CHAPTER VII

INITIAL ACCOUNTS AND RETURNS FOR PASSENGER TRAFFIC

701. Daily train cash book-cum-summary (Form Com./C-5 & 6 Rev.).—All tickets, whether card or paper, should be paid for at the time of issue, either in cash or by vouchers, such as warrants, or partly in cash and partly by vouchers. The record of these issues and the amount received for them, as well as for other items of coaching traffic for which the Station Master or Booking Clerk is accountable (except at stations where a separate cash book is provided for parcels, luggage, motor-cars, carriages, animals and birds, etc. traffic, and demurrage and wharfage) should be made in the daily train cash book-cum-summary.

The daily train cash book-cum-summary must, in fact, be a complete record of all the coaching earnings. Except at stations where continuous booking of passengers is allowed, the Station Master or Booking Clerk will, immediately after the departure of each train, post the daily train cash book-cum-summary as described in the following paragraphs. At stations where continuous booking is allowed, the procedure for posting the daily train cash book-cum-summary will be the same except that it will be posted not by each train but for each clerk's turn of duty, or such other period as may be specified. A list of stations where continuous booking of passengers is allowed will be notified by each railway administration in its Subsidiary Coaching Tariff or Guide.

702. Supply and pasting of 'roneoed lists' and allotment of index numbers.—

(a) The stations will be supplied with roneoed lists by the Traffic Accounts Office showing the 'index number', 'station to', 'rate' and 'index number' for each series of printed tickets stocked at the station in respect of traffic over Government railways. The names of stations in the roneoed lists will be typed in such a way that the space between the lines of type will exactly be equal to the space between the lines in the daily train cash book-cum-summary. These roneoed lists will be pasted on the left of the daily train cash book-cum-summary after cutting off the extra strip of 'index No.', which will be pasted on the right hand side of the last page of the period. The staff should see that the roneoed lists are pasted. property in the appropriate columns, and the index number on the left hand side is in line with the index number pasted on the right hand side of the book. The -rate' column should be particularly checked by the Station Master to ensure that there are no errors. In case of any discrepancy, the matter should at once be reported to the Traffic Accounts Office. The stations will use one roneoed lists for each period of the month.

(b) Each series of printed tickets supplied to a station for traffic over Government railways, is allotted by the Traffic Accounts Office a serial number called 'index number'. The allotment of index number by the Traffic Accounts Office is" for the purpose of identifying the printed series in the daily train cash book-cum-summary, local/through passenger classification of printed card tickets, daily/monthly statement of non-issued tickets and the ticket indents. The particular index number in relation to a particular 'station from' (which will also be allotted a 'numerical code number') will identify one and only one particular printed series stocked at the 'station from'. No other series at that station, whether local or through will have the same 'index number' which will consist pf four digits. The thousandth digit of index number of each series will indicate the class of travel, as coded below—

Class Code No.
Non-Suburban Suburban
Air-conditioned ...... 0 ....
First  1 2
Second-mail/express 6 .....
Second ordinary 7 8
Air-conditioned chair car 9 .......

In the case of combined class tickets, the code to be used will be one applicable to the class of first leg of the journey. The other three digits in the index number, viz., at unit, tenth and hundredth places will indicate the serial number allotted to the printed series.

(c) If, in any old case, it happens that there are more than 999 printed series stocked at any station for any class, two code numbers will be given to such 'station from' for this purpose, dividing the classification into two groups. Separate index numbers will be given for the series issued from each of the two station code numbers.

(d) When, after the printing of roneoed lists, new series of tickets are supplied to stations, the column of ' index number', 'station to' and 'rate' will be written, in manuscript till such time the revised roneoed lists, incorporating the new series are supplier by the Traffic Accounts Office.

703. Allotment of 'index numbers' to new series.—When indents are submitted for new series, which are not included in the roneoed lists, the column for recording index number on the ticket indent Form Com./T-14 Rev. will be left blank by the station staff. At the time of checking and passing the indent, the Traffic Accounts Office will allot the index number for all such series and advise the same to the station through a letter.

