Section 46 in The Rajasthan Municipalities Accounts Rules, 1963
46. (a) Movable property of a permanent or durable nature.
- All movable property of permanent or durable nature, such as engines, pumping plant, steam road roller, conservancy and road watering carts and animals, lamps, lamp posts, lawn movers, meters furniture etc., shall be recorded in a register of a movable property in form 22 under the initials of the Executive Officer or in the case of department's under the direct supervisions of the Municipal Engineer or Water Works Superintendent, under the initials of that officer. When the property is disposed of finally by sale or otherwise, the particulars of disposal shall be entered in column 8-12 under the initials of the officer aforesaid. This officer shall be responsible that the register is a complete record of the movable property belonging to the Board which should be shown therein.Notes. - The register of movable property is intended to be a permanent or quasi-permanent record and shall be kept under the personal supervision of the Executive Officer or Engineer, as the case may be. Articles of different descriptions shall not be promiscuously shown together at one place but a separate page or portion thereof according to requirements should be allotted to each kind of property, sufficient space being left between each set of entries to admit of subsequent transaction being recorded. When a new register is started, the existing stock shall after careful verification be distinctly shown as 'Opening balance in hand on such and such date' so as to be clearly distinguishable from subsequent purchases. No entries shall be made in columns 8-12 in this register until the property is finally disposed of by sale or destroyed.(2)To which the distribution of property from hand to hand a register be kept in manuscript, or in form 10.(3)In case of meters the entry in the property register will simply show the number of meters received from time to time and actually in the possession of the Board. The meter book, will show where they are fixed. This and the number in stock should tally with the total on the receipt side after taking into account number disposed of, if any, as shown in the register.(b)Register for immovable property. - All immovable property in possession of the Board, purchased or acquired shall be recorded in a register in form 23 showing details of property viz. cost, measurement, date of acquirement and the manner how acquired.
