(3)Procedure for verification : (i) Verification shall always be made in the presence of the officer, responsible for the custody of the inventory being verified.(ii)A certificate of verification alongwith the findings shall be recorded in the stock register.(iii)Discrepancies, including shortages, damages and unserviceable goods, if any, identified during verification, shall immediately be brought to the notice of the competent authority for taking appropriate action in accordance with provision given in Rules 31 to 35.
