SECTION IV.—PURCHASE OF STORES.
124. The term
"Stores".—
In this Section, the term 'Stores' is used to indicate all
articles and materials required for the public service and coming into an
office's possession for various purposes which are budgetted for and
classifiable under heads of expenditure such as works, tools and plant,
machinery, equipment, material and supply.
125. Application-—
Subject to such general or special rules or subsidiary
instructions as may be issued by the Government for the guidance of officers
who" are required to make purchases of stores for purposes of the
Government, the payments for acquisition of stores required for the public
service shall be regulated by rules in this section except in so far as they
are supplemented or varied by authorised departmental regulations.
126. Purchases in India other
than through Directorate General of Supplies and Disposals.—
(1)
Subject as hereinafter provided, the provisions of
Section III of this Part shall apply generally to payments for stores purchased
in India otherwise than through the Director General, Supplies and Disposals.
(2)
As a general rule, payment for supplies is not permissible
unless the stores have been received and surveyed. Payments prior to
verification of quality and quantity of the materials may be permitted in
exceptional cases only, provided that adequate safeguards exist to secure the
Government against all losses in the event, of the materials being found short
or defective. In all such cases, the amount required for payment shall be drawn
on an abstract bill (G.A.R.
30), giving full description of the charges and number and date of
sanction permitting advance payment (wherever necessary). In such cases of
advance payments, as soon as the supplies are received, a detailed bill (G.A.R. 29)
prepared on the basis of the actual verification and measurement of the supplies,
along with the required sub-vouchers, must be submitted to the Accounts Officer
in adjustment of the advance drawn earlier quoting Voucher No. and date of the
relevant abstract bill.
The provisions of rule 102 shall be followed.
NOTE.—Wherever stores are
supplied by one Department to another and debits are required to be raised
through the Accounts channel, the following instructions should be printed on
all forms of invoices for the supply of stores, etc., and the officer receiving
the supply should comply with them before the invoice is countersigned:—
'It is essential for
purposes of accounting and audit that the entries below should be filled in.
Failure to do so may result in unnecessary delay and return of this invoice for
compliance.
(1) Department or Office to which the charge is debitable...........................
(2) Unit of appropriation (Major, Minor, Subhead and Detailed head)
and Demand for
Grant.........................
..........Number............
(3) Month and year to which the charge relates
(4) Accounts Officer by whom the amount is payable
127. Purchases through
Directorate General of Supplies and Disposals.—
(1)
Without prejudice to the generality of the provisions
contained in Section I and III of this Part with regard to withdrawal of moneys
from the Government Account, the procedure relating to payments for stores
purchased through the Director General, Supplies and Disposals may be regulated
by special orders issued by the Government in this behalf.
(2)
Subject as aforesaid, payments will be made by the
organisation under the Chief Controller of Accounts, Department of Supply and
inter-departmental adjustments effected against the Department concerned
through their accounts organisations in accordance with the procedure
prescribed therefor in the Civil Accounts Manual.
128 Purchases outside India
through the India Supply Missions.—
Payments for all purchases ordered through the India Supply
Missions at London or Washington will be arranged by the High Commission of
India, London or Indian Embassy, Washington, as the case may be. the debits
being passed on to India for adjustment.
129. Procedure for payment
against direct orders on firms, etc., abroad.—
In regard to articles obtained by placing direct orders on
firms or individuals in the United Kingdom, United
States of America or any other foreign country, payment
shall be arranged in accordance with the following:—
(i)
the drawing and disbursing officer of the Ministry or
Department which has placed the order after following the usual procedure
(including issue of formal sanction order therefor), shall, as soon as all the
checks necessary in connection with the receipt, inspection and verification of
articles have been applied, forward the firm's bill, in original, with
necessary endorsement and, certificate thereon to his Accounts Officer.
Particular care must be taken to ensure that no double payment is authorised in
respect of the same claim. The Accounts Officer will apply usual prechecks and
pass the bill.
(ii)
Where the time schedule of payment permits, the
Accounts Officer will, thereafter, purchase a bank draft in the specified
foreign currency in favour of the supplier in the foreign country, through the
accredited bank and forward it to the concerned departmental officer for
despatch to the supplier by mail or otherwise. The cost of the bank draft in
rupees as reflected in the bank scroll will be booked by the Accounts Officer
against the relevant head of account.
(iii)
Wherever the supply order or order in regard to
acceptance of tender involves heavy payments, with a specific payment schedule
clause therein, usually a letter of credit is opened in favour of foreign
suppliers through the accredited bank of the Ministry or Department concerned.
Alternatively, payment could also be arranged by telegraphic bank transfer from
India directly into the payee's pre-specified bank account abroad as soon as
the completed invoice and all relevant documents as required by the terms of
the contract are received in the Ministry, Department or by the bank in India,
nominated by the Ministry or Department for the purpose, so as to strictly
adhere to the stipulated time schedule of payment. Special care should be taken
to ensure that the requisite documents are promptly passed on by the bank to
the respective authorities in the Ministry or Department concerned for
verification where the time schedule is to reckon from the date of receipt of
the same by the Department or bank whichever is earlier.
(iv)
In the case of stores ordered by a Ministry or
Department direct from firms abroad on FOB basis and subject to inspection by the India Supply Mission, London or
Washington, the procedure prescribed above will be supplemented by a check
that the inspection certificate on the supplier's bill has been recorded by the
India Supply Mission concerned.
NOTE 1—Special care should be
taken by the purchasing Department in differentiating the action required on
its part in connection with the purchase of stores or articles or both through
the agency of Indian Supply Mission, London or Washington (the agency function
covering invitation and acceptance of tenders and or placing contracts,
inspection of stores or articles and payment aspects), from that required where
inspection and shipping only is arranged through these agencies. Provisions of
rule 128 shall be applicable in regard to payment in the former type of cases
and provisions of clause (iv) will be applicable in the latter type of cases.
NOTE 2.—This rule covers
purchases from abroad made under the normal procedures and rules. Purchases and
procurement of stores under special arrangements will be governed by the
procedure specified in the relevant agreement or instrument or undertaking.
NOTE 3.—Instructions regarding
procedures for payments to foreign suppliers for imports covered under various
foreign aid (credits, loans or grants) programmes and, instruction's regarding
procedures for accounting of cash and equipments grants received by the
Government from various foreign Governments or Institutions, are required to be
issued by the Controller of Aid Accounts and Audit (Department of Economic Affairs)
-for each loan, credit or grant agreement, separately, duly approved by the
Controller General of Accounts on the advice of the Comptroller and Auditor
General.
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