Finance Code Vol-2, Appendix 134-145 PDF

Appendix-III (See Paragraph 701) CLASSIFICATION OF REVENUE EXPLANATORY MEMORANDUM The Revenue of Railways are classified under three Sub major Heads with a separate abstract for each Sub maj...

Appendix-III (See Paragraph 701) CLASSIFICATION OF REVENUE EXPLANATORY MEMORANDUM The Revenue of Railways are classified under three Sub major Heads with a separate abstract for each Sub major Head. viz- 1. Abstract "X"- Revenue from Coaching traffic. 2. Abstract "Y"- Revenue from goods traffic. 3. Abstract "Z"- Sundry other Revenue. The Sub major Heads are divided into Minor, Sub and Detailed heads are shown below- It is not within the competence of Railway Administration to introduce, abolish, change the nomenclature or rearrange any of the Sub major, minor and sub-heads. They may, however, introduce or abolish any of the detailed heads under any of the sub-heads. The various heads of classification will be referred to by the numbers allotted to them prefixed by the letter of the Abstract under which they occur. Thus the detailed head "Season and Zone tickets" will be referred to as "X-122" (X-one-two-two); Back CLASSIFICATION OF REVENUE APP.III EXPLANATORY NOTES Classification of Revenue X. 110 full fares- Revenue from Saloons attached to ordinary trains are also included in this head. Reduces fare -Theatrical and other parties may be shown under separate detailed heads X. 120 - under this item if considered necessary. X. 141 - Reservation charges-All classes – records all Revenue realized as "Reservation charges." Special trains and reserved Carriages –Records all receipts on account of special trains X. 200 - and reserved carriages whether for supply of engine power or for fares. Special postal trains.-Total receipts, including those for engine power and haulage of X. 610 - parcels, should be shown against this head. Penalties levied for irregular travelling-Does not include excess fares which are classified X. 710 - under the sub-heads to which ordinary fares are Credited. X. 732 - will also include clerkage Charges for the tickets made non-issued. Refunds of Revenue Collected – refund in respect of a particular transaction presupposes an earlier receipt of money with respect to that transaction- whether in cash by book X. 810 & adjustment. Consequently, overcharges or freight not collected by stations at the time of Y. 810 delivery of goods in connection with inwards 'To-Pay' traffic, as also overcharges on Warrants and credit Notes discovered before the debits is raised against the departments concerned, should not be shown under this head. Y. 300 Military traffic- includes military live stocks. i. Commercial licensing of Railway land (ordinary commercial plots, warehousing bulk oil installations, oil depots, steel yards & coal dump, private siding etc.) ii. Licensing of land for tehbazari, shopping iii. Licensing of land for Grow More Food iv. Deleted v. Land licence given to Forest Department Z 242 vi. Land for concrete sleeper plant vii. Land given to CONCOR viii. Land given to Defence Department ix. Other incomes (long term lease, building rent for GRP, P&T, maintenance and operational charges of level crossing & sidings and licence) x. Any other licensing except for property development Z-243 The Revenue from development of Railway land/air-space will be booked under Z-243. Z-248 Revenue from App Based Cab Services and parking of vehicles in Railway land other than at stations. However, Receipts from car/scooter/cycle parking at stations/Railway premises will continue to be booked under Z-246 Z-330 Haulage cost of pantry cars- Records all receipts from IRCTC for haulage of pantry cars. Unclaimed and Damaged Goods.