Indian Railways

2301. This Chapter deals with the check and accounting etc. of the following in respect of Local/Through Goods traffic :—

The Accounts foils of invoices are required to be submitted by the stations, through Couriers daily, twice a period, once a period or once a month as prescribed by each railway for each station. The other returns are required to be submitted by the stations monthly. The Statements of Incorrect Invoices and Paid Statements are received from the Machine Section. Any delay in the submission of the returns etc. by the stations should be taken up with them and repeated delay should be brought to the notice of the Traffic Authorities.

2302. Receipt of Accounts Foils of Invoices from Forwarding Stations.—Separate bundles of Accounts foils of invoices are made by each station for each of the following types of invoices :_

A covering memo (Appendix XIV/E-CM) is placed on the top of each bundle of invoices by the station. The bundles of invoices, on receipt in the Accounts Office, should be entered in a register to be maintained for the purpose and each bundle given a serial number for the month. This number prefixed by a number to identify each month and year should be entered, on the covering memo also e.g., 50th bundle for April, 1969 will be given the number as 4/69/50.

2303. The commencing number of the Railway receipt shown in the covering memo should be tallied with the closing number as per the last bundle of invoices received from the station and it should also be seen that all the invoices mentioned in the covering memo have been received, any invoice found missing being called for from the station concerned immediately. Further consecutive numbering of invoices will be checked on machines, and a statement of missing invoices printed.

With a view to ensure that all To-Pay invoice books supplied to the stations are brought into use, a register should be maintained in the Accounts Office to record particulars of all To-Pay invoice books supplied to a station from time to time and the month in which the first invoice and the last invoice from the book is issued should be noted against the relevant entry in the register.

2304. The foils of cancelled invoices should be removed from the bundles and tallied with the printed numbers shown in column 4 of the covering memo (Appendix XIV/-E-CM) making sure that all the foils except the record foil of the invoice (i.e., 3 for Local traffic and 4 for Through Traffic) have been received.

2305. Check of Invoices.—The check of rate on invoices should be exercised to the extent given below :—

Invoices involving Worked lines, Out/City Booking Agencies etc., the rate will be checked in all cases irrespective of any monetary limit.

(1) the invoice has been prepared by the carbon process. If a copy is sent, it should be seen that it is certified as correct by the Station Master;

(2) all the particulars required by the form have been duly filled in the several columns;

(3) the classification is correct according to the description of goods given in the invoice;

(4) articles which are required under Tariff Rules to be booked "Paid" are not booked. "To-Pay";

(5) when "Excepted Articles" are booked, their declared value is given on the invoice-and if the value of such articles in any one package exceeds five hundred rupees, the percentage charge on value at Tariff rates is prepaid and shown separately on the invoice, such articles being booked separately and not on the same invoice, on which other packages have been booked. When the authority of the Divisional Superintendent is required by the Tariff rules (Paragraph 1104-CM), it is quoted of the invoice;

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

(7) in the case of Through traffic, the instructions contained in Chapter-III of I.R.C.A. Conference Rules, Part-11 regarding the routing of traffic and calculation of charger-recoverable have been correctly observed;

(9) the rate on which the freight has been calculated agrees with the rate given in the Rate Lists or Rate Tables;

(10) in cases, where reduced rates are charged, there is evidence that the Tariff conditions attaching to the lower rates have been duly fulfilled and where there are alternative ('Railway' or 'Owner's Risk') rates and the Railway Risk rate is charged,. the invoice bears the following endorsements:—

(12) if freight is paid by credit note, at the forwarding station, the number and date of the credit note is entered on the invoice;

(13) where the loading and unloading is required to be done by the consignor or consignee respectively, symbol "L" is written in the column "Handled By" on the invoice;

(14) when consignments are carried at special reduced rates on the authority of certificates, the connected invoices bear a remark that necessary certificates have been granted by authorized officers, and submitted by the stations to the Accounts Office where so required by rules. In the case of consignments booked under several invoices at concession rates on the authroity of one certificate, the certificate is furnished with the first invoice so issued, all subsequent invoices bearing reference to this authority; and

(15) in cases where concession rates are charged on empties returned to the original booking station, the particulars of original booking are given on the invoices and they are correct.

