INDIAN RAILWAY CODE FOR THE ACCOUNTS DEPARTMENT

||  Index  ||  Chapter 20  ||  Chapter 21  ||  Chapter 22  ||  Chapter 23 ||
||  Chapter 24 ||  Chapter 25  ||  Chapter 26  ||  Chapter 27  ||  Chapter 28  ||  Chapter 29  || 
|| Chapter 30  ||  Chapter 31  ||  Chapter 32  ||  Chapter 33  ||  Chapter 34  || 

Chapter XXII
 Check of other coaching traffic earnings

2201. This Chapter deals with the check of.— 

(i) Returns of Luggage, Animals and Birds etc;
(ii) Returns of Left Luggage, Demurrage and Wharfage ;
(iii) Parcels Way-Bills, 'To-Pay' Parcels Abstracts and Summaries and 'Paid' Parcels Cash Book;
(iv) Returns of Carriages, Motor-Cars and Boats etc. ; and
(v)

Telegraph Returns.

2202. Check of Returns of Luggage, Animals and Birds etc. Traffic. —The following returns are received monthly from the stations :—

(i) Returns of Local Luggage (COM/L26 Revised)
(ii) Returns of Through Luggage (COM/L29 Revised)/Through Luggage Cash Book
(iii) Returns of Local Animals and Birds etc. Traffic (COM/L24 Revised) and
(iv)

Returns of Through Animals and Birds etc. Traffic (COM/L 27 & 28 Revised)/ Through Animals and Birds etc. Cash Book.

At large stations where cash for Luggage, Animals and Birds etc. traffic is kept separate, the Cash Book for through Luggage, Animals and Birds etc. traffic is posted in duplicate and the duplicate copy thereof is sent by the forwarding stations to their Traffic Accounts Office. At other stations, the stations extract the transactions of Luggage and Animals and Birds etc. traffic from the Paid Parcels Cash Book and submit these in forms COM/L26 Revised/COM/L29 Re­vised to the Traffic Accounts Office in lieu of duplicate copy of the Luggage and Animals and Birds etc. traffic Cash Book.

The Luggage, Animals and Birds etc. returns/duplicate copies of the Luggage, Animals and Birds etc. Cash Book should be examined to see that all necessary particulars have been recorded therein, such as the number and class of passenger tickets or free passes in support of free allowance, description, total weight, weight allowed free, weight charged, amount recovered etc.

2203. The commencing numbers of Luggage Tickets (COM/L. 48 for Local traffic and COM/ L 49 for Through Traffic) and Animals and Birds etc., Way-Bills (COM/P. 38 for Local Traffic and COM/P. 39 for Through Traffic) accounted for in the Luggage/Animals and Birds etc. returns should be checked with the closing numbers shown in the checked Returns for the previous month. A cent per cent check should be exercised to see that all tickets between the commencing and closing numbers have been duly accounted for.

2204. The amounts charged should be checked with reference to the particulars recorded in the Returns to the extent of 5% percent of the entries in the Returns in the case of Local Traffic and twenty per cent in the case of Through Traffic. During the course of this check it should be seen that: —

(1)

the numbers of passenger tickets of each class quoted in the Local/Through Luggage return in support of the 'free allowance' are accounted for in the Local/Through Passenger Classification for Printed Tickets (COM/P. 15 and 16 Revised) or Local/Through Return of Blank Paper Tickets /Appendix VII/V-CM) as the case may be, particular care being taken to ensure that no 'free allowance' is allowed on the same ticket more than once or on non- issued or cancelled ticket ;
(2)

the number of the Passes quoted in support of 'free allowance', are traceable in the Returns of Passes rendered by the Issuing Officers and that the 'free allowance' is covered by the Passes ;
(3)

the 'free allowance' granted is in accordance with the Tariff rules ;
(4)

the weight of luggage charged for has bsen correctly arrived at by deducting the 'weight allowed free' from the 'total weight' ;
(5)