--(a) Unrecovered freight demurrage etc. on each consignment of unclaimed or damaged goods or parcels etc. should be charged to the sale proceeds/realisation from other departments etc. of such consignments, the balance, if any, of the sale proceeds / realisation being adjusted as under: i) Minus debit to relevant detailed heads for compensation under Minor head K200 where a link between compensation payment and realization from the disposal of unclaimed goods etc. is established with in the same financial year; (ii) Credit to K-900 where such a link is not established within the same financial year, but liability for compensation payment is implied, and (iii) Credit to sundry Revenue where no liability for compensation payment e- g. for unclaimed articles / luggage etc. left at station by passengers/Railway users etc is implied. (iv) Any repayment should be adjusted to the head to which the net realisation was originally Z 510 credited but in the case of Revenue - however, it will be be booked under “Deduct refunds.’’ b) In case however, where a consignment of goods or parcels is lost or where the sale proceeds of any damaged consignment are not sufficient to cover freight demurrage etc. thereon, the latter or the excess of the latter over the former (as the case may be) should be deleted to the compensation account (detailed heads in Abstract K-200) if the sale proceeds of an unclaimed consignment of goods or parcels are not sufficient to cover freight, demurrage, etc. thereon, the latter or the excess of the letter over the former should be written off. c) In exceptional cases, however, where a number of consignments are sold in one lot and the sale proceeds of individual consignment cannot be ascertained, the aggregate of freight, demurrage etc. on all such consignment should be adjusted against the sale proceeds in proportion to the credits adjusted under a (i) to (iii) above and adjustments carried out as in (b) above. Z-611 Advertisement in station buildings, concourses, platforms, FOBs, but excluding circulating areas, digital display at railway premise including station (LED screens, video walls, trains  slides etc.) and including Revenue from Railway Display Network (RDN) Z-612 Advertisement on coaches (both inside/outside), wagons and on locomotives (Mobile Assets) Z-613 Advertisement through hoardings includes circulating areas of Railway stations, land near railway stations and on land alongside tracks, FOBs, ROBs, RUBs, Railway buildings, Loco Sheds, Production Units, Structures on railway premises (like water tanks, microwave towers, OHE masts etc) (Out of Home) Z-614 Entertainment on board (trains) and off-board (stations), Radio, Video, Internet, Wi-Fi, Mobile Apps., (Content on Demands) Z-615 Sponsorships of activities and events at stations, branding etc. Z-616 Interactive services (like video games etc) in Railway premises including stations Z-617 Other NFR activities including NINFRIS Z-618 Various NFR unclassified Revenue from Advertisement Z 650 Other unclassified receipts.-Include items of the nature of - (1) Survey fees received from private bodies. (2) Receipts of the Publicity Department of individual Railways. (3) Cost of tender forms supplied to contractors on Open Line: (4) Maintenance charges of approach roads to oil sidings. (5) Charges for printing work done for Railway institutes, sports, clubs, etc. in Railway Press. (6) Cost of Stores Bulletin supplied to outsiders. (7) Commission received from State Government for auditing the warrants issued by them to their police staff (Commission recovered from the Military Department on account of audit of Warrants and Credit Notes in connection with military traffic is taken as reduction of expenditure). (8) Commission received from catering contractors for auditing meal tickets, etc. issued to them. (9) Commission received from local bodies for auditing the amount of pilgrim tax collected on their behalf. (10) The amount recovered on account of salary, travelling allowance and contingent expenses of staff auditing the accounts of Out-Agencies. (11) Charges for conservancy to Postal and Police Departments. (12) Commission realized for collection of cess on soft coke. (13) Commission realized for collection of terminal tax. (14) Trade test fees received from the Military Department. (15) Amount recovered from vendors and others on account of cost of water supplied to them. (16) Amount recovered from vendors and outsiders for conservancy charges. (17) Fines recovered from vendors. (18) Recoveries from