competent authority		...		...
(f)	Power to pass recoupment statement		Accounts Officer	Up to Rs. 200/- at any one statement at a time		...		...
(g)	Power to issue cheques		Accounts Officer	Up to Rs. 5,000/-		...		...
(h)	Power to issue cheques		Account Officer jointly with the Secretary	Up to Rs. 10,000/-		...		...
(i)	Power to hire godowns		Inspection Officer/Deputy Inspection Officer	Up to Rs. 100/- per mensem per godown		...		...

Note I. - Cheques and its relevant voucher upto 1,000/- shall be signed by the Assistant Accounts Officer.

Note II. - In the absence of the Accounts Officer, whether being on leave or on tour, all his powers shall be exercised by the Assistant Accounts Officer.

13. Amount of Expenditure of the Administration of the Corporation. [Section 42(2)(f)]. - The Board shall determine from time to time the amount of expenditure on the administration of the Corporation.

14. Common Seal of the Corporation. [Section 20(3)(a) and Section 42(2)(e)]. - (1) The common seal of the Corporation shall not be affixed to any instrument except in pursuance of a resolution of the Board or 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) Any instrument executed otherwise than in accordance with the provisions of this regulation shall not be considered as validly executed.

15. Manner and form in which contracts binding on the Corporation may be executed. Section 20(3)(a) and Section 42(2)(e). - 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.

16. Pleadings etc., by whom to be signed. Section 20(3)(a), Section 33 & Section 42(2)(e). - Plaints, written statements, petitions, vakatat namas, affidavits and other 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.

Chapter IV

Meeting of the share-holders

17. (i) Notice for convening a general meeting. [Section 42(2)(f)]. - A notice in writing of at least 30 days shall be given by the Managing Director to the share-holders for convening the annual general meeting of the Corporation.

(ii) Business at the annual general meeting. - At the annual general meeting the following business shall be transacted, namely :-

(a) Consideration of the annual accounts of the Corporation together with the audit report thereon.

(b) Any other business with the consent of the chairman.

(iii) (I) Voting by State Government. - (a) The State Government may, by an order in writing, authorise any of its officers to act as its representatives at the annual general meeting of the Corporation and the officer so authorised shall be entitled to exercise the same power on behalf of the State Government as if he were an individual share-holder of the Corporation. The officer so authorised shall not be deemed to be a proxy.

(b) A copy of an order made under sub-regulation (iii) (I) (a) shall be deposited with the managing director or secretary of the Corporation before the time fixed for the meeting.

(c) An order made under sub-regulation (iii) (I) (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 and the deposit of a copy thereof with the managing director or the secretary of the Corporation within the time limited by sub-regulation (iii)(I)(b) above.

(II) Voting by Central Warehousing Corporation. - The managing director of the Central Warehousing Corporation may authorise any official of the Central Warehousing Corporation or any other person to act as the representative of the Central Warehousing Corporation at the annual general meeting of the Corporation and the person so authorised shall be entitled to exercise the same powers on behalf of the Central Warehousing Corporation as if he was an individual share-holder of the Corporation. The authorisation so given may be in favour of two 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 fixed for the meeting. A person acting in terms of the authorisation given under this sub-regulation shall not be deemed to be a proxy.

(iv) Quorum for General Meeting. - A quorum for the annual general meeting of the share-holders shall be two if, within 30 minutes from the time appointed for the 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 being 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.

(vi) Voting at General Meeting and decision by majority. - (a) At any general meeting a resolution put to the vote of the meeting shall be decided by the 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 there at 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. - (a) 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.

(c) Until the contrary is approved, every general meeting in respect of the proceedings whereof minutes have been recorded shall be deemed to have been duly called and held, and all proceedings taken place thereon, to have duly taken place.

18. Working of the Engineering Cell. [Section 42(2)(f)]. - Accounting procedure. - The Accounting Procedure to be followed for the working of the Engineering Cell of the Corporation in the matters of execution of works, maintenance of accounts, delegation of powers, shall be such as is specified in Appendix I.

