2235. The machine numbers of 'Paid' Parcels Way-Bill Books (Local as well as Through) supplied to all Local stations are advised by the supplying office to the Traffic Accounts Office and the Travelling Inspectors of Station Accounts. It should be verified by the Traffic Accounts Office that the 'Paid' Parcels Way-Bill Books supplied to stations are taken into account by them and all Parcels Way-Bills in each book supplied are completely accounted for by the stations. In order to provide against the possibility of frauds such as by using privately printed Parcels Way-Bill forms or by charging higher freight than that shown in the Accounts foils of Way Bills and accounted for in the Parcels Cash Book etc., the following check should be exercised : — 

(1) The Travelling Inspectors of Station Accounts should, on their periodical inspections, conduct verification of books in use with reference to Stock Book with a view to ensuring that all the books in use find place in the Advices of Books supplied by the Press. 

(2) The Paid Parcels Way-Bills (Guard’s foils) in respect of parcels on hand awaiting despatch at the forwarding stations should , also, be verified by the Travelling Inspectors of Station Accounts with reference to-the Stock Book with a view to ensuring that the same have been issued from authentic books. 

(3) Inwards Paid Parcels Way-Bills (Guard's foils) received from destination stations should be checked to the extent of ten per cent with the Outwards Paid Parcels Cash Book for Local traffic. In the case of Through traffic, ten per cent of paid Parcels Way-Bills should be sent by the receiving Railway Accounts Office to the forwarding Railway Accounts Office, by the 20th of the following month for comparison with the Outwards Paid Parcels Cash Books received from the forwarding stations. The selection of ten per cent Local/Through inwards Paid Parcels Way-Bills should be made by the Branch Officer in such a manner that inwards Paid Parcels Way-Bills received at all the stations are compared at least once in ten months  In the case of Through traffic, the Parcels Way-Bills received from the stations selected, each month, should be sorted in the order of forwarding railway and forwarding stations and sent to the Accounts Offices of the forwarding railways concerned, entered in a list (in duplicate) in Form A. 2235.

 Form A.- 2235.

……………………...RAILWAY 

LIST OF PAID PARCELS WAY-BILLS FOR THE MONTH OF……………… ISSUED FROM.....................................RAILWAY. 

 The duplicate copy of the list should be returned by the forwarding Railway Accounts Office, duly acknowledged and the receiving Railway Accounts Office should watch that such acknowledgements are received.

 2236. Check of Paid Parcels Way-Bills involving Out-Agencies etc.—The checks mentioned in Paragraphs 2228 to 2235 are, also applicable to Paid Parcels Way-Bills involving Out/City Booking Agencies.   In addition, the checks prescribed in the case of 'To-Pay' Parcels "Way-Bills involving Out-Agencies vide Paragraph 2216 should be exercised in the case of 'Paid' Parcels Way-Bills involving Out/City Booking Agencies also.

 2237. Apportionment of Paid Parcels Earnings. —The totals of the checked freight as per carbon copies of the Cash Books for through traffic should be worked out for the traffic booked to each railway. Thereafter the percentage proportions prescribed by the Railway Board as referred to in Paragraph 2227 should be applied to the total amount to work out the share of earnings due to the railways concerned. The shares so worked out should be intimated to the Railways concerned along with the shares due to each railway in respect of inwards 'To-Pay’ Parcels traffic (Paragraph 2227). 

2238. Information required by the receiving Railways for Inwards Paid Parcels traffic to be obtained from the forwarding Railways. —As no inward returns for Paid Parcels traffic are prepared and sent by the destination stations to the receiving Railway Accounts Office (except in the case of Out/City Booking Agencies and worked line stations vide Paragraph 2217), any special information etc., required by the receiving Railway Accounts Office in regard to its Inward Paid Parcels traffic should be obtained from the forwarding Railway Accounts Office.