in the case of horses, etc., the distinguishing numbers of the horse-boxes, carriage or trucks, in which they are carried are given and that the charges are calculated on the basis of the number of the animals carried ;
(6)

in the case of animals, or birds required under Tariff rules to be insured, the de­clared value is given on the Way-Bill (COM/P. 38 for Local traffic and COM /P.-39 for Through traffic), that animals or birds are insured under sanction of compe­tent authority, that insurance charges have been recovered at Tariff rates or if un-insured, remarks to the effect that the animals or birds have been booked at owners' risk rate without payment of the percentage charge on the excess value have been recorded on the Way-Bills ;
(7)

when reduced or concession rates are charged for horses, ponies, etc., the Tariff conditions attaching to such rates are fulfilled.

 

2205. Finally, the totals of the Returns should be completely checked.

            2206.Apportionment of earnings relating to Through Luggage, animals and birds etc. traffic is not made between Indian Government Railways . Such earnings are retained wholly by the collecting Railway.

In the case of traffic moving over private companies, non-government Railways and Worked Lines, the duplicate copies of through luggage, animals and birds etc. returns should be sent by the forwarding Railway Accounts Office to the receiving Railway Accounts Office alongwith a covering memo giving the number of sheets of abstracts/cash book for each station and the total number of sheets of abstracts/cash book for all stations to enable the receiving Railway Accounts Office to work out any information in regard to inward Luggage, Animals and Birds etc. traffic.

In the case of through traffic over Government Railways, any information required by the receiving Railway Accounts Office may be specially obtained from the forwarding Railway Accounts Office.

2207. Ten per cent of the collected Local Luggage Tickets received periodically from the collecting stations should be checked with the Local Luggage Returns. Similarly, ten per cent of the collected Local Way-Bills for Animals and Birds etc., traffic should be checked with the connected Local Animals and Birds etc., returns. The selection for the ten per cent check should be made by the Accounts Officer. In the case of Through traffic, all the collected Luggage Tickets and collected Way-Bills for Animals and Birds etc., traffic received from the collecting Railway Accounts Offices (Paragraph 2107) should be checked with the connected Luggage/Animals and Birds etc., returns. 

In addition to the above check, the accountal of Passenger Tickets quoted on ten per cent of Through Collected Luggage Tickets in support of’ free allowance' should be traced in the relevant Through Passenger Classification for Printed Tickets/Return of Blank Paper Tickets. 

The missing Local/Through tickets/Way-Bills should be reported to the Divisional Superintendent. For this purpose, the percentage of missings to the total number issued should, in respect of Local traffic, be worked out in respect of the each destination station, and reported to the Divisional Superintendent by the issuing railway itself and in the case of through traffic, such percentage should be advised by the issuing railway to the concerned receiving Railway's Accounts Office, giving the total number of through tickets/Way-Bills issued from all the stations and the total number received as collected in respect of each destination station. 

2208. Left Luggage, Demurrage and Wharfage Returns-(COM/D. 16 Revised). —This Return it received monthly from stations. It contains all charges levied by stations for demurrage on coaching vehicles and wharfage on parcels animals and birds remaining undelivered and on luggage arriving in advance of passengers and left luggage charges on luggage left at stations for temporary custody as also storage charges on lost or unclaimed articles found on railway premises. 

2209. A complete check should be made of not less than Ten per cent of all left luggage, de­murrage and wharfage returns. The particular returns to be checked each month will be selected by the Accounts Officer.

2210. In checking these Returns, it should be seen that :—

(1)

"the number of days/hours charged for" has been correctly arrived at in accordance with the rules in the Coaching Tariff ;
(2)

the "amount charged" is entered and is correctly arrived at by multiplying the "number of days/hours charged for " by the proper rate ;
(3)

the wharfage charges are shown separately from demurrage charges ; and
(4)

the totals are correct.

2211. Where wharfage or demurrage charges have been foregone, it should be seen that this is supported by orders of competent authority and that all the conditions attaching to the re­mission of demurrage or wharfage (e.g., removal of parcels within a certain 'specified time, etc.) have been fulfilled.

