W.P.

Buildings & Roads

Department Code
WITH

APPENDICES
(Applicable to the departments of Buildings,
Road, Irrigation, Communication, Central
Public Works, Posts and Telegraphs in the
Provinces of Punjab, Sind, N.W.F.P
& Baluchistan)
Up-to-date Amendments
REVISED EDITION

PREFACE TO THE FIRST EDITION

1. This Code defines the scope of the administrative and executive functions of the
officers of the Buildings and Roads Department and embodies such rulings as are
necessary in the interest of Provincial finance and control. It does not deal with
questions of pensions otherwise than indirectly with those relating and allowances
exact where the rules governing the rule are peculiar to the Buildings and Roads
Department, or with the procedure to be followed in connection with the Buildings
and Roads accounts. The provisions of this Code in respect of financial and other
powers define the limits of power of authorities subordinate to the West Pakistan
Government in Irrigation, Communication and Works Department. Fundamental
Rules, Civil Services Rules of ex-Punjab, Sind, Frontier, Bahawalpur, Khairpur,
Baluchistan States Union, Departmental Finances Rules, Volume III and rules in
the Audit Code, the Account Code of the Government relating to classes of
transactions which occur in the Buildings and Roads department as well as in
other Departments of Government are binding on the Buildings and Roads
Department except in so far as they may be over ridden by express provisions in
this Code or in the Account Code.
2. The rules in this Code also apply to Central Works (including Posts and
Telegraphs) carried out by the West Pakistan Government as Agents to the
Government of Pakistan.
3. This Coda is issued by the Chief Engineer, West Pakistan Buildings and Roads
Department. It has been approved by the Finance Department and Irrigation,
Communication and Works Department of West Pakistan as well as by Director
Audit and Accounts (Works), West Pakistan. The administrative and executive
institutions contained herein are practically the same as given in the Public Works
Department code, 2nd Edition, 3 reprint, Public Works Department Code of NorthWest Frontier Province (1st edition 1942) and Bombay Public Works Department
Departmental Manual (1st edition reprinted under the-orders of Sind Government
in 1944, and it also included corrections and amendments necessitated as a result
of constitutional changes brought out by the unification of the Provinces.
4. This Code is self-contained inasmuch as the references to other books have
been avoided by reproducing the text required. Some of the new Annexure and
Appendices also been added with a view to achieving this object.
5. This Code is to be quoted in all further official communications instead of other
Public Works Department Code which it replaces from the date of its issue. This is
applicable to West Pakistan, Buildings and Roads Department in supercession of
all Codes.
6. Two copies of it are being supplied to each officer from Regional Officer to
Overseer and Clerk of Went Pakistan Buildings and Roads Department. One is his
personal copy, which he should take with him where he goes and keep it up-todate, the other is meant for his office and be entered in library register and kept in
office. These will be supplied by the Research Officer, West Pakistan, Buildings
and Roads Research Laboratory, 2-Lake Road, Lahore. If any one have not got,
he may write and get it from him. The Government and Chief Engineer want each
officer and staff to mark, learn, digest and act on this.
7. The Chief Engineer, West Pakistan, his officers and staff have printed the following

books since the day of formation of West Pakistan (14th October 1955) and copies
of these are supplied as above.

TABLE OF CONTENTS
CHAPTER I- ESTABLISHMENT

CONTENTS
A.

Organization

B.

Recruitment of Officers---I. General

PARAGRAPHS
1.1 - 1.3

1.4 1.6

II. Authorities competent to make appointments

1.7

III. Scales of pay of Engineer Establishment

1.8

C. Promotions--I. General

1.9 1.10

II.

Indian Service of Engineers

1.11 1.13

III.

Specialist Officers

1.14

IV.

Petty Establishment

1.15

V.

Records of service, annual reports and recommendation

rolls----

Engineer Establishment

1.16 1.18

Subordinate Engineering Service

1.19

Clerical and Draftsman Establishments

1.20

Accountants

1.21

General

1.22

D. Punishments, Resignations, Removals, Dismissals and Deaths-I.Treatment of serious cases of misconduct

1.23

II.Punishments

1.24 1.26

III.Suspensions

1.27

IV.Resignations

1.28

V.Dismissals
VI.Deaths

1.29 1.34
1.35 1.37

E. Duties of Officers of the Buildings and Roads Department--I. Chief Engineer

1.38 1.41

II. Regional Engineer Officer

1.42 1.43

III. Superintending Engineer

1.44 1.51

IV. Superintendent of Works

1.52

V. Divisional Officer
VI. Sub-Divisional Officer

1.53 1.69
1.70

F. Allowances, Advances and Compensation--I.Allowances

1.71 1.74

II.Advances

1.75 1.78

III.Compensation for lots of property

G. Leave

1.79
1.80 1.85

H. Examinations--I.Training and examination of Engineers

1.86 1.88

II.Professional examination

1.89 1.99

I. Employment on Local Fund Works

J. Transfers--I. General

1.99

II. Inter-provincial transfer

1.100

III. Inter-departmental transfer

1.101 1.102

K. Employment of Temporary and Work Charged Establishments--I.Temporary establishment

1.103 1.106

II.Work charged establishment

1.107 1.109

L. Police and Other Guards

1.110 1.112

M. Medical Establishment --I.General

1.113 1.114

II.Pay and allowances or Medical establishment

1.115 1.117

III.Leave, retirement and resignations of Assistant Surgeons

1.118

IV.Removal of Assistant and Sub-assistant surgeons

1.119

N. Miscellaneous Rules--I.Personal

1.120 1.122

II.Complaints against officials

III.Procedure in regard to law suits
IV.Security deposits
V.Stationery and forms
VI.Destruction of official records
VII.General rules of office procedure
VIII.Periodical returns

1.123
1.124 1.126
1.127
1.128 1.132
1.133
1.134 1.138
1. 139

CHAPTER II WORKS
A. Classification of the Operations of the Building and Roads
Department

2.1 2.2

B. Administrative Approval and Technical Sanction

2.4 2.13

C. Requisitions by Civil Officers--I.General

2.14 2.17

II.Procedure in regard to original petty works costing Rs. 2,500 or

less

2.18

III.Procedure in regard to original works costing more than Rs.

2,500

2.19

IV.Procedure in regard to repairs

2.20

V.Limitation of sanction

2.2 1

D. Preparation of Projects--I.General

2.22 2.31

II.Original Works--a) Civil buildings

2.32 2.35

b) Roads

2.36 2.38

c) Town water supply projects

2.39 2.40

III.Repairs--a) General

2.41 2.49

b) Special rules

2.50 2.55

E. Contracts and Works Orders--I.General

2.56 2.57

II.Contract document

2.58 2.60

III.Tenders

2.61 2.65

IV.Security for performance of contracts

2.66

V.Provision in contracts for imported stores

2.67

VI.Enforcement of terms of contract

VII.Officers empowered to execute contracts
VIII.Piece work

2.68
2.69 2.71
2.72

F. Sale and Acquisition of Land--I. Sale of Government land and immoveable property

2.73 2.74

II. Acquisition of land--a) General

2.75 2.79

b) Land held for military purposes

2.80

c) Acquisition of land by private negotiation

2.81

G. Execution of Works--I.Commencement of work

2.82 2.85

II.Scope of sanction

2.86

III.Lapse of sanction

2.87

IV.Alterations in design during construction

2.88 2.89

V.Miscellaneous rules for the execution of work

2.90 2.97

VI.Advances to contractors

2.98

VII.Sanitation on extensive works

2.99

VIII.Information to be given to the Survey Department

IX.Execution of works by Civil Officers

2.100
2.101

H. Deposit Works--I. Disposal or Estimates--I.Office of record for estimates

2.107

II.Communication of sanctions to estimate to the Audit Officer

2.108

J. Supplementary and Revised Estimates--I.Supplementary estimate

II.Revised estimate
III.Utilization of completion report of statement as revised estimate

2.109
2.110 2.113
2.114

K. Completion Reports, Certificate and Plans--I.General

2.115

II.Works executed on behalf of other Department

2.116 2.118

III.Record and other drawing and plans

2.119 2.123

IV.Office or record

2.125

V.Preparation and Disposal of Completion

2.125

ANNEXURE TO CHAPTER II
A. Delegation of Powers under Financial Rules and Powers of reappropriation--B. Power Delegated to various officers--C. Rules for the payment of compensation--D. Grant-in-aid for contribution works--CHAPTER III PUBLIC BUILDINGS
A. General--I.General rules

3.1 - 3.3

II.Fixtures and furniture--a) Fixtures

b) Furnitures

3.4
3.5 3.8

III. Purchase and sale of Government buildings

IV. Hire of office accommodation for officers of the Buildings
and Roads Department
V. Renting of building
VI. Taxes

3.9 3.10
3.11
3.12 3.16
3.17 3.18

VII. Sanitary, water-supply and electrical installations

3.19

VIII. Inspection of public buildings

3.20

IX. Registers of buildings

3.21

X. Plans and Buildings

3.22

B. Residences for Government Officials--I.General

3.23 3.25

II.Special rules relating to expenditure on residences of His

Excellency the Governor

3.26

III.Classification of residential Building and assessment of rent

3.27

IV.Rent Rules for Government Building used as residences

3.28

V.Periodical Review of concession

3.29 3.37

ANNEXURE TO CHAPTER III

Rent of residential buildings (How to be calculated)
CHAPTER IV MISCELLANEOUS RULES REGARDING OFFICE WORK
EXCLUDING ACCOUNTS PROCEDURES
A. Initial Records or Account

4.1

I.Muster Rolls

4.2 4.4

II.Measurement Books

4.5 4.8

III.Progress report of measurements on works executed under

contract

4.9

B. Custody of cash

4.10 4.11

C. Cashiers

4.12 4.14

D. Stores---

I.General

4.15 4.17

II.Acquisition and manufacture of stores

4.18 4.25

III.Reserve of stock

4.26 4.27

IV.Stock taking

4.28 4.31

V.Disposal of stores

4.36 4.37

VI.Mathematical instruments

4.38 4.39

E. Storekeepers

4.40

F. Loss of Cash

4.41

G. Rules for Divisional Workshops

4.42 4.43

H. Transfers of Charges--I.General

4.44 4.48

II.Divisional and Sub-Divisional Officers

4.49 4.58

III.Reconstitution of Executive or Sub-Divisional charge

4.57

IV.Other officers

4.58

I. Heavy Expenditure in March

4.594.59

CHAPTER V POWERS OF SANCTIONS OF THE WEST PAKISTAN

GOVERNMENT IN BUILDINGS AND ROADS DEPARTMENT AND OF
THE AUTHORITIES SUBORDINATE TO IT
A. General
I.Fundamental conditions

5.1 5.3

II.Commencement of work in anticipation of detailed estimates of

the complete project

5.4 5.6

III.Commencement of work in anticipation of the orders on the

Buildings and Roads budget

5.7

B. Power of Government in the Administrative Departments--I. Administrative approval--a) Residential buildings (other than ecclesiastical)
b)

Other public works (other than ecclesiastical)

II. Technical sanction---

5.8 5.9
5.10

a) General

5.11

b) Original works

5.12 5.15

c) Renewals and replacements

5.16

d) Maintenance and repairs

5.17

e) Supplementary and revised estimates

III. Stores

5.18 5.22
5.23 5.25

IV. Remission of departmental charges

V. Miscellaneous powers
ANNEXURES TO CHAPTER V
A. Auditor Generals Direction for establishment--B. Regarding date of birth--APPENDICES
I. Classes of deeds, contracts and other instruments and the
officers authorized to execute them for and on behalf of the
Governor of the West Pakistan.
II. Statement showing the minimum periods for which official
records in the Buildings and Roads Department should be
preserved.
III. List of Periodical Returns.
IV. Sanitary rules on Extensive works.
V. Store rules framed by the West Pakistan Government with
instructions regarding the preparation of indents.
VI. Instructions for the guidance of Superintending Engineers
acting as arbitrators.
VII. Instructions to be observed when Divisions or Sub-Divisions are
amalgamated formed or separated.

5.26
5.27 5.29

INTRODUCTION
The administration of Buildings and Roads Department covers the entire West
Pakistan as per map forming the front-is-piece of this Code which shows its various
Regions. The immediate control of operation is in the hands of the Governor of West
Pakistan and this authority (hereinafter called the West Pakistan Government or
Government) exercises full financial control over the affairs of the department.
Reference has been made to various rules in the Financial and Civil Services
Rules of the former Punjab Government in this Code. This Code will now be appli cable
throughout the Province of West Pakistan and corresponding the issue of integrated
Financial and Civil Services Rides for the Government of West Pakistan, references to
the corresponding Financial and Services Rules of other integrating units will be
necessary.

CHAPTER I
Establishment
AORGANIZATION
(The administration of Buildings and Roads Department covers the entire West
Pakistan as per map forming the front-is-piece of this Code which shows its various
Regions. The immediate control of operation is in the hands of the Governor of West
Pakistan and this authority (hereinafter called the West Pakistan Government or
Governments) exercises full financial control over the affairs of the department).
Sections A to D and F and G will be printed after the integration of the Civil
Services Rules.

AOrganization

Paragraphs 1.1 to 1.3 omitted,

BRecruitment of Officers.

Paragraphs 1.4 to 1.8 omitted.

CPromotions

Paragraphs 1.9 to 1.22 omitted.

DPunishments, resignations,

= removal, dismissal and deaths,

1.23 to 1.37

omitted Para

EDUTIES OF OFFICERS OF THE BUILDINGS AND ROADS DEPARTMENT

I Chief Engineer
.38 The Chief Engineer is the head of the Department in his charge and is responsible
for the efficient working of his Department. He is also the responsible professional
adviser of Government in all matters relating to his charge or on which his advice
may be desired. He is also required to bring clearly and faithfully before
Government all subjects reserved for its decision for that of the Central
Government.
.39 It is the duty of the Chief Engineer to arrange, where necessary, removals,
transfers and postings of
1. Regional Engineer Officers,
2. Superintending Engineers,
3. Divisional Officers, and.
4. Other Gazetted Officers.
For No. 1 and 2 above, he will obtain orders of the Government. As regards No. 3
and 4 above, their inter-zonal transfers will be arranged by the Chief Engineer. While their
transfers within their Zone will be arranged by the Regional Engineer Officer. Chief
Engineer will, however, in public interest exercise the powers of the Regional Engineer
Officer.

.40 The Chief Engineer will exercise a concurrent control with the Audit Officer, over
the duties of the officers of the Department in connection with the maintenance of
the accounts and will give all legitimate support to the Audit Officer in enforcing
strict attention to the regulations concerning the disbursement of money, the
custody of stores and the submission of accounts. He has no authority over the
Audit Officer in regard to audit matters, but has a claim on him for assistance and
advice in matters relating to accounts and finance. At the same time the Chief
Engineer should arrange that the Audit Officer is kept fully cognizant of all
proceedings and proposals, to enable the latter to fulfill his functions.
.41 The Chief Engineer all may correspond direct with the heads of Departments on
all matters relating to details of buildings or works appertaining to those
departments. A detail of buildings or works appertaining to those departments. A
statement of the financial and miscellaneous powers of the Chief Engineer is
given in paragraphs 5.27 and 5.28.
IIRegional Engineer Officers
.42
1. The Regional Engineer Officer is the administrative and professional officer in
charge of a region. He is responsible to the Chief Engineer for the administrative
and general professional control of works in charge of the officers of the
department within the Circles under his charge.
.

The Regional Engineer Officer will prepare annually the portion of the budget
estimates relating to the works under his control and as soon as possible after the
close of each year a report of the progress made during that period on the works
under his charge giving a brief but a clear account of the operations of the
department.

It is the duty of the Regional Engineer Officer to see that the budget allotments of
the year placed at his disposal by the Chief Engineer or direct by other Head of
Department pertaining to such Head of classification, for which the Chief Engineer
is not the operating authority are fully expended in so far as is consistent with
general economy and the prevention of large expenditure in the last months of the
year for the sole purpose of avoiding the lapses. He will ensure that money which
is not likely to be needed during the year is promptly surrendered through the
Chief Engineer or" the Head of Department concerned so as to allow of its
appropriation for other purposes by the proper and competent authority.

.8 The Regional Engineer Officer will also be responsible in ensuring that the account
of public Works Divisions in his administration are properly maintained and no arrears are allowed to accumulate for this purpose. He will fully utilize the services of
the Audit Officer attached to his region who is required to go round various Public
Works Division in the region for thorough and careful inspection and working of the
Account Branch and advise ways and means for the expedicious disposal of the
account and work, clearance of arrears by existing staff giving necessary
instruction on the spot or with the help of additional special staff where essentially
required.
.

Regional Engineer Officers are empowered to transfer and post all members of
establishment within their regions with the following exceptions:

a) Superintending Engineers.
b) Divisional Accountant.
c) Officers other than the above who have been specifically posted by the Chief
Engineer to a particular post for some special reasons. .Transfer of such officers
requires Chief Engineer's approval.
.

The Regional Engineer Officers are not empowered to arrange transfers out of
regions. When arranging mutual transfers, orders of the Chief Engineer must be
obtained before hand.

.43 A Regional Engineer Officer may correspond direct with the heads of departments
on all matters relating to details of buildings and works appertaining to these
departments.
IIISuperintending Engineers
.44 The administrative unit of the department is the Circle, in charge of a
Superintending Engineer who is responsible to the Regional Engineer Officers for
the administration and general professional control of Public Works in charge of
officers of the department within his Circle.
.45 It is the duty of the Superintending Engineer to inspect the state of the various
works within his Circle, and to satisfy himself that the system of management
prevailing is efficient and economical, that the different articles in stock are duly
verified according to the rules laid down, and that there is no accumulation of stock
in any division beyond its requirements. He is also responsible that no delay is
allowed to occur in the submission of Completion Reports or completion
statements) where necessary. (See paragraph 2. 117).
.46 The Superintending Engineer is required to ascertain and report on the efficiency
of the subordinate, offices and petty establishment and to see that the staff employed in each Division is actually necessary and adequate for its management.
He will also examine the condition of surveying and mathematical instruments at
the headquarters of Divisions. He will inspect each Divisional Office in his Circle at
least once in a year to examine initial accounts, accounts of stock, tools and plant
and stock manufacture, registers of works and other divisional books, mode of preparation of estimates, contract agreements, contractors accounts, system of
recording plans and papers, and office work generally.
The Superintending Engineers should submit invariably a report to the Regional
Engineer Officer intimating whether the inspection disclose any serious irregularities or
other matters of importance, which the Superintending Engineer considers should be
brought to the notice of Regional Engineer Officer, or on which orders are required.
.47 Although the Audit Officer is required to make inspection of the account offices of
disbursing officers, this does not relieve the Superintending Engineer of
responsibility for the maintenance of the authorized system of accounts throughout
his circle. The Audit Officer and the Superintending Engineer should assist each
other in rendering the management of the accounts of the department as perfect
as possible. The Superintending Engineer should also examine the books of
Divisional Officer and their subordinates, and see that matters relating to the
primary accounts are attended to personally by the Divisional and Sub-Divisional
Officer and that the accounts fairly represent the progress of each work. It will also

be his duty to examine the registers of works, so as to keep a vigilant watch over
the rat -s of work, and when he considers it necessary, he may require a Divisional
Officer to report to him monthly or at longer intervals, on a work-s, slip, W. P. A
form 39 the total expenditure to date under each sub-head of a work compared
with the sanctioned estimate. It will thus be seen that it rests with the
Superintending Engineer to investigate excesses over sub-heads with a view to
deciding whether or not a revised estimate is required for the work. When a
revised estimate is required it will also devolve on the Superintending Engineer to
see that it is submitted in due time to the sanctioning authority. Sea paragraphs
1.63 and 2.110.
.48
1. (a)Transfer within Circle Superintending Engineers are empowered to transfer and
post all members of establishment within their circles with the following
exceptions :
a) Divisional Officers.
b) Divisional Accountants.
c) Officers other than the above who have been specifically posted by the Chief
Engineer and the Regional Engineer Officer to a particular post for some special
reasons. Transfer of such officer requires Regional Engineers officers approval.
d) Transfer outside Circle Superintending Engineer should try to arrange mutual
transfers of non gazetted establishment, for personal or other reasons, in direct
communication with the Superintending Engineer of the circle concerned. In the
case of establishment borne on provincial cadres, the transfer should be reported
to Regional Engineer officer for information.
If a mutual transfer cannot be arranged within four month a report should be made
in the case of establishment borne on Provincial cadres to the Regional Engineer Officer
for orders stating the action already taken.
Mutual transfers of the following Gazetted and non-gazetted establishment must
not be arranged by Superintending Engineers. These cases must be reported to Regional
Chief Engineer for orders:
i.

Overseers Officiating as Sub-divisional Officers.

ii.

Circle Superintending and Circle Head Draftsmen whether permanent or

officiating.

When arranging mutual transfers, Superintending Engineers must see that

members of establishment borne on Provincial cadres are not taken back in a circle in
which they have already had a long stay, or in which their home district or property lies.
Before a transfer is made both Superintending Engineers must satisfy themselves
that the individual concerned has not been posted to, or previously transferred from their
circle for particular reasons, orders of Regional Chief Engineer are needed before a
retransfer is carried out.
.49 Superintending Engineers are responsible for the engineering character of every
work which they approve, and, in submitting any report, design, estimate, or other

documents to the Regional Engineer officer will invariably state their own opinion
and recommendations on the subjects, in particular as to the suitability of the
designs and the reasonableness of the rates. They should also have estimates
checked and compared with the drawings.
2. Superintending Engineers may be required to exercise, in addition to their ordinary
duties, supervision over local fund expenditure hi communication with the Civil
Officers.
.50 Besides regular tours of inspection, it is the duty of Superintending- Engineers to
proceed to any place in their circles to report -on any important design or work, or
any serious accident or threatened danger connected with the works within their
charge.
.51 A Superintending Engineer is authorized to correspond direct with any of the local
authorities, civil or military, within his Circle. He will address General Officers
Commanding Divisions or Brigades through their Staff Officers, and all other
officers direct.
IIISuperintendents Of Works
.52 Deleted.
IVDivisional Officers
.53 The executive unit of the Department is the Division, in charge of a divisional
officer who is usually an Executive Engineer and is responsible to the
Superintending Engineer, for the execution and management of all works within his
Division. The number of Divisions, permanent or temporary, is fixed by the
Government of West Pakistan for the Department according to its requirements;
provide always that the interests of any of the existing officers of the Indian Service
of Engineers are not adversely affected thereby.
Assistant Executive and Assistant or temporary Engineers may be placed in
charge of Divisions, either to nil short temporary vacancies or because Executive
Engineer is available ; they exercise the powers and bear the responsibilities of an
Executive Engineer while in such charge.
.54 A Divisional Officer can receive positive orders only from his own departmental
superiors, the head of the Administration, or other Civil Officers duly authorized.
.55 Divisional Officers are responsible that proper measures are taken to preserve all
the buildings and works in their Divisions, and to prevent encroachment on
Government lands in their charge. They should keep accurate plans of all
Government Lands, take care that their subordinates make themselves
acquainted with the boundaries and see that they are maintained.
.56 Every Divisional Officer is required to report immediately by telegram direct to the
Chief Engineer and also to the Regional Engineer Officer and Superintending
Engineer any serious accident or unusual occurrence resulting in serious injury to
or death of any person or damage to any work or crop connected with his division.
The telegram should be confirmed by letter stating the action taken by the
Divisional Officer. (See also paragraph 2. 96).
1.57.
Divisional Officers may transfer establishment other than Sub-Divisional
Officers, Divisional Accountants and within their respective Divisions without

reference to higher authority. Such transfers will be reported in the ordinary course
to the Superintending Engineer.
1.58.
Divisional Officers are immediately responsible for the proper maintenance
of all works in their charge and for the preparation of projects and of designs and
estimates, whether for new works or repairs. It is also part of their duties to
organize and supervise the execution of works and to see that they are suitably
and economically carried out with materials of good quality.
1.59.
Divisional Officers are strictly prohibited from commencing the construction
of any works or expending public funds without the sanction of competent authority
; also from making or permitting any material deviations from any sanctioned
design in the course of execution without specific authority, or in case of
emergency, when the change should be forthwith reported to the Superintending
Engineer (See also paragraph 2.84)
1.60.
Immediately a work is finished, it is the duty of the Divisional Officer to close
the accounts sad to prepare the completion report if required by the rates 10
paragraph 2.117.
1.61.
Divisional Officers will take the necessary steps for obtaining cash for the
works under their control, and will keep their accounts and submit them punctually
to the audit office under the rules for the time being in force. In their arrangements
for account-keeping they will exercise a thorough and efficient control and check
over their Divisional Accountants. They will also, before submitting the monthly
accounts, carefully examine the books, returns and papers from which the same
are compiled.
1.62.
The Divisional Officer is responsible for the correctness in all respects, of
the original records of cash and stores, receipts and expenditure and for seeing
that complete vouchers are obtained. The Divisional Accountant is responsible to
the Divisional Officer for the correct compilation of the accounts of the Division
from the data supplied to him.
The Divisional Officer is responsible that his accounts art regularly posted from day
to day and that the Divisional Accountant carries out his duties regularly and punctually.
The relative position of a Divisional Accountant to the Divisional Officer in respect of
accounts is analogous to that of a Sub-Divisional Officer to a Divisional Officer in respect
of works and the responsibilities of the latter for the work of the Divisional Accountant are
similar to those which attach to him in respect of the execution of works in the charge of
other subordinates.
1.63.
The Divisional Officer is held primarily responsible for affording information
of the probability of excess over the estimated cost of work, and is expected not to
allow any delay to occur in reporting any such probability to the Superintending
Engineer. Immediately it becomes apparent that, whether from excess of certain
rates or from departure from a design or any other cause, the estimated cost of a
work likely to be exceeded the Divisional Officer is bound to report the fact
forthwith to the Superintending Engineer, describing the nature and cause of the
probable excess and asking for orders. This report should be made on the works
slip, P. W. A. from 39. The Divisional Officer must also submit the works slip, with
such explanation as will enable the Superintending Engineer to pass orders on the
case, on the occurrence, or the probability of the occurrence, of any irregularity in

the rate or cost of a sub-head. All important liabilities not brought to account should
also be noted on the works slip.
It will not be necessary for the Divisional Officer to submit the works slip in cases in
which he can finally pass excess over estimate as per powers detailed in Annexure "A" to
Chapter II of this code.
1.64.
The Divisional Officer is responsible that the surveying and mathematical
instruments in his Division are properly oared for, and will report on their condition
to the Superintending Engineer at the end of each working season. Any injury to
the instruments due to neglect or carelessness should be made good at the
expense of the officer or subordinates responsible for the damage.
1.65.
It will be the duty of the Divisional Officer to furnish Treasury and SubTreasury Officers, after due inspection, with the certificate prescribed in Article 9 of
the Resource Manual as to the security of strong rooms used or proposed to be
used for the storage of coin.
1.66.
The Divisional Officer, in addition to his other duties, will consider himself to
be the ex-officio professional adviser of all departments of the administration within
the limits of his charge. He will transact business of this sort with the Chief military
or civil authorities within his Division, but it is incumbent on him to see that no
undue formalities or comparatively unessential projects are allowed to interfere
with the performance of those duties which are necessary or urgent.
1.67.
Divisional Officers may, where the services of an officer of the Military
Engineer Services are not available, be called upon by General Officers
Commanding Divisions or Brigades to be members of committees appointed to
select sites and determine general boundaries of cantonments.
1.68.
At stations where there are no ordnance or military works workshops,
repairs to ambulance wagons and tongas will be carried out by the Buildings and
Roads Department.
1.69.
Divisional Officers will address Officers Commanding Divisions, Brigades or
Stations through their Staff Officers.
VSub-Divisional Officers
1.70.
The Division is divided into Sub-Divisions in charge of Sub-Divisional
Officers who may be Executive Engineers, Assistant Executive Engineers,
Assistant Engineers or where no such Officers are available, Engineer
Subordinates; they are responsible to the Divisional Officer for the management
and execution of works within their Sub-Divisions and are his assistants.
No Sub-Division can be constituted in the first instance without the sanction of
Government.
FALLOWANCES, ADVANCES AND COMPENSATION
Paragraphs I.71 to 1.79 Omitted.
GLEAVE
Paragraphs 1.80 to 1.85 Omitted.
HEXAMINATIONS