Appendix I

(See Regulation 18)

Chapter I

Definitions

(1) Administrative Approval means an order to the Engineering Cell to 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 Directors of the Punjab State Warehousing Corporation (in consultation with the share-holders wherever necessary) or any other authority to which such powers may be delegated;

(3) Major Estimate means 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) Minor Estimate means the estimate for a work when the sanctioned amount for the works expenditure does not exceed ten thousand rupees or any other limit which may be fixed by the competent authority;

(5) Market rate used in respect of an article, borne on the stocks accounts of the Engineering Cell means the cost per unit at which the article, or an article of similar description can be procured, at a given time at the stores godowns from the public market suitable to the Engineering Cell for obtaining a supply thereof;

(6) Technical Sanction means an order given by the competent authority sanctioning a properly detailed estimate of the cost of a work of construction or repair proposed to be carried out in the Punjab State Warehousing Corporation.

Chapter II

Main Outlines of Accounts

2. The main features of the system of the works Accounts of the Engineering Cell of the Punjab State Warehousing Corporation are :-

(1) The Accounts Officer subject to overall supervision of the Managing Director is the primary Disbursing Officer of the Engineering Cell, who is permitted to operate Bank Accounts and obtain funds by the cheques required for all disbursements in connection with the execution of works.

(2) The Accounts Officer collects the receipts of the Punjab State Warehousing Corporation and pays them into the Bank Accounts of the Corporation.

(3) The Accounts of these receipts and disbursements are compiled by the Accountant posted in the Engineering Cell under the supervision of the Accounts Officer and submitted monthly to the Head Office of the Corporation.

(4) The accounts of all 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 Managing Director/Accounts Officer.

(5) The charges on each godown are to be booked separately in the accounts of the Engineering Cell under separate heads of expenditure.

(6) Personal payments to all the officers/officials posted in the Engineering Cell 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.

(7) All the accounts books should be kept in the Engineering Cell and the Executive Engineer has to satisfy the audit that the claims accepted are valid. The voucher should be a complete proof of the payment which it supports and accounts should be correct in all respects.

(8) In the absence of any specific instruction, general rules and regulations given in Punjab P.W.D. Code, Account Code, Volume III and Financial Hand Book No. 3 would apply.

(9) All the expenditure in connection with the construction of godowns whether direct or indirect in form of salaries to staff, tools and plants or miscellaneous expenditure shall be booked in the final accounts by the Accounts Branch under a general ledger head "Godowns Construction Account".

(10) A bi-ledger containing a detailed sub-headwise account of the expenditure booked under the head "Godowns Construction Account" shall be kept in the Engineering Cell under the supervision of the Accountant. The balances of this 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 balances of this ledger shall be supplied by the Engineering Cell to the Accounts Branch monthly.

Chapter III

Heads of the Account for Construction of Godowns and Explanatory Note for the Accountal of Transactions Thereunder

3. (a) Fixed Assets -

(i) Godowns. - All payments to the contractors and suppliers in connection with a specific godown against passed bills shall be charged and debited to the accounts of that particular godown under this detailed head. Similarly the pay and allowances of the work charged establishment and other payments shall also be debited to the account of particular godown in which it is employed or the payment pertains as the case may be. A separate account shall be kept for each godown. The number of accounts shall be as many as the number of godowns to be construed. A bi-ledger for godownwise expenditure booked under their head shall be maintained in the Engineering Cell.

(ii) Land. - The expenditure, if any, in connection with the purchase of land for purpose of the construction of godowns will be booked in the general ledger head "Godown Construction Accounts" but in the bi-ledger it should be classified under this detailed head.

(b) Current Assets (Tools and Plants)

The cost of furniture, instruments, plants machinery, tools, as far as possible shall be charged to the particular godown for which these are purchased, treating this type of expenditure as work charged tools and plants. However, wherever such articles are purchased for general use on a group of godowns, its cost may be charged to the respective estimates and detailed accounts kept in the manner and as per P.W.D. system of accounts and expenditure thereof booked under this head.

