Section 41(4)(vii) in The Punjab State Warehousing Corporation Regulations, 1976
(vii)Material and T and P account - Proper account of material and other articles received will be maintained by the Sub-Divisional Officer as is being maintained in Public Works Department. Similarly the consumption account of the material issued to contractors shall also be prepared with each bill. It shall be necessary to have "Suspense Head" for stock. T and P head of expenditure will be kept separately. The numerical Account of T and P will be maintained by the Sub-Divisional Officer.