ITraining And Examination Of Engineers

1.86.
The following departmental examinations are compulsory for the classes of
officers noted against each:
1. Professional Examination to be passed within three years of joining the
appointment by the members of the Punjab Services of Engineers (Classes I and
II), Khairpur Service of Engineers (Classes I and II), Sind Services of Engineers
(Classes I and II' Provincial Service of Engineers, Class I and Class II of old N.-W.
F. P. and Temporary Engineers of all Integrating Units (including Temporary
Engineers of old Baluchistan States Union) and by other permanent and
temporary Engineers (of all ranks); and within three years, to be reckoned as per
details given in paragraph 1*90, by members of the Subordinate Engineering
Service. No member of the latter service will be considered eligible for promotion
to the P. S. E., Class II, Buildings and Roads Department, unless he has passed
the Professional Examination.
2. If an officer fails to pass any of these examinations within the prescribed period,
his increments will be withheld and will not be granted with retrospective effect, on
his passing the examination. On passing the examination he will, with effect from
the date following that on which the examination ended, be entitled to the rate of
pay corresponding to his length of service. If a member of the Subordinate
Engineering Service in the Buildings and Roads Department fails to pass the
Professional Examination within the prescribed period, he shall be reverted to
sectional charge. If, however, his failure to pass be due to circumstances beyond
the control of the officers or subordinate, Government may extend the period for
him.
3. The names only of successful candidates will be intimated to the Secretary to
Government, West Pakistan, Irrigation, Communications and Works Department.
Note The date of joining appointment for the purpose of this
paragraph is date from which pay is drawn (in the case of officers
recruited in Europe, the date from which, after arrival in West
Pakistan, pay is drawn).
1.87.
1. An officer appointed to the Department as Assistant Executive Engineer, Assistant
Engineer, or Temporary Engineer shall be required, during the first two years of his
service, to write up the accounts of a Sub-Division himself for three months, and he
shall shortly, thereafter, be posted to a Divisional Office for a short period to learn
how the Sub-Divisional accounts are dealt with there and consolidated in the
accounts of the Division.
2. No exemption will be allowed to any officer recruited in or outside Pakistan. On the
recommendation of the -Superintending Engineer, however, the Chief Engineer
may exempt an officer who, before appointment to the Department, had previous
experience in the procedure relating to initial accounts sufficient to justify
exemption.
3. Officers already in the Department are exempted from the operation of rule I above
as also those who have been promoted from the Subordinate or Temporary

Engineer Establishment to the various cadres of Services of Engineers.

1.88.

Deleted.
IIProfessional Examination

1.89.
The Departmental Professional examination is intended to show that officers
are acquainted with the processes of preparing materials and modes of
construction; that they have a good knowledge of the resources of the districts in
which they have been employed as to materials, the best mode of applying them,
and their cost, and that they understand the management of labour and have
made themselves acquainted with the account rules and procedure of the
Department. No theoretical points should be introduced, such as would in practice
be met by resort to ordinary books of reference.
1.90.
1. The following rules and procedure are laid down for Buildings and Roads (including
Public Health Circle and other Special Lines) Department in regard to the
Professional Examination to be passed by members of the Punjab Service of
Engineers (Classes I and II) Bahawalpur Service of Engineers (Class I and II) Sind
Service of Engineers (Classes I and II), Khairpur Service of Engineers (Classes I
and II), Provincial Service of Engineers, North-Western Frontier Province (Classes
I and II), Temporary Service of Engineers of Old Baluchistan State Union,
Subordinate Engineering Service, other permanent and temporary Engineers (of
all ranks) and all Consulting Architects, Assistant Consulting Architects, Provincial
Town Planner and Assistant Provincial Town Planner within three years which will
count from the date of appointment to independent charge and the period of
training if any, shall be excluded. This examination must also be passed by
members of the Senior Establishment Service and Overseers who officiate as SubDivisional Officers within three years as follows. In the case of those who-officiate
continuously for not less than ft months for the first time the three years will count
from the date of commencement of such period of 6 months and in the case of
those who officiate for broken periods of less than 6 months, the three years will be
calculated by totaling such broken periods.
Note(1) All Engineers entering the department in the Buildings and
Roads, General and Public Health line shall during the first three
years of their service qualify in any one of two examinations for the
Building! and Bead", General or Public Health and in the next three
years those passing the examination for general line shah also qualify
in Papers (ii) and (iii) of Public Health and those passing Public Health
in paper (ii) of Roads and Bridges.
Note(2) Engineers whole service will be above 6 years on 1st April
1958 and have passed the Departmental Professional Examination
will, however, be exempted from the operation of the orders contained
in Note I above.
2.
a) Application for admission to the examinationAn Officer who desires to be
examined should apply through his immediate superior for admission to the
examination. This application should be accompanied by a report on his fitness to

be examined by the Divisional/Immediate Officer under whom he is serving. This

report should deal with those points which cannot be tested by an Examination,
especially with regard to physical energy, efficiency in practical work and capacity
to manage these under his authority.
b) Date of holding the examinationThe examination will ordinarily be held in May
and November. Applications should be submitted in March or September,
respectively so that when possible the date of the examination may be fixed six
weeks prior to the date on which it will be held.
c) Conduct of examination
i.

The Secretary to Government, West Pakistan, Irrigation, Communications and

Works Department will appoint a board to conduct the examination, consisting of a
Superintending Engineer of the Buildings and Roads, General lone as President
and two Executive Engineers as members, who will be one each from the
Buildings and Roads General Line and the Public Health' Circle to be nominated
by the Secretary, Irrigation,. Communications and Works Department. The
Consulting or Provincial Town Planner will be appointed to conduct the Architect
Examination of the candidates from the Offices of the Consulting Architect and
Provincial Town Planner. The paper in accounts shall be set by an Officer of the
finance or the Audit Department.

ii.

The Secretary will fix the place, date and time of the Examination.

iii.

The Examiners will be required to return the answer papers duly marked to the
President of the Board within 4 days of the examination of the paper concerned
and the latter will compile and submit the result to the Secretary for declaring it
within seven days from the last date of the examination.

d) Subjects for examinationOne paper will be set in each of the following subjects
to which the maximum number of marks shown against each will be allotted :
Subject

Total Marks

Buildings and Roads Department General Line

i.

Materials and Construction (I written paper, 3 hours)

100

ii.

Roads and Bridges (I written paper 2 hours) for Buildings and

Roads General Line, candidates only

50

iii.

Water Supply and Drainage (elementary) for Buildings and

Roads, General Line, candidates only

50

iv.

Simple Electrical Hydraulic and Mechanical Engineering for

Buildings and Roads, General Line, candidates only

50

v.

Accounts and Office procedure (I written paper, 3 hours)

100

General Oral Examination

50

vi.

Total

400

Public Health
i.

Material and Construction (I written paper, 3 hours)

100

ii.

Water Supply and Sanitary Engineering (advanced) for Public

Health Branch candidates

50

iii.

Electrical Hydraulic and Mechanical Engineering applied to

Public Health work including air-conditioning and refrigeration
for Public Health Branch, candidates

iv.

Accounts and Office Procedure (I written paper, 3 hours)

100

v.

General Oral Examination

50
Total

100

400

Electrical and Mechanical

i.

Materials and Construction (I written paper, 3 hours)

100

ii.

Electrical installation and equipment in Government Buildings

for candidates of Electrical and Mechanical Divisions only

50

iii.

Advance Electrical and Mechanical Engineering Generation,

Transmissions and Distribution of Electric Energy including
Meters and Instruments for candidates of Electrical and
Mechanical
Divisions only

100

iv.

Accounts and Office Procedure (I written paper, 3 hours)

100

v.

General Oral Examination

50
Total

400

Town Plannings
i.

Historical aspects of Town Planning

75

ii.

Principles of Town Planning and its practical application

including Design of Layout Schemes

75

iii.

Surveying

50

iv.

Town Planning in relation to

50

a) Engineering including Roads, Drainage, Water Supply Electric

Installation.
b) Architecture including Civil Centre Roads including Parks and
Gardens furnishing and illumination thereof.

N. B.
a) for Engineers qualified in Town Planning and
b) for Architects qualified in Town Planning.
v.
vi.

Laws and Practice of Town Planning

100

General Oral Examination

50
Total

400

Architecture i.

Historical Aspects of Architecture.

75

ii.

Principles of Architecture and their application

50

iii.

Design of a building to be drawn to a scale of 8 feet to an

inch and working drawings including half inch and full size
details together with specification estimate

100

iv.

Theoretical and Practical Buildings Construction

75

v.

Drainage, Water Supply and Electricity

50

General Oral Examination

50

vi.

Total

400

Note(1) Paper I above for Buildings and Roads, General Line, Public
Health and Electrical and Mechanical will contain questions in all out
of which 3 shall be common to all the candidates and the remaining 6
shall be separate for candidates from the General Line, Public Health
Circle and Electrical and Mechanical Offices.
(2) Examination in paper Genera Oral Examination shall be held
separately for Buildings and Roads Department, General Line, Public
Health Circle and Electrical and Mechanical Offices candidates.
e) In order to pass, a candidate must obtain not less than 50 per cent marks in each
subject and an aggregate of not less than 60 per cent of the total marks in all
subjects. A candidate who fails in only one subject, but obtains not less than 66
per cent of the total for other subjects, may be permitted to appear again in the
subject in which he failed. In such cases he must obtain not less than 60 per cent
in that subject in order to pass.
f) Details for the conduct of the Examination
i.

The candidates will be provided with section paper, so that question involving
engineering design may be answered by neat sketches with explanatory notes.

ii.

Each candidate will be expected to bring his own drawing instruments and scales
to the Examination. Considerable importance will be attached to the neatness and

accuracy of the sketches.

iii.

The answers to the questions must be written so as to leave one quarter margin on
which the examiners will record their marks against each question.

g) In the event of the Secretary to Government, West Pakistan, Irrigation,

Communications and Works Department, deciding that an Officer or a member of
Senior Establishment Service has passed this examination, a notification to this
effect will be published in the West Pakistan Government Gazette.
IEMPLOYMENT ON LOCAL FUND WORKS
1.91.
Members of the Department may be employed on Local Fund
Works subject to the values in the Civil Service Rule of West Pakistan and to the
rules in the following paragraphs.
1.92.
Members of the Department employed in an executive
capacity upon Local Fund Works may be divided into three classes, viz.:
1st Those detached for the sole purpose of Superintending, Local Fund Works,
and placed under the orders of the local civil authorities or local boards and paid entirely
from local funds.
2nd- Those employed wholly on Local Fund Works which are constructed under
the administration of the Chief Engineer and according to the rules of the department.
3rdThose employed partly on Provincial, and partly on Local Fund Work
1.93.
Subject to the condition in paragraph 1.94, Engineers or
Overseers may at their own option and subject to the sanction of Government be
permanently transferred to the first of these classes. Such persons will be treated
as supernumeraries.
1.94.
Any Engineer or Overseer permanently transferred can return
to the Department in his former grade only at the discretion of the Government of
West Pakistan but Whenever his services are required, he may be brought back to
the regular establishment of the Department by the order of the Government in the
same or any higher grade it may think suitable, subject to the usual conditions
regarding examinations, and the fixed proportions of the grades, if any.
1.95.
The rules in paragraphs 1.93 to 1.94 apply to Engineers and
Overseers permanently transferred for employment on Local Fund Works. But
there is no objection, under the same general restrictions to their temporary
deputation for such employment, the officers being retained on the Buildings and
Roads list and the entire charges borne by the local funds.
1.96.
Persons of the second class mentioned in paragraph 191, viz.,
those employed in Local Fund Works which are carried out under the order of the
Chief Engineer, will be subjected to the rules of the Department, Engineers and
Overseer may be thus employed on Local Fund Works at the pleasure of the West
Pakistan Government.
1.97.
Officers of the Indian Service of Engineers and the Punjab
Services of Engineers, Bahawalpur Service of Engineers Sind and Khairpur
Service of Engineers, Provincial Service of Engineer, North-West Frontier
Province, Temporary Service of Engineers of Old Baluchistan State Union,

including Temporary Engineers of all Integrating Units, Subordinate Engineering

Service and Overseers may at the discretion of the West Pakistan Government, be
employed on Local Fund Works in addition to their regular duties, when such
employment is not detrimental to the public service.
1.98.
No officer or subordinate in the Department may receive any
additional emoluments on account of the performance of any duties in connection
with Local Fund Works, except as provided in Rule 5-49 to 5'56 of Civil Service
Rules (Punjab), Volume I, Part I, extracted and reproduced in Annexure I to
Chapter III, and corresponding rules of other integrating units.
JTRANSFER
IGeneral
1.99.
Before the transfer of any official of the Department from one
Region to another, is carried out, a confidential report of his character and
qualifications should invariably be forwarded to the authority by whom the transfer
is ordered, for transmission to the Region to which he is under transfer. It should
always be distinctly stated in the report whether the promotion of the officer would
have been recommended, had he not been transferred.
IIInter-Provincial Transfers
1.100.
Transfers of Officers of Indian Service of Engineers from the
West Pakistan to East Pakistan and vice versa may be made by mutual
arrangement between the transferring Governments. The Central Government has
also reserved the right to order such transfers, should they be deemed desirable.
All such transfers from one province to another will be reported to, and notified by
the Central Government.
///Inter-Departmental Transfers
1.101.
The following rules are laid down relating to the transfers of
the services of a Government servant from one Government office or department
to another:
I. It is the duty of a Government servant, who wishes to have his services transferred
to a different Government office or department, to obtain the consent of the
authority which makes appointment to his existing post before taking up the new
employment. If he takes up the new employment without such consent, he
commits a breach of discipline and is liable to be punished, in the last resource, by
dismissal from his former post and consequent loss of pensionable service.
Resignation of his former appointment will not protect him from this penalty.
II. In granting or withholding consent to the acceptance by a subordinate of other
Government employment, the head of an office or department must consider
whether the transfer will be consistent with the interest of the public service.
Permission should not be refused without strong reason, which should be
recorded in writing.
III. The head of an office or department should not employ either temporarily or
permanently, an officer whom he knows, or has reason to believe, to belong to
another establishment without the previous consent of the head of the office or
department in which he is employed. In the rare case in which, for reasons which

appear satisfactory to the new employer, an officer cannot obtain the required
consent before taking up the new appointment, the employment may be made
conditional on consent being obtained at the earliest opportunity.
The foregoing instructions apply equally to officers on leave whether with or
without allowances. All leave allowances must ipso facto cease on taking up new
employment other than work of a purely casual nature. See also Rule 8.42 of Civil
Services Rule (Punjab), Volume I, Part I extracted and reproduced in Annexure 'B' to this
chapter, or the corresponding rules of the other integrating units.
1.102.

Government orders regulating applications for:

a) Private employment;
b) Employment in other Departments of Government or under other Government;
c) Permission to appear at examination for recruitment to services or posts;
K EMPLOYMENT OF TEMPORARY AND WORK CHARGED ESTABLISHMENT
/ Temporary Establishment
1.103.
1. In order to meet the demand for extra supervision which may arise from time to
time, as well as to-insure that the Buildings and Roads Establishment shall be
capable of contraction as well as of expansion as the expenditure on works
diminishes or increases, the permanent establishments may be supplemented by
temporary establishments to such an extent as may be necessary, and varying in
strength from time to time according to the nature of the work to be done.
2. Temporary establishment will include all such non-permanent establishment, no
matter under what titles employed as is entertained for the general purposes of a
Division or a Sub -Division, or for the purpose of the general supervision, as
distinct from the actual execution of a work or works.
3. Ail persons so engaged must be required to sign the declaration indicated in
paragraph 1.105. Petty establishments and establishments whose pay is charged
to works under paragraph 1.107 are exempted from submitting temporary service
declarations.
1.104.
The power to sanction temporary establishment has been delegated to the
authorities named and to the extent specified in Finance Departments circular
letter No. P. D. S. 0. I. (F. R.) 16/59, dated 12th January 1959, as specified and
reproduced in Annexure B to Chapter H of this Code.
1.105.
Persons engaged against the temporary establishment will be on the footing
of monthly servants and they must be clearly informed in writing that their
employment carries with it absolutely no claim to pension, to any leave except
under the rules framed by Government and they must be required to sign a
declaration that this is clearly understood by them. If they ate engaged for a special
work, their engagement lasts only for the period during which the work lasts. If
discharged, otherwise when for serious misconduct before the completion of the
work, they will be entitled to a month's notice or a month's pay in lieu of notice; but
otherwise with or without notice, their engagement terminates when the work ends.
If they desire to resign their appointments they will be required to give a month's

notice of their intension to do so or forfeit a month's pay in lieu of such notice. The
terms of engagement should be clearly explained to men employed in
circumstances mentioned above.
ProvisoIn the case of persons officiating in a temporary vacancy their services
may be terminated without notice at any time.
1.106.
Within the limit of their power of sanction, as laid down in Government of
West Pakistan Finance Department letter No, FD-SOI (S.R.)757/58 dated 1st
November 1958 as reproduced in Annexure 'B' to Chapter II, the appointment, pay,
promotion and reduction of all classes of temporary establishment will be regulated
by the authorities competent to make appointments. In order, however, to secure
uniformity, rates of pay and promotion will be regulated in accordance with general
orders laid down by the Chief Engineer.
II.

Work Charged Establishment

1.107.
1. Works establishment will include such establishment as is employed upon to actual
execution, as distinct from the general supervision, of a specific work, or of subworks of a specific project, or upon the subordinate supervision of departmental
labour, stores and machinery in connection with such a work or sub-works,
provided that as an exception to the above mistries and mates employed in the
interests of Government on the technical supervision of contractors work and
khalasis attached to subordinates for assisting them on works will be treated as
work-charged establishment. When employees borne on the temporary
establishment are employed on work of this nature, their pay should for the time
being, be charged direct to the work.
2. Works establishment does not include Clerks, Draft-man, Subordinate or extra
establishment of any kind for the Divisional or Sub-Divisional offices, such
establishment being properly chargeable to temporary Establishment but where
Dak Runners are employed solely for a particular work of a temporary nature, for a
period not exceeding six months they may be treated as work-charged
establishment.
3. The Chief Engineer, Regional Engineer Officers and Superintending Engineers are
empowered to classify as 'Works' or 'Temporary' those classes of establishment
about whose correct definition there is a doubt, subject to the concurrence of the
Audit Officer and to the proviso that general principles for entertainment of such
establishment are not infringed.
4. Chief Engineer, Regional Engineer Officers and Superintending Engineers are
authorized to waive the rule which requires that works establishment must be
employed on a specific work and to determine, in such cases the proportions in
which the cost of such establishment shall be allocated between the works
concerned.
Note.As an exception to the general rule, the cost of Khalasis
attached to subordinates may be charged to annual maintenance and
repairs or other estimates in which provision for it has been made with
the sanction of the Superintending Engineer.
5. The cost of works establishment must be shown as a separate sub-head of the

estimate for a work.

6. All pay bills for work-charged establishment shall be pre-audited by the Divisional
Accountant and approved by the Divisional Officer before payment. Before a
member of the work-charged establishment whose services have been dispensed
with, is settled up, the Sub-Divisional Officer should invariably ascertain from the
Divisional Officer if there are any outstandings against the man.
7. Members of the work-charged establishment, other, than Road Inspectors who are
engaged on the footing of monthly servants will be subject to discharge at 10 days'
notice except in the case of serious misconduct or gross inefficiency (when no
notice will be given), or on payment of pay for 10 days or for such period up to this
extent as may be due to them in lieu of notice. Should they desire to resign they
will be required to give 10 days' notice or forfeit pay for this period or for such
period up to this extent as may be due to them in lieu of notice,
1.108.
The powers of the various officers of the Buildings and Roads
Department to sanction the entertainment of work charged establishment are
specified in Annexure A' and 'B' to Chapter II of this Code.
1.109.
A work-charged employee is not entitled to any pension, leave
or traveling or other allowance except in the following cases:
1.
a) The work charged establishment by the very nature of their duties cannot be
treated as permanent Government employees. It has been decided that they may
be allowed the following concessions which should be considered as adequate,
particularly when their daily wages or monthly wages are fixed on the assumption
that they are Work charged Establishment and are not entitled to all the
concessions which are otherwise available to permanent or temporary regular
Government employees:
i.

Leave on all Sundays and Gazetted Holidays.

ii.

No earned leave will be admissible, as it may complicate matters and create a lot
of work regarding maintenance of accounts, etc., but casual leave at the
following scale may be allowed in additions to (i) above :
a) Work-charged Establishment with more than five years
continuous service
b) Work-charged Establishment with service
two and five years.

between

20 days.

10 days.

c) Work-charged Establishment with less than two years

but more than one year's service

5 days.

d) Work-charged Establishment with less than one year's

service

Nil

b) The casual leave mentioned above will be admissible to work-charged

establishment in each calendar year and will not be cumulative."

2. Transfer traveling allowance, i.e., single railway fare or actual traveling expenses
including the cost of carriage of personal effects to Road Inspectors, Road Roller
Drivers and Firemen, Mistries (including Electric Mistries), Electric Mechanics and
employees on the work-charged establishment in the Public Health Circle for
themselves and dependent members of their families who are not male of over 18
years of age on the occasion of their transfer in cases of sheer necessity in the
public interest, subject to the following .conditions:
a) the limits of traveling allowance relating to the cost of carriage of personal effects
and the class of railway accommodation admissible to regular Government
servants of the same grades are not exceeded;
b) the grant of traveling allowance will be at the discretion of the Divisional Officer;
c) the transfer is from one place to another, except in the case of Road Roller Drivers
and Firemen when traveling allowance will only be allowed for transfer from one
Division to another;
d) the journey performed is in the interest of work on which he is employed and not as
a disciplinary measure.
3. Wound and other extraordinary pensions and gratuities in certain cases;
4. Grain compensation allowance;
5. Compensation under Workmen's Compensation Act, 1923 and er-gratia payment
of the amount which would have been statutorily payable if the accident had
occurred in West Pakistan Buildings and Roads Department employees in the
tracts to which the Act has not yet been applicable.
Note (1)This role does not apply to members of the temporary
establishment whose pay is charged to works under paragraph 1.107
of this Code. The leave, salaries, traveling and other allowances of
such establishment are regulated by the rules applicable to
temporary establishment.
Note(2)-Rules for the recovery of rent for Work-charged
establishment are contain0ed in paragraph 3. 8.
LPOLICE AND OTHER GUARDS
1.110.
When marching or in camp on public duty, officers are allowed a
guard for the protection of public property. Such guards are supplied by the Police
Department, and application for them should be made to the Superintendent of
Police by the officer requiring them, unless he be an Assistant Executive Engineer
or of lower rank in which case the application should be made by the Divisional
Officer. Such guards will not, however, be supplied unless the officer traveling is in
charge of Government money or valuable Government property, or the country is
disturbed and no charge for them will be made by the Police Department.
1.111.
1. In all cases where through the inability of the Police Department to supply a guard
from the regular police force special guards have to be entertained, the sanction
of Government will be necessary. Officers may, however, in urgent cases
entertain the guard in anticipation of sanction reporting their action at once to

higher authority. The services of such extra guards should be dispensed with
directly they are no longer required. The cost of such guards will be allocated as
laid down in sub-paragraph (2 infra).
2. The cost of all treasure guards (Police establishment) when recruited, controlled,
and paid, by the Buildings and Roads Department, will form a debit against the
department and should be charged as petty establishment in the monthly bills of
the Division, or against the special work for which they may have been engaged.
1.112.
1. Divisional and Sub-Divisional Officers who have charge of public money may be
allowed, as part of their establishment, a treasurer guard, the strength of which
will be fixed according to the circumstances in each case by the Chief Engineer,
after obtaining the previous approval of the Finance Department.
2. These guards should ordinarily be employed only for the custody and escort of
Government treasure, but may also be employed to carry especially valuable
documents.
MMEDICAL ESTABLISHMENT
IGeneral
1.113.
The Provincial Medical Service is divided into two branches, one
for Medical Officer and the other for Assistant Medical Officer. The requirements
of the Department will, as a rule, be met from the Provincial establishment but on
occasions when the service of a Medical Officer or Military Sub-Assistant.
Surgeon in Civil employment cannot be made available, .a Military Sub-Assistant
Surgeon may be obtained by application to the Director-General, Pakistan
Medical Service, through the Director, Health, Services West Pakistan.
1.114.
Medical Officer or Assistant Medical Officer will be allowed as a
part of the Buildings and Roads establishment, and furnished with medicines at
the public expense, wherever any large body of workmen is collected together.
Sanction to their appointment must be obtained under the usual rules, regarding
increases of establishment, and application for the services of individuals to fill
sanctioned appointments will be made through Superintendent Engineers to the
Director, Health Services, West Pakistan.
//Pay and Allowances of Medical Establishment
1.115.

Deleted.

1.116.

Deleted.

1.117.

Deleted.
IllLeave, Retirement and Resignations M.Os. & A.MOs.