(i) Establishment. - A separate pay register shall be maintained in respect of Engineering Cell staff and separate pay bills shall be prepared for the officers and officials working in the Engineering Cell. The expenditure shall first be debited to the general leader head expenditure account of pay of staff but at the time of closing annual accounts the total expenditure on the pay of the Engineering Cell staff shall be worked out for this register and adjusted as under in the Account Books :-

"Debit :

"Credit

(ii) A separate T.A. check Register shall be kept in the Accounts Branch in respect of Engineering Cell staff and all T.A. bills entered therein. The expenditure shall be debited to the general ledger head expenditure account T.A. and conveyance charges at the time of closing the annual accounts the total amount of T.A. paid to the Engineering Cell staff during the period shall be worked out from the register and adjusted as under in the book of the accounts branch :-

Debt

Credit

(iii) A separate medical reimbursement check register shall be kept in the Accounts Branch in respect of Engineering Cell staff and all bills for medical reimbursements shall be entered therein. The expenditure shall be debited to the general ledger, head Expenditure account medical reimbursement charges on the close of the accounting year. The establishment branch shall prepare and work out the total amount of the medical reimbursement paid to the Engineering Cell staff and supply the statement to the Accounts Branch for adjustment as under :-

Debit

Credit

(iv) 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 Accounts Branch to the Engineering Cell through debit note.

(v) A separate register in respect of construction staff shall be kept and the amount debited to the general ledger 'head' Expenditure account 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

Credit

(2) Contingencies. - The bills relating to the charges of electricity, water charges, rent, rates, taxes, postage, telegraphy, telephones, entertainment, printing and other such expenditure relating to the Engineering Cell at Head Office shall as far as possible be routed through Engineering Cell and the charges shall accordingly be debited to the general ledger "Head" Godowns Construction account. All such bills of field Engineering Cell office shall also be dealt with as above and the bills relating to the head office which cannot be allocated relating purely to Engineering Cell shall be dealt with as usual and the expenditure charged to heads of account as at present.

(d) Personal Account :

Material supplied or Miscellaneous Advance. - Payment to suppliers on the basis of document presented through banks for advance payments shall be made by the Accounts Branch on the authority of Engineering Cell and amount debited to general ledger Head Godown Construction account. In the account 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 Engineer-in-charge.

(ii) Security of deposit account. - The amount of earnest money on security deposit recommended from the contractor's bill shall be accounted for under this sub-head.

(iii) Imprest to staff account. - The advances made to construction staff to meet day to day expenses shall be accounted for under this sub-head cleared by contra-debt to the concerned sub-head. The adjustment shall be made in the books of the Engineering Cell.

(iv) Head Office Account. - 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 sub-head.

Chapter IV

Procedure of Working of Engineering Cell Regarding Construction of Godowns or other Buildings

41. Works. - The work orders shall be drawn up to the amount of Rs. 10,000 and agreement beyond Rs. 10,000 notice inviting tenders and Estimates shall be prepared on P.W.D. schedule of rates. The work orders will be drawn by the Sub-Divisional Officer on the basis of the qoutations called by him.

(ii) Construction Agreement. - Tenders would be called by the Executive Engineer with due notice from contractors of the Punjab P.W.D., B.&R., Railway, Central P.W.D., Military Engineering Services, Union Territory, Chandigarh etc. giving wide publicity in the press as well as in local P.W.D. divisions. Tenders will be preferably invited on lump sum basis instead of on item-rate basis. After the receipt of tenders, these shall be opened by the Executive Engineer at the specified time and date in the presence of tenderers or their authorised agents if they so like and the Sub-Divisional Officer and any other Officer deputed by Managing Director. The Executive Engineer will prepare a comparative statement indicating the rates of various tenders alongwith the conditions etc. These tenders will be considered by the following Committee :-

(1) Executive Engineer - Chairman.

(2) Accounts Officer or Assistant Accounts Officer.

(3) Secretary or the Storage and Technical Officer.

(4) Sub-Divisional Officer.

The Committee will recommend the approval of the tenders and the acceptance letter will then be issued by the Executive Engineer after taking approval of competent authority. If possible without any harm to work, the decision regarding quotations may also be obtained from the Committee by the Executive Engineer.