 2239. Check of Motor-Cars, Carriages and Boats etc., traffic. —Motor-cars, Carriages and Boats etc. are booked under separate series of Way-Bills (COM/P.40 for Local ‘Paid’, COM/P.41 for Local 'To-Pay', COM/P. 42 for Through 'Paid' and COM/P. 43 for Through 'To-Pay') and are accounted for in separate returns on the same forms and in the same manner as To-Pay' Parcels traffic (Paragraph) 1316-CM) with the exception that both 'To-Pay' and Paid' traffic is accounted for in the Local/Through Outwards and Inwards Abstracts and Summaries. The check of Motor-car etc. Way-Bills and Outwards and Inwards returns should be-carried out in the Accounts Office in the manner prescribed for 'To-Pay' Parcels traffic vide paragraphs 2213 to 2226. Similarly apportionment of 'Paid' and •To-Pay' earnings relating to 'Through' Motor-cars etc., traffic should be made by the receiving Railway Accounts Office on the basis of percen­tages prescribed by the Railway Board as referred to in Paragraph 2227.

2240. Check of charges relating to Newspaper Parcels booked under Monthly Account system.—The rules for the booking of Newspaper Parcels under the Monthly Account System for Local/ 'Through traffic are given in Para 929 of the Indian Railway Commercial Manual. As laid down therein, one copy of the List of Newspaper Parcels despatched (Appendix IX/B-CM) showing freight and other charges due on each Parcel as per weight entered in the List will be submitted by the booking station to the Accounts Office at the end of each month along with a General Summary showing the total freight charges due from all the firms who have booked Newspaper Parcels under the Monthly Account system during the month.   A copy of the Bill sent to the firm by the booking station for arranging payment is, also, sent to the Accounts Office alongwith the Coaching Balance Sheet showing (i) date of presentation of the Bill, (ii) date of payment and (iii) particulars of remittances.

The accuracy of the charges shown in the List (Appendix IX/B-CM) should be completely checked in the Accounts Office with reference to the information contained therein, undercharges discovered, rf any, being noted in the List and debited against the Booking Station. The General Summary should, thereafter, be checked with the checked Lists. It should, also, be seen that the amount of the Bill relating to each firm tallies with the amount shown in the General Summary.

2241. Check of Out/City Booking Agency Bills for Coaching traffic and payment in respect thereof. —The procedure for the check of bills submitted by the Out/City Booking Agencies rela­ting to Coaching traffic and payment of the dues in respect thereof is laid down in Chapter XXV.

2242. Check of Terminal Tax on Parcels.—The procedure that should be followed for the check of Terminal Tax levied on parcels is laid down in Chapter XXVI.

2243.  Check of Overcharge Sheets, Refund Lists and Compensation Pay Orders and Refund of Unclaimed Overcharges for Coaching traffic.—The procedure for the check of Overcharge-Sheets (COM/0.7 Revised) Refund Lists (COM'R. 12 Revised) and Pay Orders for Compensation claims and Refund of Unclaimed Overcharges amounting to Rs. 25/- and more in respect of Coaching Traffic is laid down in Chapter XXIV.

2244. Check of Telegraph Traffic Returns.—The following Returns in connection with. telegraph traffic are received in the Accounts Office from stations :—

(1) Drafts of messages (LT/M. 1).

(2) Invoice of message drafts (Form LT. 24).

(3) Statement of Telegraph Transactions (LT/C. 1).

2245. In ten per cent of inland and forwarded telegrams, the number of words should be counted and the charges checked.

2246. The Telegraph Returns should be checked to see :—

2247. In the case of 'reply paid' messages, it should be seen that the reply paid passes sent in by stations in support of the credit taken are current and that the amounts entered in the Statements of Telegraph Transactions of both the forwarding and destination stations agree and correspond with the amount entered on the Receipt,   Messages which do not admit of this check owing to forwarding or destination station being on a different telegraph system should be sent to the Telegraph Check Office where they are checked and passed finally.