1.118.

Deleted.
IVRemoval

1.119.

Deleted.
NMISCELLANEOUS RULES
IPersonne

1.120.
Officers of the Indian Service of Engineers and other officers
appointed by the Secretary of State before the introduction of Provincial
Autonomy in 1937, are liable to serve in any part of Pakistan unless stipulated
otherwise in their agreements. All other Officers of the Buildings and Roads
Department are liable to serve anywhere within the West Pakistan and the
Pakistan States in which works are being executed under the administrative
control of the West Pakistan Government or in which works controlled by that
Government are situated unless otherwise expressly stated in their agreements.
1.121.
It is a breach of the Government Servants Conduct Rules for a
Government servant to have a personal financial interest in a work for which he is
responsible to Government.
In the Buildings and Roads Department it is forbidden the Government Servant on
behalf of Government issue a work order to sign a contract in favour of, or buy materials
for Government work from any person who is related to him or in whose activities he is
privately interested. For the purpose of this rule, the terra 'related' is to be interpreted as
including relationship both close and "emote.
1.122.
Every member of the Department, whether civil or military, must
consider-that his pay, for the time being, or as defined in any agreement, is his
sole legal remuneration, and that the receipt or commission, or any consideration,
directly or indirectly on account of any business or transaction in which he may be
concerned on behalf of Government, is prohibited. Every officer of Government is
bound to report to his departmental superior any infringement of this rule which
may come to his knowledge. See also paragraph 1.98.
NoteThe rule regarding the grant of honoraria from general
revenues and the acceptance of honoraria, and fees from a source
other then general revenues are contained in rule 5-49 to 5-06 to C. S.
R., Punjab, Volume I, Part I as reproduced in annexure I to Chapter III
of this Code or corresponding roles of other integrating units.
1.123.
No anonymous communication regarding the conduct of any
Government officer shall be acted upon without the permission of Government,
excepting so far as to endeavor to remove any apparently well founded causes of
complaint which do not affect the character of individuals. With the above
exception, every complaint by or against any person in the department must be
received, if allegations of a definite nature, which can be verified, are made, and
enquired into by his superior officer.
///Procedure in regard to law suits
1.124.
1. When any officer or subordinate in the department is personally sued in any Civil
Court, by parties claiming from him wages or money arising out of transaction in
which be is concerned only in his official capacity, and bonafide on behalf of
Government, it will be necessary that he defends-the suit by pleading that
Government should be made the defendant as the party really interested. But
when the suit is-for damages in respect of an alleged wrongful ant of a Government Officer, the party aggrieved may, as a general rule, bring-the suits against
such officer, and it would be no defense for the officer sued to contend that
Government ought to be the defendant. The plaintiff may legally contend that he

has a right to look to the party by whose act he has been aggrieved whether he
could or could not have sued that party's principal; The distinction is between suits
on contracts and suits for wrongs. In cases of the latter kind, it will remain with
Government to determine whether it would be just and proper that the defence
should be carried on at the expense of Government. The course should ordinarily
be adopted only in cases where there is on reasonable doubt of the innocence of
the accused. When, on the other hand, there is prima facie evidence that he has
acted improperly, he should be left to conduct his own defence, the question of
Government contributing towards the cost of the defence being subsequently
considered. Whatever, be the nature of the case, failure to defend the suit, or to
reply to the plaint in person or by counsel, as the case may require, will render the
officer or subordinate personally responsible.
2. Principles as to the conditions in which Government will pay the cost of defence of
its servants in criminal proceedings, are laid down in Chapter 12 of the Punjab Law
Department Manual (1938) or the corresponding rules of the Law Manuals of other
integrating Units.
1.125.
1. An officer receiving a subpoena to produce official documents in a Court of Law
should provided the documents be specified, produce them to the Court unless
they are unpublished official records relating to any affairs of State, when he must
refer to the officer at the head of his Department.
2. The following instructions should be observed when any Government servant is
summoned to produce Government files in a Court of law for the purposes of
evidence: 1. The law is stated in sections 123,124 and 162 of the Evidence Act. Under section
162, a Government servant if summoned by a Court of law as a witness to produce
a document in his possession and power must bring it to the Court. "Document is
defined in section 3 of the act. A file is not a document, and the Court should insist
on the required document being specified. A court may, however, to overcome the
difficulty ask for the production of all documents in any particular file or relating to
any particular subject. Objection cannot be taken under section 123 of the Act, to
the production as evidence of any published official record or any unpublished
record which is not official. But a Government servant is forbidden under section
123 to disclose in evidence any document which is an unpublished official record
relating to an affair of State, or even to give evidence derived from such a
document, without the permission of officer at the head of the department
concerned. If the head of the department declares that the document is an
unpublished official record relating to any affairs of State, even the court cannot
inspect it, as correspondence between Government Officers and their superiors
and unpublished orders are affairs of State. Privilege may be claimed in respect of
any unpublished official document whether "Confidential" or not. The Court is
bound under section 123 to determine the question of admissibility solely upon the
objection and statement of the officer appearing with it.
2. In regard to the production of documents in evidence before courts the following
questions arise:
a) Whose permission should be obtained to the production of a document?

b) What documents should be allowed to be produced?

There is no authority as to the interpretation of the words "Head of Department" as
used in section 123 of the Evidence Act, but for the purpose of this section it will be
sufficient if that expression is taken to mean the head of the office in whose custody the
document is and vis--vis the court which demands production, he should be the authority
who withholds or gives the necessary permission. But in deciding what 'course he should
take when required producing a document, he may, and often should, refer the matter
executively for orders to a superior authority.

3. The ordinary working rule relating to the supply of correspondence is that the
permission of the-highest authority concerned in the correspondence is necessary
before a copy is given. This rule should be operative in the case under
consideration unless the correspondence is of a purely routine nature in which
case the head of the office should ordinarily allow production. If it is not of a
purely routine nature, the head of the office should refer the matter through the
usual channels to the authority concerned, who should be guided by the following
principles:
a) He should ordinarily authorize the head of the office to allow production if the
correspondence does not relate to matters which are usually regarded as
confidential or to-matters which are in dispute in some other connection, or which
may be in dispute between Government and some other party.
b) He should instruct the head of the office to withhold production when the
conditions in (a) above are not satisfied.
c) If the matter is open to doubt, he should similarly refer the case for orders to still
higher authority.
4. In respect of documents emanating (1) from a higher authority, viz., the President
of the Islamic Republic of Pakistan, the Central Government or the West Pakistan
Government, or which have formed the subject of correspondence with such
higher authority, or (2) from other Governments, whether foreign or Dominion, the
head of the Department should obtain the consent of the Central Government
through the usual official Channels before agreeing to produce the documents in
Court, or allowing evidence based on them, unless the papers are intended for
publication, or are of a purely formal or routine nature, when a reference to higher
authority may be dispensed with.
5. The above instructions do not refer to the production of official correspondence on
behalf of Government in judicial proceedings to which Government is a party. In
such cases the question of production will be governed largely by the nature of
the legal advice in regard to the value or otherwise of their production, but when it
is considered desirable to produce correspondence relating to matters, which are
usually regarded as a confidential, the necessary reference should invariably be
made to higher authority.
6. The head of the office, from whom the production of document has been
demanded, should abstain from entering into correspondence with the presiding
officer of the Court concerned in regard to the reasons for which production is
required. His correct procedure is to appear either personally or to arrange for the
appearance of a Clerk, in the Court concerned with the requisitioned documents
and either to agree to the production of the documents in evidence or to claim
privilege according to the decision he hap reached in pursuance of the principles
enunciated in paragraphs 3 and 5 above. If he claims privilege he should produce
or arrange for the production of, a certificate in the 'form given in sub-paragraph
(7).
3)
Note The underlying principle on which the claim of
privilege for unpublished official records relating to Affaire of state
rests is that, while the right decision of a case is undoubtedly a
matter of high public interest, there are documents And even classes
of documents in the custody of Government whose protection from

publication might be of even greater importance to the public

interest. According, in each case of the relevant kind, the authority
concerned must we g the interest of justice in the particular case
against the auger public interest. In deciding whether or not to claim
privilege the possibility of Government gaining a pecuniary or other
advantage by with holding documents should, Low ever, carry no
weight.
7. The Government servant who has to attend a-Count as witness with a file should
be given an order, duly aligned by the head of the department or head of office
concerned, in the form below. When cal ed to the witness-box the Government
servant should produce this order and say that he is not at liberty to produce the
documents before the Court, or to give any evidence derived from them.
4)

ORDER

5)
SUMMON FROM THE COURT OF
THE____________________________FOR THE PRODUCTION
AT________________________________ OF THE OFFICER FILES RELATING TO
THE_____________________________________________
a) I direct
____________________________________to appeal with the files
mentioned in the summons a brief description of which is given below and to claim
privilege for them under section 123 of the Evidence Act.
b) Having examined the documents mentioned in the summons I withhold
permission to give any evidence derived from the files for which privilege is
claimed under this order.
6)
It should be represented to the court that these files contain
unpublished official records relating to the affairs of state for the purpose of section 123
and that, in view of the provisions of section 162 of the Evidence Act, the files are not
open to the inspection of the court.
7) Head of Department
8) Dated _____________________________the
_________________________________
9)
Here insert a brief description of the nature of the
documents
summoned together with the reasons for coming
privilege for example till document is a report of a Criminal
Investigation Department Officer making a secret inquiry into a
case of fraud and it is undesirable in the interests of the inquiry that
its contents should be disclosed.
10)
"(8) It should seldom be necessary for a Civil Court to sent for
files of a Government Office or for the record of court. In many cases, a certified copy is
sufficient (Sections 65 and 77 of the Indian Evidence Act).
11)
In cases where the production of an office file or a public
document in evidence is considered necessary and court calls for such file or document
and desires to retain it as a part of the judicial file, the attention of the Presiding Officer
should be drawn to the provision of Rule 6, order XIII of the Code of Civil Procedure.
Under sub-clause (2) of this Rule it is open to a court, in cases where a document is an
entry in a public record, to require a copy of the entry to be furnished by one or other

party to the case. Sub-clause (3) of the same Rule further lays down that the document
in which the relevant entry occurs shall, after proper examination and certification of the
copy, be returned to the person producing it. (High Court's letter No. 47148-R/XX-C/16,
dated the 23rd May 1938 and No. 9917-R/XX-C/16, dated the 24th November 1941.)
1.126.
1. Supervision of the legal affairs of the department is exercised by the Solicitor to
whom references should be made through the Chief Engineer, except in regard to
certain civil suits for which the Superintending Engineers are controlling
authorities under rule 15.1 and 15.2 Chapter 15 of the Law Department Manual.
2. The conduct of all civil suits affecting Government or its officers in their official
capacity will be in accordance with the rules contained in the Punjab Law
Department Manual, and corresponding rules of other integrating units.
12)

IVSecurity Deposits

1.127.
The classes of establishment specified below must furnish cash
security, the amount (which will be subject in all cases to the minimum
prescribed against each class) being fixed by the Chief Engineer, Regional
Engineer Officer (in case of his office establishment) and the Superintending
Engineer (in case of men employed in his circle), with reference to the amount of
cash or value of stores which each individual is to handle from time to time or
according to the circumstances and local conditions in each case:
1) Cashiers, Permanent and temporary.

13)Rs. 500 plus two

sureties of Rs.
1,000 each. (The
persons standing
as sureties must
own immovable
property).

2) Storekeepers

14)Rs. 250.

3) Sub-Storekeepers

4) Other establishment entrusted with the

custody of each of stores.

15)The amount to be
fixed in each case
by the Chief
Engineer,
Regional
Engineer Officer,
in case of his
establishment
and by the
Superintending
Engineer in case
of establishment
employed in his
circle.
16)

5) Store Munshi

17)
Rs. 220. At the
time of appointment.

6)

18)
Rs. 300 (Rs.
100 at the time of appointment, and a
bond with two sureties for the
remaining sum of Rs. 200 to be paid
in 20 monthly installments of Rs. 10
each. The bond to be cancelled on
completion of full security).

a) Temporary subordinates.

b) Temporary subordinates employed on

survey work,

19)

Rs. 50 at the
time of appointment.

20)
21)

Notes1. No security is required to be taken from a permanent man.

2. No security need be taken from permanent clerks and other
subordinates when they are required to officiate in
appointments in which security is generally taken if the
officiating appointment is not expected to continue beyond six
months.
3. The security deposit claimed on behalf of a deceased Pubic
Works Department subordinate should be paid without the
production of the usual legal authority after such inquiry into
the rights and title of the claimants as may be deemed
sufficient (1) to the extent of Rs. 600 under orders of the
Executive Engineers or other officer responsible for the
payment, (2) under the orders of Government for amounts in
excess of Rs. 500, it is considered that the rights and title of
the claimants are proper and that undue delay and hardship
would be caused by insisting on the production of letters of
administration. An indemnity bond, with such sureties as may
be necessary, should be executed before payment is made. In
any case of doubt payment should be made only to the person
producing legal authority.
22)VStationery and forms

1.128.
1. Stationery is supplied to public officers by the Government Stationery Office
(Head quarter and others regional headquarters Officers other than those to
whom power has been delegated as per Annexure A & B to Chapter II of this C de
are prohibited from obtaining elsewhere articles which can be procured from the
Stationery Office except under orders of Government in each case.
2. No articles of stationery whether for English or Vernacular work that is available in
provincial or regional Stationery Offices should be purchased locally. Local
purchase will, however, be permissible only in the case of cheap indigenous
articles of inferior quality required for use in the Vernacular Offices, and not

available in Provincial and Regional Stationery Offices.

1.129.
The rules regarding the supply and preparation of indents for the
various hands of printed forms in use in the Department are laid down in the
Printing and Stationary Manual and should be carefully observed.
1.130.
All officers entrusted with a supply of stationery and forms for their
official use will take proper precautions to keep them in the custody of a
responsible and trustworthy person and to maintain a record of the receipts,
issues and balances. Stock should be verified, annually and the certificate of
verification recorded in the register of stationery over the signature of a gazetted
or other responsible officer.
1.131.
Standard forms cannot be altered without the previous sanction of
the Chief Engineer, Buildings and Roads Department or in the case of Accounts
forms of the Comptroller and Auditor-General of Pakistan, or Director, Audit and
Accounts Works, West Pakistan, who will, however, obtain concurrence of the
Government in the Administrative Departments to any. Important changes or
modifications. Alterations in or additions to nonstandard or provisionally
standardized forms will not be made without the sanction of the Head of the
Department or the Controlling Officer as the case may be.
1.132.
Forms of deeds and other documents which are not already
stereotyped will be settled by the Law Officers of the Government and furnished
through the Chief Engineer to whom all applications on such matters should be
addressed.
23)

VIDestruction of Official Record

1.133.
1. Where a minimum period after which any class of records may be destroyed has
been prescribed by Government in Irrigation, Communications and Works
Department Divisional Officers may order in writing the destruction of such
records in their own and subordinate offices on the expiry of that period counting
from- the last, day of the latest official year covered by the record. Superintending
Engineers are competent to sanction the destruction of such other-record in their
own and subordinate offices as may be considered useless, but a list of such
records as properly appertain, to the accounts of the department should be
forwarded to the Audit Officer for his concurrence in their destruction before then
destruction is ordered by the Superintending Engineer. Full details should be
maintained preeminently in each offices Pakistan Woman Association form 97 of
all records destroyed from time to time. The following should on no account be
destroyed :
i.

Records connected with expenditure which is within

limitation.Estimates and Level Books of the Major Works"

"the

statute

of

ii.

Records connected with expenditure on works not completed although beyond the
person of limitation.

iii.

Records connected with claims to service and personal matters connected with
persons in the service.

iv.

Records of experiments and observations,

v.

Calculations relating to particular designs.

2. The various kinds of records and the periods fixed for their preservation are given
in Appendix II of this Code.
3. The destruction of records will always be subject to any general or special rules
issued by the Buildings and Roads Department Manuals of Orders.
24)VIIGeneral rules of office procedure
1.134
1. No Officer should correspond direct with an authority superior to the officer under
whom he is immediately serving, or with the West Pakistan Government or the
Central Government, out of the regular course, except in a case of extreme
emergency, in which case he must send copies of his communications to his
immediate superior. All Gazetted Officers may write direct to the Director
(Establishment) about personal matters when no reply is required.
2. Officers are similarly prohibited from approaching members of Legislatures or
Ministers either personally or through the medium of a friend or relation or to
disclose to them information of which their knowledge is official and not personal.
1.135
Letters containing proposals concerning other departments should, so far
as is needful, be accompanied by reference to the opinion of the officer concerned
(in the case of a building, of the officer occupying it) and of the head of the
department on the spot.
1.136
1. Demi-official correspondence should be made use of sparingly and only in cases
of extreme urgency or secrecy, or to supplement and explain a matter which has
been or is about to be, referred officially.
2. No demi-official correspondence should be quoted or referred to in official
communications, and, unless such correspondence has been brought on record
with the approval of Government, order conveyed in it cannot be regarded as
being the official orders of Government. It is, therefore, necessary that all
instructions which have in the first instance, been conveyed demi-officially should
be confirmed in an official communication.
1.137
The following rules prescribe the methods of dealing with secret and
Confidential correspondence; maps and books should be treated in the same
way:
i.

In all offices, care should be exercised in deciding whether a particular document

is to be classified as "Secret" or "Confidential" or not and the decision should
invariably be made by a responsible authority. While it is essential that
all
papers, the contents of which are in reality secret or confidential, should be so
treated in every office to which they are sent, it is also very desirable that the
same treatment should not be extended, as is often the case, to papers whose
contents are neither secret nor confidential. An indiscriminate use of these
designations produces much unnecessary trouble and waste of time, and has its
danger intending to lessen the attention which is paid to them. Papers may
sometimes be secret or confidential only until; the occurrence of some particular e
vent j or announcement, and in such cases it is useless to continue afterwards to
treat them in this way.

ii.

Secret documents, being intended only for the personal information of the

Government or individual to whom they are issued or of those officers whose

duties they affect, should be kept by the officer, to whom they are addressed, in
his personal custody. The documents should be locked in a safe or other
receptacle, of which the officer should himself keep the key or keys. A list of such
documents should be maintained by him and also of confidential correspondence
kept by him (if any) and. when relieved of his appointment, he should hand over
the keys and the list to his successor. An exception may be made hi the case of
the Secret Police abstracts, which may be treated as if they were marked
confidential.
iii.

Confidential correspondence should ordinarily be kept in office under lock and key
in the custody of the Superintendent or Head Clerk but the officer to whom the
correspondence is addressed will exercise his discretion, as to the necessity of
retaining it in his own personal custody.

iv.

The Superintendent or Head Clerk will keep under lock and key all confidential
documents in his custody and will maintain a proper receipt, issue and return
register therefor.

v.

On taking over charge on transfer, an officer should show in his transfer report
that he (a) has received all the documents shown in the list referred to in rule (ii)
above, and (b) has seen documents shown by the Superintendent or Head Clerk's
register to be in the custody of the Superintendent or Head Clerk. Any
irregularities noticed should be included in his report. A new Superintendent or
Head Clerk on receiving charge will report to his superior officer whether he has
received, in good order (or otherwise), all the confidential correspondence made
over to him by his predecessor.

vi.

The list and register referred to above should be periodically examined with a view
to destroying,, or amalgamating with general correspondence, any
correspondence (other than maps or books) which-has ceased to be secret or
confidential.

vii.

No hard and fast rules need be laid down for the copying and issue of confidential
letters, it being left to the discretion of the officer to decide by whom the work may
safely be done.

viii.

When confidential papers are sent out of an office they should be put into double
sealed covers. The inner one should be marked "confidential" and be
superscribed, whenever this is possible, with the name of the addressee, who
alone should open it. The outer cover should have no marking of any kind on it to
indicate that its contents are of a confidential nature and should bear the official
designation-.of the addressee only. Letters or packets containing secret or
confidential papers should unless the resultant delay is fatal to the object in view,
invariably be registered, and those containing secret papers should also be sent
acknowledgement- due. Certain, secret and confidential books, reports maps,
etc., are issued by Army Headquarters direct to the Heads of Provincial
Government and Administrations who arc held personally responsible to the Chief
of the General Staff for their safe Custody. Instructions have been issued by the
Chief of the General Staff for the custody und disposal of such papers, and these
instructions should be carefully observed. Subordinate officers to whom these
secret documents are entrusted by the West Pakistan Government should
observe the .same instructions.

1.138
1. The scale of typewriters allowed for use in the various offices of the Buildings and
Roads Department is given in the Printing and Stationery Manual. Machines
required in excess thereof can only be purchased with the previous .sanction of
Government in the Irrigation Communications and Works Department with the
approval of the Finance Department.
2. Only machines of patterns approved by the West Pakistan Government,vide
paragraph 11.1 of the Printing and Stationery Manual may be purchased.
Typewriters of other patterns already in use may be retained until they become
unserviceable and are condemned.
25)VIIIPeriodical Returns
1.139
1. With regard to periodical returns not prescribed by Government Officers to whom
such returns are submitted should institute, at convenient interval of time, and
examination into the necessity for each return, with a view to discontinue any
that may be found to be no longer necessary.
26)

A list of periodical returns will be found in Appendix IV of this Code.

2. A list showing the reports and returns prepared under the orders of the West
Pakistan Government or any other authority and submitted to or by Government in
the Irrigation. Communications and Works Departments and other authorities
subordinate to it, is prepared and supplied to subordinate offices from time to
time.
3. No returns should be instituted without the previous approval of the Chief
Engineer, as soon as t becomes apparent that any report or return is no longer
necessary or can with advantage be curtailed or submitted at longer intervals than
laid down in the list noted above, proposals should be submitted to the Chief
Engineer, West Pakistan, Buildings and Roads Department through the proper
channel.

27)CHAPTER II
28)WORKS
29)AClassification of the Operations of the Buildings and
Roads Department
2.1

The operations of the department are divided primarily into two glasses "Original
Works" and "Repairs". It is important that the expenditure under each class should
fee accounted for separately.

2.2
1. The term "original works" indicates new construction, whether of entirely new
works or additions and alterations to existing works, except as hereinafter
provided; also all repairs to newly purchased or previously abondoned buildings or
works required for bringing them into use.
2. The term "repairs" indicates primarily operations under taken to maintain in proper
condition buildings and works in ordinary use. It also includes new works in
circum
stances indicated in clauses (3) and the "exception" to clause (5) below.
3. When a portion of an existing structure or other "work not being a road, road
surface, road bridge, causeway, embankment, ferry approach, protective or
training work in connection with a road, is to be replaced or remodelled (whether
or not the change involves any dismantle , and the cost of the change represents
a genuine increase in the value of the property, the work of replacement or
remodelling as the case may be, should be classed as "original work", the cost
(which should be estimated if not, known) of the portion replace or remodelled
being credited to the estimate for "original work" and debited to "repairs". When
any dismantlement is involved and serviceable materials are recovered from the
dismantlement, the cost; of such materials should be credited to "repairs". In all
other cases the whole cost of the new work should be charged to "repairs".
30)
Note (1)In the case of the Buildings, the capital value of any
part of a building which is abandoned or dismentaled without
replacement, should be written off the total capital value of the
building, in any pro forms account of its cost.
31)
Note (2)The expenditure on minor additions and alterations
to buildings, up to a certain monetary limit to be fixed by Government
may be ealassed at the discration of the Superintending Engineer as
potty works expenditure and debited to repairs; provided that if such
works relate to residences, the cost is taken into account in
determining the capital cost and ill calculating the rent in accordance
with the rules issued by Government.
4.

Government has fixed Rs. 200 as the monetary limit upto which
expenditure on minor additions and alteration, but excluding the purchase of new
articles of furniture, for residential buildings may be classed as repairs. This is
subject to the conditions that the rental value of the building calculated according
to Annexure 'B' of this Chapter or the equivalent rules of corresponding Civil
Services Rules of other integrating units shall not exceed 10% of the average is
intended.

5.

When an existing portion of a road, road bridge causeway, embankment,

ferry approach, protective or training work in connection with a road is to be
replaced or remodelled (whether or not the change involves any dismantlement)
and the change represents a genuine increase in the value of the property, the
whole cost of the replacement or remodelling, as the case may be, should be
classed as "original work" and the cost or value of the portion replaced or
remodelled should not be debited to "repairs".
32)
ExceptionPetty and miscellaneous items of work, as
hereinafter described, which ordinarily should be classed as "original
work" should be debited to 'repairs" up to a limit of Rs. 10,000 in any
one case; provided that the work in question do not in the opinion of
the Superintending Engineer form part of any comprehensive scheme
or project covered by a work's estimate:

a) Super-elevation at curves
b) Widening the formation or carriageway of a road; widening a drain, or cutting back
a hill side to improve vision at curves; provided that the acquisition of land is not
involved in any case.
c) Improvements of alignments or gradients or changes of grade Irish bridges or
dips, carried out at the time of renewing a surface; provided that the question of
land is not involved in any case.
d) Improvements to or reconstruction of the surface of a road in some different
material where it is desirable to carry out such improvement or reconstruction at
the time of renewing a surface.
e) The construction or reconstruction of road surface in different materials for the
purposes of experiment.
f) The construction or remodelling of bridges, culverts, causeways, embankments,
ferry approach, protective or training works in connection with a road.
g) Providing additional guard stones at bad curves and on high banks.
h) Providing ordinary road direction posts, caution or danger boards" and gauge
posts for indicating depth of water over causeways and Irish bridges.
i) Surveys of land in charge of the Buildings and Roads Department for the purpose
of verifying encroachments or the execution of minor works, provided that no
special establishment is engaged thereon.
6. In addition to all repairs and renewals in manner similar to that pre-existing, the
following items of road work should be classed as "repairs":
i.

Ordinary repairs and maintenance including surface painting and the necessary
addition of stonechips, gravel or sand but not including ash phallic concrete,
premix asphalt, macadam, bitumen grout, bitumen, semi-grout, mix-in-place.
cement concrete or cement macadam.

ii.

Special repairs and periodical renwals.

iii.

Petty and miscellaneous items of work, as described in "exception" to clause (5)

above.