2307. Where wagon load consignments are required to be weighed enroute, the invoices bear indication to this effect. In such cases, the weighbridge stations are required to weigh and advise the net weight to the forwarding and destination stations and the Traffic Accounts Office of the destination station (Para 1425-CM). If the weighment advice is not available at the time the local invoice is under check in the Accounts Office, the charges should be checked, in the first instance, on the basis of weight shown by the forwarding station which would be the Sender's declared weight or the minimum weight for wagon load scale, whichever is greater. Such invoices should, subsequently, be checked with the advices received from the weigh bridge stations and debit for undercharges, if any, raised against the stations concerned after verification with the returns of destination stations that the undercharges have not already been collected.

In the case of Through traffic, particulars of invoices requiring weighment en route should be advised by the forwarding Railway Accounts Office to the receiving Railway Accounts Office for linking with the advices of weighment received from the weigh bridge stations or with the extract from the carbon copy of the register (COM/W.4) (Para 1424(b)-CM) which should be sent to the destination Railway Accounts Office by the Accounts Office of the railway on which the weigh bridge station is situated and checking the charges finally on the basis thereof.

2308. In the case of consignments other than in full wagon loads, where the invoices bear the remarks "consignments to be weighed at destination". (Para 1426-CM), the local invoices should be checked with the weighment advice received from the destination stations. In the case of Through traffic, the particulars of such invoices should be advised by forwarding Railway Accounts Office to the receiving Railway Accounts Office for similar linking with the result of weighment to be obtained from the destination stations unless the same is already indicated in the machine prepared abstract returned by the destination stations and checking the charges finally on the basis thereof.

2309. The check of "Freight" column of the invoice should not be done in the Accounts Office except in the following cases where the check of both the rate and freight (including surcharge/ supplementary charge, where leviable) columns should he carried out cent per cent and the freight in the ‘Freight' column (and not in the Total Paid./To-Pay column) of the invoice should be corrected, where necessary :—

2310. In cases where weight exceeds 9999 quintals (item (d) of Paragraph 2309) which is the maximum weight that can be punched in the fields for quintals provided in the Basic Commodity Card, more than one card will be punched for the invoice by the Machine Section. To enable this being done, the weight on the invoice should be split up into two or more parts, as necessary, by the accounts Office while the invoice is under check.

2311. A complete check (including check of calculations) of "other charges" (described in Paragraph 2315) should be carried out on all invoices irrespective of their value. This will include the calculation of supplementary charge/surcharge, if any, leviable on "Other charges". The amount of "Other charges", after check, should, in the case of local traffic, be entered in the column for "Overcharge" on the invoice. In the case of Through traffic, the amount of "Other charges”, should be split between the originating railway and the destination railway. The amount of "Other charges" attributable to the originating (home) railway should be entered in the "Overcharge "' column on the invoice and the amount of "Other charges "attributable to the destination railway should be entered in the "Undercharge" column on the invoice. The general principle to be adopted in splitting the "Other charges" in the case Through traffic between the originating and the destination railways is that the entire amount of Quick Transit Service charges and Insurance (percentage) charges should be allotted to the originating home railway. Amount of "Other charges" representing payments to Port Trust and Out/City Booking Agencies etc., if they are to be disbursed by the home railway to the parties concerned, should also be allotted to the home railway. The "Other charges" at the receiving end should be allotted to the destination railway.

2312. When the amount of "Other charges" (in rupees) exceeds three digits, the invoice will have to be split up by Machine Section in two or more cards. To enable this being done, the. Accounts Office, while checking such invoices, should split up, on the invoices, the amount of "Other charges" into two or more figures each of three digits (in rupees) or less.

2313. When siding charges are calculated and collected on the basis of adding a certain distance to the distance between stations in lieu of a specific charge per wagon, the rate in the rate column of the invoice would include this charge and the freight inclusive of the siding charges will be shown in the 'Freight' column of such invoices. This will, however, be an exception to the procedure for segregating siding charges among "Other charges"

2314. "Quick Transit Service" charges should, initially, be checked in the Accounts Office assuming that the 'freight’ shown on the invoice is correct in all cases where the calculation of 'freight' is done on Machines and not in the Accounts Office. If freight calculation is subsequently found to be wrong, the relevant invoice will appear in the "Statement of Incorrect Invoices" (Paragraph 2325). At the time of check of the "Statement of Incorrect Invoices", the accuracy of "Quick Transit Service" charges should, also, be checked and necessary action taken for any undercharge or overcharge detected.