(iii) Purchase of Material. - For the purchase of other material which is required for the construction, necessary tenders will be called by the Executive Engineer and processed as per procedure and under head construction agreement. Where a case for making purchase cannot generally be decided on the basis of lowest rates received by calling quotations/tenders on the basis of the quality and specifications of the materials offered have also to be checked personally or the Engineering Cell may need certain material or T&P urgently, in which case, it may also not be possible to go into usual formalities of inviting quotations etc. in such cases after recording full justifications, the Executive Engineer may recommend purchase through Purchase Committee which may even go to the various suppliers, check the suitability of materials, specifications, negotiate with the suppliers on the spot. The Purchase Committee is also authorised to make cash purchases after taking necessary advances. The Purchase Committee shall be constituted as under:-

(a) For the purchase of materials upto Rs. 5,000 except petty items costing less than Rs. 100/-

(i) Sub-Divisional Officer.

(ii) Warehouse Manager/Representative of the Accounts Officer in the case of Head Office.

(b) For purchase of material more than Rs. 5,000.

(i) Managing Director or his representative.

(ii) Executive Engineer.

(iii) One Sub-Divisional Engineer.

(iv) Labour Rates. - If circumstances warrant, labour can be engaged by the Engineering Cell departmentally on the rates given in the Punjab P.W.D. Schedule of rates applicable to the particular Zone. The Executive Engineer will have full power to sanction the rates of departmental labour after considering the non-availability of labour on scheduled rates within the prevailing ceiling for the P.W.D. Zone recording full justification. In case the work-charge staff is to be employed on the supervision of the construction of godown at site, these would be employed at fixed rates. Higher pay can be allowed by the Managing Director on merits.

(v) Negotiations of Tenders. - The tender Committee can negotiate with the lowest tenderer if the rate is considered high. In case the lowest tenderer is not considered suitable and resourceful or 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.

(vi) Measurements, Buildings and Payments. - Measurements of the work will be done by the Sectional Officer and entered in the Measurement Book. The Sub Divisional Officer will check these to the maximum as far as possible but atleast 50 percent and in case of concealed item cent per cent check. The test check of atleast 10 per cent of the amount shall be done by the Executive Engineer himself. The rates for each item will be entered by the Sub- Divisional Officer himself in the final bill which shall be audited in the office of the Executive Engineer 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 Executive Engineer on proper scrutiny. The accounts of expenditure will be maintained in the office of the Executive Engineer in the same way as is being done in P.W.D. with this 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 P.W.D. so that at any time this could be scrutinised and checked. Similarly the payments for supply of material will be made by the Accounts Officer on the basis of bill duly passed by the Executive Engineer.

The bills of work charged staff and labour employed departmentally shall be passed by the Executive Engineer and there by payment of the same will be made by the Sub-Divisional Officer out of the imprest given to him for the purpose. The imprest will be issued to the Sub-Divisional Officer by the Accounts Officer, which shall be got recouped monthly or earlier in special circumstances.

(vii) Material and T and P account - Proper account of material and other articles received will be maintained by the Sub-Divisional Officer as is being maintained in Public Works Department. Similarly the consumption account of the material issued to contractors shall also be prepared with each bill. It shall be necessary to have "Suspense Head" for stock. T and P head of expenditure will be kept separately. The numerical Account of T and P will be maintained by the Sub-Divisional Officer.

(viii) The Executive Engineer of the Corporation or any other officer to be nominated by the Chairman and acceptable to the Corporation would usually be the Arbitrator in case of any dispute between the Punjab State Warehousing Corporation and the Contractor or Supplier.

Chapter V

Procedure Regarding Submission of Contractor's Bill for Payment

5. (i) Instructions for posting the Measurement Book given on page 1-6 fly-leaf of the Measurement Book be carefully read and followed.

(ii) While recording measurements and carrying forward the same in the abstract of quantities 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.

(iii) Complete description of items as per contract agreement be given while recording record entries and abstract of quantities and cost.

(iv) It should be verified that the rates are as per contract agreement. Any item not covered by the contract agreement must be got approved before hand by submitting analysis of rates.

(v) The carriage of earth and sand is allowed from a distance more than that provided in the contracts, shall not be allowed without the prior approval of the Managing Director which shall be obtained after full justification by the Executive Engineer. The Sub-Divisional Officer should verify all heads personally and he shall also give the following certificate.

"I have myself verified the distance of lead for which carriage is being paid in case of item No. Serial No................"

(vi) The bills shall be prepared on the proper form and amount since last certificate shall invariably be worked out.