2.3

The maintenance of a work itself constructed from Capital funds should constitute
a charge against the same Capital head if the charge for maintenance are

incurred on a section of the work the original construction of which has not been
completed.
33)
(Maintenance of such of the sections of the Construction Scheme
as has been opened for working should, however, be charged to Revenue irrespective of
the fact whether the whole Scheme has been completed or not. Any such charge
incurred subsequent to completion of the original work should however, go against
Revenue.
34)BAdministrative Approval and Technical Sanction
2.4

For every work proposed to be carried out', except petty works and repairs as
described in paragraphs 2-18 and 2-20 and repairs for which a lump sum
provision has been sanctioned by the Superintending Engineer under paragraph
2-54, a properly detailed estimate must be prepared for the sanction of competent
authority; this sanction is known as the technical sanction to the estimate. (Except
where definite provision is made in this Code to the contrary, such sanction can
only be accorded by the Government in the Irrigation Communication and Works
Department, or where power has been delegated to tire Building and Road
Department, by officers of that department. Sanction accorded to the construction
of a work by any other department of Government is to be regarded merely as an
administrative approval of the work, as (defined in the following paragraph, and
the fact that such approval has been accorded in no way dispenses with the
necessity for a further technical sanction, which must be obtained before the
construction of the work is commenced.
35)
NoteNo work shall be started without administrative
approval, technical sanction and allotment of funds.

2.5

Before technical sanction is accorded as in para. 2.4 above, an "Administrative

approval" should be obtained in the manner stated in para. 2-6, for every work
(excluding repairs and petty work) initiated by, or connected with*the requirements
of, an Administrative Department. Administrative approval will thus be a
concurrence and formal acceptance of the Administrative Department concerned
to the incurring of the proposed expenditure in the Building and Road Department,
and in effect will amount to an order to execute specified works at a stated sum to
meet the Administrative requirements of that Department. Such approval should,
not, however, be accorded until the professional authorities have intimated that
the proposals are structurally sound and that the rough cost estimate is sufficiently
correct for the purpose. A similar procedure should be followed in the case of
works required to meet the administrative needs of the Buildings and Roads
Department and for works not particularly connected with any other branch of the
administration both the administrative approval and the technical sanction being
accorded, in such cases, by the Government in the Irrigation Communication and
Works Department, or officers subordinate to it.
36)
Note(1)The words "approval" and "sanction" respectively
when used in respect of estimates for works, bear, throughout this
Code, the meaning indicated in this and the foregoing paragraph.
37)
Note (2)Administrative approval for repairs and petty works
is required in cases definitely prescribed Annexure E to this Chapter.

2.6

An application for administrative approval should be submitted to the authority

competent to accord it, accompanied by a preliminary report, a rough cost

estimate, preliminary plans, information as to the site and other details as may be
necessary fully to elucidate the proposals and the-reasons therefore. The
approximate estimate and preliminary plans should be obtained from the Buildings
and Roads Department. If, however, the work is not likely to cost more than Bs.
10,000 detailed plans and estimates may be prepared in the first instance and
submitted to the authority competent to accord administrative approval, being
returned thereafter to the officer of the Buildings and Roads Department
competent to accord technical sanction.
2.7

The procedure of the foregoing rule fill also apply to modifications of the proposals
originally approved, if likely to necessitate the eventual submission of a revised
estimate, to material deviations from the original proposals even though the cost
of the same may possibly be covered by savings on other items, and to cases
where the detailed estimates, when prepared, exceed the amount administratively
approval by more than 5 per cent. In these cases, as also in cases in which it
becomes apparent during the execution of the work, that the amount
administratively approved will be exceeded by more than 10-25 per cent, or the
amount of the technical sanction will be exceeded by more than 5 per cent, owing
to increase of rates or other causes, the revised administrative approval of
competent authority must be obtained to the increased expenditure without delay,
and in the case of modifications during construction, without awaiting the
preparation of a detailed supplementary or revised estimate. In the case, however,
of expenditure from Central Revenues, the rules laid down by the Central
Government must be followed.
38)
NoteThis rule does not interfere with the powers of
authorities subordinate to the West Pakistan Government to pass
excesses up to 5 per cent over the amount of original estimates, in
the case of expenditure from Provincial Revenues; as in serial
number 2 of Rule 10-8 of Departmental financial Rules (Punjab)
reproduced below (or equivalent rules of the corresponding financial
rules of the other Integrating; Units) even though the amount
administratively approved is thereby exceeded by more than 6 per
cent.
41)

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2.8

In the case of works required not for a particular department, but in the interests of
the general public, e.g., communications and miscellaneous improvements,
preliminary designs and estimates should be submitted for scrutiny by the
administrative department concerned before a detailed estimate is prepared for
the purpose of technical sanction.

2.9

Administrative approval should be applied for as soon as the necessity for a work

is apparent.
2.10
1. The original proposals for all works for which administrative approval is required
under paragraph 2.5 will ordinarily be made by the District or Departmental Officer
concerned, who will call upon the Divisional Officer for a rough approximate
estimate of cost of the proposed work. The application to the Divisional Officer
should be accompanied by an explanation of the requirements and a brief
statement of the general nature and extent of the work propose together with
information points such as rainfall, soil, water level, quality of sub soil water,
direction of prevailing winds, liability of sites to floods, etc.
2. The Divisional Officer will then prepare and furnish to the Departmental Officer
concerned, the requisite pencil drawings and rough estimate of cost who, if
satisfied with the plans, will pass them on to his official superior for the purpose of
obtaining administrative approval, accompanied by datas of rainfall, soil condition,
water level, quality of sub soil water, direction of prevailing wind, liability of site to
flood etc duly verified at site. If not, and if the difference of opinion is one which
cannot be settled after further reference to the Divisional Officer, he will forward
the project to the Head of his Department for orders.
2.11

The preparation of designs for buildings should be left to the officers of the
buildings and Roads Department who in special cases may obtain the services
and advice of the Consulting Architect.

2.12

In cases where administrative approval for a certain sum has been accorded to a
project by Government the Head of the Department concerned, should not, of his
own authority and without previous reference to Government, direct the Buildings
and Roads Department to provide for extensive additions and alternations and
thus exceed the estimated cost by more than 5 per cent, necessitating the
submission of an application for revised administrative approval.

2.13

The powers of Government and of authorities subordinate to it to accord

administrative approval to works are given in Rules 9-3 and 104 of Departmental
Financial Rules (Punjab) as amended vide letter No. F.I.-SOI-F(2)-/59, dated 12th
January 1959 from the Government of West Pakistan, Finance Department as
reproduced in Annexure A and 'B' respectively to this Chapter.
51)CRequisitions By Civil Officers
52)IGeneral

2.14

Applications for new buildings, and for additions or alterations to existing buildings
required for the use of any department, should be made by the officer of the
department concerned, in communication with the Divisional Officer,vide Also
paragraphs 2-4 etc. seq.

2.15

The local head of a civil department may call upon the Divisional Officer to report
on any proposals for additions or alterations to the buildings in his use and to
state roughly the probable cost; but Divisional Officers cannot be required, except
by their departmental superiors to prepare the detailed drawings and estimates
required for the purpose of technical sanction, of projects which they consider
likely to cost a sum greater than that which can be administratively approved by
the local head of the department concerned, or those, however, small their
probable cost, in the necessity for which they do not concur.

2.16

The Divisional Officer must in each case exercise his judgment on the demand
made, giving all proper weight to the opinion of the officers of the departments
concerned; but it is his duty to oppose any application of the funds at disposal to
works about the real necessity of which he is not satisfied; and in every case in
which he thinks that he cannot recommended the execution of work called for by a
duly constituted authority he should explain his objections, to the officer
concerned, and, if he fails to convince him, should refer the matter for the orders
of the Superintending Engineer. At the same time he should see that such
references are not made-unnecessarily.

2.17

The actual execution of works, asked for by civil officers, must in every case be
dependent on the necessary funds being specifically sanctioned by the competent
authority. No Work shall be taken up without Administrative Approval, Technical
sanction and funds.
53)IIProcedure in regard to original petty works costing Rs.
2,500 or less

2.18

The following procedure will be adopted in the case of new petty works or
additions required by civil authorities the cost of which is not likely to exceed Rs.
2,500:

i.

The requisition will be made by the officer for whose-convenience the work is
required, in Buildings and Roads Account Form No. 32 (Petty Works requisition
and Account).

ii.

The Divisional Officer, or an assistant or subordinate empowered by him to act in

such cases, will record on the requisition his opinion as to what work should be
done, and give on the face of the-requisition a rough estimate of the probable
cost.

iii.

The acceptance by the responsible civil officers of the estimate as sanctioned by

the Divisional Officer will be sufficient authority for the execution of the-work;
provided that allotment of funds have been made by competent authority.

iv.

In case of the civil officer not being satisfied with-the report of the deputed
subordinate of the department he should refer to the Divisional Officer.
54)
NoteThe procedure for obtaining administrative approval
laid down in paragraph 2-6 will apply in the case of petty works of the
Buildings and Roads Department.
55)IllProcedure in regard to original works costing more than
Rs. 2,500:

2.19

If the work be likely to cost more than Rs. 2,500 the following procedure must be
adopted :

i.

The work must be applied for or reported necessary by the local head of the
department concerned, who will apply for administrative approval to the authority
who is competent to accord such approval. The application should be
accompanied by such sketch plans, description and explanation of the necessity
for the work as may be necessary.

ii.

After administrative approval has been accorded by competent authority, detailed

design and estimate with a proper report and a specification, must be prepared
under the order of the Divisional Officer find countersigned by him in token of

approval.
iii.

The detail plans and estimates will then be sent to the local head of the
department who applied for the execution of the work, for countersignature. The
Divisional Officer will then accord technical Sanction if the amount of the estimate
falls within the limits of his powers or otherwise forward it to the Superintending
Engineer who will, should it exceed his powers of technical sanction, forwarded it
to the Regional Officer who will, should it exceed his powers of technical sanction,
forward it to the Chief Engineer, and who will, should it exceed his powers of
technical sanction, forward it to Government.

iv.

Funds for the work must be allotted before the work-can be commenced.
56)IV Procedure in regard to repairs:

2.20

The procedure to be followed in the case of repairs is as follows :

a) The requisition will be made by the Civil Officer concerned.

b) The Divisional Officer having satisfied himself as to-the necessity for the work
shall get the estimate sanctioned and having arranged for the appropriation of
funds by competent authority, will then order the immediate execution of the work.
57)V Limitation of sanction
2.21

Nothing in these rules is to be construed as permission to officers to carry out in

portions any group of work or alterations or to make purchases of which the cost
in the aggregate would exceed what they are empowered to sanction under the
rules.
58)DPREPARATION OF PROJECTS
59)IGeneral

2.22

The papers to be submitted with the project for a work will consist of a report, a
specification and a detailed statement of measurements, quantities and rates, with
an abstract showing the total estimated cost of each item. These documents
together form what is called "the estimate" in the sense of this Code. In the case
of a project consisting of several works, the report may be a single document for
all the w6rks and likewise the specification; but details of measurements and
abstracts may conveniently be prepared for each work, supplemented by a
general abstract bringing the whole together. In the case of estimates for
"Repairs" or "Maintenance", only the specification and the detailed statement of
measurements and quantities with the abstracts will ordinarily be required. The
report should state in clear terms the object to be gained by the execution of the
work estimated for, and explain any peculiarities which require elucidation,
including, where necessary, the reasons for the adoption of the estimated project
or design in preference to others.

60)
Whenever the alignment of a new road, drain, pipe-line or sewer,
etc., passes close to, or involves any alteration to or diversions of pre-existing railways or
canals or interfers with any works or land appertaining to the same, the written
acceptance of the authorities in charge of such railways or Irrigation work to the
proposals involved by the construction of the new road, drain, pipe-line or sewer, etc.,
must invariably be obtained before any work thereon is put in hand, and the Buildings
and Roads Department authorities concerned should., therefore, obtain the views of the
responsible Railway or Irrigation authority in such cases during the survey.

61)
Enquiry should also be made from the Railway and Canal
Administration by the Buildings and Roads Department, as to whether any railway or
canal work is proposed which would affect the proposed road, drain, pipe-line or sewer,
etc. If after consultation with the Railway or Canal Administration it is found that any
additions or alterations to the proposed road, drain, pipe-line or sewer, etc., would be
required owing to such work as is contemplated by the Railway or Canal Administration
being carried out, the Buildings and Roads Department authority concerned should make
provision for the addition or alteration in the estimates and plans.
62)
The report should also discuss the effect that proposed works will
have on any existing engineering works, such as Railway embankment, bridges,
syphons, and culverts and should clearly state whether the concurrence of the requisite
Railway, Road or other authority has been obtained. The copy of such concurrence be
attached with the estimate.
1. Estimates should always be prepared in detail as this ensures that the officer who
is responsible has given proper consideration to the requirements of the work, and
is in possession of as much information as it is possible to obtain beforehand. No
lump sum provision should be made in estimates.
63)
Detailed estimate for the construction of a building should contain
information as to rates (i) per square foot of plinth area (it) per cubic foot of cubic
contents.
2. Before any detailed plan and estimate are prepared the administrative approval of
Government or the Head of the Department concerned or other officers
competent to accord such approval should be obtained. As soon as administrative
approval has been received from the competent authority, the Divisional Officer
will take up the preparation of the detailed estimate, Technical Sanction to which
will be accorded by the authority competent in order as that the work may be
started as soon as funds are allotted.
3. Design for residences costing more than Rs.15, 000 should be prepared by
Consulting Architect.
4. Consulting Architect should be asked to prepare drawings in the case of all
important public buildings costing over Rs. 75,000. Below this amount all drawings
be prepared by Divisional Officer. All plans for alterations to buildings designed in
the Consulting Architect's office, should be prepared in that office irrespective of
the cost- of the proposed alterations.
5. The Buildings and Roads Department do not under take the provision of furniture
which is purchasable by the Departments requiring it except in the case of
Laboratories where working benches, sinks, taps, etc., will be arranged by the
Buildings and Roads Department.
6. Proper co-ordination should exist between different branches of the Buildings and
Roads Department and officers of other Departments in respect of preparation of
plans and estimate and execution of works. Divisional Officers, incharge of
buildings, will be responsible to obtain detailed estimate of Public Health and E.
and M. works from the respective Divisional Officers before sending these for
technical sanction.
7. Officers of other services, e.g., Medical and Educational should very closely
examine the plans and estimates, for buildings sent to them for approval with

regard to the provision made for and the position of, sanitary and electric fittings
and other fixtures so that unnecessary changes be avoided.
8. Before detailed estimates for bridges are made, trial pits or borings should be
taken for each pier and abut ment.
9. It is necessary to make a careful preliminary investigation of the sub-soil in order
to ascertion the exact nature of the strata and determine accurately the suitability
of sites for bridges, large buildings, roads, etc., and the deptrs to which
foundations should be taken, or the crust designed accordingly.
2.23

To facilitate the preparation of estimates, a schedule of rates of each kind of work

commonly executed should be kept up in each Division, and the rates entered in
the estimate should generally agree with the schedule rates, but where, from any
cause these are not considered sufficient, or in excess, a detailed statement must
be given in the report showing the manner in which the rate used in the estimate
is arrived at. "There will be Schedule of Rates for each Region sanctioned by the
Regional Officer after the prior concurrence of the Chief Engineer, Buildings and
Roads Department, West, Pakistan. Every year in July the Regional Officer will
examine be rates and revise them where necessary with the prior concurrence of
the Chief Engineer. After every five years a new schedule or rates with all
amendments incorporated in it shall be issued by the Regional Engineer with the
approval of the Chief Engineer."

2.24

Fractions of rupees will be omitted in showing the total cost of each kind of work in
the abstract of the estimate and miscellaneous petty works may be entered
without measurements, the estimated cost along being given as a lump sum. '

2.25

The abstract of the estimate may, under instructions of the Superintending

Engineer, be framed to show merely the quantity and cost of each completed item
or work,

2.26 e.g., brickwork, or it may be framed to show the cost of labour and
materials separately. If it is proposed to contract for a completed item of work such as
masonry, etc., than the first-mentioned from of abstract will suffice; if it is intended to
purchase or procure material and to employ labour for construction separately, then the
second form of abstract will admit of a closer, easier and earlier check on the outlay and
it will, therefore, be preferable.
2.27 NoteWhen the number of nub-heads of an estimate is large, it
will be found convenient to asign a number to each sub-head and to
prefix this number to the name of the sub-head, wherever it is used
on vouchers, works abstract, registers of works or other accounts.
The whole cost should be abstracted in general abstract.
2.28
1. Provision should be made in the estimate for all incidental expenditure which can
be foreseen, such as cost of land, hutments for workmen, sheds for stores, hiring
of godowns, dewatering and pumping arrangements, etc., while in addition
provision of 3 per cent and 5 per cent for major and minor works respectively on
the estimated cost of works should be made to cover contingencies which cannot
be foreseen.
2. The provision for contingencies may be diverted by the Superintending Engineers
and Divisional Officers to any new work or repair not provided for in the estimate,

to the extent shown in rule 10-5 of the Department Financial Rules (Punjab)
reproduced in Annexure A to this Chapter, (or equivalent rules of the
corresponding Financial Rules of other integrating units).
3. To cover the cost of petty (work) establishment employed on works under
paragraph 1'131 of this Code, a provision of 2 per cent may be made in all
estimates on the estimated cost of works in which it is deemed necessary to
employ such establishment. In the case of intramural drainage, sewage and
water-supply works, however, provision for "petty establishment" may be made up
to 3 per cent, of the estimated cost. These percentages cannot be exceeded
without the previous approval of Government (the consent of Finance Department
is not presumed to the exercise of power under this rule). It should be understood
that under the operations of this rule, work rates for such estimates should be
framed so as to exclude all charges for supervision.
2.29 In case of petty works where this provision of 2 per cent be considered
inadequate, provision of work-charged establishment may be detailed.
2.30

After a Major Estimate has been sanctioned; it may be decided to make a change
in the method originally contemplated for the execution of the work. In such a
case, the original abstract should be recast.

2.31 The details of cost and quantities already approved by competent authority
should be re-arranged and the revised abstract should be approved by the competent
authority and thereafter treated as the sanctioned abstract of the estimate for all account
purposes.
2.32

If the number of sub-heads in the working estimate for a work or sub-work is

large, it is permissible to break up the estimate into two or more parts, and to treat
each part as a sub-work for the purposes of accounts; but no part of an estimate
can be separated from the rest, if any contract for the execution of work
connected with it covers also work connected with the other parts. It is advisable
to adopt this course if one or more parts of a work or sub-work are completely
executed long in advance of the others and no useful purpose will be served by
keeping open the accounts of the completed parts.
2.33 NoteThe rules regulating the inclusion in estimates of the
approximate cost of Establishment and Tools and plants are given in
Sub paragraph 2 and 3 of Appendix 5 of West Pakistan Buildings and
Roads Department Account Code.

2.34

The percentage rates for departmental charges carried out for other Government
Departments, Local Bodies, etc., would be as prescribed by Government from
time to time.

2.35

Estimates for works on which it, is intended to use prison labour will, as in the
case of free labour, provide for the full market value of the work to be done, but a
note of the reduction, if any, to be effected thereby should be made at the foot of
the abstract of the estimate.

2.36

In framing estimates it will be necessary, whenever it has been arranged to obtain

stock or tools and plant for a work from another Department or Division, to
ascertain from that Department or Division the value of such materials and, if the
rules require the transfer to be effected free of charge, to deduct this value at the
foot from the total of the estimate.

2.39

2.37

IIOriginal Works

2.38

(a) Civil Buildings.

The site of every public building should be definitely settled before the detailed
designs and estimates are prepared by a Committee consisting, of the following:

1. Deputy Commissioner as Chairman.

2. Representative of the department concerned.
3. District Medical Officer.
4. Executive Engineer.
2.40

The Executive Engineer will convene the meeting and propose the site.

2.41

In the case of works or buildings which are intended to be erected in the

neighborhood of any fort or cantonment the matter should, in the first instance, be
referred to the local officer of the Military Engineering Services for an expression
of his opinion from a military point of view, and then submitted to the Central
Government in the Defence Department for concurrence, and when such
concurrence has been obtained, no deviation is permissible without previous
reference to that authority.

2.42

The rules regarding zones of Defensive Works will be found in the Regulations for
the Military Engineer Services and the Regulations for the Army in Pakistan.
Special attention is drawn to the restrictions on the construction of buildings,
alteration of ground level and collection of materials in such zones; and to the
prohibition of the transfer of state land in zones without the sanction of the Central
Government.

2.43

Powder magazines, and all buildings which, from their height or exposed situation,
are likely to be struck by lightning, should be provided with lightning conductors
according to the specification detailed in the West Pakistan Public Works
Department Specifications. All conductors and their connections with the earth
should be inspected and tested periodically by the Buildings and Roads
Department officers under the "Rules for Testing Lightning Conductors and
Lightning Conductor "Earths" in Government Buildings as per Appendix III
Specification III (Buildings and Roads), a report of each such inspection being
submitted to the Superintending Engineer.
2.44

(b) Roads.

2.45

Projects for roads when submitted for sanction should be accompanied by the
following documents;

i.

Report detailing history, design, scope, rates, specifications, references, cost and
mode of execution, etc.

ii.

Detailed measurements and abstract of cost.

iii.

Index map, scale 1" = 1 mile.

iv.

Plans, scale 12" = 1 mile.

2.46 Longitudinal and cross or transverse Sections, scale horizontal, 440' = 1"
and vertical 20' = 1".

v.

Detailed drawings of all engineering works such as bridges, etc., scale 10'or 8' =
1" for plan and estimate and 5' or 4' = 1" for details.

vi.

Detailed drawings, as per scale given in (v) above of all structures-dwellings or

inspection bungalows, and quarters for subordinates and gangs.

2.47 (Should it be necessary to submit the project to the Government of

Pakistan, it should be accompanied by documents (i), (ii), (iii), (iv), (v) and (vi) above. It
should be either duplicates or copies as they are required for purpose of record by the
Government of Pakistan and will not be returned with the notes on the subject.)
2.48
1. Estimates for new roads should include the cost of all dwelling and inspection
houses intended to be built along it for the accommodation of subordinates and
others.
2. Estimate for bridges must be accompanied by adequate calculations and the
report should show, how the stream has been crossed hither to, why it is
proposed to bridge it, the kind and amount of traffic to be accommodated, whether
the street has been bridged before, if so a description of it should be given and
the cause of its failure if such occured, the kind of bridge how proposed, reasons
for water way allowed, the height or road way above high flood level and head
way, if any allowed for boats, the nature and size of snags, if any, the drainage of
the stream whether flat or hilly, velocity of current in rain and dry weather, if the
stream is liable to sudden flood, if it is used for floating out timber and if sq, how,
nature of bed and banks, if banks are liable to erosion, if stream is navigated and
if so by what type of vessel, highest flood level maximum and normal, and the
nature of materials available within reasonable distance.
3. In addition to the actual bridge plan, the following plan should accompany an
estimate for a new bridge-.A plan of the stream for one mile above and below
the proposed crossing, with connected cross section at very quarter of a mile and
oftener if necessary; cross section of stream at the proposed bridge site showing
the general level of country on either bank as well as that of the road approaches;
the various water level; depth at which good foundation is available and its nature.
2.49

It must be regarded as a fundamental rule that without the previous sanction of

Government no main artery of communication, such as a trunk road, may be
abandoned or allowed to fall out of repairs. All proposals for the removal of
bridges or ferries must invariably be submitted for the consideration and orders of
Government.
2.50 NoteIn respect of roads, bridges, etc. declared to be of
military importance by the Defence Department, all proposals for their
removal and abandonment should be referred to the Central
Government for orders.
2.51

(c) Town water-supply project.

2.52
1. For Town Water-Supply Projects, the nature and quantity of the existing supply
should be given, and the reasons necessitating an improved supply; the possible
sources of an additional supply and the reasons for preferring the scheme
submitted; the area and number of people and approximate number of animals, if

possible, to be supplied, as well as the estimated daily allowance in gallons for

each person or animal, etc., the quality of the water, whether requiring filteration
or not.
2. The report should be accompanied by an index map showing the lines of main
and distributary piping, and plans of all works, including niters, service reservoirs,
settling tanks, etc. If pumping is contemplated, the annual cost of working the
pumps should be estimated; the mode of calculating dimensions of pipes, etc.,
and the formula used should form one of the appendices.
2.53

(d) Open capital account expenditure.

2.54

It is necessary, to make provision for expenditure debatable to capital after the

closing of the construction estimate of a project. The following rules govern the
subject:

I.

No expenditure may be incurred except under competent authority and within the
budget provision.

II.

Works which it may be necessary to construct after the closing of the construction
estimate of the project will be divided into two classes :

1. Works which are necessary for the full development of the project, but which are
not in themselves directly remunerative.
2.55 (ExamplesDrainage cuts, protective embankments, over
inspection houses, retaining walls, bird guards, roads and guard wires, etc.).

bridges,

2. Works which are directly remunerative in themselves.

2.56

(ExamplesFerries and toll bridges, etc.)

iii.

The Audit Officer will be responsible that no expenditure is incurred after the date
of the closure of the construction estimate without the approval of competent
authority when the amount of the sanctioned project has been exceeded, and that
ail expenditure incurred against the open capital account is covered by proper
detailed estimates sanctioned by competent authority.

iv.

The 30th June will invariably be fixed as the date for b completion of a work
sanctioned against the Open Capital Account and the sanction to the work, unless
extended1, will lapse on that date.

v.

Every endeavour should be made to complete a work within the period prescribed
for its completion. By completion is meant absolute completion so that no farther
expenditure remains to be recorded.

2.57 The Accountant shall be responsible that the date fixed for completion of
the work is entered in red ink at the top of the folio set apart for the work in the register of
works. He should bring to the notice of the Divisional Officer, three months before the
date fixed for their completion, or at an earlier date, when the accounts show that the
progress of a work is very slow, all open capital work in, progress, with a view to
instructions being issued to Sub-Divisional or other officers concerned to ensure not only
the completion of the works, but the discharge of all liabilities before the currency of the
sanction expires. In, the case of payments of compensation for land taken up, the
Accountant should frequently remind the Divisional Officer to address the Civil Officers
concerned, urging the necessity for payments being made during the currency of the
sanction. The responsibility for taking action will rest with the Divisional Officers, but

Accountants will assist them in this respect by reminding sufficiently early of the
necessity for prompt action in e case.
vi.