704. Posting of the daily train cash book-cum-summary.—To facilitate the posting of station balance sheet and the preparation of returns, the entries in the daily train cash book-cum-summary should be made, and the totals struck, separately for (i) passenger traffic and (ii) other coaching traffic. The entries in respect of passenger traffic should further be split up in the following groups, for which also separate totals should be struck:—

(i) local printed tickets;

(ii) through printed tickets in connection with traffic over Government railways;

(iii) (1) local paper tickets;

     (2) local blank card season tickets;

(iv) (1) through printed tickets issued in connection with traffic over non-Government railways, Pakistan Railways, Steamer Companies, etc.;

      (2) through paper tickets;

      (3) through blank card season tickets.

The receipts from the sale of excess fare tickets other than those issued in lieu of blank 

Note.—paper tickets in terms of Para 212, and the soldier tickets, including check soldier tickets, will be accounted for under 'other coaching traffic' and not under 'passenger traffic'.

705. Passenger traffic.—(a) Before commencing to issue tickets for the first train of the day, the closing numbers of the tickets of the previous day for each series should be brought forward and entered in the column headed 'commencing number' in the daily train cash-book-cum-summary. These numbers should be compared with the numbers on tickets in the tubes.

(b) As laid down in Para 247, the Booking Clerk before starting booking should partly draw out the ticket at the bottom of each tube. The number of the tickets so drawn out should be tallied with the last closing number of the series recorded in the daily trains cash-book-cum-summary. After the departure of each train or close of each shift, the tubes from which tickets have been issued will have no tickets projecting. The closing numbers of all such tickets will be the lowest numbers of tickets on hand, and will be posted against the respective series in the appropriate columns of the daily train cash-book-cum-summary. Details of all non-issued tickets will be recorded in the appropriate column. The procedure for accounting non-issued and child-cum-concession tickets is described in detail in paras 264 and 718 respectively. The Booking Clerk will then proceed to work out the number of tickets sold by first taking out the difference between the commencing and closing numbers and then deducting the total number of non-issued tickets if any. The details of printed card tickets including child-cum-concession tickets sold at concessional fare should be recorded in the relevant columns at the bottom of the daily train cash-book-cum-summary. The total number of such tickets and the amount realized there for will be posted separately against the respective series as shown below—

Index No Station  Rate  Commencing No.  Closing No.  Number issued  Amount
6854  Delhi Rs. P

18.00
26514 26522 5

2 P.T.O.*

1S.C.*

Rs. P.

90.00

12.00 P.T.O.*

9.00 S.C.*



(*P.T.O. denotes privilege ticket order 2nd S.C. denotes Students concession).

The total amount received by each shift or by each train will the then be worked out by multiplying the number of tickets issued with the relevant rate and posted in the proper shift/train column.

(c) The particulars, viz.. the number of blank paper tickets, including soldier's tickets and any other special paper tickets, actually sold will be ascertained from the record or counterfoils of paper tickets or other connected records and entered in the daily train cash-book-cum-summary.

(d) The total amount realized from the sale of blank card season tickets, as recorded in the relevant register (see Para 268), should be entered in the 'amount' column against the series; the commencing number, closing number and the num-bet issued being recorded in the same manner as for printed card tickets. The combined totals of paper tickets and blank card season tickets will be cast daily, periodically and monthly, in the same way as for printed card tickets.

706. Other coaching traffic.—(a) All coaching earnings received in respect of, transactions other than the passenger traffic (see Para 704) will be posted against their respective distinct heads under 'other coaching traffic' in the daily train cash-book-cum-summary. In posting soldier's tickets the commencing and closing numbers, station to, number of tickets issued and the amount need only be shown, while in the case of check soldier tickets, only the commencing and closing numbers, the number of tickets issued, and amount as recorded in the register of check soldier tickets, should be shown (see Para 412). Thereafter, any receipts on account of special trains should be posted and then platform tickets, platform passes, clerkage charges, (separately for local and through printed tickets and blank paper tickets), reservation fees, retiring room charges, etc.; telegraph earning should be entered at the close of the day in lump sum against the entry 'telegraph earnings'. The total daily receipts from local and through excess fare tickets and unbooked luggage, should be posted against local and through excess fare tickets and unbooked luggage separately. Any other amount of earnings or receipts under coaching account of the station, i.e. cost of application form. time tables, tariffs, sold, vending fees, licence fees, etc., should also be entered in the daily train cash-book-cum-summary.

