Section 328 in Bihar Board's Miscellaneous Rules, 1958
328. Stock and store register.
- The stock and store register is to be kept by every civil officer, showing the live-stock, European and other stores, and movable property in his custody, including iron safes, European locks, European scales and weights, tents, ordinance stores machines of European manufacture, scientific and mathematical instruments boats, vehicles, horses and elephants*; but books and articles of petty value stores (such as stationery) supplied for consumption, and stamps, opium and other stores supplied for sale, for the audit of which there are independent arrangements, should not be shown in stock and store register. A separate volume of the stock and store register is to be kept for articles of ordinary office furniture (such as benches, tables, racks, wooden and tin boxes, etc.). All new purchases and sales, etc., of old stock should be entered at the time with the initials of the civil officer who should check the balance as shown in the book at least once a year.* Note. - The information required for elephants is to be given under three heads showing for each elephant (1) name, (2) when purchased or otherwise obtained by Government and (3) cost of monthly keep, including servant's and food-Head 1. - Elephant in the possession of the reporting officer throughout the years.Head 2. - Elephants received during the year.Head 3. - Elephants removed from the list during the year (showing what has become of them).