(vii) In case of final bills the following certificate shall be recorded by the Sub-Divisional Officer concerned :-

(i) Certified that the work has been executed in accordance with the P.W.D. Specifications, 1963 as per drawings supplied from time to time.

(ii) Certified that the lead of carriage paid, - vide item No.......of the bill has been verified by me personally and is correct.

(iii) Certified that all the rates provided in this bill are as per contract agreement and are duly approved by the Executive Engineer, ................ vide No..... dated.......

(viii) The bills of the suppliers should be on the printed bill forms and not on blank papers and where the sales tax is claimed by firm and is recommended to be paid, the sales tax number must be got mentioned from the supplier on the bill.

(ix) All cuttings and corrections in the Measurement Books and bills be initiated by the person making such corrections. The Sub Divisional Officer shall attest under full signatures, the main corrections of all types which have effect of increasing or decreasing the measurements recorded by the Sectional Officer.

(x) In case of bills of purchases the sanction reference with which the purchase has been effected be quoted besides the following certificate :-

"Purchase has been effected from the lowest tenderer after inviting regular quotations."

(xi) Payment for unmeasured work shall not be made.

(xii) It is the responsibility of the Executive Engineer that all the amount due from the contractor on account of supply of material, penalty on account of late completion of work, bad work shall be received from the contractor from the first bill payable immediately thereafter.

Note. - P.W.D. standard forms shall be used with necessary modification wherever necessary. List of important forms is at Annexure 'A'

Chapter VI

6. (1) The delegations given below are subject to the following general limitations:

(a) The general policy as laid down by the Board of Directors from time to time,

(b) Observations of the cannons of financial propriety,

(d) Compliance with each rule or direction as may be specified by the Punjab Government, not inconsistent with the Act.

Where there is a difference of opinion between the Accounts Officer and the Officer delegated with financial powers the matter will be referred to the Managing Director for decision.