(b) At stations where the cash book for parcels, luggage, etc. (Form Com./ C-4 Rev.) is in use, only the total earnings for the day from parcels, motor-cars, luggage, animals and birds, etc., should be posted into the daily trains cash-cum-summary book in the total column against the entry 'Parcels and luggage, etc., cash', after the earning under the heads already referred to above have been entered.

707. At small stations where a separate parcels and luggage cash book (Form Cum./C-4 Rev.) is not maintained, the numbers of luggage tickets and inward 'To pay' way-bills for parcels, received and delivered upto the time of writing of the daily train cash-book-cum-summary and the earnings there from, as well as wharfage and demurrage charges collected, should be posted against distinct heads under the proper train money column.

708. Total earnings and the cash on hand.—When all the entries for the train or shift have been completed, the Booking Clerk should cast the total of the amount column and compare it with the money he has in the till The result should be shown in the panel on the right hand bottom of the last page for the day of the daily train cash-book-cum-summary, a specimen of which is given below-

Total earnings . . . . .  ................................................................. ----------------


Total cash oil hand . . . ............................................................. .-----------------


Excess cash remitted . . . . .......................................................... .----------------


Short remitted . . . . . . ...................................................................--------------

The station Master or Booking Clerk should initial in the appropriate column in token of having correctly accounted for the earnings in the daily train cash-book-cum-summary.

709. Deposit of earnings of each train in the station safe.—The cash, after it has been checked with the daily train cash-book-cum-summary in the manner indicated in the previous paragraph, should be placed in the safe. On no account, should the cash receipts be retained in the till after the cash has been checked with the daily train cash-book-cum-summary.

710. Deficiency in cash to be made good.—Deficiency in cash should be made good, at once, by the staff from private cash and a suitable remark, viz., "Rupees................. paid from private cash by..............." made both in the daily train cash-book-cum-summary and cash remittance note. If the amount involved is heavy the matter should be investigated fully. In all such cases, a report should be made to the Divisional Office and the Traffic Accounts Office showing the result of investigations. An excess represents the amount erroneously collected from the traveling public and should on no account be utilized to cover any deficiency in collections by some previous train or shift.

711. If, after closing a train's cash, it is found that the deficiency was due to an error, the Booking Clerk should apply to the Traffic Accounts Office through the Divisional Commercial Superintendent for refund. Refunds in such cases will be allowed only if the remarks indicated in the preceding paragraph are found to have been recorded in the daily train cash-book-cum-summary and cash remittance note. In the event of Station Masters or Booking Clerks neglecting to show the actual cash receipt as required by the rules, no subsequent request for remission of debit or any claim for refund of alleged payment from private cash will be entertained.

712. Closing of daily train cashbook-cum-summary for the day.—After the last train for the day has passed the columns for total tickets sold at ordinary rate and at concessional rate with the amount received on each count minus the number of non-issued tickets during the day will be filled in the respective columns of the daily train cashbook-cum-summary. The total number of non-issued tickets and not the individual numbers will be posted in the appropriate column. The number of tickets issued and the amount realized from the sale of paper tickets, excess fare tickets, blank card season tickets, etc., will not be broken up for entry under the columns of tickets sold at full fares and at concessional rates, but will be shown under 'total net issues' and 'total amount received' columns of the daily train cashbook-cum-summary. The total receipts in respect of blank card season tickets will be compared with the total for the day as worked out in the register of blank card season tickets. The totals for the platform tickets, platform passes, reservation tickets, etc., both in respect of number arid amount, will be posted and checked in the same manner as laid down for printed tickets. The figures for check soldier tickets and soldier's tickets issued will be posted and tallied in the same way as laid down for blank card season tickets and paper tickets, respectively. Other receipts in respect of coaching traffic will be checked, with the initial books, as for example, outward paid parcel cash books local/through, parcels, luggage, etc., cash book, etc. The totals of all these entries will then be cast and checked with the actual cash collections for the day. There should ordinarily be no difference is the train or shift-wise entries will have already been checked, but in case there is any, it should be investigated and put right

713. At the end of the day, the total number of non-issued tickets and the number of tickets issued at concession rates with amount, as entered in the respective columns of the daily train cashbook-cum-summary, should be tallied with the totals shown in the columns of details of non-issued tickets' and 'details of tickets issued at concession rates', appearing at the left hand bottom of the book.