When, however, it is evident that a work .cannot' be completed within the period
assigned, the necessary application for postponing the date of completion should
invariably be made before the expiry of the current sanction, and should be
accompanied by a full explanation of the causes which have delayed the
completion of the work. On the 2nd April, each Divisional Officer should submit to
the Superintending Engineer a statement showing the names and state of all
estimates, the date for the completion of which has been fixed for the 30th June
next, with remarks stating whether the works will be completed by the prescribed
date or not and with such explanations as may be necessary to enable that officer
to sanction the extension of such date, if necessary.
2.58
Completion reports on works completed by the 30th June should be
submitted as soon as after that date as possible so that they shall reach the Chief
Engineer, West Pakistan after verification by the Director Audit and 'Accounts
(Works), West Pakistan by the 1st October following at least.
2.59
Note(1) It has been
decided by the West Pakistan Government that with effect from the
Financial Year 1959-60, the expenditure on aft new Major Work
costing up to Rs. One lac would be debited to Revenue under the
head " 50-Civil Work*', and those coating more than the said Bait
would debitable to the Capital head "81-Capital Account of Civil Work
outside the Revenue Account".
2.60 Authority----Join Secretary to Government of West
Pakistan, Finance Department letter No. 803-B.VII-59, dated 6th July
1959).
2.61 Note (2)It has also been decided that the Supreme
transactions of the Building and Roads Department should be
booked note the Major Head "81-Capita! Account of Civil Works
Outside the Revenue Account Instead of the Major Head '50Civil
Works excluding Establishment Charges with effect from the same
year,
2.62 Authority----Deputy Secretary to Government of West
Pakistan, Finance Department letter No. 54-B.VII-58, dated 6th July
1958).

2.65

2.63

IIIRepairs.

2.64

(a) General.

Repairs are ordinarily of three kinds:

I.

Those which as a matter of routine are carried out every year and which are
usually of the same quantity from time to time, such as the whitewashing of a
building or surface painting of a road or painting of water pipes or tanks. These
ate known as annual Maintenance and Repair.

II.

Those which are not done every year but are, due after 4 years and: are known as
Quadrennial repairs. This includes such items as painting of doors, windows and
wood work in roof.

III.

Such occasional special repairs as become necessary from time to time, and
which may have to be carried out between times of periodical repairs like renewal
of roof, renewal of goor, etc.

2.66

Except in the cases contemplated in paragraph 2-54 provision for repairs of the
first two kinds should be made in annual estimates including quadrennial repairs
which should be included in every forth year's annual estimate, and for the third
kind in separate estimates, as occasions may require, but provision for all should
be made in the budget, so far as they can be foreseen, and a reserve should also
be provided in the budget to meet unforseen expenditure on repairs, since the
powers of Superintending Engineers to sanction repairs are limited to the budget
grants at their disposal.

2.67

A separate estimate should be prepared for the maintenance of each work, or of

each1 class of building in each district or of a portion of a work or group of works
as detailed in the Budget. Attention to this point is necessary, for in the principal
accounts, the total outlay against each estimate being alone posted, it is only by
recording the outlay year after year on the maintenance of each particular set of
buildings or work that useful comparisons can be made.

2.68

June is to be considered as the last month of the working year for the purpose of
annual maintenance estimates, each annual repair estimate should include the
whole expenditure which it is anticipated will be incurred during the working year
on the maintenance of the work concerned.

2.69

Repairs estimates should, like those for original works, provide for the removal of
all rubbish which may nave accumulated, filling in unsightly pits, etc., round the
buildings, all works establishment employed specially on the work, and under
separate sub-heads, all watchmen sanctioned by competent authority for the care
of vacant buildings, guarding work, etc.

2.70 In estimates for repairs no provision is needed 'for (general and

administrative charges or for Tools and Plants.
2.71

The sanction to an annual repair estimate lapses -on the last day of the working
year,vide paragraph 2-44.
2.72

Note See Paragraph 5-7 (Ill).

2.73

Estimates for special repairs remain current till completion of the repairs in the
same manner as estimates for original works.

2.74

In cases of urgency, the Superintending Engineer may authorise the

commencement of special repairs in anticipation of the formal sanction to the
detailed estimate, but in such cases a preliminary rough estimate should be
sanctioned by him. Such sanction will not, however, be operative unless funds for
the repairs are properly appropriated by competent authority. The Divisional
Officer will be responsible that a proper detailed estimate is submitted at the
earliest possible date and then the estimate sanctioned by the competent
authority within one month, at the latest. urgency see
2.75

2.76

For action to be taken in cases of extreme paragraph 2-82

In the case of all descriptions of works, for the renewal of which any specific
period of time has been fixed, the estimate for its repair should show the date
when such item of work was last executed.

2.77
2.78

(b) Special rules.

To facilitate the preparation of estimates for annual and Quadrennial repairs a

standard measurement book should be kept in the office of each Divisional
Officer, showing the detailed measurements of each kind of work which is usually
subject to renewal in each work under his charge.

2.79
1. Annual and periodical repairs to buildings should "be provided for as a percentage
on the capital cost of the building on which the standard rent is based, which will
be held to include provision for all ordinary repairs likely to be needed every year.
2. Special repairs, should be provided for by special estimates prepared when
necessary.
3. Annual repairs should be provided for at the rates mentioned below:
2.80

When acquired or constructed through the agency of Buildings and Roads

Department
2.83

2.81

Cl
as
s
of
bu
ild
in
gs

A.

2.82

2.88

B.

2.91

C.

2.94

Description

Those in good order built by the Public Works

Department in a semi-permanent style, i.e., with
pucca foundations, kutcha-pucca pat-side walls,
lime pointed pucca parapets and chimneys,
terraced jack arch or wooden karri proof over
steel girders.

ASSESSABLE
PERCENTAGE ON
THE CAPITAL COST
ON THE BUILDING
EXCLUDING VALUE
OF SITE

2.86

S
pe
ci
al
re
pa
irs

2.89

Those of similar style of construction, but not

in good condition, either built by the Public
Works Department or Purchase* from private
individuals and added to or altered after
purchase.

2.92

Temporary buildings, i.e., thorn with walls of

mud masonry with thatched or tilled roof

2.95

2.87

Or
di
na
ry
re
pa
irs

2.90

1
to
3

2.93

3
to
5

2.96

5
to
7

2.97
2.98

A charge of 4 per cent of the capital cost will be made in addition to the

above to cover the maintenance of water-supply, sanitary and electric installations,

where such exist.
2.99 NoteWith reference to the minimum and maximum rates fixed
above for annual ordinary repairs, Superintending Engineers of the
Buildings and Roads Department should arrange to communicate to
the Director Audit and Accounts (work) such percentages as are
actually applied in fixing the standard rent in each individual case, so
that the rents fixed may be susceptible of scrutiny.
2.100 The estimate when prepared will be submitted to the officer occupying such
building, for countersignature in token of all repairs known to be required having
been provided for. In the case of buildings occupied by officers of the Civil
Department, occasional repairs not provided for in the annual estimate will be
executed on requisitions sanctioned under paragraph 2-20;
2.101 Where municipal or other taxes on public buildings are payable by Government,
provision for such taxes should be made in the annual repair estimate/
2.102
1. In the case of any building, the cost of the ordinary annual repairs (excluding
municipal taxes) to which is less than Rs. 2,500, the Superintending Engineer
may prescribe, subject to revision from time to time, a lump sum limited to Rs.
2,500 (plug the amount of the municipal taxes, if any, payable by Government
under paragraph 3.15 of this Code) to cover the cost of maintenance, and within
this amount expenditure will be permissible without any detailed estimate being
prepared. Such lump sum should be framed after consideration of the cost of
maintenance in the past and, in the case of residential buildings, should further
be-limited to the amount included for this purpose in the rent assessment. If in any
working year the estimated cost of maintenance is more than the permissible limit
given above, or if the lump sum sanctioned by the Superintending Engineer is
exceeded, a detailed estimate must be prepared in accordance with the ordinary
rules and sanctioned by competent authority. On sanction being accorded to such
an estimate the sanction of the Superintending Engineer to the-lump sum
provision will automatically be superseded for the-working year in question.
2.103 NoteThe sanction accorded to the lump sum provision
referred to in this paragraph shall be held to be a sanction to an
estimate for the same amount for all purposes of this code.
2. Every annual repair estimate which is intended to provide for all repairs which
must be carried out yearly, such as whitewashing, renewing mud roofs, etc., as
also for periodical and petty (including quadrennial and occasional) repairs, i.e..,
repairs that are necessary from time to time to keep the building or road up to a
proper state of preservation, should be scrutinised and passed by the
Superintending Engineer and stereotyped. Having once been stereotyped, an
annual repair estimate should not be submitted to the Superintending Engineer
with application for funds.
2.104 In the case of alterations to a building when the cost is partly debitable to original
works and partly to repairs in accordance with paragraph 2.2 of this Code, only
one-estimate should be prepared with an abstract showing-separately the
amounts debitable to original works and repairs which should be accounted for
under each head as, incurred.

2.105 ECONTEACTS AND WORK ORDERS.

2.106 IGeneral
2.107 The recognised system of carrying out work, other wise than by the employment
of daily labour, are "Piece work and "Contract work". For explanation of the term
"Piece work" see paragraph 2.67 following.
2.108 The term "Contract", as used in this Code, does not Include agreements for
the execution of work by piece work {see paragraph: 2.67) nor does it include mere
ordinary purchases of materials or stores. All other work, done under agreement, is
termed "Contract work", and in the agreements for such work, which should, invariably
be in writing, there should generally be a stipulation as to the quantity of work to be done
and the time within which it is to be completed.
2.109 "Contracts" may be of three kinds, viz., lump sum, scheduled and a combination
of these two.
2.110 In a lump sum contract the contractor engages to execute the work with all
its contingencies for a fixed sum.
2.111 Scheduled contracts are those in which the contractor undertakes to
execute the work at fixed rates, the sum he is to receive depending on the quantities and
kind of work done or material supplied.
2.112 Percentage rate contracts are those in which the contractor undertakes to
execute the work at a fixed percentage above or below the rates exhibited, the sum he is
to receive depending on the quantities and kind of work done or material supplied.
2.113 The third kind of contract is a combination of both- these. Thus a fixed sum
is proposed for the completion of the work -as specified and a schedule of rate is agreed
upon by which to regulate the price to be paid or to be deducted for additions or
alterations..
2.114 IIContract documents.
2.115 Before a work is given out on contract, the Divisional Officer must prepare
contract documents to include:
2.116 1st ---A complete set of drawings showing the general dimensions of the
proposed work, and so far as necessary, details of the various parts.
2.117 2nd A. complete specification of the work to be done and of the materials
to be used, unless reference can be made to some standard specification
2.118 3rd A schedule of the quantities of the various descriptions of work
2.119 4th A set of "conditions of contract" to be complied with by the person
whose tender may be accepted
2.120 If the amount of the tender is likely to be beyond the Divisional Officer's power of
acceptance, or to be of an unusual character, he should before publicly inviting
tenders, submit the contract documents to the Superintending Engineer for his
approval or remarks together with a copy of the proposed advertisement for
tenders, and the form in which tenders are to be submitted. Should the tender be
of a very special nature, or the amount of it is likely to exceed the Superintending
Engineer's power of acceptance, that officer should, in like manner, submit the
contract documents to the Regional Officer for approval and advice, who will in
turn refer the matter to the Chief Engineer if necessary,

2.121 In works of great magnitude the contract deed should be specially prepared by the
Government Law Officers, ' but for ordinary contracts, usual stereotyped forms
will generally suffice.
2.122 IllTenders
2.123
1. In giving out works on contracts, tenders, which should always be sealed, should
invariably be invited in the most open and public manner possible, whether by
advertisement in the Government Gazette or local newspapers, or by notice in
English and the vernacular posted in public places, after the estimate has been
technically sanctioned and the contract documents have been approved by an
authority not lower than that empowered to accept the tender. The tenderers
should have free access to the contract documents. The notice should in-all cases
state:
2.124 1st The place where and the time when the contract documents can be
seen, and the blank forms of tender obtained; also the amount, if any, to be paid for such
forms of tender.
2.125
2nd The place where, the date and the time when tenders are to-be
submitted and are to bb opened. The limit of notice after 1st advertisement should be (a)
works costing more than Bs. 50,000 one months notice, (6) 15 days notice in case of
works costings Bs. 20,000 and over up to Bs. 50,000, (c) 10 days notice for all other
works. But if urgency of work does not permit of the full time Superintending Engineer's
approval to reduction of time of notice be taken.
2.126 3rd The amount of earnest money to accompany the tender, and the
amount and nature of the security deposit required in the case of the accepted tender.
2.127 4th With whom, or what authority, the acceptance of the tender will rest.
2. Authority should always be reserved to reject any or all of the tenders so received
without the assignment of a reason, and this should be expressly stated in the
advertisement.
2.128
1. At the advertised time and place, all tenders-received for the same contract
should be opened by the Divisional Officer or other officer in person, in the
presence of such of the intending contractors or their agents as may choose to
attend. The Divisional Head Clerk and Divisional Accountant should also be
present when tenders are being; 1 opened. No tender should be accepted from
any person directly or indirectly connected with the public service. Such a
declaration should be obtained from the tenderers before opening the tenders.
This ruling does not apply to Government pensioners, see paragraph 1.148.
2. A wooden box locked or pad locked should be kept in Divisional Offices for
receiving tenders. The key of the box should remain in possession of the officer
who opens the-tenders. The box should be opened in his office as above and not
at his residence.
2.129 No tender for the execution of works of any description, should be received unless
accompanied by a treasury challan for the deposit of cash as earnest money, to
the extent which has been notified as necessary by the officer inviting tenders.

2.130 The amount of earnest money to be deposited should be sufficiently large to be a

security against loss in case of the contractor failing to start work within the
appointed time after the acceptance of his tender, or until the sums due to him
from a sufficient guarantee, as the case may be.
2.131 Note (1)Earnest money deposits made by contractors of the
Buildings and Roads Department are creditable to Civil Deposits
Revenue Deposits. These deposits may be made by contractors at
Sub-Divisional or District treasuries. 15b previous authority of a
departmental officer is necessary but the depositer must state the
designation of the officer in whose favour he makes the deposit and
that designations must be stated on the receipt given 6y the treasury.
2.132 Note (2)As an exception to this rule Government may
authorise Divisional Officer not to pass through the Cash Book
earnest money received from, and returned to contractors on the
same day the tenders are opened, provided that the Contractors concerned are required to give a stamped receipt for the money in the
Register of Tenders maintained in the Divisional Office and that the
Register is to that extent treated as a subsidiary Cash Book and
consequently as an accounts form.
2.133
1. Usually the lowest tender should be accepted, unless there be some objection to
the capability of the contractors the security offered by him, or his execution of
former work. Subject to the provision of clauses 3 to 4 the acceptance or rejection
of tenders is left entirely to the discretion of the' officer to whom the duty is
entrusted, and no explanation can be demanded of the cause of the rejection of
his offer by any person making a tender. Such an explanation may be called for by
superior authority, if considered necessary.
2. In cases where a tender other than the lowest tender' is selected for acceptance,
reasons should be recorded confidentially in the tender register.
3. Sub-Divisional and Divisional Officer will, in addition to taking action under clause
(2) above, inform their immediate superior whenever they accept a tendered rate
for .use in work orders other than the lowest tender; and the superior officer may,
ab his discretion, take action to accept the lowest rate tendered
4. When the tender system is used in connection with a' contract (as opposed to its
use in deciding work order rates), a tender other than the lowest may only be
accepted after obtaining the approval of the officer immediately superior to the
one who normally under the rules would be competent to accept the tender.
2.134 IVSecurity for performance of contracts
2.135 Security should in all cases be taken for the due" fulfilment of a contract. This
security may be:
a) The earnest money deposited under paragraph 2.63.
b) A deduction of 10 per cent from the monthly payments to be made on account of
work done
2.136 VProvision in contract for imported stores.

2.137 In framing contracts of any description, care should be taken to retain in the hands
of Government the supply of imported materials, if required to any considerable
extent, and to arrange the terms accordingly. Such stores should either be
supplied from the existing Government stock or be obtained in the ordinary course
as per rules of store purchasing office of West Pakistan Government.
2.138 VI Enforcement of terms of contract
2.139
1. Engineers and their subordinates are responsible that the terms of contracts are
strictly enforced, and that no act is done tending to nullify or vitiate a contract. All
contract deeds must be executed on one or other ^of the standard forms, but they
may be modified to suit local requirements after consultation with the legal
advisers of the West Pakistan Government, All agreements or security bonds
entered into with the Buildings and Roads Department by contractors for the
execution of work or for securing the due performance of contracts are exempt
from stamp duty. Registration fees on all contracts for manufacture and supply of
wicks must be paid by the contractor as he is required to register the tender.
2. When according to the terms of the contract, a Superintending Engineer acts as
an arbitrator, he should, in giving an award, keep in view the instructions
contained in Appendix VI.
2.140 VII Officers Empowered to Execute Contracts.
2.141 No authority lower than an officer in charge of a .Division can accept any tender or
make a- contract for public works. The different classes of deeds, contracts and
other instruments which may be executed by this Department and the authorities
empowered to execute them are detailed in Appendix I, while the financial limits
up to which the authorities are authorised to determine the terms of deeds, are
set-forth in Annexure B of this chapter.
2.142 It is not the intention to prevent the officers empowered in this respect from giving
out to different contractors a number -of contracts relating to one work, even
though such work may be estimated to cost more than the amount up to which
they are empowered to accept tenders. But no individual contractor may receive a
contract amounting to more than this sum nor, if he received one contract, may he
receive a, second in connection with the same work or estimate while the first is
still in force, if the sum of the contracts exceeds the power of acceptance of the
authority concerned.
2.143 Note It should be clearly understood that the splitting op of a
work at the time of calling for tenders is a measure which must be
justified by circumstances, and must be in the interests of the work. It
must not be retorted to with a view to evading the operation of any
prescribed limit.
2.144 In case in which departures from the rules contained in this section of this Chapter
are unavoidable, such departures may be permitted or condoned, as the case
may be, subject to the following restrictions; and with the concurrence of the
finance Department in each case:
i.

No officer may enter into a contract which he is not empowered to enter.

ii.

No officer may enter into a contract which infringes the rule in paragraph 2-70.

iii.

No officer may accept any contract for a work until an assurance has been
received from the authority competent to provide funds for the same, that such
funds will be allotted before the liability matures
2.145 (vide paragraph 2-82 (1).

iv.

The provision of paragraph 2-67 may not be .waived where the purchase of
imported materials contravenes the provisions of the Store Rules.
2.146 NoteRestrictions I and II above do not apply to piece work
agreements which are not contracts within the meaning of this Code,
vide paragraph 2.56.
2.147 VIllPiece Work

2.148
1. Works are commonly carried out at "piece work" the agreements for which should
be in the form of "work orders" on Stereo Buildings and Roads Form No. 84. Such
agreements are not "contracts" and should contain only a description of the work
to be done and the rate to be paid for it, without any reference to the total quantity
to be executed or to the time within which it is to be executed. The Government or
the contractor may at any time terminate such Agreement by notice in writing
without claim to compensation by "the other party.
2.149 A specification of the work to be done may be issued with the work order,
but must contain no reference to quantity or time.
2. In the Buildings and Roads Department work orders are used for all works and
repairs estimated to cost not more than Rs. 10,000 up to which limit the Divisional
Officers are competent to issue work order. The Sub-Divisional Officer may issue
work orders for works and repairs estimated to cost not more than Rs. 4,000.
3. Work order shall be issued after calling quotations in a public manner for which
notices as under should, be given:
i.

For work upto Rs. 5,000" at' least 7 days notice.

ii.

For work from 5,000 to 10,000 at least 2 weeks notice.

4. Quotation is to be submitted in a sealed cover and shall be entered in the

quotation register and opened in the presence of the contractors. The Divisional
Head Clerk and Divisional Accountant should also be present when quotations are
being opened in the Divisional Office.
5. The work shall be given to lowest quotationer always and in case where work is to
be allotted to any one other than the lowest quotationer permission from 8. E.
shall be taken after stating reasons for the same and this must be made available
to audit.
2.150 FSALE AND ACQUISITION OF LAND
2.151 ISale of Government Land and Immovable Property
2.152 All land, the property of Government, should ordinarily be sold through the
Revenue Department. But when Buildings are sold, the sites attached to them
should be sold, by the Buildings and Roads Department.
2.153 When any immovable public property is made over to a local authority for public,
religious, educational or any other purpose, the grant should be made expressly

on the conditions, in addition to any others that may be settled, that the propertyshall be liable to be resumed by Government if used for other than the specific
purpose? for which it is granted and that, should the property be at any time
resumed by Government, the compensation payable therefore shall in no case
exceed the amount (if any) paid to Government for, the grant, together with the
cost or their present value, whichever may be less, of any buildings erected or
other works executed, on the land by the local authority.
2.154 IIAcquisition of Land
2.155 (a) General
2.156
1. When land is required for public purposes, the officer of the Buildings and Roads
Department should, in the first instance, consult the Collector of the district, and
obtain from Mm the fullest possible information as to the probable cost of the land,
per acre or otherwise, together with the, value of buildings, etc., situated on the
property, for which compensation will have to be paid. Upon the information thus
obtained an estimate should be framed by the Buildings and of land and Roads
Department Officer and submitted for sanction, either separately or duly
incorporated in the estimate of work for which land is required.
2. Where, however, the following conditions are fulfilled, consultation with the
Collector of the district may be dispensed with and the cost of land may for
estimating purposes be based on the Divisional Officer's experience and local
enquiry:
i.

that the amount of the sub-head for land does not exceed Rs. 5,000 and

ii.

that the amount of the sub-head for land does not exceed 5 per cent of the total
amount of the estimate (works only).
2.157 Note No religious place of worship, shrine, tomb, graveyard
or any immovable property attached to any such institution and the
boundaries of which are continuous with the site of the same, shall
be acquired compulsorily under the Land Acquisition Act. If any otter
immovable property attached to any such institution or any waqf
property be required the matter should be referred to the West
Pakistan Government before any action is taken in the matter.

2.158 When sanction to an estimate, framed as above directed, has been obtained, the
Divisional Officer or other Buildings and Roads Department Officer concerned
should .commit the matter to the Revenue Officer who will take the necessary
preliminary action for the appropriation of the land under the Land Acquisition Act,
or for its acquisition by private negotiation, subject to the instructions of the Board
of Revenue as contained in Financial Commissioner's Standing Order No. 28
(Land Acquisition). These instructions provide that if the estimate originally framed
and sanctioned is likely When the land comes to be acquired, to be materially
exceeded, the Land Acquisition Officer making the award should give sufficient
notice to the Buildings and Roads Department Officers and should take into
consideration any representations which such officer may make, whether it is
made orally or by letter. More especially he should, before making the award,
allow such an officer an opportunity of appearing in person or by agent and of
producing evidence as to the value of the land. When such a reference is made,

the Buildings and Roads Department Officer should, if it is found impossible to

obtain the land required without materially exceeded the estimate, or to obtain
son* other plot of land in lieu of that originally proposed, submit & revisedestimate for sanction. When possession has once been taken under Section 16
or 17 of the Act, Government cannot withdraw from the acquisition of the land. In
cases, therefore, where the amount claimed in pursuance of a notice under the
Act is largely in excess of the amount subsequently awarded by the Collector, and
the acquisition of the land is not absolutely necessary, possession should not be
taken without a reference to the authority sanctioning the work until the time within
which an application for a reference to the Court must be made under Section 18
of the Act has a lapsed without such application being made.
2.159 The arrangements between the officers of the department and the Land
Acquisition Officer to determine what land to take up, should, where practicable,
be made without divulging the intention of the Government, so as to admit of a private bargain being, if possible, made before any enhancement of prices has
occurred.
2.160 After the preliminary arrangements described in the preceding paragraphs have
been duly carried out, the land will be taken up under the Act either by the
Collector or by a special officer placed at the disposal of the Buildings and Roads
Department and invested with the powers of a Collector under the Land
Acquisition Act. The procedure in the two cases which is applicable in the case of
land taken up for Military Works is described in Annexure CC' of this Chapter.
2.161 The procedure described in paragraphs 2.73 to 2.78 does not apply to cases
where the land required is already in possession of another Department of
Government or of a local body; such cases are governed by special provisions in
Financial Commissioners' Standing Order No. 28 (Land Acquisition)'.
2.162 (b) Land held for Military purposes.
2.163
1. No land, whether:
a) within cantonment limits,
b) forming part of an encamping ground, or
c) otherwise held for military purposes,
2.164 should be taken up or occupied for any purposes whatever either by
contractors or any other persons (official or non-official) acting under the orders of any
Civil Department until the sanction of the Central Government in the Defence Department to the occupation or use of the land has first been obtained and communicated to
the General Officer Commanding the Division or the Independent Brigade. In all such
cases, the necessary sanction should he obtained by the General Officer Commanding
the Division or the Independent Brigade, through the Quarter-master-General in
Pakistan.
2. Application for such land when within cantonment limits should be made by the
officer incharge of the works to the cantonment authority, and by the latter to the
superior military authority but in the case of a military encamping ground,
application should be made to the General Officer Commanding the Division or
the Independent Brigade. The military authorities will then take the necessary

steps to obtain (i) the opinion of the West Pakistan Government (i.e., the
Administrative Department in consultation with the Finance Department), which
should invariably be recorded upon all applications, and (ii) the sanction of the
Central Government to the occupation of the required land. The foregoing procedure will apply in cases where it is proposed to purchase, or otherwise acquire
permanently, any building situated on military land for the use of a Civil
Department.
2.165 (c) Acquisition of land by private negotiation.
2.166 In the case of land acquired by private negotiation, the Land Acquisition Officer
who settles the price, etc., should draw up Form A prescribed for use in the case
of an award, and this should be made the basis of subsequent payments and
Audit. (Annexure C to this Chapter).
2.167 GEXECUTION OF WORKS
2.168 Icommencement of works
2.169
1. It is a fundamental rule that no work shall be commenced unless Administrative
Approval by competent authority is given, and properly detailed design and
estimate have been sanctioned, allotment of funds made, and orders for its
commencement issued by competent authority. Permission granted by
Government, in orders on a Budget estimate for the retention of an entry of
proposed expenditure during the year on a work, conveys no authority for the
commencement of outlay. Such permission is granted on the implied understanding that, before any expenditure is incurred, the above conditions will have
been fulfilled. Excepting in regard of petty works, as defined in paragraph 2-18,
repairs of the nature contemplated in paragraphs 2.20 and 2.54 and in case of
real emergency which must be immediately reported and explained to the
authorities competent to accord administrative approval and technical sanction,,
and their approval obtained immediately afterwards, this injunction may not be
infringed. On the other hand, the sanction of a design and estimate by
Government or any other authority conveys no permission for the
Commencement of expenditure on the work, unless, such expenditure has been
provided for in the budget estimate of the year, or provision has been made for the
outlay within the official year either by reappropriation or out of some lump sum
grant allotted for the head of classification under which the service falls. Similarly
no liability may be incurred in connection with any work until an assurance has
been received from the authority competent to provide funds that such funds will
be allotted before the liability matures.
2. If in any case, whether on grounds of urgency or otherwise, a Divisional Officer is
required to carry out a work for which no estimates have been sanctioned or for
which no-financial provision exists (whether estimates have been sanctioned or
not) the orders of the officer authorising the work should be conveyed in writing.
On receipt of such written orders the officer who is directed to carry out the work
should immediately intimate to the audit officer concerned that he is incurring a
liability for which there is no provision or inadequate provision of funds and
should, at the same time, state-approximately the amount of the liability which it is
likely he will incur by compliance with the written orders which he has received.
The audit officer will then be responsible for bringing the facts instantly to the