Where more than one of the types of "Other charges" covered by codes "0 to 8" above falls within the share of the originating railway or the terminating railway, the code number to be assigned is 9. Code 9 will also cover "Other charges" which are not classified by codes '0 to 8'.

In the case of Local traffic, the code for the "Other charges" should be entered in the box above the "Overcharge" column on the invoice. In the case of Through traffic, the code for "Other charges" for the originating railway's share should be entered in the box provided in the "Overcharge" column and that for "Other charges" for the destination railway's share should be entered in the box provided in the "Undercharge" column on the invoice.

2316. Code box above the "Freight" column of the invoice should be filled in accordance to the surcharge and/or supplementary charge leviable in accordance with the code numbers notified by the Railway Board from time to time.

In the case of invoices involving more than one commodity, the coding of freight column will be the normal coding according to the surcharge and/or supplementary charge leviable for each commodity (or group of commodities charged at the same rate). Accounts Office should, however, total up the weight moving at each rate, where more than one commodity is booked at one rate, to enable the Machine Section to punch separate cards for commodities chargeable at different rates and check the correctness of Total "Paid/To-Pay" charges.

2317. The rest of the coding which will be in boxes for 'zone', 'originating gauge', 'station to', 'charged via' and 'commodity', should be put in by the Statistical Office or the Accounts Office as decided by each railway. The correctness of the initial coding of 'station to' should be re-checked in all cases.

2318. Invoices which are not susceptible of check for want of certain information should be passed provisionally as invoiced and entered in a register provided for the purpose, separately for Local and Through traffic, The columns in the register will show the particulars of the invoice, the date when passed provisionally, the reasons therefor, and the date when passed finally. On getting the requisite information from the station concerned, charges should be checked in the usual manner and the invoice passed finally, necessary remarks being given in the register against the entry.

2319. Out/City Booking Agency Invoices.—The procedure prescribed in Paragraphs 2302 to 2317 is also applicable to Out/City Booking Agency invoices. In the case of these invoices, it should be seen in addition that :—

(1) the correct cartage charges are levied for the conveyance of goods between the station and the Out/City Booking Agency in accordance with the terms of the agreement with the Out/City Booking Agency;

(2) no invoice 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 have been observed; and

(4) the Out/City Booking Agency charges and the railway proportion have been distinctly shown on the invoice to facilitate the checking of the bills of the Out/City Booking Agent or preparation of the Out/City Booking Agency Division Sheet, as the case may be.

2320. Fodder Invoices.—In checking the invoices issued for fodder or forage traffic under the special rates (vide Paragraph 1468-CM), it should be seen that :—

(1) the invoice are covered by the certificates of competent authorities and issued only from or to the stations notified from time to time by the Railway Administrations concerned and not in the reverse direction;

(2) the invoices have not been issued for fodder or forage re-booked from a station to which the special rates apply; and

(3) the freight charges have been shown in the invoice at the special rates given in the Tariff.

The calculation of freight charges on such invoices will be checked in the Accounts Office and not on machines. Code number 9 should, therefore, be put on the box above the "Freight" column of the invoice.

2321. From the checked invoices, a register should be maintained in the Accounts Office to record all invoices covering fodder or forage traffic carried under the Government concession, separately for Local and Through traffic, showing, inter alia, the amount of freight charges under the heads: ——

(b) freight at concession rates recoverable from the consignor or consignee; and

as invoiced by the stations and as checked by the Accounts Office. The special credits taken by the stations in their Balance Sheets in respect of fodder invoices (vide Paragraph 1469-CM) relating to Local traffic and Through Outward Paid traffic should be checked with reference to the amounts appearing in this Register in the column "Amount recoverable from the State Government".

In the case of Through Outward "To-Pay" traffic, lists of invoices showing all the relevant particulars as indicated above should be sent by the forwarding Railway Accounts Office to the receiving Railway Accounts Office to enable the latter to take necessary action to verify the special credits taken by the destination stations. Acknowledgement of such lists by the receiving Railway Accounts Office should be watched by the forwarding Railway Accounts Office.

