(a)(i)The Superintending Engineer shall have full power to dispose of all unserviceable stores including stock and tools and plant materials at site of work, materials received from works dismantled or undergoing repairs and to sanction their write off wherever necessary.(ii)The Superintending Engineer shall have full power to sanction write off of the irrecoverable value of unserviceable stores mentioned in item (i) above.(b)(i)The Superintending Engineer shall have power to dispose of surplus stores including stock and tools and plant materials at site of work the book value of which is up to Rs. 5,000 in each case. In the case of tools and plant where the book value cannot be ascertained the estimated value should be taken into account.(ii)The Superintending Engineer shall have power to sanction the write off of the loss from the book value of surplus stores mentioned in item (i) above up to Rs. 1.000 in each case.(iii)In all other cases where the book value of surplus materials exceeds Rs. 5.000 the Superintending Engineer shall obtain the sanction of the Chief Engineer before the sale of surplus materials is undertaken and in such cases the Superintending Engineer shall have power to write off the irrecoverable loss if it does not exceed 20 per sent of the book or estimated value, otherwise, sanction of the Chief Engineer should be obtained.(c)The Superintending Engineer shall have full power to sanction estimates for losses due to depreciation of stock or due to reduction in the rates of prices of stock or due to disposal of all unserviceable stores, etc., up to Rs. 10,000.(d)The Superintending Engineer has power to sanction the write off of the irrecoverable value of stores lost by fraud or the negligence of individuals or other causes up to Rs. 500. (See also Compendium of Financial Delegations).Note. - [* * *] [Deleted by C.S. No. 20 dated 30.1.1959.]Audit of Stores and Stock Accounts
