Section 66(2) in Delhi Prisons (Inspection, Meetings and Duties of Officers) Rules, 1988
(2)Custody of Government propertyHalf yearly stock takingThe Deputy Superintendent should check every article of store at least once in six months and record in the remarks column of the stores, register whether the balance checked on a certain date was correct or incorrect and what discrepancies, if any were noted. A note of this check should also be made in his journal and the discrepancies, if any, should be reported to the Superintendent and the Deputy Inspector-General at once. The Deputy Superintendent, if there is a change in office, should check all articles on resuming charge and this may be taken as a six monthly check.Note 1: The checking of articles should be so arranged that the Superintendent checks one-half in one quarter which the Deputy Superintendent should check in the second quarter and vice versa. In this way every article will be checked once in three months either by the Superintendent or the Deputy Superintendent. The certificate of the check shall be submitted to the Deputy Inspector-General soon after the 1st January and the 1st July each year,Note 2: When shortages are found as a result of a check made in any of the stores, or as a result of an audit report, the Superintendent shall take immediate action to fix responsibility for the shortages among the Officials concerned.
