Section 128(2) in The M.P. Municipal Accounts Rules, 1971
(2)The class "Original Works" included all new constructions, whether of entirely new works or of additions and alterations to existing works excepting as hereinafter provided; also repairs to newly purchased or previously abandoned buildings required for bringing them into use. When a portion of an existing structure is to be dismantled and replaced, if the cost of such replacement represents a genuine increase in the permanent value of the property as an asset, the work should be classed as "Original Works" the cost (which should be estimated if not known) of the portion replaced being credited to the estimate of the 'Original Works' and debited to "Repair". In all other cases the whole cost of the new work should be charged to "Repairs'.