714. Certification in the daily train cashbook-cum-summary and correct remittance of daily cash.—(a) After the daily train cashbook-cum-summary has been finally closed for the day, it should be checked in detail by the Station Master personally, in respect of 'closing numbers' (which should be verified directly from the tubes or the counterfoils of paper tickets), 'total number of tickets issued', 'total number of non-issued tickets' and the 'total amount received during the day'. Before signing the cash remittance note (Form Com./C-9 Rev.), the Station Master should Satisfy himself that the particulars of cash entered therein tally with the total earnings of the day. He shall then sign the printed certificate on the right hand bottom of the daily train cashbook-cum-summary in the token of having exercised the required check.

(b) At important stations, where Chief/Head Booking Clerks of grade Rs. 1400—2300 (R.P.S.) and above are provided, the daily check, as prescribed above will be exercised by them personally after which they shall sign the certificate. It will, however, be incumbent upon the Station Master at such stations to also exercise the check personally at least once a week, in addition to the check carried out by the Chief/Head Booking Clerk and to countersign the certificate in the daily train cashbook-cum-summary. Omission to sign the certificate will not relieve the Station Master or Chief/Head Booking Clerk of his responsibility for all irregularities subsequently reported by the inspecting officials or Traffic Accounts Office.

715. Station accounts to be kept up-to-date.—In order to keep the accounts work at stations up-to-date the progressive totals to date for each period, should be worked out in the daily train cashbook-cum-summary. These progressive totals should be worked out in respect of each series of the printed tickets for "net issues of tickets', 'non-issued tickets' and 'total earnings' and checked independently with reference to the commencing numbers, closing numbers, amount, etc., for each period in the same way as prescribed for daily check vide Para 712.

716. Monthly summary of the daily train cashbook-cum-summary.—At the end of the month, the figures for the three periods should be consolidated on a separate sheet of the daily train cashbook-cum-summary by suitably altering the headings on that sheet. The correctness of the figures so worked out for printed series should be checked with reference to the commencing number on the first day of the month and the closing number on the last day of the month. The total number of non-issued tickets should be compared with the relevant figure in the monthly statement of non-issued tickets' (see Para 719). The figures in the monthly summary sheet will form the basis for the compilation of monthly returns and the preparation of station balance sheet for submission to the Traffic Accounts Office.

717. Passenger classification.—Separate passenger classification returns will be prepared in respect of printed tickets (local), printed tickets (through), blank paper tickets (local) and blank paper tickets (through). In the local and through passenger classification return for printed tickets, only the traffic over the Government railways will be accounted for while other printed tickets, issued in connection with journeys over non-Government railways, Pakistan Railways, Steamer Companies etc., will be accounted for in the passenger classification of blank paper tickets (through). Platform tickets, reservation tickets, etc. will be accounted for in the passenger classification of blank paper tickets (local).

The passenger classification returns should be prepared from the monthly summary sheet of the daily trains cashbook-cum-summary (see para 716) and the record foils of paper tickets, etc.

718. Passenger classification for printed tickets local and through (Form Com./P-15 & 16 Rev.).—(a) Before compiling the passenger classification for printed tickets, the roneoed lists (see Para 702) showing 'index number', 'station to', and 'rate' should be pasted on the left hand side of the form. Care should be taken to ensure that the entries of stations on the roneoed lists are in the line with the rulings on the classification form. In the case of new series, particulars of which do not appear on the roneoed lists, necessary details in the respective columns should be written in manuscript, and the index numbers called for from the Traffic Accounts Office, if not already received.

