Section 253 in Rules under the United Provinces Excise Act, 1910
253. Stock-books of Government property.
(1)Full priced stock-books of Government property should be maintained in the offices of the Excise Commissioner, Uttar Pradesh, and the Assistant Excise Commissioners and by Excise Inspectors in Form P. D. 4 and where necessary a periodical revaluation of each article carried out and entered therein in a separate column added to the form for the purpose if the property is not intended for Government commercial undertaking. These books should ordinarily be maintained at or near the site of the property but the head of the office may at his discretion allow a departure from this principle for special reasons.(2)The articles purchased, received from and transferred to other offices or supplied to the offices of the department should be noted in the register as soon as the transaction occurs. Every article received should, if practicable, be marked with a number of lable and a correspondence mark or number shown against the respective entry in the stock-book for verification purposes.(3)A distribution list of Government property, especially of furniture, should be maintained to show its distribution against the various officers and sections of the office. An up-to-date list of the furniture and other Government property allotted to each office or room should also be kept hung up in that office or room.(4)At the end of each month the stock-book with the necessary papers should be put up before the Officer-in-charge of the office for verification as to whether ail the transactions of the month have been duly recorded therein.Note. - The Stock-books maintained by Excise Inspectors should, however, be verified by the Assistant Excise Commissioners at the time of their usual inspection visits.(5)A periodical inspection, at least six monthly, should also be made in the presence of the official responsible for the custody of Government property, and any discrepancy or mistake found be corrected then and there. Case of loss or damage should be reported to the Excise Commissioner, Uttar Pradesh for 1 orders as to the writing off and disposal of such articles. After the inspection is over a certificate of having done so should be signed on the stock-book anda copy thereof forwarded to the Excise Commissioner, Uttar Pradesh for information.(6)A statement showing the stock in hand on April 1, as well as a list of surplus stores, whether serviceable or unserviceable, should be submitted to the Excise Commissioner, Uttar Pradesh, by the end of April each year.(7)Any serious loss or damage and any matter requiring general orders will be . submitted to Government.
