Section 104 in Rajasthan District Board Account Rules
104.
All movable property of a permanent or durable nature, such as engines, pumping plants, steam road roller, conservancy and road watering cards and animals, lamps and lamp posts, lawn movers meters, furniture, etc., shall be recorded in a register of a movable property in Form No. 13 under the initials of the Secretary or in the case of departments under the direct supervision of the District Board Engineer under the initials of that officer. When the property is disposed of finally by sale or otherwise the particulars of disposal shall be entered in column 9 to 13 under the initials of the Officer aforesaid. This officer shall be responsible that the register is a complete record of the movable property belonging to the Board which should be shown therein.Note. - (a) The register of movable property is intended to be permanent or quasi-permanent record and shall be kept under the personal supervision of the Secretary or the Engineer as the case may be. Articles of different descriptions shall not be promiscuously shown together at one place but a separate page or portion thereof according to requirements should be allotted to each kind of property, sufficient space being left between each set of entries to admit of subsequent transaction being recorded. When a new register is started the existing stock shall after careful verification be distinctly shown as "opening balance in hand on such and such date", so as to be clearly distinguishable from subsequent purchases. No entries shall be made in columns 9 to 13 in this register until the property is finally disposed off by sale or destroyed.(b)To watch the distribution of property from hand to hand a register or note book may, if necessary, be kept in manuscript form 14.
