Section 123(1) in The Manual of Departmental Orders
(1)Stock ledger in form No. 12 &T & P ledger in form No. 15 should be maintained in Division & Sub-divisions and also by Junior Engineers in bound Registers with effect from 1-4-1976 positively. One copy of each Forms is enclosed. Balance in them should be brought forward from old registers yearly, half yearly returns after physical verification which is also to be completed by 31-3-1976. The entries brought forward in these registers on 1-4-1976 shall be checked and signed by the Officer who should sign them in token of checking. A note of Physical verification on each ledger balance in the registers or returns is to be given by the Officers who conducts physical verification in the following form:-"On Physical Verification (name of material)Was Found"Signature.
