Store Department Code Vol-2, Ch-17 PDF

11/21/24, 9:36 AM 15 CHAPTER XIM STORES DEPOTS CHAPTER XVII EMPTIES 1701. Classes of Empties.—A Railway r...

11/21/24, 9:36 AM 15 CHAPTER XIM STORES DEPOTS CHAPTER XVII EMPTIES 1701. Classes of Empties.—A Railway receives, in course of time a large number of empties or containers of different kinds-packing cases, barrels, drums & c. These are of the three categories viz :— (i) Non-returnable Empties.—The cost of such empties is included in the cost of their contents and the empties are not returned to supplying firms. (ii) Optionally Returnable Empties.—The cost of such empties is charged for by the firm alongwith the cost of the contents, but supplying firms undertake to refund the full cost of the empties, if they returned in good condition within a specified period. (iii) Returnable Empties.—These are not charged for by the firms alongwith the cost of the contents, but the agreement is that if they are not returned to the firm in good condition within a specified period, the cost of the empties will be payable to the firms. 1702. Serviceable Empties.—These should be held in stock in Group 98 in Class 'S' under a separate section styled 'Empties'. Unserviceable empties should be classified as scrap under the relevant heading, metal, timber & c. 1703. Non-returnable Empties.—No separate ledgers should be opened for non-returnable empties as the time they are received with the materials as their cost is included in the cost of the materials themselves. When the materials for which the empties are used are issued to the indenting departments, they will be debited with the full cost of the materials including the cost of empties. If ,and when, the empties are subsequently returned by the indenting departments to the stores depots, credit should be afforded to the former at scrap rates, and the empties brought on to the numerical and priced ledger under the proper head for such serviceable empties under Class 'S' Group 98. 1704. If by retail or issue owing to other reasons any empties of this category are left in the depot, such empties should be taken into stock at scrap rates under the proper headings by credit to stock Adjustment Account. 1705. In the case of direct supplies, i.e. materials which are not issued from any stores depot, but are supplied direct through the Controller of Stores to the consuming department, the empties should be returned by the latter to the stores depot from which it usually draws stores and the procedure relating to 'returned stores' should be adopted in this connection. 1706. Empties returnable to suppliers at option.—Firms supplying materials charge, in many cases, separately for the empties and undertake to refund full cost of the latter, if they are returned in good condition within a specified period of time. In all such cases the Receipt Note should show the cost of the contents separately from and exclusive of the cost of the empties. The Depot Officer should bring the contents as distinguished from the empties on the numerical; ledgers for the contents and the Stores Accounts Officer should also do the same and post only the value of the contents as shown On the Receipt Notes in his corresponding priced ledgers. The particulars of the empties should also be brought on the numerical ledger under a separate head opened for all the purpose in Class 'S' unless it is already in existence and the Stores Accounts Officer will also similarly account for the empties in the periced ledgers. https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch17_data.htm#1701. 1/5 11/21/24, 9:36 AM 15 CHAPTER XIM STORES DEPOTS 1707. Issue to Departments.—When such empties are issued to the indenting departments along with the materials contained therein, the issue note should show separate entries for the contents and empties, corresponding entries being made in the numerical and priced ledgers under the headings for the materials as well as for the empties. The indenting departments should also be informed that, if the empties are returned in good condition within a specified period (which should leave sufficient margin of time for the depot to return the empties to the firm within the time stipulated by it) the cost of the same will be credited to them. This is best done by stamping the relevant issue note by a rubber stamp as follows :— 'If empties are returned in good condition within........................(date) a credit at the rate of...............................per receptacle will be afforded to the indenting department'. 1708. Return by Departments.—When the empties are returned by the department concerned, they should be treated in the same way as 'returned stores' and the procedure relating to such stores should be followed. The credit to the returning departments will be afforded by the Stores Accounts Officer at the rate previously intimated to the former when the empties were originally issued, provided they have been returned within the stipulated time and in good condition. 1709. If an empty is returned (a) after the specified time, or/and (b) in a condition unfit for return to firm, credit should be given at scrap rate only (which should be fixed for each kind of empty in stock), if the empty is not unserviceable, but has been returned after the specified time, a numerical ledger card for such serviceable empties should be opened under the same heading, but separate from the one on which it was originally taken into account on receipt from the firm. 1710. If the empty is returned in a totally unserviceable condition, it should be treated as scrap and accounted for as such and not as an 'empty'. 1711. Return to Firms.—When the empties are returned to the firms by the Depot Officer, the transactions will be treated as minus receipts by the Depot Officer and accounted for accordingly in his books. He should issue minus Receipt Notes to the firms and send copies to the Accounts Officer, Stores, for necessary recovery, being made from the firms. 