(b) When there are no sales of any series in the month, their lowest numbers on hand should be entered in the columns headed 'commencing number' and 'closing number', and a line should be drawn across the remaining columns to indicate that there has been no sale under the series. If the series have been returned as surplus or obsolete, the details of the despatch of tickets, or the letter number under which the same have been acknowledged by the Traffic Accounts Office should be recorded against the entry in the 'remarks' column of the passenger classification.

(c) Tickets sold at the fare printed on them should be accounted for under full fares' and those issued for an amount less than the printed fare should be shown under 'concession fares'.

(d) In the case of child-cum-concession tickets the total number of tickets issued to adults in exchange of concession vouchers will be recorded in the 'remarks' column of the passenger classification to distinguish them from those issued to children.

719. Monthly summary of non-issued tickets (form Com./T-15 Rev.).—
(a) As laid down in Para 264, the stations should submit daily to the Traffic Accounts Office a statement of non-issued tickets in Form Com./T-18 Rev. At the end of the month, a monthly summary of such non-issued tickets of printed series for traffic over Government railways will be prepared in Form Com./T-15 Rev., separately for local and through traffic, and the entries of stations in this return should be in the same order in which they appear in the passenger classification return. After entering the total number of non-issued tickets for each station, date-wise, the total amount of clerkage as picked up from the daily statements, will be posted below each date in the monthly summary. Thereafter the totals for all dates, both in respect of number and amount of clerkage, will be struck and entered in the column 'total number of non-issued tickets for the month.

(b) The total number of non-issued tickets shown against each series should agree with the total number of non-issued tickets shown in column 'total number of non-issued tickets' in the passenger classification for printed tickets. It will facilitate tallying, if the names of 'station to' and the 'index numbers' of the printed series in which there have been non-issued tickets during the month, are copied first in the monthly summary of non-issued tickets in the order of their entries in the passenger classification, and thereafter the date-wise total number is posted from the record copies of the daily statements of non-issued tickets. The monthly summary of non-issued tickets should be sent attached to the relevant passenger classification.

(c) The numbers of non-issued blank paper tickets and printed tickets issued over non-Government railways although sent daily and shown in the daily statements along with printed tickets pertaining to Government railways should not be included in the monthly summary of non-issued tickets. A separate monthly statement therefor will be prepared in the form appearing at Appendix VII/A and submitted to the Traffic Accounts Office along with the relevant passenger classification return.

720. Local passenger classification for blank paper tickets, etc.—(a) This will comprise of—

(i) return of local blank card season tickets vide Appendix II/E (see Para 268) ;

(ii) summary of local blank card season tickets (Appendix VII/B) ;

(iii) return of local blank paper tickets (Appendix VII/C) ;

(iv) summary of local blank paper tickets etc. (Appendix VII/D) ; and

(v) return of platform tickets, reservation tickets, etc. (Appendix VII/E).

(b) Soon after a blank card season ticket is issued, it will be entered in the blank card season tickets register which will be prepared in duplicate by carbon process as laid down in Para 268. Separate registers should be used, or separate pages in the same register should be allotted for each type of blank card season ticket e.g., third monthly adult, first quarterly child, etc. If a ticket is issued in exchange for a concession voucher its particulars should be entered in the 'remarks' column against the relevant entry. At the end of the month, the amount collected in respect of each type of blank card season ticket should be totaled and tallied with the corresponding figures in the summary sheet of the daily train cash book-cum-summary referred to in Para 716. A monthly summary of blank card season tickets will be prepared in the form appearing at Appendix VII/B and the total amount worked out in it will be carried forward to the summary of blank paper tickets etc. (Appendix VII/D) and posted against the entry 'Total season tickets B. F'. The summary of blank card season tickets (Appendix VII/B) along with a copy of blank card season tickets register and the concession vouchers, duly stitched to the local passenger classification for blank paper tickets will be submitted to the Traffic Accounts Office.

