Section 126(7) in The Manual of Departmental Orders
(7)Specific reference is invited to item (15) of the Government instructions according to which the officer superior to the ReportingOfficer should, consider it his duty to personally know and form his own judgment of the work & conduct of the officer reported upon. He should accordingly exercise positive and independent judgment on the remarks of the reporting officer under the various detailed headings in the form of the report as on the over all assessment and express clearly his agreement or disagreement with those remarks. This is particularly necessary in regard to adverse remarks if any, where the opinion of the higher officer shall be construed as the correct assessment.(ii)Where the reporting officer has recorded adverse entries, the reviewing officer may discuss with the reporting officer such entries and (a) may countersign the report including the adverse entries or (b) modify or expunge the adverse entries after observing all formalities as specified in the State Government in instructions on the subject.Annual performance appraisal for non-gazetted staff may also be prepared by the scheduled time and kept in respective concerned office by placing latest Annual Performance Appraisal of each employee. Necessary action with regard to conveying adverse entries if any and deciding representations may be completed in all such cases.