S.No.	Nature of Power	Authority	Powers delegated
(i)	Purchase of land (it shall however, be generally acquired through Punjab Government	Chairman	Full powers subject to the policy instruction laid down by the Board of Directors for land costing less than Rs. One lakh and further 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 rates has been ascertained from the local Registration Office
		Managing Director	Full powers for land not costing more than Rs. 50,000 subject to the condition that (i) certificate of reasonability of rate has been issued by the competent authority and (ii) the position of the local sale rates has been ascertained from the local Registration Office.
(ii)	Sanction of Capital Works	Chairman	Full powers in respect of the capacity approved by the Board of Directors.
		Managing Director	Full powers in respect of Capital works costing upto Rs. five lakh subject to the capacity already approved by the Board of Directors.
(iii)	Calling for and acceptance of tenders or contracts
(a)	Acceptance of tenders when open tenders are invited and when more than one valid tenders are received	Chairman Managing Director	Full powers Full powers subject to limit of five lakhs rupees.
(b)	When only one valid tender is received	Chairman	Full powers
		Managing Director	Full powers in respect of works costing less than five lakhs rupees.
(c)	Calling for and acceptance of tenders for works when limited tenders are invited for reasons to be recorded in writing	ChairmanManaging Director	Full powers.Full powers upto two lakhs rupees
(d)	Award of contract by negotiations without calling for tenders in emergent cases reasons to be recorded in writing	Chairman Managing Director	Full Powers Upto fifty thousand rupees.
(e)	Acceptance of tenders other than lowest for reasons recorded in writing	Chairman Managing Director	Full powers Full powers as long as the difference between the lowest tender and the acceptance tender does not exceed 5%
(iv)(a)	To sanction etc. supplementary items and minor deviations in contracts for works	Managing Director	Full powers
		Executive Engineer	Full powers provided deviations do not result in excess over 10% of the original value of contract reasons to be recorded in writing.
(b)	To decide rates of the items of work not available in PWD common schedule of rates	Executive Engineer	Full powers
(c)	To decide rates of items of work which are neither given in the common schedule of Rates of PWD nor in the agreement	Executive Engineer	Full powers
(v)(a)	Execution of contracts in respect of sanctioned works and approved tenders	Executive Engineer	Full powers
(b)	Signing of agreement on behalf of Managing Director/Chairman after tenders are finally approved by the competent authority	Executive Engineer	Full powers
(vi)	Extension of time limits of contracts	Managing Director	Full powers
		Executive Engineer	Full powers in respect of the contracts awarded within his competence provided the extension granted does not exceed 1/3 of the time stipulated in the contract agreement.
(vii)	To waive or reduce penalties stipulated in the contract	Chairman	Full powers.
		Managing Director	(i) Full powers in respect of cases where the penalty has been imposed on account of the delay in execution/ competetion of work.(ii) Upto Rs. 5,000 in case of penalty has been imposed for bad work.
(viii)	To invite and accept tenders for purchase of construction material	Managing Director	Full powers
(ix)	Sale of surplus stores	Chairman Managing Director	Full powers Full powers by inviting tenders.
(x)	Writing off shortage of articles of dead stocks, losses of stores, cash tools, and plants	Chairman	Full powers provided the loss does not exceed Rs. 10,000
		Managing Director	Upto Rs. 1000 in each case
(xi)	Writing off irrecoverable loss of money/item of dead stocks	Chairman	Upto Rs. one thousand
		Managing Director	Upto Rs. 250
(xii)	Technical sanction	Executive Engineer	Full powers
		Sub-Divisional Officer	Upto Rs. 5000
(xiii)	Administrative approval/financial sanction	Chairman	Full powers.
		Managing Director	Upto Rs. 5 lakhs.
(xiv)	(a) Local purchases for execution of (construction) work sanctioned	Executive Engineer	Upto Rs. 5,000 Subject to the cond ition that the demand should not be split up to avoid sanction of higher authorities
		Sub-Divisional Officer	Upto Rs. 1,000
(xv)	(a) To incur expenditure on office contingencies	Executive Engineer	Upto Rs. 100
		Sub-Divisional Officer	Upto Rs. 25
	(b) Hiring of equipment, hiring of transport and other T & P for execution of works departmentally	Managing Director	Full powers
		Executive Engineer	Upto Rs. 10,000 for each item at a time
(xvi)	Powers to levy compensation/penalty on contractors in case of bad work	Executive Engineer	Full power as provided in the contract agreement
(xvii)	Advertisement charges of tenders etc. relating to supply of material, construction of godowns etc.	Executive Engineer	Full powers
(xviii)	To create posts of work-charged establishment	Managing Director	Full powers subject to provisions in the estimate
(xix)	Appointment of workcharged staff	Executive Engineer	Full powers subject to provision in the estimate
(xx)	To sanction the purchase of T & P	Managing Director	Full powers
(xxi)	To sanction repairs and carriage of T & P	Executive Engineer	Full powers
(xxii)	Signing of cheques	Chairman/Managing Director (jointly)	Full powers
		Managing Director/Accounts Officer (jointly)	Upto Rs. 1,00,000
		Secretary/Accounts Officer (jointly)	Upto to Rs. 10,000
		Accounts Officer (singly)	Up to Rs. 5,000
(xxiii)	To incur minor expenditure on contingencies of work as testing of water samples soil removal of electric and telephone poles and other minor unforeseen expenditure	Managing Director	Full powers
		Executive Engineer	Up to Rs. 500
		Sub-Divisional Officer	Up to Rs. 50

Note. - In the absence of Accounts Officer, all the powers delegated to him, shall be exercised by the Assistant Accounts Officer.

Annexure (A)

List of Forms

S. No.	Particulars of form		Form Nos.
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	...	A Form Punjab State Warehousing Corporation (W)5
6.	Running Account Bill Form	...	B Form Punjab State Warehousing Corporation (W)6
7.	Running Account Bill Form	...	C Form Punjab State Warehousing Corporation (W)7
8.	Hand Receipt Form	...	Form Punjab State Warehousing Corporation (W)8
9.	Indenture for secured advances	...	Form Punjab State Warehousing Corporation (W)9
10.	Pay Bill of work-charged establishment	...	Form Punjab State Warehousing Corporation (W)10
11.	Running Account Bill in respect of lump sum contracts	...	Form Punjab State Warehousing Corporation (W)11
12.	Final Bill in respect of lump sum contracts	...	Form Punjab State Warehousing Corporation (W)12


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