2322. The fodder statements submitted by the stations (vide Paragraph 1469-CM) should be compared with the register maintained in the Accounts Office (vide Paragraph 2321) in the case of Local traffic and through Outwards Paid traffic and with the list of invoices received from the forwarding Railway Accounts Office in the case of Through Inwards "To-Pay" traffic. Thereafter, a bill for the amount representing the difference between the freight due at the special rates and that actually recovered from the traders at the concession rates should be preferred against the State Government concerned.

2323. In order to check the amount of special credit taken by the re-booking station on account of "Paid-on" charges in the Balance Sheet, cards with Code No. 6 in the "Other charges" column (which stands for "Paid-on "charges) are listed on machines and supplied to the Accounts Office. This tabulation does not, however, include re-booking invoices which may be one or more "Other charges" besides "Paid-on" charges and which are, therefore, assigned Code No. 9 in the "Other charges" column. These invoices should be listed in the Accounts Office at the time of checking the "Other charges" on the invoices and this list along with the Machine tabulation of cards with Code No. 6 referred to above should be utilized for the verification of special credit taken by the re-booking station in its balance sheet.

2324. Submission of Invoices to Machine Section. —Each complete bundle of Local/Through invoices as received from each station (after removing the foils of cancelled invoices) should, after check and coding etc., be sent to Machine Section along with the covering memo received from the station by the Accounts Office direct if the entire coding of invoices is done by that office and through the statistical branch, if on a railway, a part of the coding is done by the latter.

2325. Statement of Incorrect Invoices. —From the invoices as revived in the Machine Section, cards are punched. The Punched Cards are processed on machines to work out the calculated freight and to list out incorrect invoices i.e., invoices on which there is an overcharge (of Rs. 25 and above) or there is undercharge. The Statement of Incorrect Invoices, which is prepared in the following form, is handed over by Machine Section to the Accounts Office daily along with the bundle of invoices: —

Month	Station from	Station to	R.R. No.	Invoice No.	Rate	Total Station freight	Total Checked freight	Difference
								Plus	Minus

The Accounts Office staff should immediately check the items in the Daily Statement of Incorrect Invoices with the relevant invoices to spot-out mistakes committed in the punching of cards from the invoices and return the Daily Statement of Incorrect Invoices with necessary corrections to the Machine Section to enable the latter to punch fresh corrected cards, where necessary. An advice should be sent, as early as possible if an undercharge of over Rs. 50/- is detected or the error attributable to wrong application of weight condition, axle load restrictions etc., so that the station may recover the undercharge if possible. An advice should be given to the forwarding station to avoid the incidence of further incorrect booking. The Error Sheet should, however, be issued alongwith Error Sheets for other undercharges after verification with the relevant Machine Abstracts received from destination station that the undercharge has not been recovered at the time of delivery.

2326. After the Daily Statement of Incorrect Invoices for the whole month have been checked by the Accounts Office and fresh corrected cards punched by the Machine Section, where necessary, as mentioned in Paragraph 2325, Local/Through Monthly Statements, of Incorrect Invoices will be prepared on Machines separately for "Paid" and "To-Pay" traffic, and for "Undercharges" and "Overcharges". In the case of Through traffic, the statements of Incorrect Invoices for undercharges on "Paid" traffic will be prepared separately for items for which (a) the forwarding railway is responsible for the collection of undercharges and (b) the destination railway is responsible for the collection of undercharges.

The Through Statements of Incorrect Invoices relating to "Undercharges" and "Overcharges" on "To-Pay" invoices and "Undercharges" on "Paid" invoices for the collection of which the destination railway is responsible, should be sent by the forwarding Railway Accounts Office to the receiving Railway Accounts Office not later than 27th of the following month and the related invoices, arranged in the serial order of the entries in the statements of Incorrect Invoices, should be sent not latter than the 5th of the second following month in case it is not possible to send the same along with the statements of Incorrect Invoices. In the case of Statements of Incorrect Invoices relating to "Undercharges" and "Overcharges "on "To-Pay "Invoices and "Undercharges" on "Paid" invoices for which the destination railway is responsible in respect of any "Station to" should be grouped at one place. Similarly, incorrect statement for undercharges on "Paid" traffic for which the forwarding railway is responsible in respect of one "Station from" should be grouped together.

