Sales to private persons of stores other than those which are found to have become obsolete or unserviceable are regulated by special rules and orders applicable to particular departments. When stock materials are sold to the public or any other department or authority at their full value, a suitable percentage as determined by competent authority should be added to the book value to cover charges on account of supervision, storage and contingencies. This addition may, however, be waived by the Government servant empowered to sanction the sale in the case of surplus stock which in his opinion would otherwise be unsaleable.Opium Stock in the Custody of Treasury Officers
