(a)The Sub-divisional Officer is responsible that the value of materials sold to municipalities, local funds, and the public and of issues made to contractors for private use, is recovered in cash at the earliest opportunity.(b)The Sub-divisional Officer is also responsible for the clearance, from works accounts of all outstandings against contractors on account of the recoverable value of materials issued to them by charge to work.(c)The 10 percent supervision charges should be realized in addition to the value of stock, in all cases in which it is recoverable under Rule 176 (see also Rule 174).