1712. Review by Accounts Officer.—The Accounts Officer should maintain a list of the priced ledgers for "Optionally Returnable Empties" and should review them from time to time, and not less than once in three months, to see that the empties are promptly returned to the firms. 1713. Direct Supplies.—-When materials in empties returnable at option are supplied direct to consuming departments, the latter should be instructed, through suitable endorsement on the Receipt Notes for such consignments, to return the empties to the store depot from which the department ordinarily draws stores. Both the depot concerned and the Accounts Officer, Stores should be advised, at the same time of the full particulars of the empties which the department will return. The Advice should be made on the form shown below. Advice of Direct Supply of Optionally Returnable empties Form No 3 1713 Returnable Advice No......................... Date................ To The Depot Officer, The Empties as detailed below have been directly supplied to....................on Receipt Note........... No.........................Date......................Purchase Order No...............................................date.................................and would be returned to your Depot : Empties should be promptly returned to the firms and necessary adjustments made. P.L. No...........................Nomenclature of https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch17_data.htm#1701. 2/5 11/21/24, 9:36 AM 15 CHAPTER XIM STORES DEPOTS Empties..................Quantity.................................... Rate......................Name and address of the firm................................................................................................................................................................................................................................. Optionally Returnable Category of Empties —-------------------------— empties.................................................................. Returnable Due date of return to the firm............................................................................................................ Date......................................................... Controller of Stores Copy to the Stores Accounts Officer *Strike out term not required. 1714. The depot should post in a manuscript register (S. 1714) such advices in order to watch for the return of the empties by the consuming department and to record their transmission to the firms. The Advices received in the Stores Accounts Office should be chronologically filed and checked by the verification staff periodically and not less than once in three months with the register (S. 1714) maintained by the depot and any irregularities reported to the Accounts Offices for necessary action. 1715. Return by Departments.—The Advice Notes for Returned Stores (S. 1539) under which departments return the optionally returnable empties (received with the direct supplies, to the stores depot should show full particulars of the original Receipt Note, the name and address of the firm, rate and date by which the empties should be returned to the firm, the minus Receipt Note, issued for this purpose, bearing a reference, both to the original Receipt Note and to the Advice Note. 1716. Returnable Empties.—These are not charged for by the firms supplying the material (contained therein), but there is an agreement that if the empties are not returned in good condition within a specified period, the railway will have to bear their cost, which is generally very heavy. When dealing with commodities carried in such empties, the Depot Officer should bring the contents on his numerical ledgers and the Stores Accounts Officer should also do the same so far as the priced ledgers are concerned. The empties will not be brought on the numerical ledgers or the priced ledgers as they are not railway property. The Depot Officer should, however, maintain a manuscript register (Form S. 1716) showing the particulars of the receipt of the empties and their issue (along with the contents) and their subsequent return by the indenting officers. Separate pages should be set apart for empties received under each Receipt Note. 1717. Issue to Departments.—The issue notes relating to the original issue of the contents and the receptacles should bear a rubber stamp endorsement to the following effect "If the empties are not returned to this depot in good condition within............, a debit at the rate of..................per empty will be raised against the indenting department". 1718. Return by Departments.—When the empties are returned by the indenting departments within the stipulated period and in good condition, the form (S. 1718) shown below should be used for the purpose and not the Advice Note for Returned Stores. Form No. S. 1718. MEMO OF RETURNED "RETURNABLE EMPTIES" FOR WHICH NO DEBIT WAS RAISED BY THE DEPOT No................. Date............... https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch17_data.htm#1701. 3/5 11/21/24, 9:36 AM 15 CHAPTER XIM STORES DEPOTS Reference to Issue Note number and date........................(Through which the contents of the receqtacles were received.) The undermentioned empties received from the Depot/Officer.............................Depot along with the contents through the above issue note, are hereby returned under Free Service Way-bill/Railway Material Consignment Note. No.................. Description of Empties Quantity...................... Station...................... Dated........................ Designation of Returning party 1719. The form should be prepared in quadruplicate and distributed as follows.