(c) The return of local blank paper tickets will be posted in the form appearing at Appendix VII/C from the record foils of the paper tickets. The tickets will be posted in the ascending order of their value ranges. For example, blank paper tickets from the book of value range upto Rs.10 will be accounted for first in the serial order and the tickets for the value range above Rs.10.00 to Rs.30.00 will be accounted for next, and so on. A separate form will be used for each class and description t.e. single, return, special, etc. of paper tickets, the combined class being accounted for according to the class of the first leg of the journey. The nature of concession and its particulars will be entered in the 'remarks' column and the concession order, duly stitched to the connected Accounts foil of the paper ticket, will be submitted to the Traffic Accounts Office. In case more than one paper ticket is issued on one concession order, the latter should be stitched to the 'Accounts' foil of the first paper tickets, and a suitable endorsement made on the 'Accounts' foils of other paper tickets, issued on the same concession order. The total of 'amount' and 'number of passengers' booked on blank paper tickets of each value" range will be struck separately, and then added together to arrive at the total 'amount' and 'number of passengers' booked for each class and description of ticket. When no paper ticket is issued during the month from a book, the last number issued in the previous month should be shown at the appropriate place in the return. A summary of all paper tickets issued during the month with class-wise totals, separately for single and return journey tickets, will be prepared in the form appearing at Appendix VII/D. The grand total of all paper tickets and blank card season tickets will then be struck and tallied with the corresponding figures in the monthly summary sheet of daily train cash book-cum-summary.

(d) Platform tickets, reservation tickets etc., for which debit in the balance sheet will be taken under a distinct head, will be accounted for in a separate return in the Performa appearing at Appendix VII/E. The totals of the amount column should be struck-separately for each description of tickets, viz., platform tickets, reservation tickets, etc., and tallied with the relevant figures in the summary sheet of the daily train cash book-cum-summary.

721. Through passenger classification of blank paper tickets, etc.—The procedure laid down in Para 720 for the compilation of local passenger classification of blank paper tickets, etc., will also apply to the preparation of through passenger classification of blank paper tickets, etc., with the following exceptions:—

(i) the returns for blank paper tickets shall be prepared separately for each terminal railway and grouped in order of 'vias' under each class ; separate totals will be made for each class and thereafter a grand total of them will be struck ;.

(ii) where Traffic Accounts Offices for through traffic of two or more railways are located atone station, the summaries for blank paper tickets will be prepared separately for (a) traffic interchanged between the railways for which the through Traffic Accounts work is done at one station (termed for convenience as 'Clearing House traffic) and (b) other through traffic (termed as 'other than Clearing House traffic') : for example, stations on the Northern and Western Railways, the Traffic Accounts Offices for through traffic of which are situated at Delhi, will prepare separate returns for (i) traffic interchanged between Northern and Western Railways and (ii) other through traffic similarly the stations on Eastern and South Eastern Railways, whose Traffic Accounts Office for through traffic are located at Calcutta, will also prepare separate returns for 'Clearing House' and 'other than Clearing House' traffic. The summaries will also be prepared separately for "Clearing House' traffic and 'other than Clearing House' traffic, and the total amount of 'other than Clearing House' traffic will be added to the amount of the 'Clearing House' traffic, to arrive at the total amount for the entire through traffic ;

(iii) the printed tickets issued in connection with journeys over non-Government railways, Pakistan Railways, Steamer Companies, etc., will be accounted for in the passenger classification for other tickets in Form Com./P-15 & 16 Rev. The traffic to each terminal railway should be grouped together in order of 'vias', under each class and separate totals cast for each class, via and railway, and summarized in the general summary of passenger classification through (non-Government railways) in Form Com./P-19 after adding to the total brought forward from the summary of blank paper tickets, etc., mentioned in (ii) above, the grand total will be struck and tallied with the summary sheet of daily train cash book-cum-summary.

722. Sorting and entering of concession vouchers.—The concession vouchers which are received in respect of tickets issued at concessional rates and accounted for in the passenger classification of printed tickets (local or through) should be sorted according to the different series of tickets issued and entered in a manuscript statement in the form appearing at Appendix VII/F. The posting of concession vouchers in this statement will be grouped distinctly according to each series and the type of concession, namely, privilege ticket orders, school concessions, IAFT. 1720-A etc. The total for each series will be cast separately and tallied with the amount shown against the respective series in column 'Amount of concession tickets' in the passenger classification.