notice of higher financial authority, with a view to necessary steps being taken
either to-stop the progress of the work or to regularise its execution. There should
be no hesitation in enforcing disciplinary action against any officer, administrative
or executive, who may fail or delay to comply with these orders.
2.170 Verbal orders for the commencement of work are-to be depreciated as being
liable to mis-apprehension, but in cases where such orders are given they should
ordinarily be confirmed in writting as soon as possible thereafter.
2.171 When any new building is about to be commenced, or any alteration, addition or
repairs executed to any building, due intimation of such intention must be given to
the-local head of the department, military or civil, concerned.
2.172 No work should be commenced on land which has not been duly made over by
the responsible civil officers.
2.173 IIScope Or Sanction
2.174
1. The authority granted by a sanction to an estimate must on all occassions be
looked upon as strictly limited by the precise objects for which the estimate was
intended to provide. Accordingly, any anticipated or actual savings on a
sanctioned estimate for a definite project should not, without special authority be
applied to carry out additional work not contemplated in the original project or
fairly contingent on its actual execution.
2. Savings due to the abandonment of a substantial section of any project
sanctioned by an authority not lower than the Chief Engineer are not to be
considered as available for work on other sections.
2.175 Note (1)The "special authority" mentioned in sub-paragraph
(1) is the authority competent to give administrative approval to the
original estimate on which the saving occurs.
2.176 Note (2)For the purpose of this ruling, a substantial section
of a project shall be considered to have been abandoned, if the
estimated cost of the works in such section is not less than 5 per
cent of the total sanctioned cost of the project.
2.177 IllLapse Of Sanction
2.178 The sanction to an estimate for a public work (as distinct from annual repairs) will
ordinarily cease to operate after a period of five years from the date upon which it
was accorded, but the acceptance by competent authority of a budget estimate
which includes specific provision for expenditure upon a work which is in progress
may be regarded as reviving the sanction to the estimate for the year in which the
provision is made. But see also paragraph 2-46.
2.179 IVAlterations in Design During Construction
2.180
1. No material alteration in sanctioned, still leas in standard designs may be made
by a Divisional Officer in carrying out any work without the approval of the
Superintending Engineer. If the design was originally prepared by the Consulting
Architect a reference should be made to him in the first instance. Should any
alteration of importance involving additional expense be considered necessary, a

revised or supplementary estimate (see paragraphs 2.104 to 2.108) should be

submitted for sanction. In urgent cases, where the delay thus caused would be
inconvenient, an immediate report of the circumstances must be made to superior
authority, and dealt with as the case may require.
2.181 NoteRevised administrative approval is necessary in the
cases indicated in paragraph 2.7.
2. In the case of works chargeable to Central Revenues the rules made by the
Central Government must be followed.
2.182 Where important structural alterations are contemplated, though not necessarily
involving an increased outlay, the orders of the original sanctioning authority
should be obtained. A revised estimate should be submitted for technical sanction,
should the alternations involve any substantial change in the cost of the work.
2.183 VMiscellaneous Bulbs For The Execution Of Work
2.184 In the execution of works, every case should be taken that the safety and the
convenience of the public are duly attended to, and that all operations are carried
on in such a manner as to interfere as little as possible with the traffic or ordinary
pursuits of the people. Temporary roads and bridges should, when necessary, be
provided and particular attention should be paid to the adequate lighting at night
of all obstructions to public roads, and rights of way. The occupation of land
should, when practicable, be so timed as not to lead to the destruction of standing
crops. Brick and lime kilns should not be erected so close to the inhabited part of
any town or cantonment as to be a nuisance.
2.185 No religious edifice should be destroyed or injured in the execution of works
without the full and free consent of the persons interested in it, nor without the
concurrence of the principal civil or political authority on the spot, unless under the
orders of the Government within whose jurisdiction the edifice standsee also
paragraph 3.14.
2.186 All interruptions of large works in progress should be immediately reported to the
Superintending Engineer the causes and probable duration of such interruptions
being duly explained.
2.187 All unusual losses in the manufacture of materials must, on their occurrance be
reported to the Superintending Engineer.
2.188 Divisional Officers should promptly report (vide paragraph 1.64) to the Chief
Engineer, the Regional Officer and also to the Superintending Engineer, the
occurrence of all serious and important accidents or damage to any roads or
buildings borne on the books of the Department. Divisional Officers and other
subordinates in charge of the works should furnish immediate information to the
officer in charge of the nearest police station on the occasion of every serious
accident, and in the case of death on the spot, they should not allow the body to
be removed till an enquiry has been held.
2.189 Carriage of any description, employed for purposes connected with public works,
is as liable to be impressed for military purposes as carriage employed by private
individuals.
2.190 The Superintending Engineer may, if lie deems it necessary, direct the Divisional
Officer to suspend the commencement or progress of any work pending the

orders of Government.
2.191
1. An order book should be opened and kept on all major works in which all
important orders to the executive subordinate or to the contractor should be
written.
2. Diaries of progress should also be maintained tinder the orders of the Divisional
Officer. The regular and the thorough maintenance of records in order books and
diaries is essential. They are invaluable in deciding claims made by contractors,
but they must be complete. Dates of arrival of stores to be supplied by
Government should particularly be noted as claims on account of delay by
contractors are frequently based on late supply of stores by Government.
2.192 VIAdvance To Contractors
2.193 Advances to contractors are prohibited except in the following cases:
a) Cases in which a contractor, whose contract is for finished work, requires on
advance on the security of materials brought to site. Divisional Officers may, in
such cases, sanction advances up to an amount not exceeding 75 per cent, of the
value (as assessed by themselves) of such materials, provided that they are of an
imperishable nature and that a formal agreement is drawn up with the contractor
under which Government secures a lien on the materials and is safeguarded
against losses due to the contractor postponing the execution of the work or to the
shortage or misuse of the materials, and against the expense entailed for their
proper watch and safe custody payment of such advances should be made only
on the certificate of an officer, not below the rank of Sub-Divisional Officer, that the
quantities of materials upon which the advances are made have actually been
brought to site, that the contractor has not previously received any advance on
that security and that the materials are all required by the contractor for use on
items of work for which rate for finished work have been agreed upon. The officer
granting such a certificate will be held personally responsible for any overpayment
which may occur in consequence. Recoveries of advances so made should not be
postponed until the whole of the work entrusted to the contractor is completed.
They should be made from his bills for work done as the materials are used, the
necessary deductions being made whenever items of work in which they are used
are billed for.
b) An advance payment for work actually executed may be made on the certificate of
a responsible officer (not below the rank of Sub-Divisional Officer) to the effect
that not less than the quantity of work paid for Las actually been done, and the
officer granting such certificate will be held personally responsible for any over
payment which may occur on the work in consequences. Final payments, may,
however, in no case be made without detailed measurement.
2.194 VIISanitation On Extensive Works
2.195
1. On extensive works, where large labour force is the importance of good butting,
water supply, and sanitary arrangements must be borne in mind, and all reason
able precautions must be taken to maintain the health of the labour force and
prevent or arrest the progress of epidemics.

2. The general principles which should be observed are stated in Appendix IV, and it
will be the duty of the Superintending Engineer to see that these rules are
observed.
3. Any reasonable outlay may be needed for bodies for such temporary cover as
work-people of considerable magnitude, for the making out, clearing and draining
of their temporary stations, also for entertaining some small temporary
establishment to look after the latrines, one or two policemen, and hospital
establishments may be authorised as forming part of the contingent outlay on the
work under execution, but in framing large projects, for which the provision of
such works can be foreseen, such expenditure should, as far as possible, be
specifically provided for in the project estimate.
2.196 VIIIInformation To Be Given To The Survey Department
2.197 With a view to the Survey Department being supplied with information regarding
all new public works to enable the map of West Pakistan to be brought up to date,
the following procedure is to be followed in regard to new branch or main lines of
roads, bridges, boat bridges, large public works, town water-supply or drainage
projects:
I.

When any such public work has been constructed, or section thereof has been
opened, the index or record map, on whatever scale available (not less than one
inch-one mile), provided it is from original survey and not a mere eye sketch made
on tracings from the Survey of Pakistan maps, should be sent to the Survey of
Pakistan Office, Murree and that Department will take steps to have the material
utilized by its own draftsmen. Index plans of main and branch lines of road,
bridges, boat bridges should be sent to Government in the Irrigation
Communications and Works Department for transmission to the Survey
Department.

II.

To ensure the material supplied being suitable for the purposes of the Survey
Department, the topography adjoining the alignment, such as village sites,
trijunction boundary pillars, other permanent objects and the crossing of roads
and streams, should be accurately shown, and it should be stated on the maps
supplied if the information is derived from actual survey or otherwise.

III.

The Survey Department should be requested to treat index or record maps with
every care, and to return them as early as possible to offices from which they
have been, received so that the labour of making tracings need not be resorted to.

IV.

It is the duty of the Divisional Officer to see that this report is sent to the Survey
Department within 3 months of completion of works.

2.198
2.199

IXExecution Of Works By Civil Officers

2.200 Save in cases where the Governor may assign the construction and maintenance
of buildings to the departments using or requiring them, the execution of all the
works of construction or repairs required for government departments should be
entrusted to the Buildings and Roads Department.
2.201 HDEPOSIT WORKS
2.202

1. The department may occasionally be called upon to execute works for which the
outlay is provided wholly or in part from:a) funds of a public nature, but not included in the financial estimates and accounts
of the West Pakistan Province;
b) contributions from the public (or local bodies.)
2. Powers of the Chief Engineer, Regional Engineer Superintending Engineers and
Divisional Officers to authorise the undertaking of deposit works are .given in
paragraph 5.31 which must be exercised in strict conformity with the rules in
paragraphs 2.105 to 2.108. These limits are exclusive of establishment and tools
and plant charges.
3. Contribution works in the case of which it is proposed to give a grant-in-aid shall
require sanction of Government.
2.203 The Finance Department need not be consulted in regard to contribution
works unless it is proposed to give a grant-in-aid towards the work from Provincial
revenues, it should however, be consulted by the Administrative Department in all cases
in which it is proposed to give a grant-in-aid in excess of one lakh and in all other cases
in which under any other rule sanction to a grant-in-aid not exceeding one lakh requires
previous consultation with the Finance Department. See also Annexure D to this
Chapter.
2.204 Where a work is to be carried out partly from funds provided in the estimates of
the department and partly from funds of the foregoing nature, the contribution will
be considered as a lump sum in addition to the Government grant, and the work
executed in strict accordance with the procedure laid down for public works.
2.205
2.206
1. The contributions should be realized before any liability is incurred on account of
the work, but, where such procedure has been sanctioned by the West Pakistan
Government, recovery may be made from the contributor by suitable instalments
on fixed dates. No interest will be allowed on sums deposited as private
contributions for public works.
2. No deposit should be received for "Deposit Works" until such time as the works
have been sanctioned by competent authority.
2.207 In cases where the department undertakes to design and construct a work wholly
from the sources alluded to in paragraph 2.102, such as a town hall or reservoir
for a municipality, or a school or hospital for which funds have been raised by
subscription, the following rules will be observed :
I.

On receipt of definite assurance as to the amount of funds available, the design

and estimate will be drawn up in communication with the party or parties,
depositing or administering the funds and must be submitted for the approval of
such higher local departmental authority as the extent of the estimate would
require.

II.

Provision must be made to cover the cost of establishment and tools and plant
referred in paragraph 2-29 together with an addition of one per cent for audit and
accounts establishment. No reduction in these charges should be made without

the sanction of Government. See Appendix 5 of West Pakistan Account Code.

III.

Prior to the work being put in hand, a written-approval to the estimate and design
must be obtained from the authority depositing or administering the funds and
acknowledgement procured to the effect that in undertaking the work the department does not accept responsibility for unavoidable and reasonable excesses,
such as would be caused by a rise in the price of labour or material, by au thorised
alterations in design, loss by fire or theft, or by other factors which could not be
foreseen a the time the estimate was prepared. Any alteration in design must be
similarly dealt with.

IV.

The necessary funds for the prosecution of the work must be realized and paid
into the Government treasury either in lump sum or in such instalments and by
such dates as the Government shall decide in each case. No advance of
Government money for such purpose will be permitted and in case where the
money is paid by instalments, Government will not be responsible for any
increase in cost, or damage to the un-completed work caused by temporary
stoppage of the work pending receipt of further instalments.

V.

It will be the duty of the Officer-in-charge of the work to bring at once to the notice
of his superiors and of the local body or individuals any anticipated excess over
the estimate, as well as to provide the fullest information in connection with the
progress of expenditure so that no responsibility may attach to Government in the
event of the work having to be stopped for want of funds.

VI.

In case of deposit works all anticipated excesses owing to the tenders having
been received in excess of the estimated rates should be brought at once to
notice of the local body or the party concerned under paragraph 2.105 -V above
accepting the excess and arranging the funds accordingly.

VII.

Authorities undertaking such works should satisfy themselves that the extent to
which Government is responsible in regard to the execution of the work is
thoroughly understood both by the parties for whom the work is to be constructed
and by the executive officer to whom its construction is to be entrusted.

VIII.

Where the work is of magnitude, or there are any special circumstances, be

utilized in meeting outlay on account of another work, the contributions for which
may be in arrears.

2.208 SUPPLEMENTARY AND REVISED ESTIMATES

2.209 IDISPOSAL OF ESTIMATES
2.210 I--- Office of Record for Estimates
2.107.
i. The original estimates after being sanctioned by proper authority, should be
returned to the Divisional Officer for record in his office and the copies retained in
the offices Jiving sanction and those below him up to Executive Engineer, If
estimate is sanctioned by Chief Engineer the copies be retained by the Chief
Engineer and by Regional Engineer and Superintending Engineer. If it is
sanctioned by Regional Engineer, a copy of it should similarly be retained by
Regional Engineer and Superintending Engineer.
ii. The estimates sanctioned by Chief Engineer, Regional Engineer and
Superintending Engineer, must be sent in sufficient number of copies so that one
copy be retained by sanctioning authority and another by lower authority right up to
Divisional Officer.
2.211 IICOMMUNICATION OF SANCTIONS TO ESTIMATES
2.212 TO THE AUDIT OFFICERS
2.108.
1. Immediate intimation of the sanction to an estimate should be made to the Audit
Officer by the authority sanctioning it under copy to all lower formations.
2. A consolidated monthly return of all estimates sanctioned by the Divisional Officer
or higher authority should be sent by the Divisional Officer on the 5th of each
month to the Audit Office direct sending a copy thereof to the Superintending
Engineer.
3. The Superintending Engineer is responsible that in cases where a substantial
section of a project sanctioned by higher authority has been abandoned, even
though provisionally, the aggregate assumed cost (including contingencies) of the
works included in that section is intimated to the Audit Officer for exclusion from
the total sanctioned estimate of the project. See also paragraph 2.86.
2.213 JSUPPLEMENTARY AND REVISED ESTIMATE
2.214 ISUPPLEMENTARY ESTIMATES
2.109.
Any development of a project thought necessary while a work is in
progress, which is not fairly contingent on the proper execution of the work as first
sanctioned, must be covered by a supplementary estimate, accompanied by a fall
report of the circumstances which render it necessary. The abstract must show
the amount of the original estimate and the total of the sanction required including
the supplementary amount.
2.215 IIREVISED ESTIMATES
2.110.
A revised estimate must be submitted when the sanctioned estimate is
likely to be exceeded by more than 5 per cent either from the rates being found
insufficient, or from any cause whatever.
2.111.

When a revised estimate is submitted, it must be accompanied by a

comparative statement (Buildings and Roads stereo No. 42.44) and by a report
showing the progress made to date.
2.216 It is the duty alike of the Divisional Officer and of the Superintending
Engineer to watch carefully the progress of expenditure and to see that a revised
estimate is submitted immediately the necessity arises.
2.112.
When the submission of a revised estimate under the above rules is found
necessary, it is essential that the revised estimate should be compared with the
latest existing sanction of competent authority, see paragraph 2.86. When by
reason of intermediate modifications such existing sanction differs from that
accorded by the highest authority concerned, a statement should be prepared
showing how the sanction with which the revised estimate is compared has been
arrived at.
2.113.
A revised estimate will also become necessary if at any time, either before
or during the construction of a work, it is found that the original estimate for it is
excessive for reasons other than abandonment of a substantial section of a
sanctioned project or material deviation from the original proposals, an officer of
rank not lower than Divisional Officer or may sanction such a revised estimate,
even though its amount may exceed that to which he is ordinarily empowered to
accord sanction. When according such sanction he should intimate, giving
reasons, to the authority who sanctioned the original estimate and to the Director
"Audit and Account* (Works), West Pakistan that the amount of the estimate has
been reduced accordingly.
2.217 IIIUTILIZATION OF COMPLETION

2.218 Report or statement as revised estimate

2.114.
When excesses occur at such an advanced period in the construction of a
work as to render the submission of a revised estimate purposeless, the
excesses, if beyond the power of the Divisional Officer to pass, may be explained
in completion Report or Statement prepared under the rules in paragraph 2.115
but when excesses of more than 6 per cent are shown in a completion report it
should be explained why a revised estimate was not submitted before the work
was completed, and the Superintending Engineer should report whether the
probability of an excess occurring was reported to him on a work slip as required
by paragraph 1.54.
2.219 KCOMPLETION REPORTS, CERTIFICATES AND PLANS
2.220 IGENERAL
2.115.
1. A detailed completion Report or a Completion Statement as necessary,vide
clause (2) must be prepared on the completion of works in the following cases:
i. For all works chargeable to Capital regardless of the actual expenditure being
equal to or more or less than the sanctioned amount.
ii. For works chargeable to heads other than Capital:
a. if the estimate of the work has been exceeded by more than 5 per cent,
b. if the actual expenditure on a work exceeds the limit of the Divisional Officer's
power to sanction, estimates technically, even if the excess is within 5 per cent of

the amount of the estimate, and

c. if there has been an excess over a revised estimate.
2.
a.
Detailed completion report in Buildings and Roads Account Form 44, 47 is
to be submitted on completion of works, on which the outlay has been recorded
by sub-heads. It should give a comparison and explanation of differences between the quantities rates, and cost of various items of work executed and those in
the estimate, and should also mention the names of the Engineers and
Overseers, who supervise the work from time to time during the period of its
execution.
2.221 Note The Superintending Engineer may, if he so desires,
require a detailed completion report to be prepared on the completion
of any other work.
b.
A completion statement in Buildings and Roads Account Form 45 showing
the total estimated cost, the outlay and the excess, if any, is to be submitted to
completion of other works as defined in sub-paragraph (I) supra. A consolidated
statement should be prepared monthly of all such works completed during the
month.
2.222 When the completion statement is to be utilized instead of a revised
estimate under paragraph 2-114, sufficient details must be given to satisfy the authority,
whose sanction is necessary.
3. In cases where no completion report of statement is required to be submitted by
the Divisional Officer the date of completion of all major works should be reported
to the Superintending Engineer who is required to inform the Head of the
Department direct, as well as the Provincial Government in the Buildings and
Roads Department, of dates of completion of works sanctioned by them or by the
Chief Engineer.
2.223 NOTE Similar prose lure should be followed in reporting date
of commencement of all major works to the Head of Department and
the Provincial Government.
2.224 II WORKS EXECUTED ON BEHALF OF OTHER DEPARTMENT
2.116.
On the completion of an original work executed on behalf of another
department, a completion certificate in West Pakistan Buildings and Roads Stereo
Form N. 130 should be forwarded by the Divisional Officer to the civil and military
authority concerned, who should, after signing it in the space provided for the
purpose (tide also 'paragraph 2.120) return it to the Divisional Officer.
2. In the case of repairs, the Sub-Divisional Officer should submit a completion
certificate in West Pakistan Buildings and Roads Stereo Form No. 129 to the
officer of the department immediately interested in the work who should, after
endorsing it with the remark that the work is in "good order" or otherwise, forward
it to his departmental superior (if he is not himself the officer competent to sign the
certificate). The later officer should then transmit to the Divisional Officer for
disposal.
3. The completion certificate in the case of petty works-and repairs will be endorsed
on the requisition West Pakistan Account Form No. 32 and no separate certificate

is then required.
2.117.
Civil and Military Officers are required to fill up and sign all
authorized forms of requisition, completion report or other certificate of execution
that may be required by the Divisional Officer in consequence of the execution of
any work on their application or order.
2.118.
The countersignature of a Civil and Military Officer merely
implies, in the case of an original work, that the work has been completed and
taken over, and in the case of repairs that the building or work generally, is in
proper order, and involves no further responsibility. If the countersigning officer is
not satisfied with the work and wishes to-make any remarks, be can do so over
his signature, but he should bear in mind, that, in making remarks which are unnecessary or irrelevant, he may occasion much trouble and delay. See also
paragraph 2-124.
2.225 III RECORD AND OTHER DRAWING AND PLAINS
2.119.
Record drawings, Showing the work as actually constructed,
should be completed as soon as possible by the officer in immediate charge
every new work or alteration of an existing' work, for approval and record by the
Divisional Officer (vide paragraph 2.120).
2.226 Completion plans, consisting of copies of the record plans of the more
important works and alterations, should, if required to elucidate the report or if
otherwise so directed by the Superintending Engineer be prepared in the Divisional
Office to accompany the completion report.
2.227 Note---Similar procedure should be followed in reporting date
of commencement of all major works to the Head of Department and
the Provincial Government.
2.228 Note (1) Record drawings of important municipal works
constructed by the Buildings and Roads Department should be
supplied to the Municipality concerned.
2.229 Note (2) Record drawings of buildings should consist of a
site plan, ground plan, elevation and one or two sections as may be
necessary to illustrate the work preferably one shoot. Details of
doors, windows, etc. are not required.
2.120.
1. A Divisional Officer must keep on record in his office the following plans or such
of them as are required in his Division:
i. Copies of all standard plans of buildings.
ii. Complete plans, sections, and elevations of every building under his charge
whether military, or Civil, as actually constructed, any departures from sanctioned
design being carefully noted. The boundaries of the ground attached to any
buildings should be distinctly shown.
iii. Plans of roads under his charge showing the quarries whence metal is obtained.
iv. Detailed drawings including foundations, where practicable, of all bridges, and
other works in the Division as actually constructed, any departures from
sanctioned design being carefully noted, the boundaries of the ground attached

thereto being distinctly shown.

v. Complete land plans of all land in the possession of Government, viz.:
a.

Land for which a Divisional Officer is directly responsible.

b.

Land belonging to buildings borne on the book of the Department.

c.

Land appertaining to works made over to Local Authorities.

d.
Lands encroached upon by local bodies and allowed to remain in their
possession, subject to the condition that they are liable to be resumed by
Government in the event of their being required for a public purpose.
e.

Land leased to private persons.

vi. Complete plans of all storm water drains, river, with its boundary under his
charge together with longitudinal section and cross section at suitable scale.
vii. Longitudinal section of all sewers showing main-hole junctions, screen, inlet in to
chamber along with reduced level.
viii. Longitudinal section showing diameter of all pipe lines, rising mains, distribution
lines, fire lines, Hydrants, wells of all descriptions.
ix. Geological sections of all boreholes together with completion strata-chart with
strainers, blank pipe, junction bail plug, and top casing.
x. Complete site plans showing the locality of a tube-well and its discharge on its
completion together with depression head.
xi. Complete plans of all spring which serve as sources for water supply or wells or
other water supply sources together with their discharges. Complete plan of all
reservoir on head works or along with the distribution system.
xii. Complete plans of electric installations overhead and underground internal head
as well as external up to sub-section if under the charge of Buildings and Roads
Department.
2. In Circle Offices the following record plans should be maintained:
i. All plains as per I above for office record.
ii. Copies of all standard plans for well chambers, pump chambers reservoir,
community latrine disposal works and other standard sanitary works.
iii. Copies of all standard type drains, egg shaped sewer or reinforced cement
concrete sewers.
iv. Completion plans of all important earthwork on bund or embankments.
v. Maps of districts and civil stations in the West Pakistan, Linear maps of the
Principal Lines of roads in the West Pakistan.
2.230 (Superintending Engineers and Divisional Officers should keep these
maps in so far as they relate to their respective charges corrected up-to-date).
vi. Copies of all standard plans of buildings.
3. In the Chief Engineer's office the following record plans will be maintained:
i. Maps of districts and civil stations in the West Pakistan.
ii. Copies of all standard plans of buildings.