2212. In the case of "Left Luggage", the commencing numbers of the Left Luggage Tickets accounted for in the Return should be checked with the closing numbers shown in the Return for the previous month and a cent per cent check should be exercised to see that all tickets between the commencing and closing numbers have been duly accounted for. It should also be checked and seen that all the items remaining un-delivered till the close of previous month have been correctly brought to account in the current month's returns and the amount due has been collected. The amount charged should be checked with reference to the time of deposit and withdrawal of luggage in accordance with the rates given in the Tariff. The return should also be checked with ten per cent of the collected Left Luggage Tickets.

2213. Check of Local/Through Inwards 'To-Pay' Parcels Way-Bills.—The Guard's Foils of Inwards 'To-Pay' Parcels Way-Bills (COM/P. 35 for Local Traffic and COM/P. 37 for Through Traffic) will be received periodically from destination stations alongwith a covering memorandum separately for Local and Through traffic and should, on receipt, be examined to see that all the Way-Bills entered in the covering memorandum have been received. 

2214. Scale of Check. —The outward 'Paid' & inward 'To-Pay' Parcels Way Bills should be checked as under :— 

Up to Rs. 50/- inclusive

Above Rs. 50/-

One date in a month.

15 dates in a month. . 

 (a) Cent per cent check should be exercised in respect of traffic involving C.B. Agencies Out Agencies, Worked lines, Credit Notes etc.

(b) Credit Notes, Refund lists, Out-Agencies/Cartage Bills etc., should be checked completely even in respect of the items for which the connected Parcels Way-Bills do not fall under percentage check.

2215. In the check of Way-Bills, it should be seen that: —

(1)

Paid parcels Way-Bills are not issued for 'To-Pay' Parcels traffic ;
(2)

full particulars required by the form are recorded, therein ;
(3)

the weight charged is correct and is calculated on the actual weight or weight by measurement of each Package, whichever gives the greater charge ;
(4)

the amount has been correctly calculated on the chargeable weight of the consign­ment multiplied by the proper rate, for the distance carried, in accordance with Tariff rules.
(5)

consignments on which prepayment of freight is compulsory are not booked To-Pay' ;
(6)

when payment is made by Credit Note, the number of the Credit Note is recorded on the Way-Bill ;
(7)

where special charges are due, such as ferry charges, these are shown separately ;
(8)

"Excepted Articles" (mentioned in the Second Schedule of the Indian Railways Act) are booked separately and not as a part of consignment which includes ordinary goods and the declared value of the articles is recorded on the Way-Bill ;
(9)

if the "Excepted Articles" are insured, the percentage charges are prepaid at Tariff rates, and when the authority of the Divisional Superintendent is required by the Tariff rules, it is quoted on the Way-Bill ;
(10)

if the "Excepted Articles" are not insured, suitable remarks are recorded on the Way-Bill to indicate that the sender elected not to pay the percentage charge on value ;
(11)

when articles are booked at reduced rates, the conditions attaching to the reduced rates are fulfilled ; 

(12)

the original charges on Way-Bills have not been altered and that 'under' or 'over’ charges have been shown on the Way-Bill in the columns provided for the purpose ;
(13)

when there are alternative ("Railway" or "Owner's Risk") rates and Railway Risk rate is charged the Way-Bill bears the following endorsement :—

'Railway Risk Rate elected and Sender given a certificate' ;
(14)

where sample consignments are booked 'free' under Way-Bill, the sanction to the free carriage of parcels is forthcoming and the sanction does not exceed the powers of General Managers mentioned in Appendix I of the Indian Railway Code for the Traffic Department ;
(15)

where 'empties' are returned to the Booking stations at reduced rates, the parti­culars of the original booking are given on the Way-Bill and are correct ;
(16)

when Parcels are charged at Military Vehicle rates, charges in lieu of hire for the portion of journey run over railways other than the despatching railway and the first forwarding railway at each break of gauge have been recovered as laid down in the Military Tariff and shown separately ;
(17)

in the case of Through traffic, the instructions contained in Chapter III of IRCA Conference Rules Part II regarding the routing of traffic and calculation of charges recoverable have been correctly observed.

