(a)A stock book shall be maintained by heads of offices in two parts. In Part I (Bengal Form No. 1148) will be entered every article belonging to Government (except stationery, forms, service stamps, arms, ammunition and articles entered in the Reserve office stock book and in the clothing register).(b)In Part II (which will be kept in manuscript form) shall be entered the articles supplied to each office, station, outpost, etc. Reasons for exceeding the prescribed scale together with the Superintendent's sanction shall be recorded in this part. A copy of the list of articles serially numbered and authenticated by the signature of the Superintendent shall be furnished to the offices and police-stations, etc. The list shall be hung up in each office and station. Charge certificates of offices and stations shall be compared with the stock book as soon as received, and an explanation for any discrepancy shall be called for at once.(c)The numbers of the pages of Part I in which each item of furniture is entered should be noted against the bills in the contingent register.(d)Articles entered in Part II shall be condemned by the Superintendent as they become unserviceable and shall either be sold by public auction in the presence of a responsible officer or if sale is not possible, Shall be destroyed in his presence. If articles are sold, the proceeds shall be credited to the treasury and the number and date of the treasury chalan entered in the appropriate column of the stock book.(e)The Superintendent shall take Part II of this stock book and of the Reserve office stock book with him when he makes his annual inspection.