2327. The items of undercharges appearing in the Monthly Statements of Incorrect Invoices relating to Local traffic should be verified in the Accounts office with the Machine prepared abstracts returned by the destination stations to see if the undercharges have been accounted for therein. If not, or if the undercharge accounted for in the Machine prepared Abstracts is less than that appearing in the Statement of Incorrect Invoices, Error Sheet, as due, should be issued against the station responsible after checking the accuracy of the undercharge with reference to the relevant invoice. Similar action should be taken in the case of Monthly Statements of Incorrect Invoices relating to Through traffic also except that no verification with the Machine prepared Abstracts would be necessary in respect of undercharges on Through Outward “Paid” traffic for the realization of which the forwarding railway is responsible and necessary debits should in such cases, be raised by the forwarding Railway Accounts Office against the forwarding Stations concerned after checking the accuracy of the undercharges with reference to the relevant invoices.

2328. When undercharges are detected by and recovered at the receiving stations in respect of prepaid traffic, these stations take debit for the undercharged amounts and account for such undercharges in the returns submitted to the Accounts Office. Particulars of such undercharges relating to Through traffic should be advised by the receiving Railway Accounts Office to the forwarding Railway Accounts Office to enable the latter to withdraw the debit, if any, raised in this connection against the forwarding stations. This procedure is applicable to cases in which undercharges are debitable against the forwarding stations in terms of Para 1811-CM.

2329. In the case of Overcharges of Rupees twenty-five and above appearing in the' Monthly Statements of Incorrect Invoices relating to Local traffic and Through Outward “Paid” traffic, Lists of Voluntary Refunds of Overcharges should be prepared by the Accounts Office in accordance with the procedure described in Paragraph 2401 and sent, after necessary check with the relevant invoices, to the Commercial Department after ensuring that no item is included in these lists for which an Overcharge sheet has already been certified or Refund List has bsen passed. In the case of Through Outward "To-Pay" traffic, the Statements of Incorrect Invoices of Over-charges of Rupees twenty-five and above should be sent by the forwarding Railway Accounts Office to the receiving Railway Accounts Office alongwith the relevant accounts foils of invoice (or copies thereof) to enable that office to take similar action.

To guard against duplicate refund, a remark to the effect that the item has been included in the List of Voluntary Refunds should be recorded in the Statement of Incorrect Invoices and the relevant Machine prepared Abstracts/Paid Statements.

2330. Outward Machine prepared Abstracts.—On the basis of the information contained in the punched cards, Outward Abstracts are prepared on Machines, Monthly, in )he following form, entries in respect of one "Station to" being grouped at one place :—

Month

Station to

Station from

Via

Commodity No.

R.R. No.

No. of Wagons

Charged weight	Actual weight handled by		Invoiced freight		Overcharges	Undercharges
	Railway	Owner	Paid	To-'pay
8	9		10		11	12

The totals in the Machine prepared Abstracts will be given for each "Station to" and page numbering will also be done on these Abstracts on Machines. The transactions for each "Station to" will be printed on separate sheets. The Machine Abstracts for Local traffic will be prepared in triplicate, one copy to be retained in the Accounts Office and the other two copies to be sent to the destination stations concerned, through Couriers, so as to reach all the stations by the 15^th of the following month. In the case of Through traffic, the Machine Abstracts are prepared in quadruplicate, separately for each destination railway and each Division on that railway. Two copies of Through Machine prepared Abstracts should be sent by the forwarding railway to the Distributing Centres nominated by each destination railway for each Division by the 11^th of the following month along with a covering list (in duplicate) indicating the Code No. of' Station to", its name and the number of sheets of abstracts for each ''Station to". The Distributing Centres on each destination railway should return one copy of the covering list acknowledging receipt of the abstracts. The forwarding railway should watch this acknowledgement. The destination railway should arrange to distribute Through Machine prepared Abstracts to the receiving stations concerned by the 15th of the following month as in the case of Local Machine prepared Abstracts. To enable this time-schedule being observed, the forwarding railway should send the Through Machine prepared Abstracts to the nominated Distributing Centres by Airmail, where feasible.