occupants of Railway rest houses on account of oil and electric charges. (19) Hire charges recovered for the use of motor cars and trolleys of one department to another or outside bodies. (20) Water charges on residential buildings recovered from employees of the Railway Department. (21) Cars and vendors licence fees. (22) Forfeited deposits. (23) Forfeited State Railway Provident Fund Bonus of Gazetted officers. (24) Stall (25) Amounts recovered from departments or ministries of the Government of India, etc. on account of work done for them in the Railway Laboratories. (26) Recoveries on account of diet or subsistence money to Railway servant summoned by court to give evidence. (27) Amount forfeited from Railway servants in lieu of notice of termination of service. (28) Excess cash.  CLASSIFICATION OF REVENUE Abstract 'X' - Coaching Revenue Minor Head Sub-Head Detailed Heads Air- Total conditioned I class, II class (Mail and Express) IIndclass (ordinary) ACC Chair Car and II class A.C.C. sleeper 100 Passenger 110 Ordinary full 111 Ordinary full fares fares 112 Excess fares collected by ticket checking staff at stations. 113 Excess fares collected by ticket checking staff in trains 120 Ordinary 121 Return tickets at reduced fares and reduced fares weekend and Holiday excursion tickets. 122 Season and Zone tickets, other than suburban. 123 Season and Zone tickets, suburban. 124Indrail Passes/Rover Journey 'Tickets. 125 Other description of concession tickets 130 Military 131 Military Passenger Passengers 132 Special trains and reserved carriages Military. 140 Reservation 141 Reservation charges all classes charges and 142 Surcharge for sleeping accommodation surcharges provided in IInd class carriages 143 Service charges for travel in super fast trains. 144. Other levies. 200 Special 210 Special trains 210 Same. trains and and reserved reserved carriages other carriages than Military. 220 Special trains 220 Same and reserved carriages Military other than Military passenger). 230Tourist Circuit 231-Revenue from Tourist Circuit Trains  Trains 232-Other receipts from Tourist Circuit Trains (also known as Bharat Gaurav Trains) 300 Luggage. 310 Luggage 310 Same. charges ordinary collected by station. 320 Luggage 321 Luggage charges collected by T.C. charges ordinary staff at stations. collected by Ticket 322 Luggage charges collected by TC. staff checking staff. in trains 400.Parcels. 410Public Parcels 410 Same. 420 Service 420 Same Parcels for Non- Budget lines, 500 Other 510 Rail and Road 510 Same. Coaching Motor Vehicles Traffic and Carriages 520 Live stock by 520 Same. Passenger trains 600 Transport 610special Postal 610 Same. of Post office trains Mails 620 Hire and 620 Same. Haulage of Postal Vans and compartments. 630 Post Office 630 Same. bags and Parcels by Weight. 700 710 Penalties 711Penalties levied for irregular travelling Miscellaneous levied for irregular by station staff coaching travelling 712 Penalties levied for Irregular travelling receipts. by T. T.Es. in trains 720 Demurrage on 721 Demurrage. Luggage and 722 Left Luggage receipts. Parcels and receipts on account of left luggage.  730 Sundry 731 Platform tickets 732Miscellaneous coaching receipts. 800 Deduct- 810 Refunds of 811 Overcharges. Refunds Revenue collected 812 Penalties levied for irregular travelling by T. C. Staff at stations 813 Penalties levied for irregular travelling by T. C. Staff in trains. 814 Demurrage on luggage and Parcels and receipts on account of left luggage. **************  CLASSIFICATION OF REVENUE APP. III Abstract 'Y' - Goods Revenue Minor Head Sub-Head Detailed Heads 100 Fuel 110 Coal and coke 111 For the public. 112 For Non-Budget lines 120 Oil Fuel 120 Same. 130 fire wood and other fuel. 130 Same. 200 General 210 Container traffic 210 Same. Merchandise 220 Freight forwarding scheme 220 Same. 230 other General Merchandise 230 Same. 300 Military traffic 310 Same 310 Same. 400 Live - stock 410 Same. 410 Same. 500 Railway Materials 510 For Non-budget Lines 510 Same. other than coal and coke. 520 For Government Railway 521 Home Line Construction 600 Miscellaneous 610 Demurrage. 