2216. Check of Way-Bills involving Out/City Booking Agencies. —The checks mentioned in paragraphs 2214 and 2215 are also applicable to Inwards 'To-Pay' Way-Bills involving Out/City Booking Agencies. In the case of these Way-Bills, it should be seen, in addition, that: — 

(1)

the correct Cartage charges are levied for the conveyance of Parcels between the station and the Out/City Booking Agency, in accordance with the terms of the Agreement with the Out/City Booking Agency ; and in accordance with the conditions and rates laid down in the Coaching Tariff published by the General Secretary, I.R.C.A. in the case of through inward To-Pay Parcels traffic received from the Out/City Booking Agencies ;
(2)

no Way-Bill is issued between the Out/City Booking Agency and the connecting Station or vice versa ;
(3)

the rules regarding minimum charges for Out/City Booking Agency traffic pres­cribed in the agreements and in the Coaching Tariff published by the General .Secretary. I.R.C.A,, in the case of through Inward To-Pay Parcels traffic received from the Out/City Booking Agencies have been observed ; and
(4)

the Out/City Booking Agency charges and the railway proportion have   been distinctly shown on the Way-Bill to facilitate the checking of the bills of the out City Booking Agency or preparation of the Out/City Booking Agency Division sheet, as the case may be.

2217. The receiving Railway Accounts Office should obtain from destination stations the Through  Inwards Parcels Abstracts (Paid and To-Pay) in duplicate in respect of traffic booked from Out/City Booking Agencies and worked lines stations on the other railways and send duplicate copies of these abstracts along with the connected Parcels Way-Bills "For Guard" to the forwarding Railway Accounts Office concerned for the check of Out/City Booking Agency claims etc. and preparation of worked lines accounts for Through traffic.  

2218. Comparison of Inwards 'To-Pay' Way Bills with Abstracts.—After the check of Local/ Through Inwards 'To-Pay' Way Bills has been completed in the manner indicated in Paragraphs 2214 to 2216, the checked Way-Bills should be compared with the Local/Through 'To-Pay' Parcels Inwards Abstracts (COM/P. 1 & 2 Revised). The particulars of Way-Bills accounted for in the Abstracts but not received in the Accounts Office should be entered in a manuscript register, the missing Way-Bills should be called for from the destination stations and checked. 

2219. In respect of checked 'To-Pay' Way-Bills which are found not accounted for in the In­wards 'To-Pay' Abstracts, an entry should be made in the Inwards 'To-Pay' Abstracts, and a debit for the amount of the Way-Bill raised against the destination station. Frequent omissions on the part of a station to account for Inwards 'To-Pay' Way-Bills should be viewed with suspicion and the matter should be brought to the notice of the Accounts Officer for such action as he may consider desirable. Where necessary, the attention of the Travelling Inspector of Station Accounts should be directed to such omissions on the part of the station. 

2220. Check of Totals.—The totals of Inwards 'To-Pay' Abstracts should be completely checked. Each Abstracts should be compared with the Inwards Summaries (COM/P-8 & 9 Revised) and the totals of the Summaries completely checked. 

2221. Comparison of Local/Through Outwards and Inwards 'To-Pay' Parcels Abstracts and Summaries.—The Local Outwards and Inwards Summaries (COM/P. 10 Revised and COM/P. 8 & 9 Revised) should, first, be compared and if these agree completely, a further reconciliation between the Outwards and Inwards Abstracts (COM/P. 3 and 4 Revised and COM/P. 1 and 2 Revised) is not necessary. If the summaries do not agree, the Abstracts of Local 'To-Pay' Parcels forwarded and received should be compared with each other to see that all 'To-Pay' Way-Bills issued have been duly brought to account both by the receiving and forwarding stations. 

