Section 167 in The M.P. Municipal Accounts Rules, 1971
167.
(1)When any articles or forms are sold to the public or used on works done for private persons, the entry in column (5) of the stock book shall clearly indicate to whom the articles have been sold or on what particular work they have been used and necessary references shall be given in the remarks column to admit of the recovery or adjustment of the cost being traced to the appropriate account.Note. - In the case of saleable articles the rates for their sale as sanctioned shall be noted at the top of the stock book pages against the description of stores or forms.