610 Same. Goods Revenue. 620 Wharfage and Storage 620 Same. 630 Sundries. 630 Same. 700 Gross Revenue 710 Same. 710 Same. from Road Services. 800 Deduct Refunds 810 Refunds of Revenue collected 811 Overcharges 812 Demurrage. 813 Wharfage and Storage. Back **************  CLASSIFICATION OF REVENUE APPENDIX. III Abstract 'Z' - Sundry Other Revenue Minor Head Sub-Head Detailed Heads 100 Electric telegraph 110 Same. 110 Same. Revenue 200 Rents and Tolls 210 Residential buildings 210 Same. 220 Retiring Rooms, Rest 221 Retiring Rooms. Houses, Rest Homes and 222 Rest House. convalescent Homes etc. 223 Rest Homes, Convalescent Homes etc. 230 Other Building or 231 Quasi - Railway institutions. Rooms 232 Outsiders. 240 Land 241 Leased out for building purposes. 242 Leased out for other purposes. 243. Property development of land/air space 244 Right of way for OFC laid by/for Rail Tel 245 Right of way /way leave facility for others. 246- Receipts from car/scooter/cycle parking at stations/Railway premises. 247- Registration fees for construction of private sidings. 248 – Receipt from App Based Cab Services and parking of vehicles in Railway land other than at stations 250 Tolls on bridges 250 Same. 300 Receipts from Catering 310 Stationery 310 Same. Department. Establishments - department 320 Dining Cars- 320 Same. Departmental 330 Contract Catering 331 Receipts from fines and Licence Fees. 332 Other --Receipt. 333. Receipts from IRCTC for Haulage of  Pantry Cars. 400 Overhead charges and 410 Same 411 Overhead charges including profit on profits recovered on work work done in workshops. done for outside parties and 412 Profits on sales of stores. on sales of stores. 500 Sale proceeds of 510 Unclaimed and 510 Same. damaged goods 520 Grass and trees on the 521- Jetropha plants. line 522-Grass and other trees/plants on the line. 530 Unserviceable Revenue 530 Same. scrap i.e. not creditable to DRF, DF or OLWR or suspense. 600 Miscellaneous 610 Advertisement fees. And 611 Advertisement at Station Non-fare Revenue activities 612 Advertisement on coaches/wagons/ locomotives (both inside/outside) (Mobile Assets 613 Advertisement through hoardings (Out of Home) 614 Entertainment on board (trains) and off-board (Stations) (Content on Demand) 615 Sponsorships of activities and events at stations, branding etc. 616 Interactive services (like video games etc.) in Railway premises including stations 617 Other NFR Activities including NINFRIS 618 Various NFR unclassified Revenue from advertisement fees 620 Interest and maintenance 621 Interest and maintenance charges on charges on account of assets account of assets attributable to coaching attributable to goods and services including Saloons coaching services including 622 Interest and maintenance charges on Saloons from private bodies assets ( other than land ) attributable to and other Govt. goods services. 623 Interest and maintenance charges on Departments/Ministries. assets ( other than land ) common to  coaching and Goods services. 630 Dividends etc. from 631 Dividends from investments in Road investments in road transport transport services. service 632 Revenue from departmentally operated Road services. 633 Revenue from tied mileage units. 640 Diet charges recovered 640 Same. from patients in Railway hospitals. 650 Other unclassified 651 Receipts on account of one Time receipts. Recovery under Retired Railway Employees Liberalised Health Scheme. 652 Other Sundry Receipts. 653- Receipt from STD/PCO Booth at stations/Railways premises. 654- Receipts from sale of Railway Time- Tables. 655. License fee from Bookstalls. 657- Depositing Residual/Depreciated value of Laptop/Notebook 658 Receipts on account of recovery towards cost of Cashless Card under Cashless Treatment Scheme in Emergency (CTSE). 659 Receipts relating to one time contribution towards subscription under Cashless Treatment Scheme in Emergency(CTSE) 680-Receipt Receipt from 680 same Recruitment Cell 700- Reimbursement of 710 Same 711 Same operating loss on Strategic lines 800 Deduct Refunds 810 Refunds of Revenue 811 Rent and tolls. collected. 812 Other Sundry Receipts. **********