2248. The message drafts along with the receipt for cash given by licensed Telegraph Offices at stations will be received from the stations in a separate cover on the dates indicated below, duly listed. All such messages should, after necessary checks, be entered in a Return to be prepared in duplicate in Form A. 2248. One copy of the Return along with the Messages should be sent to the Traffic Accounts Office of the Railway concerned. 

 Form A. 2248

 RETURN OF TELEGRAPH MESSAGES FOR THE MONTH OF……………20… 

2249. The Messenger Hire Receipts received daily from the stations along with the cash remittance note should be linked with the deposit made by the sender at the booking station and accounted for by that station in the statement of Telegraph Transactions. The amount represented by these vouchers should be deducted from Telegraph Earnings and credit allowed to the stations. In the case of deposits made at the station situated on another railway, the railway on which the payment of Messenger Hire is made should raise debit against the other railway on which the deposit has been made quoting full particulars. The debits for any on: month (to be selected by the Accounts Officer) in a year should be linked with the deposits by the receiving railway. Similarly, the payments of messenger Hire for any one month (to be selected by the Accounts Officer) in a year should be linked with the credits afforded by the Post and Telegraphs department in respect of deposits made at the Department's Offices.

2250. Apportionment of revenue derived from Paid Inland Telegram interchanged between Railway Licensed Telegraphs Offices and Posts and Telegraphs Department's Offices.—The Railway Administration should receive 30 per cent of the net receipts, i.e.. after deducting refunds, derived from paid inland telegrams, (excluding telegrams to and from Ceylon, Burma. Pakistan and Nepal) both inward and Outward which are interchanged between the Railway Licensed Telegraph Offices and Postal and Telegraph Department's Offices, whether they are booked at or handled or delivered by the Railway Licensed Telegraph Offices.   

In the case of telegrams which are booked at a Railway Licensed Telegraph Office and are dealt with by more than one railway, the 30 per cent share of the receipts referred to above should be credited to the railway at whose office the telegram was originally booked. Conversely, in the case of such telegrams booked at Posts and Telegraphs Offices and dealt with by more than one railway, the 30 per cent share should be credited to the railway in whose telegraph office the telegram was last dealt with.

Note.—(1)  Receipts from telegrams dealt with entirely by the Railways or entirely by    the Posts and Telegraphs Department offices shall belong to the Railways or the Posts and Telegraphs Department respectively. 

(2)  The above orders regarding apportionment do not apply to special charges made in respect of special services e.g., Express Delivery charges which should be credited to the party rendering the special service for which the charges are levied. The copying fees for multiple messages represent the cost of telegrams and as such, shall be apportioned like all other interchanged telegram. 

(3)  Service messages booked free either by the Railways or by the Posts and Telegraphs Department arc not affected by these rules. 

(4)  Apportionment of earnings shall be made on all diverted telegrams, i.e., telegrams which normally would have been transmitted entirely over the Posts and Telegraphs wires but were due to interruptions, breakdown, etc., diverted to destination through railway wires or vice versa. 

2251. The share of receipts creditable to the Posts and Telegraphs Department in respect of paid inland telegrams, both public and Government, which are booked in Railway Licensed Telegraph Offices and are interchanged with the Posts and Telegraphs Department should be adjusted monthly with that Department. For this purpose, a monthly statement of apportionment should be prepared in the Railway Accounts Offices in Form A. 2251 and forwarded to the Accounts Officer, Telegraph Check Office Calcutta. The Statement will be test-checked by Statutory Audit office in the course of audit but no check will be exercised on the Statement in the telegraph check Office. In respect of telegrams which are booked in Posts and Telegraphs Offices and inter-changed with Railway Licensed Telegraph Offices the Accounts Officer, Telegraph' Check Office, Calcutta will furnish each Railway Accounts Officer concerned monthly with a statement of apportionment of receipts and will also pass on credit for the railway's share. This statement should be accepted on the authority of the certificate given on it by the Accounts Officer, Telegraph Check Office and no check need be exercised on it in the Railway Accounts Office except the required arithmetical check. 

