Section 152 in The M.P. Municipal Accounts Rules, 1971
152. Muster roll.
(1)When work is done by daily labour through departmental agency the basis of the account shall be the muster roll, Form No. 92 and when payments to daily labourers are not made daily, the muster roll shall be nominal one i.e., the names of the labourers shall be entered in it. The nominal muster roll being the initial record of the labour employed each day for a work, shall be written up daily by the subordinate deputed for the purpose each morning before the labourers begin work. It shall be closed immediately after the close of the week or other period for which it is kept and the labourers paid as soon after as possible. The payment shall be made in the presence of the Municipal Engineer or the Chief Municipal Officer, who shall initial with the date against the group or labourers paid on that date, the amount paid on each date, shall be noted in words as well as figures at the foot of the muster roll. The disbursement certificate shall then be signed by the officer witnessing the disbursement.Note. - In maintaining the nominal muster roll, mates, masons, mate-coolies, carpenters, stone cutters, etc., shall be shown separately with rates of wages, the names of higher paid workmen being entered first, space should be left after each group of names to provide for the entry of the names of additional workmen who may be engaged before close of the period for which the muster roll is kept. The presence of each labourer will be denoted each day by the mention of the daily wages and his absence by a zero against his name and in case of fine, his daily wage shall be proportionately reduced. The sum of the figures brought out in the column "total" of the roll will represent the total number of days, each labourer has been present and this "total" multiplied by the daily wage rate shall give the "amount" of wages for the period of the muster roll.(2)An extract from the measurement book shall ordinarily be endorsed on the muster roll and the quantity of work turned out shall be compared with the cost of the labour employed so as to afford satisfactory evidence that the out turn of work gives a sufficient return for the money spent. Any deficiency in this respect shall be noticed by the paying officer.(3)If, however, the work is of a petty nature and in consequence not susceptible of measurement a certificate in lieu of the above shall be furnished by the officer-in-charge of the work to the effect that the work turned out is worth the amount paid for it.(4)Before issue of blank forms of muster roll, each muster roll is to be numbered, registered and initialled by the Municipal Engineer or if there is no Municipal Engineer by the Chief Municipal Officer and a register shall be maintained in Form No. 92-A showing the numbers of blank forms issued. No form shall be destroyed but ever)' form issued shall be returned to the officer who issued it whether used or not.(5)The Municipal Engineer or the Chief Municipal Officer may sanction the written off blank forms of muster rolls which may be missing or torn, or become useless from any cause.(6)Wages not claimed within three months of their falling due shall not be paid without the written orders of the Chief Municipal Officer. Claims preferred six months after their becoming due shall, however, be supported by a certificate from the head of the section that the amount was not paid before.