The third copy of the Through Machine prepared Abstracts should be sent to the receiving Railway Accounts Office along with the covering list. The receiving Railway Accounts Office should be asked to acknowledge receipt of the Abstracts and this acknowledgement should be watched. The fourth copy of the Machine prepared Abstracts should be retained by the forwarding Railway Accounts Office.

2331. Paid Statements.—Each and every invoice booked from each station will be listed in this statement wherein the following details will be printed :-—

(A) The name of the originating station, its code number and the month of issue will be printed at the top of the statement.

will be printed at the end of the statement. The paid Statement will be prepared by the Machine Section from the punched cards separately for Local and Through traffic by the 18th of the following month and made over to the Accounts Office. The total Paid' freight shown in the Paid Statement should be utilized in the Accounts Office for the check of debit in the Balance sheet under the head "Goods Outward Paid, Local/Through".

2332. The total actual weight handled by "Railway" and by "Owners" as appearing in the Paid Statement for each "Station from " should be used for checking Handling Bills at the originating end.

2333. To guard against omission by forwarding stations to account for some paid invoices by not sending the Accounts foils of such paid invoices to the Accounts Office, a check on the continuity of paid invoices and accountal of Paid invoice Books supplied to the Booking Stations etc., should be exercised in the Accounts Office. For this purpose, a Register should be maintained in the following form showing commencing and closing numbers of printed machine numbers of Paid Invoice Books supplied and the printed machine numbers of paid invoices issued, each month, by each station etc. as shown in the Paid Statement: —

REGISTER SHOWING THE PRINTED MACHINE NUMBERS OF PAID INVOICE BOOKS SUPPLIED TO THE STATIONS AND ACCOUNTAL OF PAID INVOICES IN THE PAID STATEMENT

Name of Station…………………………………………………………

Paid Invoice Books supplied to the station			Printed Machine number of Paid invoices issued each month						And So 0n
Indent No. and date	Month of supply	Printed Machine Nos. of Books	Month		Month		Month
			Comm-encing No.	Closing No	Comm-encing No.	Closing No	Comm-encing No.	Closing No

2334. Apportionment of Through Goods Earnings.—Subject to provisions of para 2311 to 2314 ante, apportionment of through goods earnings should be made on the following general principles :—

(i) The Zonal Railways performing terminal and transhipment operations should, in the first instance, be credited with the amount at the following rates: —

(a) Transhipment operations.—At the public tariff rates for transhipment charges;

(b) Terminal operations. —At the rates prescribed by the Railway Board from time to time.

(ii) The residual freight earnings should be apportioned amongst the individual Zonal Railways on the basis of distance involved on the respective system ;

(iii) In cases where traffic originates or terminates at a joint station or junction or traffic it transhiped at the break of gauge transhipment point situated at a junction station, financial adjuistment in earnings should be made separately, taking into account the total traffic dealt with at the joint stations (terminal or transhipment point) by calculating the credit/debit at the rate of terminal/ transhipment charges levied on public traffic.

Note. —In cases of diversions of a permanent nature, consisting of definite identifiable stream of traffic, adjustment should be made annually so that the financial position of the Railway concerned is correctly represented. However, meticulous calculations involving time and labour should be avoided and broad estimates should be made by taking representative samples. In other cases including those where consignees choose a different route, no meticulous re-adjustment need be made.

The actual apportionment of earnings will be made on the machines. The Machine Section will furnish to the e Accounts Office a statement showing each railway's share on Through Outward "Paid" and "To-Pay" Goods traffic as also railway-wise share of "Other charges" creditable to each railway. The net result due to each railway on Through Outward Goods traffic should be worked out by the Accounts Office on the basis of this statement by deducting freight "To-Pay' at each receiving railway from its share and by deducting "Paid" freight from the share due to the forwarding railway. In the case of cross traffic, the intermediate railway will get full share as worked out on Machines as no "Paid " or "To-Pay " freight is collected by the intermediate railway. An example as to how the net results will be worked out on Through Outward Goods traffic of, say, Northern Railway is given below: —