723. Return of Government passengers baggage, etc. (local).—Government passengers, baggage, etc. booked locally under soldier's tickets should be entered in the return of local Government passengers, baggage, etc. in Form Com./P-21 Rev. The particulars for filling in the return should be picked up from the counterfoils of the soldier's tickets in respect of warrant Forms IAFT. 1707 and 1707-A, and from the manuscript register vide Appendix IV/B, referred to in Para 412 in respect of warrant Forms IAFT. 1752. Before submission of the return to Traffic Accounts Office, its total should be tallied with corresponding total for the period in the daily train cash book-cum-summary. Particulars of unexchanged warrants collected at stations should also be entered in this return. Private baggage carried in excess of the weight allowedly the regulations and paid for in cash by the owner, will be booked under luggage tickets and accounted for in the luggage returns.

724. Cancelled soldier's tickets and check soldier tickets.—When soldier's tickets or check soldier's tickets are cancelled for any reason, the ticket should be marked/stamped 'Canceled' and the reasons for cancellation recorded on the ticket under dated initials of the Station Master. Such tickets should be sent to the Traffic Accounts Office daily along with other non-issued tickets duly entered in a separate statement Form Com./T-18 Rev.

725. Return of Government passengers, baggage, etc. (through).—This return should be prepared in Form Com./P-22 Rev. The procedure for the preparation of the return and for the tally of its total with the daily train cash book-cum-summary will be the same as explained in Para 723, except that the class-wise traffic to each terminal railway will be grouped in order of Vias', and separate totals will be cast for each railway and will be added together to arrive at the grand total.

726. Excess fare return, local/through.—All excess fare collections including the excess charge, and amount recovered on account of luggage, reservation surcharge for two-tier and three-tier sleeper coaches, demurrage and other extra charges on reserved carriages, should be accounted for in the excess fare return, local or through, as the case may be, in Form Com:/R-19 Rev.

727. Posting of excess fare return, local/through.—The excess fare return should be posted daily in detail, separately for local and through traffic, from the counterfoils of excess fare tickets. Full explanation of the cause of charge should also be given in the appropriate column together with the class of carriage.

728. Traveling Ticket Examiners' returns.—Excess fare returns should be prepared by the Travelling Ticket Examiners immediately after the close of each month and submitted to the Traffic Accounts Office by the Chief Ticket Inspector concerned or his equivalent along with the 'Accounts' foils of the excess fare tickets. The 'Accounts' foils of original money receipts obtained from the stations should also accompany the excess fare return (see Para 554).

Separate returns should be prepared for local and through traffic.

729. Statement of rail travel coupons.—Rail travel coupons accepted in exchange of tickets should be sorted out separately for each series of tickets and submitted to the Traffic Accounts Office along with the relevant passenger classification return, duly listed in a manuscript form appearing at Appendix VII/G. The lists together with the coupons should be put in a cover and stitched to the respective passenger classification returns to avoid their loss in transit.

730. Statement of Guard certificate books issued.—Stations should send to the Traffic Accounts Office a monthly statement in manuscript showing the particulars of Guard certificate books issued to Guards, Conductors or other staff who have been specifically authorized to issue such certificates. The number of books received from the stores department during the month and the number of books remaining on hand at the end of the month should also be shown in this statement.

731. Statement of Guard certificates issued.—Each Guard, Conductor and other staff who are permitted to issue Guard certificates will prepare and submit to the Traffic Accounts Office a monthly statement of the Guard certificates issued in the Performa appearing at Appendix VII/H. 'Accounts' foils of the certificates will be stitched to the statement and their total number shown on the last page of the statement.

732. Returns of emergent police passes (Form Com./P-14 Rev.).—The return of emergent police passes issued must be prepared in Form Com./P-14 Rev. from the counterfoils of passes issued. The designation of persons traveling on each pass, viz., whether policemen, witnesses, complainants or accused, should be clearly shown in the column 'In whose favour' provided in the return. Whether there are any issues in a month or not, lowest number of the next pass to be issued should be entered at the foot of the return which should be submitted regularly to the Traffic Accounts Office every month.