In the case of Through traffic, the forwarding Railway Accounts Office should send to the Accounts Office of each destination railway, by the end of the following month, the outward abstracts of 'To-Pay' traffic booked to stations on that destination railway with a list showing the names of the forwarding stations and the number of abstracts relating to each forwarding station as also the total number of abstracts for all forwarding stations. The destination Railway Accounts Office should compare these Outward 'To-Pay' abstracts received from the forwarding Railway Accounts Office with the inward 'To-Pay' abstracts received from the destination stations for proper and following month and prepare unaccounted for lists etc. of 'To-Pay' Parcels Way-Bills found not accounted for or short accounted for by the receiving stations and take further necessary action.

(The above comparison should be made after the Local/Through checked Way-Bills have been compared with the connected Local/Through Inward Abstracts Paragraph 2218). 

2222. The general principle to be adopted in making correction in either Abstract to correspond with the other should be to accept the Inwards Returns as correct since the entries therein are checked with the Way-Bills. 

2223. Short accountal of 'To-Pay' Way-Bills in the Inwards Abstracts and Summaries should be debited against the stations concerned. 

2224. Frequent short accountal of 'To-Pay' freight by a receiving station should be viewed with suspicion as it may be due to misappropriation of freight by the station staff. All such cases should be investigated by the Travelling Inspectors of Station Accounts. 

2225. In dealing with non-accountal of Local/Through 'To-Pay' Waybills in the Inwards Parcels Returns, it is to be remembered that Way-Bills issued towards the end of a month may not, in some cases, reach the destination station until after the beginning of the following month. Although, the inwards accounts are kept open till the 5th of the following  month, some Way-Bills are not received at destination station even by that date and are, therefore, left out of inwards accounts for the month. All such unaccounted for Way-Bills not accounted for in proper and subsequent month (s) returns should be entered in a register in form A. 2225 and their accountal watched in the Returns for the subsequent months. 

Form A- 2225 

REGISTER OF UNACCOUNTED   FOR LOCAL/THROUGH   'TO-PAY' WAY-BILLS FOR
THE MONTH   OF.............

Way-Bill Station

‘To-Pay’ amount

 Reference to action' taken Month of accountal in the Inward Returns or particulars of Error Sheets issued Initials of checker Remarks
No. Date From To
       
1 2 3 4 5 6 7 8 9
 

 

                

              2226.  If' ‘To-Pay' Way-Bills are not accounted for in the returns for the following month, debits should be raised against the destination stations for the amounts thereof in the case of Local traffic. In the case of Through traffic, the forwarding railway should be asked to supply copies of unaccounted for Way-Bills and, simultaneously, the receiving stations should, also be asked to indicate period of accountal in the Inwards Returns. On receipt of copies of ‘Through' Way-Bills, their accountal should be enforced in the Inwards 'To-Pay' returns and debits raised against the destination stations if the latter have failed to indicate the correct period of accountal.

Cases in which 'To-Pay' Way-Bills are not accounted for by stations until after the lapse of considerable time from the date of issue; should be investigated by the Travelling Inspector of Station Accounts.

 2227.  Apportionment of Earnings relating to 'Through' traffic. —The apportionment of 'To-Pay' Parcels earnings relating to Through traffic should be made on the basis of percentages prescribed by the Railway Board for traffic originating on each railway and terminating on each other railway. For this purpose, the total of the freight for 'To-Pay' traffic booked from each railway should be collected each month, by the destination Railway Accounts Office from the checked inwards Parcels summaries of the receiving stations and the prescribed percentage pro­portions applied to the total amount to work out the share of earnings due to the railways con­cerned.  The share of the earnings of each railway both in respect of Inwards 'To-Pay' Parcels traffic and Outwards 'Paid' Parcels traffic (Paragraph 2237) should then be intimated to the railways concerned telegraphically not later than two days before the close of the following month. 