	Total Freight		Railway's share including "Other charges" on Out ward 'Paid' and To-Pay' Traffic		Net due to Railway
	Paid	To-pay	Railway	Share	Railway	Net Cr. or Dr.
From Northern Railway to Eastern Railway		100	Eastern Railway	140	Eastern Railway	40 Cr..
From Northern Railway to Western Railway.		150	Western Railway	200	Western Railway	50 Cr.
From Northern Railway to Central Railway.		200	Central Railway	170	Central Railway	30 Dr.
From Northern Railway to North Eastern Railway.		130	North Eastern Railway	150	North Eastern Railway	20 Cr.
From Northern Railway to Eastern, Western, Central and North Eastern Railway.	180		Northern Railway	100	Northern Railway	80 Dr.
						Cr. 110
						Dr. 110

The net results as worked out above should be advised by each forwarding Railway Accounts Office, telegraphically, to the other Railway Accounts Offices concerned, so as to reach them by the end of the following month.

2335. The forwarding Railway Accounts Office should furnish to the other Railway Accounts Offices, statements showing the figures of total "Paid" freight, total "To-Pay" freight, total share of earnings including cross traffic, "other charges” and net results, every month, in a separate communication immediately after the despatch of telegraphic advice of net results of apportionment (Paragraph 2334) to enable the other Railways to conduct periodical review of earnings.

2336. Labour Department Central Cesses (L.D.C.C.).—The forwarding Railway Accounts Office concerned should, on the basis of L.D.C.C. statements prepared on Machines, communicate to each receiving Railway Accounts Office, the figures of "Labour Department Central Cesses" relating to Through Outward "To-Pay" Money Coal traffic split up into.—

The receiving Railway Accounts Office should take action to make payment of the cess charges for 'To-Pay' Money Coal traffic to the authorities concerned on the basis of this statement.

Similarly, the forwarding Railway Accounts Office should take action to make necessary payment of Cess charges, to the authorities concerned in respect of Through Outward 'Paid' and Local 'To-Pay' and 'Paid' Money Coal traffic on the basis of the related L.D.C.C. statement received from the Machine Section.

2337. Receipt of Machine prepared Abstracts from destination stations.—The destination stations are required to compare the entries in the Local/Through Machine Prepared Abstracts received by them with those in the relevant Delivery Book as per procedure laid down in Paras 2020 to 2033-CM and return one copy of the Machine Prepared Abstracts to the Accounts Office along with the Goods Balance Sheet. The changes made in the Local/Through Machine Prepared Abstracts by the destination stations as a result of this comparison should be checked completely with reference to the relevant records viz. Invoices etc. available in the Accounts Office reference being made, where necessary, to the forwarding Railway Accounts Office in the case of through traffic. It should also be compared with reference to the copy of Machine Prepared Abstracts retained in the Accounts Office in the case of Local Traffic and the Third copy of Machine Prepared Abstracts received from the forwarding railway in the case of through Traffic (see para 2330) to ensure that there is no discrepancy in accountal otherwise also. Appropriate action should be taken for any irregularities, etc. coming to notice as a result of this check.

2338. In the case of undercharges due to error in description and/or weight discovered by the stations as a result of check of invoices at destination, the stations are required to attach the original invoices or copies thereof, indicating full particulars of undercharges, to the Machine Prepared Abstract to be returned to the Accounts Office (Paragraph 2024-CM). The accuracy of the undercharges detected by the stations in all such cases should be checked by the Account Office with reference to the related Local /Through invoice.

2339. Check of Refunds made by Stations.—The procedure for the check of Lists of Refunds of Overcharges relating to Goods traffic (COM/R-12) allowed by stations at the time of delivery of goods has been laid down in Paragraphs 2403 to 2405.

2340. Refund of Unclaimed Overcharges.—The procedure for the refund of Overcharges amounting to Rs. 25 of more relating to Goods traffic has been laid down in Paragraphs 2401 and 2402.

2341. Check of Overcharge Sheets.—The procedure for the check of Overcharge Sheets relating to Public Claims and Clearance of Station Outstandings in connection with Goods traffic has been laid down in Paragraphs 2406 to 2412.

2342. Check of Compensation Claims.—The procedure for the check of Compensation claims relating to Goods traffic has been laid down in Paragraphs 2413 and 2414.