Note.—The statement Form A. 2251 referred to in this paragraph, should be submitted by railways to the Accounts Officer, Telegraph Check Office, Calcutta, not later than the 25th day of the second month following the month of origin of the messages frcm the railway side. The Accounts Off.cer, Telegraph Check Office will also settle his accounts with the railways not later than the end of the second month following the month of origin of the messages, from the Telegraph side.

 Form A. 2251

Statement of apportionment of Revenue derived from paid inland telegrams booked originally in the............................Railway Licensed Telegraph Offices and interchanged with the Posts and Telegraphs Department for the month of.................... ........... 20…. 

 Net amount for apportionment

                        Due to.................................... Railway 30 per cent.

            Due to Posts and Telegraphs Department 70 per cent.

 Certified that the figure of transactions shown above re correct.

 ……………………………….
F.A. & C.A.O,… Railway

                                                                                                  …………………
Chief Auditor 

Note.—The apportionment of the revenue in respect of the special categories of telegrams referred to in paragraph 2253 should be made after the full value of such messages has been settled by the Accounts Officer, Telegraph Check Office with the Railway Administration. 

2252. Debit Notes tendered in connection with Telegrams relating to Defence, Meteorological and Police Departments.—The Telegraph messages tendered by the Defence, Meteorological and Police Departments are paid for by Debit Notes. After the check of charges in these Debit Notes and linking of the Debit Notes with the relevant entries in the statement of Telegraph Tran­sactions, bills should be prepared by the Accounts Office against the Departments concerned and realization of the amounts watched. 

2253. In regard to the following kinds of telegrams the present special practice whereby the full value of such messages is settled by the Telegraph Check Office, Calcutta with the respective Railway Administrations will be continued and thereafter the apportionment in respect of the interchanged telegrams will be made of the amount booked in the accounts of the respective administrations as message revenue :—

(a)        Reply Paid Drafts, i.e., drafts of messages on which a deposit for reply has been made but which cannot be paired by the railway department. 

(b)        Pass Drafts, i.e., drafts of messages which have been paid for by a reply pass but which cannot be paired by the railway department.

2254. Telegrams to and from Ceylon dealt with by Railway Licensed Telegraph Offices.—The Railway Administration should receive 4/11th of the Indian share excluding all special charges (i.e., those for pre-paid replies, special delivery etc.) but including surcharge on the outward messages booked to Ceylon from Railway Licensed Telegraph Offices. This would also cover the claim of railways for their share in respect of inward messages booked in Ceylon to Railway Licensed Telegraph Offices.

2255. Telegrams to and from Nepal dealt with by Railway Licensed Telegraph Offices.—The Railway Administration should receive 30 per cent of the charges collected by them on outward telegrams booked by Railway Licensed Telegraph Offices to Nepal. No share will be due to railways on inward telegrams booked in Nepal to Railway Licensed Telegraph Offices as there is no sharing of telegraph revenue between India and Nepal but each country retains its own collections.

2256. Telegrams to and from Pakistan dealt with by Railway Licensed Telegraph Offices.—The Railway Administration should receive 30 per cent of the charges collected by them on out­ward telegrams booked by Railway Licensed Telegraph Offices to Pakistan. No share will be due to the railways on inward telegrams booked in Pakistan to Railway Licensed Telegraph Offices as there is no sharing of telegraph revenue between India and Pakistan, but each country retains its own collections.

2257. Telegrams to and from Burma dealt with by Railway Licensed Telegraph Offices.—The Railway Administration should receive 4/11^th of the Indian share on the outward messages, booked from Railway Licensed Telegraph Offices to Burma. This would also cover the claim of railways for their share in respect of inward message booked in Burma to Railway Licensed Telegraph Offices. (The Railway's share will be determined only on ordinary telegraph charges i.e., after excluding special charges for prepaid replies, special delivery etc.).