—1st foil: Block copy, to be retained by the Returning Officer, 2nd and 3rd foils—should be sent to the Depot Officer concerned alongwith the empties. Both the copies should be receipted by the Depot Officer in acknowledgement of the empties and 3rd foil returned to the Returning Officer. 4th foil : Accounts copy, should be sent by the Returning Officer direct to the Accounts Officer, Stores. These foils should be filed in chronological order in the Accounts office and checked by the verification staff periodically and not less than once in three months with the register (S. 1716) maintained by the depot and any irregularities reported to the Stores Accounts Officer for necessary action. 1720. Return to the Firms.—The Depot Officer should sent the empties on to the firms promptly after making the necessary entries in his register. Proper acknowledgement should be obtained from the firms and filed carefully, reference to the acknowledgement being entered in the register (S. 1716). No entries should be made in the ledgers nor should the transactions be treated as 'returned stores'. 1721. Non-return of Empties to Suppliers.—When the empties are returned by the indenting department after the stipulated period and the suppliers cannot be prevailed upon to waive the delay, of when the empties are not received by the depot in good condition, the department or depot should submit Advice Notes of Returned Stores to cover the empties. The empties should be taken at a valuation to be made with reference to the rates given in the scrap Schedule for Scrap empties. The Advice Note should be posted in the priced ledgers and credit afforded to the returning department. 1722. Payment to the Firms.—In such cases, the following adjustment should be made to credit the firm to whom the empties belong, and to debit the department concerned with the originally stipulated cost of the empties. A Receipt Note (S. 1719) or (S. 1726) should be pre-pared for the empties, crediting the firms concerned, and the several foils thereof distributed in the usual manner. This Receipt Note should quote reference to the original Receipt Note through which the empties along with the contents were received. As issue note should be prepared at the same time debiting the department concerned with the original cost of the empties. 1723. The Receipt and Issue Notes should be posted in the priced ledger as usual. Necessary entries regarding the adjustments and date of submission of the vouchers to the Stores Accounts Officer should be entered in the register (S. 1716) under the initials of the Depot Office or any other responsible subordinate nominated for the purpose. 1724. When the payment to the firm is made by the Accounts Officer, Stores intimation of the same should be sent by him to the Depot Officer of noting in the register (S. 1716). 1725. Similar adjustments should also be made when departments fail to return the empties. Such https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch17_data.htm#1701. 4/5 11/21/24, 9:36 AM 15 CHAPTER XIM STORES DEPOTS adjustments should be made within a month of the due date of return of the empties to the Firms. 1726. The Depot Officer should inspect once a month the register maintained in Form S. 1716. 1727. Empties rejected by Firms.—When the empties returned by any Depot Officer to the firms are not accepted by them and all negotiations fail to make them do so even at a reduced price, they should be asked to send the empties to the nearest depot. If such empties belonging to the "Returnable" category adjustments as detailed in paragraphs 1721 and 1722 should be carried out in regard to the rejected empties by the depot which sent them to the firm. The same depot should also raise debits at scrap rates for the empties through a Depot Transfer Issue Note against the depot to which the empties had been sent by the firm. If, however, the empty belonged to the "Optionally Returnable" category, the minus Receipt Note (Paragraph 1711) will be withdrawn. The credit to the department afforded at full original value of the empties will be adjusted at scrap value and corresponding debit raised against the depot to which the empty has been returned by the firm. 1728. Direct supplies.—The instructions given in paragraph 1713 should be followed to advice the Depot and Accounts Officers of the direct supply of 'returnable' empties and the instructions in paragraphs 1714 and 1718 to 1720 mutatis mutandis to account for the return of the empties by the department to the firms. Non-return of such empties to suppliers or rejection by them will be dealt with in terms of paragraphs 1721 to 1727. 1729. General.—If due to a department not returning them in time, the number of returnable (optionally or otherwise) empties is less than the quantity due for return and there are suitable empties held at scrap rates that can be substituted for such stock, they may be used to make the quantities, in order to avoid a loss to the Administration. 1730. In order to avoid loss to the Railway Administration from any delay in the return of empties to supplying firms, depots and departments should, whenever possible, decant into or transfer to railway owned empties the contents of empties belonging to firms and release the latter for delivery to the firms. The depots or departments may held as part of their tool and plant a certain number of such empties according to their stock requirements of the contents thereof at any one time. 1731. In handing and opening the empties, care should be taken to avoid mutilating or denting or damaging them in any manner. Bungs or other covers should not be lost. 1732. Accounts Officers of the departments concerned should scrutinize credits at scrap rates or debits for failure to return the empties (in time or at all) and bring such cases to the notice of the Divisional or District Officer of the subordinate concerned. https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch17_data.htm#1701. 5/5