2343. Check of Wharfage and Demurrage Returns.—The totals of the 'Amount' column in all returns of wharfage charges (COM/W6) Revised and demurrage charges (COM/D-14 Revised) should be checked completely and it should be ensured that the amount accounted for therein agrcss with the amount taken to debit in the Station Balance Sheet. Thereafter a complete check of not less than five percent returns should be made. The particular returns to be checked each month will be selected by the Accounts Officer. These returns should be checked to see that.—

(2) the date given in the column "Goods available for delivery" is the date of unloading and not the date after deducting the free time allowance;

(3) the "number of hours/days for which demurrage/wharfage is due" has been calculated in accordance with the Tariff Rules;

(4) the "amount due" has been correctly charged in accordance with the rules in the Goods Tariff;

(5) when wharfage and demurrage charges have been foregone, an authority signed by a competent officer of the Traffic Department is forthcoming and all conditions attaching to the remission of demurrage and wharfage have been fulfilled;

(6) the "amount foregone agrees with the sanction of the competent authority and the "amount collected" is correct;

(7) the charges are brought to account in the return for the month in which the consignment is delivered or otherwise disposed of and not in a subsequent month;

(8) demurrage, wharfage or storage charges have been taken into account in respect of consignments transferred to the Lost Property Office; and

When any short charges or other irregularities are discovered, necessary error sheets should be issued against the stations concerned.

2344. Check of Crane Charges.—A statement of crane charges giving the information detailed in Paragraph 1530-CM is submitted by stations monthly when cranes are utilized to handle consignments required under Tariff rules to be loaded and unloaded by owners. This return should be checked to see that—

(1) the charges have been levied in accordance with the rates prescribed in the Goods Tariff, and

(2) when a crane has been brought from another station, haulage charges have been recovered for the distance from and to the station from which the crane has been brought. Haulage charges are recoverable even if the crane is not utilized after being brought from the other station.

2345. Statement showing the use of Travelling Crane Charges. -Stations at which travelling cranes are stabled are required to furnish to the Accounts Office a monthly statement in Form COM/C. 42 Revised showing movements of the cranes during the month. The accuracy of charges collected and accounted for by the stations using the cranes in their Statements of Crane charges (Paragraph 2344) should be checked with reference to this statement.

2346. Check of Siding Statements. -The haulage charges for wagons put into and taken out of a siding are not shown in invoices but station keep a record of all such wagons in the Register of Siding (COM/S.3 Revised). A copy of this Register is submitted monthly to the Accounts Office. When no wagon is placed on a siding, the station concerned is required to send a "Nil" Return. The copy of the Register sent by the station should be checked to see that :

(1) the charges have been correctly calculated in accordance with the rates provided for in the agreement;

(2) in cases where charges are leviable separately for the inward and the outward movement of the wagon, charges have been levied for each operation;

(3) the rule regarding minimum charges, if any, prescribed in the agreement, has been observed;

(4) in case of detention to wagons beyond the free time allowed for loading and unloading, demurrage charges have also been levied in accordance with the prescribed Tariff rates; and

(5) the amount shown in the siding statement has been correctly taken to debit in the Station Balance Sheet for the month.

2347. When a siding is used with the sanction of the General Manager of the Railway, by a department, firm or merchant other than the one for whom it was originally constructed, it should be seen that stations concerned submit separate statements for each user and each statement should be checked in the Accounts Office in the usual manner.

2348. A record of all siding charges recovered should be kept in a register provided for the purpose in the Accounts Office to examine, at the end of the year, the general position of the sidings as regards their being financially remunerative .

2349. 'Money Coal' traffic.—The checks etc. prescribed in this Chapter for Local/Through Goods Traffic equally apply to Local/Through 'Money Coal' Traffic.

2350. Check of Out/City Booking Agency Bills.—The procedure for the check of Out/City Booking Agency Bills has been laid down in Chapter XXV.

2351. Check and Accounting of Terminal Tax.—The procedure for the check and accounting of Terminal Tax on Goods Traffic has been prescribed in Chapter XXVI.

2352. Non revenue traffic booked on Railway Material Consignment Notes and Coal and Petrol traffic booked under 'Weight Only' system. —The procedure laid down in this Chapter does not apply to non-revenue traffic like Railway Materials booked on Railway Material Contignment Notes and Coal and Petrol traffic booked under "weight only" system.