2.231 Note Plans mentioned as items (i) to l (2) also

record in the Chief Engineers office.

be kept on

2. Similarly the regional engineer shall maintain all plans mentioned above relating
to his region, in his office.
4. All record plans must be kept up-to-date, and it will be the duty of the Divisional
Officer to
forward completion plans of all additions and alterations to the
Superintending Engineer for correction of the Circle Office copies. Similarly the
Superintending Engineer is responsible that such plans are-forwarded to the
Regional Engineer and the Chief Engineer's office for correction of the record
plans there maintained.
5. Where a number of bridges or other masonary works have been made of the
same type it will not be necessary to forward copies of the record plans of each
one of them. It will be sufficient to notify in the letter forwarding the completion
report that the work is of the same type as that submitted with a previous letter,
the number and date of which should be given.
6. Superintending Engineers during their inspection should see that the record plans
are maintained and are corrected up-to-date.
2.121.
A record plan should be correct representation of the work as actually built.
Thus,' in the case of well foundations, it should show in plan the exact position of
all the wells, and in sectional elevation in the directions at right angles to each
other, the exact depth to which they have been stink. This will exhibit all changes
in position of wells and deviations from the vertical which have occurred in the
course of sinking and have remained uncertified. The wells should bear ob the
record plan the same numbers as they have borne during construction and a
statement should appear on the drawing showing the reduced level of the curb of
each well after completion of sinking. The position and dimensions of all any piles
or planks driven to close the spaces between wells should be clearly shown, as
should also be the concrete or other materials used to fill the wells or the spaces
between them. A detail of the corbelling or arching employed to connect wells
should be drawn separately on a scale large enough to show the details.
2. In the case of concrete foundations, the outside edges-should be correctly plotted
end, where piling or stakes are used to surround or partition off the foundation
area, their position should be shown. Changes in foundation level should be
correctly shown in sectional elevation and the reduced levels of the base and top
of the concrete should be given. In case of any other material being used beneath
the concrete it's nature and dimensions must be clearly shown.
3. Reduced levels of all important points of the work, as found after its completion
should be entitled on the drawings.
4. Geological sections should be given in the case of work in which the foundation
level is more than six feet below the natural surface.
5. Separate drawings should be made to show the details of iron work and wood
work and of any other important structural details.
2.122.
Ordinarily, on the completion of a work, the record drawings should be
completed by the Officer in immediate charge, and, after being signed and dated
by him under an entry as executed, they should be sent to the Divisional Offi cer,
who, if satisfied as to their correctness, should countersign them and date them

and have the necessary copies made for submission with the completion report
where necessary.
2. In order that no difficulties shall arise in consequence of the transfer of an Officerin-charge of a work, on all large works a progress should be maintained and kept
thoroughly up-to-date on which all departures from the sanctioned design should
be shown. For small works the outgoing officer should record on the working
drawing the level to which the work was built under his charge, giving notes of any
deviations from the sanctioned plan.
3. Completion plans should be prepared and attested as soon as possible after the
completion of a work.
4. A register of completion plans received should be maintained in the Divisional
drawing office.
5. An annual statement should be submitted on l0th October by Divisional Officer to.
Superintending Engineer giving details or estimates which have been closed
during the year but for which completion plans have not been received within 3
months after the date of-closing the estimate.
2.123.
Every plan and drawing, of whatever kind, must be properly authenticated
by the dated signature of the Officer by whom, or under whose orders it is
prepared.
2. In all completion plans, besides the certificate of completion according to drawing,
the names of the Executive Officers by whom the work was designed and by
whom it was executed, should also be given.
3. The name or signature of every officer and the date of the signature, which is on a
plan or drawing of any kind, should be shown on all copies of such plan or
drawing.
2.232 IVOFFICE OF RECORD
2.124.
1. On the completion of any work in respect of which a Completion Report or
Statement is required under paragraph 2'115, such report or statement should be
forwarded by the Divisional Officer to the Audit Officer, who should, after
verification of the figures, transmit it to the Superintending Engineer. That Officer
should forward to the Chief Engineer through the Regional Engineer Completion
Reports or Statements of all works, the estimates of which have been exceeded
beyond his power of sanction. A copy of the completion report or statement of
those capital works on which there has either been no excess or the excess is
within the Superintending Engineer's powers of sanction, should also be supplied
by the Superintending Engineer to the Chief Engineer through the Regional Head
for note and return.
2.233
(After disposal, the completion report or statement will be finally recorded
in the office of the authority sanctioning the estimate).
2. Sanctions accorded to excess expenditure in completion reports should also be
communicated to the head of the Department concerned and to Government in
the Public Works Department in case of sanctions accorded by Superintending
Engineers) to keep them informed of the completion of works.

3. Completion plans, if any, should not be sent to the Audit Officer but should be
forwarded direct to the Superintending Engineer who should attach them to the
completion report on its receipt.
4. Completion certificates, which should not be submitted to audit, should ordinarily
be retained in the Divisional office, but in the event of unfavorable, remarks
having been recorded upon such a certificate by any Civil or Military Officer, it
should be submitted for the orders of the Superintending Engineer with the
explanation of the Divisional Officer and an account of an action he may have
taken.
2.234

VPREPARATION AND DISPOSAL OF COMPLETION REPORTS

2.235 General instructions

2.125.
Completion reports should be prepared and submitted in accordance with
the instructions contained in paragraphs 2.115 and 2.124 supra.
2. Under paragraph 2.124 completion reports will be-filed in the office of the
sanctioning authority. The following-detailed instructions should be observed in
this connection:
a)
Consolidated completion statements in West Pakistan Account Form
No. 45 of estimates sanctioned by the Divisional Officer the actual expenditure on
which is in excess, of the sanctioned estimate by an amount beyond the
Divisional Officer's powers of passing, should be sent direct to the Director Audit
and Accounts (Works), West Pakistan who-will, after verification, forward the
same to the Superintending Engineer concerned. The latter will sanction the
excess and communicate it to the Divisional Officer and the Director Audit and
Accounts (Works), West Pakistan. In cases where the excess is beyond the
Superintending Engineer's-powers to pass he will take necessary steps to obtain
the Government's sanction.
b)
Completion reports of estimates sanctioned by Superintending
Engineers the outlay on which is in excess of the-sanction estimate by an amount
greater than that which the Divisional Officer is empowered to pass, should be
forwarded by the Divisional Officer direct to the Director Audit and Accounts
Works, West Pakistan, who will after verification-pass on the same to the
Superintending Engineer concerned. The excess will be considered and
sanctioned by the Superintending Engineer if within his powers of sanction by a
separate letter, and communicated to the Divisional Officer and Director Audit and
Accounts (Works); West Pakistan If the excess is beyond the power of sanction of
the Superintending Engineer will take necessary, steps to get the sanction of
competent authority.
c)
Completion reports of estimates sanctioned by the Chief Engineer or
Government, the actual expenditure on which is in excess of the sanctioned
estimate by an amount beyond the Divisional Officer's power to pass, should be
submitted direct to the Director Audit and Accounts (Works), who will, after
verification, transmit the same to the Superintending Engineer concerned who will
sanction the excess, if within his powers of sanction by latter. The Superintending
Engineer shall forward a copy of the letter with the completion report in original to
the Chief Engineer through regional officer for record. When the excess is beyond
the powers of sanction of the Superintending Engineer, he will forward the
completion report together with needful explanations by the Divisional Officer and

himself for sanction of the excess by competent authority. Necessary sanction of

Government to such excess will be communicated to the Chief Engineer and
Director, Audit and Accounts (Works). West Pakistan, and the completion report
filed in the Secretariat.
d)
Detailed completion reports in West Pakistan Account Form 44 will he
prepared in respect of works on which the outlay has been recorded by subheads.
e)
Registers of sanctions should be posted in each office as the
Completion Report is received.
f)
Particular instructions for the preparation and disposal of completion
reports relating to the Buildings and Roads Department are given in the Buildings
and Roads Manual of Orders, paragraphs 8.11 to 8.16.

2.236 ANNEXURE 'A' TO CHAPTER II

2.237 REFERENCE PARAGRAPH 2 AND 3)
9.2.
of D,P.R. (Pb). Power in respect of purchase, manufacture, etc, of stores
and increases and decreases in the reserve stock limit (see Rule 6'2)
2.238
2.239 S 2.241 Nature of power
e 2.242
r
2.247 1 2.248 2

2.243 Department
2.244

2.245 Extent
to
which
assent is given.

2.249 3

2.250 4

2.251 1 2.252 To
sanction
the 2.253 Buildings and 2.254 Up to Rs. 40,000 in
purchase of
Roads
any one case.
livestock and
the
Department. 2.255
purchase,
manufacture
and
repair
of
articles
included
under
the
minor
2.256 2 2.257 To sanction purely 2.258 Ditto
temporary increases
of the reserve stock
limits of a division.
9.3.
Power in respect of the according
sanctioning of estimates, etc. (Rule 7-8).

2.259 Fall
powers,
provided
such
increases
are
absorbed within six
months from the
date of increase.
of Administrative. Approval and the

2.261 Noteln the case of large projects, the Finance Department

may at the time of intimating its concurrence in administrative
approval to a general project estimate define the extent to which such
concurrence permits of the presumption of Finance Department
assents to the sanction of the working estimate when these are
prepared prior to the issue of technical sanction by the authority
concerned.
2.262 S 2.265 Nature of power
e 2.266
r
2.272 1 2.274 2

2.267 Department
2.268
2.276 3

2.269 Extent
to
which assent
is given
2.278 4

2.280 1 2.282 Administrative

approval
in
2.281
expenditure
on
minor works other
than
works
in
connection with a
building intended to
be used used as the
residence
of a
Government servant
or a rest-house
or
inspection bungalow
and works such as
tube.well
and
pumping plants, etc.,
the, running cost of
2.304 2 2.305 Administrative
approval
to
expenditure on minor
works in connection
with the construction,
purchase
or
conversion
of
a
building intended to
be used as the
residence
of
a
Government servant.
2.306

2.292 All
Departments 2.295 Fun powers,
except Forest and
subject to the
Irrigation
Departcondition that
ment.
if the total
expenditure
2.293
which
it if
2.294
proposed
to
incur on a
particular
building within
a
single
financial year
exceeds
Rs.10,000 the
concurrence
of the Finance
2.307 All Departments
2.308 Full
power
provided (a)
that
the
standard rent
as calculated
under Fundamental Rule
45-A or rule
5.23 of the
Civil Services
Rules
(Punjab),
Volume
I,
does
not
exceed 121/2
per cent of the
average pay
of the class of
Government
servant who
will
usually
occupy
the
building;
(b)
that assent is
not presumed
to any such
expenditure
which is not
expected
to
bring in an

2.309

2.310

2.311

2.312 Rules
or
under the rules in
Chapter V of the
Civil Services Rules
(Punjab) Volume I;
and (c) that the
building is assigned
to the holder of a
specified post who
is bound by the
terms to live in it.
2.313 Before giving
financial consent to
expenditure,
in
respect
of
estimates classified
as Major works, the
Finance
Department
will
require
to
be
satisfied that the
conditions specified
above
are
fulfilled with, the
substitution of 10 for
12 per cent in
proviso (a).

2.314 3 2.315 Administrative

2.317 Buildings and Roads 2.318 up to a limit
approval
to
Department.
of Rs. 1,000 in each
expenditure
on
case
irrespective
original
works
in
of the cost of the
connection,
with
building
and
existing
residential
subject to
any
buildings.
general
orders
of
the
.
competent
2.316
authority regulating
the supply
by
Government of any
special fittings
in
any
particular
type of residence
and to the provisos
that:
2.319 (i) When the
residence
is
classed as Major
work, or a Minor
work
and-remains
so
after
theproposed work is
carried
out,
the
standard rent as
calculated
underFundamental Rule
'45- A, or under the
rules in Chapter V of
the Civil Services
Rules
(Punjab),
Volume I, on the
final capital cost
does not exceed 10
per cent or 12 per
cent,
respectively,
as the case may be,
of the average pay
of the class pf
Government
servants
Here
usually occupy the
buildings, (ft) When
the residence is
already classed as a
Minor work and
becomes a Major

2.320

2.321

2.322

2.323
work after
the proposed work
is carried out, the
consent
of
the
Finance Department
must be obtained
before
any
expenditure
is
incurred on it. The
power
conferred
above
may
be
exercised in respect
of buildings allowed
rent-free, provided
that the necessity
for
rent-free
allotment has been
accepted by the
Finance
Department.

2.324
2.325 STATEMENT SHOWING POWERS DELEGATED TO VARIOUS OFFICERS IN
THE INTEGRATING UNITS IMMEDIATELY BEFORE 14TH OCTOBER 1955.
2.326 TO SANCTION PURCHASE, MANUFACTURE, ETC., OF STOKES.
2.327 S 2.330 Nature of power
e 2.331
r
2.337 1 2.339 2

2.332 Department

2.338 2.340
2.346 3 2.348 To purchase office
furniture up to Ha.
2.347
1,000 for
each
estimate provided the
sanction
to
an
estimate exceeding
Rs. 500
is con
firmed
by
Chief
Engineer
before
purchase of articles
(Rule 10.2).

2.342
2.344
2.354 Superintending En- 2.357
gineer
Building 2.358
and
Road
Department.

2.333
2.341 3

2.334 Extent
to
which assent
is given
2.343 4

2.355
2.356

2.359
2.360 S 2.363 Nature of power
e 2.364
r

2.365 To whom delegated 2.367 Extent

2.366

2.368

2.370 1 2.372 2

2.374 3

2.376 4

2.379 6 2.380 To sanction estimate 2.382 Superintending En- 2.384

for
purchase
and
gineer Building and 2.385
manufacture of Tools and
Road Department up
Plants (excluding live stock,
to Rs. 4,000 for each
tents, office furniture and
estimate.
motor
vehicles).
(Rule 2.383 Selected Executive
10.2).
Engineer, Building and
2.381
Road up to Rs. 500 for
each
estimate
Nonselected
Executive
Engineer up to 200 for
each estimate.
2.386 1 2.387 To sanction estimate 2.389 Superintending En- 2.391
1 for repairs and carriage of gineer's full powers within
Tools and Plant.(Rule 10.2) the budget provision for
their respective circles.
2.388
2.392 2 2.393 To order from a
0 Government W/S materials,
stores or manufactured
articles for which due
provision has been made in
a sanctioned
estimate.
(Rule 10.2).
2.394 To
sanction
estimates for purchase or
manufacture of materials to
be used on works (Rule
2.398 1 2.399 To
sanction
estimates for purchase or
manufacture of materials to
be used on works.

2.395 Executive Engineers 2.397

Building
and
Road
Department Selected Rs.
1,000 Non-selected Rs.
500.
2.396

2.401 Superintending En- 2.402

gineers full powers within
the limit sanctioned reserve
stock.

2.403 2 2.404 To
purchase
or 2.406 Executive Engineer 2.408
manufacture
full powers within the
materials to be used
limits sanctioned for
on works.
reserve stock subject
to the approval or
2.405
sanction
of
the
estimate
being
obtained
where
required
by
the
provisions
o)
paragraphs 4' and 42.409 TO ACCORD ADMINISTRATIVE TO WORKS (See PARAGRAPH 2 .5 OF
BUILDINGS AND ROADS DEPARTMENT CODE) RULE 10.4 OF D. F. R.
2.410 NoteThe money limits specified in the delegations below

relate to the entire estimated cost of a work including both original

works and repairs, if any, and not merely to the coot of the portion
relating only to original works.
2.411 S 2.414 Nature of power
e 2.415
r
2.421 1 2.423 2

2.416 To whom delegated 2.418 Extent

2.430 1 2.431 To
convey
Administrative
approval to proposals
for works other than
residential buildings
appertaining to their
respective
departments
falling
under the following
minor heads of '50
Civil Works, Original
WorksBuildings'
a) Land
Revenue,
Provincial
Excise,
General Administration,
Agriculture and Industries
(Fisheries only).
2.432
2.433

2.417

2.419

2.425 3

2.427 4

2.439

2.456

2.440

2.457

2.441

2.458

2.442

2.459

2.443

2.460

2.444 Financial
sioner.

Commis- 2.461 Up
to
Rs.
10,000 also for
works
2.445
appertaining to
2.446
Colony towns
falling
under
2.447
head
81
2.448
Capital
Account
of
2.449 Commissioners
of
Civil
Works
Divisions.
outside
the
2.450
Revenue
Account.
2.451

b) Land
Revenue, 2.452
General Administration
2.453
2.434
2.454 Ditto
2.435
2.455
2.436
2.437
c)
2.438

Provincial Excise

2.462 Up
to
Ra.
3,500
for
works
appertaining to
Civil
Rest
houses.
Dak
Bungalow.
Treasury
Buildings,
Land Revenue
Buildings and
Miscellaneous
buildings
rotating to their
Divisions.

2.464

d)

Registration

2.465
2.466
e) General
Administration
2.467
2.468
2.469
2.470
2.471
2.472
f)
Administration
Justice

2.480 Inspector-General of 2.495 Up

to
Rs.
Registration
5,000
for
works
2.481
appertaining to
i. Reclamation Officer.
the
Department of
2.482
Registration.
2.483
2.496 Up
to
Rs.
2.484
3,500
for
works
ii. Deputy Commissioner for
appertaining to
Criminal Tribes.
Reformatories
2.485
and
the
Reclamation
2.486
Department.
of 2.487 Judges of the High
2.497
Court

2.473

2.488

2.474

2.489

2.475

2.490

2.476

2.491

2.477

2.492

2.498 Up
to
Rs.
3,500
for
works
appertaining to
the
Criminal
Tribes
Department.

2.478

2.493

2.499

g)
Jail and
settlement
2.479

Convict 2.494 Inspectorof Prisons.

General 2.500 Up
to
Rs.
10,000
for
works
pertaining
to
the High Court,
District
and
Sessions
Courts, Subordinate
Judges' Courts
and
Small
Cause Courts,
and Subsidiary
Buildings.
2.501

2.506

h)

Police

(i)Inspector-General
Police

of 2.537 Up
to
Rs.
5,000
for
2.507
works
2.520
2.508
appertaining to
2.521
Police
lines
2.509
and
than
as
(ii)Deputy Inspector-General
2.510
and
of Police.
miscellaneous
2.511
2.522
buildings of the
2.512
Police
2.523
Department.
2.513
2.524
2.538 Up
to
Rs.
i)
2.525
1,000
for
(i) Education other than
works
2.526
European and Angloappertaining to
Pakistani Education
2.527 Director of Public
Police
lines
(ii) European and Anglo- Instruction.
and than as
Pakistani Education
2.528
and
miscellaneous
2.514
2.529
buildings of the
j)
Medical
2.530 Inspector-General of
Police
Civil
Hospitals.
Department.
2.515
2.531
2.539
2.516
2.532
2.540 Up
to
Rs.
2.517
5,000
for
2.533
2.518
works
2.534
appertaining to
2.519
Government
2.535
k) Public Health
Colleges and
2.536 Director of Public
Schools
and
Health
miscellaneous
building
2.541
2.542 Up
to
Rs.
5,000
for
works
appertaining to
Hospitals and
Dispensaries,
Medical
Colleges and
Schools,
Mental
Hospitals and

2.545

2.575

l)
Agriculture, Industries 2.557
Director
(Fisheries Only).
Agriculture.

of 2.570 Up to Rs.5,
000 for works
appertaining to
2.546
2.558
the
2.547
2.559
Departments,
of Agriculture
m) Veterinary
2.560
and Fisheries.
2.548
2.561
Director
of
2.571 Up
to
Rs.
Veterinary Services.
2.549
5,000
for
2.562
works
n)Co-operative Credit
appertaining to
2.563
Registrar of
2.550
the Veterinary
Cooperative Societies.
Department.
2.551
2.564
2.572
2.552
2.565
2.573 Up
to
Rs.
o)Industries
(except
2.566
Director
of
2,500
for
Fisheries)
Industries.
works
2.553
appertaining to
2.567
2.554
the
Co2.568
operative
2.555
2.569
Societies
Department.

2.576 S 2.579 Nature of power

e 2.580
r
2.586 1 2.588 2

2.581 To whom delegated 2.583 Extent

2.582

2.584

2.590 3

2.592 4

2.595 2 2.596 To
convey 2.597 Superintending
2.598 For all works,
administrative
Engineers, Buildings
both buildings
approval to proposals
and
Roads
and
for works other than
Department.
communication
residential buildings.
s which do not
appertaining to
any particular
department
and to the
extent of Rs.
5.000 provided
that
the
amount
for
original works
does
not
exceed
Rs.
2,500
only
2.599
2.600

2.601

2.602

2.603

2.604 --- Civil Works

or
Communicatio
ns of the Major
Head 50
2.605 3 2.606 To
convey 2.607 Heads
of 2.609 Up
to
Rs.
administrative
Departments named
2,000 for the
approval to estimates
in entry.
total cost of
of capital expenditure 2.608 1.
buildings;
on the construction or
calculated
purchase
of
according
to
residences
for
Fundamental
Government servants
Rule 45-A or
to
meet
the
the rules in
requirements of their
Chapter V of
respective
the
Civil
departments.
Service Rules
(Punjab),
Volume I shall
not exceed 10
per cent of the
average
2.610 4 2.611 To
convey 2.612 Chief Engineer
2.613 Up
to
Rs.
administrative
2,000 and as
approval to estimates
in
entry
3
of expenditure on
above
works in connection
with
existing
residential buildings
to
meet
the
requirements of all
the departments.
2.614 5 2.615 To
convey 2.616 Superintending
2.617 Up
to
Rs.
administrative
Engineers,
Public
4,000 for the
approval to estimates
Works Department.
total cost of
of capital expenditure
building and as
on the construction or
in
entry
3
purchase
of
above.
residences
for
Government servants
to
meet
the

2.618 6 2.619 To
accord 2.620 Ditto
administrative
approval to estimates
of expenditure on
works in connection
with
existing
residential buildings.

2.621 Up to a limit of
Rs. 200 in
each
case
irrespective of
the capital cost
of the building
which includes
the cost of
sanitary, water
supply
and

2.622
2.623 The power conferred in serial Nos. 3 to 6 in regard to administrative
approval to estimates of expenditure on original works in connection with residential
buildings may be exercised in respect of buildings allowed rent-free, provided that the
necessity for rent-few allotment has been accepted by the Finance Department.
2.624
2.625 S 2.628 Nature of power
e 2.629
r
2.635 1 2.637 2

2.630 To whom delegated 2.632 Extent

2.644

2.645

2.649

2.652 ADMINISTRATIVE APPROVAL TO WORKS

2.631

2.633

2.639 3

2.641 4

2.646

2.647 Also that no

addition
is
made which is
not covered by
the sanctioned
type-design or
is of nature not

2.650 7 2.653 (Rule 20.15 or P.F.R.)

2.651
2.654

2.655 To
convey 2.656 Director of Land 2.657 Up to Rs. 250
administrative
Record.
in each case.
approval to estimates
for
the
repairs
of
2.658 8 2.659 To
convey 2.661 Financial
2.662 Full Powers.
administrative
Commissioners.
approval to estimates
for the construction or
repair
of
Patwar

2.663 9 2.664 To
convey 2.666 Inspector-General of 2.667 Up
to
Ra.
administrative
Prisons.
2,500 only. For
approval to proposals
works
for works other than
appertaining to
residential buildings.
Central
and
District
Jails,
2.665
lock-ups andrniscellaneous
buildings of the
Jail
Department
falling
under
the minor head
2.668 1 2.669 To
convey 1. Commission
Multan 2.670 Up
to
Rs.
0
administrative
Division.
1,500.
approval
to 2. Deputy Commissioner, 2.671
expenditure on all
Dera Ghazi Khan.
2.672 Up to Rs. 500.
petty and annual
repairs as well as 3. Commandant, Border 2.673
Military
Police
or
original
works
or
Commandant, Baluch 2.674 Up to Rs. 300.
special repairs to
Levy.
buildings under the
2.675
control of the Border
Military Police or
2.676 1 2.677 To
convey 2.678 Inspector-General of 2.680 For works of
1
administrative
Police.
petty
and
approval to proposals 2.679
annual repairs
for works other than
as well as
residential buildings
original works
under paragraph 5.10
or
special
of the Punjab Public
repairs
to
Works
Department
buildings in the
Code
(Second
charge of the
Edition) as applicable
Police
Deto Punjab Pakistan.
partment
falling
under
the minor head

2.682 1 2.683 To
convey
2
administrative
approval to works for
non-residential
buildings
for
the
Police Department.

2.684 Deputy
Inspector-i.
General of Police.
2.685
2.686
2.687
2.688
2.689
2.690
2.691
2.692

For works of all

petty and annual
repairs as well as
original works or
special repairs to
buildings in the
charge
of
the
Police Department
falling under the
minor
head
"Works" of the
major head "29
Police'' and to the
extent Rs. 1,500
only.

2.693 Superintendent
of
Police,
Principal.
2.695
Police
Training
ii. For
works
School
and
described in (i)
Assistant
above
to
the
Superintendent
of
extent of Rs. 300
Police in charge of
only
the
Punjab
Constabulary.
2.696
2.694

2.697
2.698 1 2.699 To
convey 2.700 Director,
Animal 2.701 For works of
3
administrative
Husbandry
petty
and
approval to proposals
Department, Punjab.
annual repairs
is for works including
as well asresidential buildings
original works
for menials.
or
special
repairs
to
buildings such
as
"Kacha"
menials
quarters
implement
sheds, dutch
barns,
etc.
falling
under
2.703 Menial means the holder of a post in inferior service, the expenditure on
which is charged to contingencies. He is now called a low-paid Government servant.

2.704

2.711

2.705 To
convey 2.707 Director
of 2.709 For
petty
administrative
Agriculture, Punjab.
originalwork
approval to proposals 2.708
relating
to
for works including
Kacha- pacca,
residential buildings
pacca
for
menials
and
buildings and
tenants.
structures
such as field
2.706
office
and
laboratories
stores
implements,
workshop and
juice
boiling,
sheds bullock
byres "Kacha
or
Kachapacca
or
pacca
quarters"
for
menials
and
tenants. Pucca
wells,
tanks,
water channels
and
culverts
fences,
birdproof cages of
the Agricultural
Department
(including the
Fisheries
2.712
2.713
2.714 Industries and
to the extent of
Rs. 2,500 only.
2.715 Note The kacha structure is one where the work is in son
dried bricks in mud with burnt bricks in mud in certain places, such
as jambs of doors and windows or arches.
2.716 "Menial" means the holder of a post in inferior service, the
expenditure on which is charged to contingencies. He is now called a
low-head paid Government Servants.
2.717

2.718 Rule 10.5 of D.F.R. (Pb.)

2.719 TO ACCORD TECHNICAL SANCTION, TO SANCTION ESTIMATES FOR AND
EXPENDITURE ON WORKS OR TO DIVERT PROVISION UNDER

2.720 1 2.721 To accord technical 2.723 Executive Engineer, 2.727 Rs. 10.000 for
9
sanction to detail
Buildings and Roads
each work Up
estimates for original
Department.
to 1,000 for
works and special
Selected
Officer
each works.
repairs.
Other.
2.728
2.722
2.724
2.729 Up
to
Rs.
2.725 Executive Engineers.
2.726 Excluding
Departmental
charges
establishment
2.731 2 2.732 To accord technical 2.733 Chief Engineer
5
sanction to estimates
for maintenances and
repairs.
2.735 2 2.736 Ditto
2.737 Superintending
6
Engineer.

2.740 2 2.741
7
2.742
2.746 2 2.747
8

2.753 2 2.754
9 2.755

1,000 for each

work
2.730

for
and
2.734 Full Powers.