2228.  Check of Local/Through Outwards  'Paid' Parcels/Way-Bills and Paid Parcels Cask Book. —The  Cash Book (Form COM/C.   4-A for Local traffic and COM/C. 4-B for Through traffic)  for Outwards Paid Parcels is maintained by the forwarding stations in two foils for each page;  the second foil to be written by carbon process. The original foil is kept for record at the station  and the carbon copy submitted to the Traffic Accounts Office by the second of the following month supported by the connected Accounts foils of Paid Parcels Way-Bills. Where, however, the railways consider it more convenient from the point of even distribution of work in the  Accounts Office, they may provide for the submission, by stations, of Outwards 'Paid' Parcels.  Wav-Bills periodically instead of once a month.

 2229.  The 'Paid' Parcels Way-Bills for Local and Through traffic should be checked in the Accounts Office in the same manner and to the same extent as prescribed in Paragraphs 2213 to  2216 for Inwards  ‘To-Pay' Parcels Way-Bills. In the case of Through traffic, the check will be exercised in the Accounts Office of the forwarding railway. Any undercharge/overcharge detected as a result of internal check of Paid Way-Bills should be noted in the Accounts copy of the Cash  Book, against the relevant entry. 

2230. The freight on the individual Paid Parcels Way-Bills should be totalled on comptometer (or other Adding machine) and recorded separately for each day as well as for the month. If the month's total of freight or 'Paid' Parcels Way-Bills appearing in the Parcels Cash Book agrees with the machine total, no further check is necessary. If it does not tally with the machine totals, the totals for each day obtained on the comptometer/Adding machine should be compared with the corresponding totals for each day appearing in the Parcels Cash Book to locate the date(s) on which the discrepancy exists and an individual comparison made of the 'Paid' Paresis Way-Bills with the day(s) entries in .the Parcels Cash Book. This will save having to compare all the entries for the month. Debit should be raised against the forwarding station for short/non-accountal of Paid freight in the Paid Parcels Cash Book. Frequent short/non-accountal of Paid freight by the forwarding stations should be viewed with suspicion as it may be due to temporary misappropriation of freight by the station staff. All such cases should be investigated by the Travelling Inspector of Station Accounts.

2231. Debit for the undercharge found on Paid Parcels traffic in the course of internal check should be raised against the forwarding or the receiving station according to which of them is responsible vide Para 962-CM.

2232. In the case of Through traffic, the Error Sheets for undercharge debitable against the receiving stations on other railways should be sent by the forwarding Railway Accounts Office to the Accounts Offices of the receiving railways concerned along with the copies of the connected Paid Parcels Way-Bills for further action. The Accounts Office of the forwarding railway should prepare a separate Error Sheet for each Parcel Way-Bill.

2233. When undercharges are detected by and recovered at the receiving stations in respect of Paid Parcels traffic, the receiving stations are required to take debit for the amounts in the Balance Sheet (Paragraph 1314-CM) and send a monthly return (Appendix XIII/B-CM) to the Accounts Office along with the Parcels Way-Bills separately for Local and through Traffic The receiving railway Accounts Office should check the correctness of the undercharges shown in these Returns and if any debits have already been raised against the destination station as a result of internal check of 'Paid' Parcels Way-Bills in the case of Local traffic, and on the basis of Error Sheets received from the forwarding Railway Accounts Office in the case of Through  traffic, credit as necessary, should be allowed to the station. The receiving Railway Accounts Office should, also advise the forwarding Railway Accounts Office the details of the undercharge detected and recovered by the receiving stations for which Error Sheets have not been received from the forwarding Railway Accounts Office to enable the latter to take further action in regard to any debits raised by it against the forwarding stations for prepaid traffic. 

2234. The totals in the Paid Parcels Cash Book are required to be carried over by the stations from day to day and it should be seen that the stations have certified at the end of the Paid Parcels Cash Book for the last day of the month that :— 

(a)

The total paid amount for the month as shown in the Cash Book has been taken to debit in the Balance Sheet under the head ‘Outwards Paid Parcels Local/Outwards Paid Parcels Through’, and 
(b)

The Paid Parcels Way-Bills issued during the month fall within the machine numbers from............................to..................................

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