2.738 Up to two Lakh

in each case
and within the
limits assigned
for his circle in
the
Budget
Estimate under
each head of
To accord sanction to 2.743 Executive Engineer 2.745 Within limits of
estimate for ordinary 2.744
sanctioned
repairs.
stereo
typed
estimates and
budget
allotment
placed at their
To
divert provision 2.749 Superintending En- 2.751 Full powers.
for contingencies of a
gineer.
2.752
sanctioned estimate 2.750
to new works or
repairs not provided
for in the estimate.
Ditto
2.756 Executive Engineer 2.761
2.757 Selected
Class I.
2.758

Officers 2.762 Rs. 1,500

2.763

2.764 1,000
2.759 Selected
Officers 2.765 500
Class II & III Non2.766
selected

2.767 7 2.768 To issue work order 2.770 Executive Engineer

for works and repairs.
2.769

2.772

2.773 Ditto

2.778 3 2.779

2.775 Sub-Divisional
Officer
2.780 Superintending
gineer.
2.781

2.771 Up
to
Rs.
10,000 subject
to
the
condition that
the
amount
exceeds
the
powers of Sub2.777 4,000

En- 2.782 Up to 60 per

mensem
for
each post so
created
and
subject to the
conditions
a. Necessary
funds
either already exist
or
have
been
provided by competent authority.
b.The
pay
and
allowances of no
such posts shall
exceed the prescribed
rates
in
cases where such
rates have been
definitely laid down
by a higher authority
for
.any
particular class of

2.783 4 2.784 To accept tenders

2.786 Sub-Divisional
cers.
2.789 Grants, concessions, leases, etc. (Rule 2.45)
2.790 2 2.791
0
.
4

Offi- 2.787 Up
to
4,000.

Rs.

Security bonds for the 2.793 Chief

Engineer, 2.795 In cases of
due performance of
Superintending EnGovernment
duties
by
gineers,
Divisional
Servants
Government
Officers,
Buildings
whom they, are
servants.
and
Roads
empowered
1
Department.
to appoint to
8 2.792
vacant posts
2.794
subject to the
minima
prescribed in
paragraph
1.154 of the
Buildings and

2.797 2 2.798 To sanction leases for 2.800 Superintending

2.802 Full powers up
3
grazing Cattle on
Engineers, Executive
to one year,
road sides.
Engineers.
provided
the
rental
does
not
2.799
2.801
exceed
Rs.
2.804 2 2.805 To sanction leases ofi. Superintending
2.808 Up
to one
3
houses, land, or other
Engineers,
Buildings
year, provided
immovable property
and Roads Department.
that the rent of
belonging to Gothe property as
ii. Divisional
Officers
vernment.
fixed
by
Buildings and Roads
competent
2.806
Department.
authority does
2.807
not exceed.
i.

Rs. 200 a month.

ii. Rs.100 a month.

2.810 3 2.811 To
sanction 2.813 Superintending En- 2.814 Up to 1 year
0
agreements
with
gineers
Buildings
only and subauctioneers
for
Roads Department.
ject to
the
conducting the sale of
condition that
Government
stores
the terms of
by public auction.
the leases are
those
2.812
embodied
in
2.816
2.817 20.6 Rewards, fees, bonus, remuneration, grants for uniform and
equipment, etc. (accepting fees and honoraria Granted to Government grants) under the
F. D. and C. S. R. (Pb.), Vol. I, Part I.
2.819 2 2.820
0
.
6
(
1
)

2.823

To
grant
cash 2.821 Heads
of 2.822 Subject to a
rewards
to
meet
Departments.
maximum
of
funeral and other
Rs. 500.
unavoidable
expenses
to
the
relations
of
all
Government servants
drawing pay up to
Rs.350 per mensem,
who are killed or die
of injury received as a
result of special risk
2.824 To sanction recurring 2.825 Heads of Offices.
2.826 Up to a limit of
expenditure on the
Rs.
7
a
maintenance
and
month--repair of clocks in
repairs,
offices.
cleaning and
oiling of office
clock
should

2.827

2.828 To
entertain 2.829 Ditto
temporary
establishment
chargeable to hot and
cold
whether
charges,
as
for
instance, punk has
coolies.

2.831

2.832

2.833
2.834

2.842

2.843

2.848

2.849

2.830 Rs. 15 or the

market rate as
fixed by the
Deputy
Commissioner
s, whichever is
greater,
and
for a period not
exceeding six
To
sanction
the 2.835 Heads
of 2.836 Up
to
a
payment of rent for
Departments (except
maximum
of
lands and houses
Forest
Rs.58
a
occupied
by
GoSuperintending
month.
vernment for other
Engineers
and 2.837
than
office
and
Commissioners
of
2.838
residential purposes.
Divisions).
2.839 Subject
to
the
proviso
(Rest-homes
are
that no Iease
included
is entered into
in
houses
for
for a period of
residential
more than one
purposes).
year and to the
condition
of
paragraph 32
of
Appendix
To
sanction
the 2.844 Ditto
2.846 Subject
to
payment
the
existence
2.845
of rates or taxes
of
budget
levied
by
provision.
statute or by
local
2.847
rules
or orders (as for
To sanction supply ofi. Heads of Offices and 2.851 Subject to the
liveries,
summer
Departments.
conditions in j
clothing, belts, cross
the rules for
belts, badges, and
supply
of
warm
clothing to
liveries, etc., in
peons and menials.
Appendix 15.

2.852

2.859

2.853 To Sanction purchase 2.855 Heads

of 2.857 Subject to the
of type-writers
for
Departments,
rules
and
themselves
and
Superintending
conditions in
offices
subordinate
Engineers, Buildings
Chapter 12 of
to them.
and
Road
the Stationery
Department,
Prinand
Printing
2.854
cipal, the Punjab
Manual
College
of
(Fourth
EdiEngineering
and
tion) and to
Technology, Lahore,
the
proviso
Principal,
that in cases
Government School
where no scale
of
Engineering,
of
Punjab, Rasul.
typewriters has
been
fixed
2.856
the
power
can
be
exercised
2.860 To sanction the hiring 2.863 Disbursing Officers 2.868 For a period
of
typewriters
of 2.864
not exceeding
approved patterns for
two months.
use in their own 2.865
2.869
offices and offices 2.866
2.870 Up to Rs. 180
subordinate to them.
2.867 Heads
of Departfor
each
2.861 To sanction purchase
ments
and
machine and
of duplicators and
Controlling Officers.
subject to the
duplicating machines.
Rules
in
2.862
Chapter 12 of
the
Printing
and Stationery
Manual
(Fourth
Edition).

2.871

2.872 To sanction purchase 2.874 Head

of bicycles for the use
Departments.
of their own offices,
as well as for certain
subordinate offices.
2.873

of 2.875 Bicycles may

be provided for
the use of
office
messengers
employed
in
district
headquarters
offices,
in
Settlement
Offices, in the
Offices
of
Heads
of
Departments
and
in
headquarter
offices
subordinate to
Heads
of
Departments
in eases where
their supply is
rendered
clearly
necessary by
the
requirements
of
public
business, provided.
1. that not more
than one bicycle
.is provided for
any one office;
2.

that Government
bicycles shall not
be
used
for
private purposes ;

3. that bicycles shall

be of the type
adopted
for
Government
offices. (The price
of these bicycles
is notified from
time to time by
Government); and
4. that
before
sanctioning any

2.876

2.877

2.881

2.882 To sanction purchase 2.884 Heads

of
of periodicals and
Department
and
news-pa-pen required
Controlling Officers.
for official use
2.889 To
sanction 2.890 Heads
of
purchase of Books
Departments
and
and Maps.
Controlling Officers.
2.894 To
sanction
the 2.896 Controlling Officers 2.897 Full
powers,
purchase
of
subject to the
Stenographic
and
condition that
fountain pens in the
pens
are
local market.
purchased
only for the
2.899 To
Sanction 2.901 Heads of Offices
2.903 Full
powers
employment of local 2.902
subject to the
agency for purposes
condition and
of book binding in all
terms
laid
cases in which the
down
in
papers to be bound,
paragraph 9.5
e.g., like settlement
of the Punjab
and annual reorders,
Printing
and
are such ought not to
Stationery
be bound otherwise
Manual
than
under
the
(Fourth
supervision of an
Edition.)
official of the Land
2.904
Records Staff, (2) the
papers are such that,
owing to the constant
need for reference,
they cannot without
great inconvenience
be spared out of the
office for the time
which a Jail Press or
the
Government
Press
would
ordinarily occupy in

2.888
2.893

2.898

2.878

2.879 Simultaneous
reduction
cannot
be
made in the
inferior
establishment
of the office
Concerned,
and ordinarily
the purchase
should not be
2.886 Without limit,
subject
to
budget
provision.
2.891 Without
restriction.

2.905

2.914

2.906 To
sanctioni. Heads of Departments
expenditure
in
and
Superintending
emergent cases on
Engineer's
Buildings
account of binding
and Roads Department.
works
executed 2.908
locally.
ii. Executive Engineers.
2.907
2.909

2.915 To sanction small 2.917 Heads

monthly payments to
Departments.
manilas and interior 2.918
servant for supplying
drinking water for
dusting offices or for
other purposes of a
like nature.
2.916

2.910 Up to a limit of
Bs. 10 In each
case.
2.911
2.912

2.913 Up to a limit of
Rs. 5 in each
case
and
subject to a
total
expenditure of
Rs. 50 in any
of 2.919 Subject to the
following
conditions:-a. that the payments
are of a purely
contingent
character,
are
drawn on contingent
bills
and
may
be
withdrawn at any
time
at
the
discretion of the
Head
of
Department.
b. that the allowance
will not count for
leave allowance or
pension; and
c. that in the case of
menials or inferior
servants already in
permanent
employment
in
receipt of monthly
rate of pay, the
payment must not
exceed a sum of
Ra. 2 a month in
any one ease;
further
the
sanctioning
authority must, in

2.920

2.921

2.922

2.923
sanctioning any such
payments record
his
reasons
therefor, and most
satisfy himself
1. that the work to be
done
is
really
necessary;
2. that it is outside
the regular duties
of a menials or
inferior servant on
the
permanent
establishment; and
3. that the grant of
the
extra
allowance to any
such menial or
inferior servant is
distinctly
more
economical than
the employment of
fresh agency.

2.925

2.926 To
sanction
the
renting
of
office
accommodation
for
Superintending
Engineers,
Superintendents
of
Works, Executive Engineers,
SubDivisional Officers.

2.928
2.929
2.930
2.931
2.932
2.933 Superintending
Engineers.

1. When the accommo- 2.934

dation is provided in a
separate building.
2.927

2.935 Up
to
a
maximum
of
Rs.
100
per mensem in
case
of
Superintending
Engineers,
Superintendents of Works
and
Executive
Engineers and
to a maximum
of Rs. 30 per
mensem
in
case of SubDivisional
Officers
and
subject to the
production of a
nonaccommoda-

2.937

2.938

2.939

2.941

2. When it is provided in the 2.944

building in which the 2.945 Superintending
Government resides ----engineers.
a.
if ho happen* to foe an 2.946
Executive Engineer incharge of a Division or a 2.947
Superintendent of Works; 2.948
or
2.949
2.942
2.950 Superintending
b. if he happens to be a
Engineers
Sub-Divisional Officer.
connected.
2.943
2.951
2.952

2.956 1
0
6

2.960 1
0
7

2.940 and to the

further
provision that
no lease is
entered into for
a period of
2.953 Up to Rs. 30 a
month and in
special cases
up
to
a
maximum
of
Rs. 45 per
mensem, but
in no case
must the rent
of the whole
house
and
subject
to
other
conditions
noted against
clause
(1)
above.

2.954 A
fair
proportion of
2.957 To purchase in the 2.958 Principal, the Punjab 2.959 Full Powers.
local market articles of
College
of
stationery required for the
Engineering
and
use of students, apprentices
Technology, Lahore
or candidates for admission
and
Principal,
to the institution
Government School
of
Engineering,
2.961 To
sanction 2.962 Superintending
2.963 Subject to the
replacement
of
Engineers, Buildings
following
unserviceable
bicycle
and
Roads
conditions:-originally purchased with
Department,
1. That the bicycle
the sanction of the Chief
Principal
of
the
has
become
Engineer.
Punjab College of
unserviceable by
Engineering
and
fair, wear and
Technology, Lahore
tear and has
and
Principal,
been in use for
Government School
not less than 10
of
Engineering,
years;
Punjab, Rasul.
2. that the cost will
be met from the
grant
for
contingencies at

2.964

2.965

2.966

2.967 the
disposal of the
office where the
bicycle is to be
replaced; and

3. that bicycles to
be
purchased
are of the type
approved
for
Government
offices (The price
of these bicycles
is notified from
time to time by
Government).
2.968 1 2.969 To grant a fixed 2.970 Heads of Offices in
2.971 Up to the
0 monthly
allowance
on
the Buildings and
following limits:-8 account of kerosine oil used
Roads Department. i. Treasury Guards
for performing duties at
Rs. 1 to Rs. 9.
night.
ii. Chowkidars As.
8 to Rs. 2.
iii.

Gauge Readers
As. 8 to Rs. 1.

a. No allowance will
be granted to
treasury guards at
places
where
electric light is
provided.
b. The rate in each
case will be fixed
according to the
locality and the
amount of work
required to be
done.
c. Wherever it can
be conveniently
arranged
oil
should
be
supplied in kind in
preference
to
cash allowance.

2.972 1 2.973 To sanction purchase 1. Executive Engineers in 2.976 Only one or

1 of books of reference
charge of Division.
two copies of time
0
and fair tables and
2.974
goods tariff of North2.975
Western Railway.
2. The
Principal 2.977 Up to Rs. 20
Engineering
School, excluding postage for
Rasul.
each
purchase,
subject
to
the
following
conditions:--1. That the grant for
office
contingencies
is not. Exceeded.
2. That the total
expenditure
in
any one financial
year does not
exceed Re. 50.
2.979 1 2.980 To sanction purchase 2.982 Executive Engineers 2.984 Full
powers
1
of survey, field and 2.983
subject to bud2
level log book* of
get provision.
approved standard.
2.985
2.986 1 2.987 To
sanction 2.989 Consulting Architect 2.990 Up to a limit of
1
expenditure o the
to
Government
Rs. 60 to any
3
making of any model
Punjab.
one model.
for which no specific
2.991
estimate of the work
has been sanctioned.

2.992 1 2.993 To
sanction
the 2.995 Superintending
2.997 To the extent
1
supply of liveries and
Engineers,
of the provi4
warm clothing to the
Buildings and Roads
sion for liveries
regular menial staff
Branch.
and
warm
employed on Boat 2.996
clothing
Bridges.
existing in the
sanctioned
2.994
maintenance
estimate
for
the
Boat
Bridge
concerned and
provided that
the maximum
coat of each
livery
and
warm clothing
does
not
exceed Rs. 15
2.998 1 2.999 To sanction purchase 2.1001
Superintendin 2.1002
Up
to
1
ferro-Chemicals.
g Engineers.
an annual limit
6 2.1000
of Rs. 75 only
for each ferro2.1004
2.1005
Note No. 1In the Public Works Department powers are
delegated to Executive Engineers who are selected for higher powers
According to their length of service in the following manner:
2.1006

Officers of over 16 years' service

2.1007

Officers from 12 to 16 years service

2.1008

Officers of under 12 yean' service

2.1009
Note No. 2Note 1 above does not apply to members of
the Provincial Service of Engineers (Assistant Engineers), Such
officers when appointed to divisional charge shall, in the absence of
special orders in any individual case, exercise the powers of selected
officers under 12 years service.
2.1010
2.1011
2.1012

2.1013

ANNEXURE 'B' TO CHAPTER II OF BUILDINGS AND ROADS

DEPARTMENT CODE
2.1014

2.1015

(Reference paragraph 2.12 and 2.13)

DELEGATION OF POWERS UNDER FINANCIAL RULES AND POWERS

OF RE-APPROPRIATION
2.1016

2.1017

--------------

Finance Department Letter No.F-SOI-(FR)-10/59, dated 12ra January

1959).
2.1018

--------------

2.1019
Pending the framing of Financial Rules for West Pakistan the
Financial Rules in force in the integrating units on the appointed date, shall continue to
remain in force in the areas in question; provided that the offices, the headquarters of
which are located in the areas formerly comprised within the states indicated below, will
be governed by the Rules of the integrating units shown against each:
2.1020

Khairpur State

2.1021

Sind.

2.1022

Bahawalpur State

2.1023

Punjab.

2.1024

Baluchistan States Union

2.1025

Baluchistan.

2.1026
2.1027
In these orders, powers have been delegated to the
Communications and Works Department, Chief Engineer and officers of the Buildings
and Roads Department falling in the three categories as indicated in Appendix 'B'.
2.1028

The nature and extent of the powers delegated is shown in Appendix

'A".
2.1029
These delegations are in supersession of all previous delegations of
powers in respect of the items specially mentioned in Appendix "A".
2.1030
Powers, which are not specifically mentioned in Appendix ''A'1 and
which were delegated to various officers in the integrating units, immediately before the
14th October, 1955, shall, however, to be exercised by the corresponding officers of the
West Pakistan Government, provided that in the offices located in the areas which
formerly pertained to the States referred to in paragraph 2 above, the officers will
exercise the powers delegated to corresponding officers in the integrating units indicated
opposite each. Where the jurisdiction of an officer extends to the area, which includes
whole or part of two or more integrating units, he will exercise within the area of each
integrating unit such powers as stood originally delegated to corresponding officers
within that area provided that the powers delegated to the Chief Engineers of the various
provinces will now be exercised by the Regional Additional Chief Engineers in the areas
in question.
2.1031
The powers delegated to various offices immediately before 14th
October 1955 are detailed in statement following Appendix 'B' to this annexure.
2.1032

Appendix "A"

2.1033
The Communications and Works Department will have full powers to
issue orders creating posts provided (i) Budget provision exists, and (ii) post to be
created is specifically shown in the Budgets. The creation of the posts will be for the
period for which provision has been made in the Budget or for a shorter period. Chief
Engineer and Officers in Category I, will have the same powers in respect of Class II and
subordinate services posts.
2.1034
Where no detailed Budget provision exists but there is merely a
lump sum provision, era lump sum allocation of funds has been made or savings are
secured by permanent retrenchment of Sanctioned establishment which has been in
existence for a period of not less than one year, the Communications and Works
Department, and the Chief Engineer may create temporary Class II and non-gazetted
posts for a period not exceeding six months. Officials in Category I may create nongazetted posts of which the maximum f the pay scale is less than Es. 150 per mensem
for the same period
2.1035
The Communication and Works Department Will have full powers for
abolition of temporary posts under their control. The Chief Engineer may abolish all
Class II and non-gazetted posts and officers in category I. non-gazetted posts, the
maximum of the pay scale of which is less than Kg. 150 per mensem.
2.1036
All orders regarding creation and abolition of posts passed by the
Communications and Works Department or by the Chief Engineer and of her Officers in
exercise of the delegation should be communicated to Audit and copies endorsed to
Finance Department.
2.1037

II-Sanctioning Expenditure Debitable To Contingencies

A. The powers of Communications and Works Department, Chief Engineer and

other officers to sanction contingent expenditure which is exhibited in Budget
Estimates in detail are indicated below :
2.1038
ommunications and Works
Department

2.1039

Full powers.

2.1040
hief Engineer

2.1041

Full powers.

2.1042
ficers in Category I

Of

2.1043
E
ach item not exceeding Rs. 1,000.

2.1044
ficers in Category II

Of

2.1045
E
ach item not exceeding Rs. 500.

2.1046
ficers in Category II

Of

2.1047
E
ach item not exceeding Rs. 200.

B. Where, however, lump sum Budget provision or allocation of funds exists and
individual items are not specified in detail, powers to sanction expenditure arc
indicated below :
2.1048

2.1049
2.1050

A---OFFICE EEQUIREMENTS

i. Local purchase of Stationery:

2.1051
Communications and
Works Department

2.1052

2.1054
Communications and
Works Department

2.1055

Rs.
500 at a
time.

2.1057

2.1058

Rs.
500 at a
time.

Chief Engineer

2.1060

Officers in Category I

2.1061

Rs.
200 at a
time.

2.1063
2.1064

Officers in Category II

2.1065

Rs.
50 at a
time.

2.1053
Provided
Controller
Provincial
Stationery Office,
Lahore and or
Superintendent,
Manager of the
Regional
Government Press
has ; certified that
stationery in
question can not be
supplied from the
Government Stores

Addition to or repairs of instruments and furniture:

2.1067
Communications and
Works Department
2.1069

2.1068

Chief Engineer

2.1070

Rs. 2,500 in each case.

2.1071

Officers in Category I

2.1072

Rs. 1,000 in each case.

2.1073

Officers in Category II

2.1075

Officers in Category III

2.1074

Rs. 200 in each case.

2.1076

Rs. 100 in each case.

iii. Hire charges of furnitures:

2.1077
Communications and
Works Department

2.1078

Rs. 2,000 per annum in each

case

2.1079

2.1080

Rs. 1,000 per annum in each

case.

Chief Engineer

2.1081

Officers in Category I

2.1082

Rs. 500 per annum in each case

2.1083

Officers in Category II

2.1084

Rs. 250 per annum in each case.

2.1086

Rs. 50 per annum in each case.

2.1085

Officers in Category III

2.1087
Hiring of furniture should be avoided. The delegations are meant to cover
the period till furniture is purchased.
2.1088 Expenditure on carriage of recordsCommunications and Works
Department, Chief Engineer and all officers shown in Appendix "B" will have full
powers.
2.1089 Expenditure on rents of non-residential buildings subject to certificate by
the Executive Engineer concerned that the rent is reasonable :
2.1090
Communications and Works
Department

2.1091

Full powers.

2.1092

2.1093

Full powers.

Chief Engineer

2.1094

Officers in Category I

2.1096

Officers in Category II

2.1095
2.1097

Rs. 1,000 per annum in each

case.
Rs. 500 per annum in each
case

2.1098 Appointment of Class IV establishment chargeable to contingencies

subject to the condition that the pay of the establishment does not exceed
pay Sanctioned for comparable regular establishmentCommunications and
Works Department, Chief Engineer and Officers shown in Appendix "B" will have
full powers.
2.1099 Foreign charges for movement of Government belongings
Communications and Works Department, Chief Engineer and officer shown in
Appendix "B" will have full powers.
2.1100 Electricity and water charges and taxesCommunications and Works
Department, Chief Engineer and officers shown in Appendix "B" will have full
powers.
2.1101 Posts and Telegraphic charges other than those for installation of
residential telephonesCommunications and Works Department, Chief
Engineer and officers shown in Appendix "B" will have full powers.
2.1102
Office telephones may not be sanctioned by officers below Category I
Residential telephones may not be sanctioned without reference to Finance
Department.
2.1103

Service postage :

2.1104
Communications and
Works Department

2.1105

Rs. 2,000 at a time.

2.1106

Chief Engineer

2.1108

Officers in Category I

2.1110

Officers in Category II

2.1112

Officers in Category III

2.1107

Rs. 2,000 at a time.

2.1109

Rs. 1,000 at a time.

2.1111

Rs. 500 at a time.

2.1113

Rs. 200 at a time.

2.1114
Hot and cold weather chargesFull powers subject to the full rules
existing in various Regions.
2.1115
Purchase of liveries, typewriter and bicycleAs per rules in various
Regions.
2.1116

Charges for printing at presses other than Government Press :

2.1117Communications and Works

Department
2.1119Chief Engineer

2.1118
2.1120

Rs.

100 in each case.

2.1121

Officers in Category I

2.1122

Rs.

50 in each case.

2.1123

Officers in Category II

2.1124

Rs.

25 in each case.

2.1125
Reasons should be recorded why the job could not be done at Government
Press.
2.1126 Copying and translation chargesFull powers to Communications and
Works Department, Chief Engineer and all Officers in Categories I and II. subject
to rates sanctioned from time to time.
2.1127 Charges for remittances of pay or allowances of establishment by
money orderFull powers to Communications and Works Department and all
officers.
2.1128

BREWARDS AND BONUS

2.1129
Till Government policy regarding grant of rewards and bonus is
determined afresh, the polity that was being followed in this respect in the various areas
prior to the appointed day, should be continued.
2.1130
Where the Budget provision exists and granting of rewards is
permissible under the Rules pertaining to the area in question the various authorities will
have the powers to sanction rewards as indicated below:
2.1131

In individual cases

2.1132
Communications and Works
Department

2.1133

Rs.

1000

2.1134
2.1136

Chief Engineer

2.1135

Rs.

500

Officers in Category I

2.1137

Rs.

250

2.1138
2.1139

C---LAW CHARGES

2.1140
Detailed rules were laid down by the Government and
Administrations of the integrating units regarding incurring of expenditure on criminal
eases and civil suits, undertaking defence of cases against Government or Individual
Government servants and reimbursement of expenditure, incurred by Government
servants on defending themselves when they are exonerated. The Communications and
Works Department will have full powers to incur expenditure in respect of law charges in
accordance with the rules laid down. Other Officers will have the powers to sanction law
charges covered by the Rules to the extent indicated below:
2.1141

Chief Engineer

2.1142

Up to Rs.
2,000 in each case.

2.1143

Officers in Category I

2.1144

Up to Rs.
1,000 in each case

2.1145
Any cases not covered by the Rules should invariably be referred to
the Finance Department.
2.1146

D-CEREMOXIAL FUNCTIONS AND STATE ENTERTAINMENTS

2.1147
Subject to the existence of specific budget provision or allocation of
funds, Communications and Works Department and Chief Engineer may incur such
expenditure on ceremonial functions to the extent indicated below :
2.1148
Communications and Works
Department

2.1149

Rs. 1,000 in each case.

2.1150

2.1151

Rs. 500 in each case

Chief Engineer

2.1152
Subject to the existence of budget provision or allocation of funds
Chief Secretary will have the powers to sanction expenditure on State entertainments not
exceeding Rs, 1,000 in each case.
2.1153

EPAYMENT OF FEES, HONORARIA AND COMPENSATIONS

2.1154
The rates at which fee 3 are to be paid to Law Officers and private
pleaders engaged for Government work have been laid down for various areas.
2.1155
The Communications and Works Department, Chief Engineer and
Officers include in Category I will have full powers to pay the fees in accordances with
the rates laid own, provided that the total expenditure incurred on a case is within their
powers of sanction. The Law Department or to Communications and Works Department
in consultation with the Law Department may sanction fees up to 20 per cent above the
fixed rates in particularly important cases,
2.1156

In cases other than those pertaining to Law Officers and private

Pleaders, the Communications and Works Department and other Officers are
empowered to sanction payment of fees to the extent indicated below :
2.1157
Honoraria and fees to personnel in connection with departmental
examinations in accordance with a seale laid down by Government:
2.1158
Communications and Works
Department
2.1160

Chief Engineer

2.1159
2.1161

Full powers.
Rs. 1,000 in each case.

2.1162

Officers in Category I

2.1163

Rs. 500 in each case

2.1164

Officers in Category II

2.1165

Rs. 200 in each case

2.1166Fees in other cases:

2.1167

2.1168
Communications and Works
Department

2.1169

Rs. 500 in each case

2.1170

2.1171

Rs. 100 in each case

2.1172

Chief Engineer

Officers in Category I

2.1173

Rs. 50 in each case

2.1174
Officers in Category I In case of compensations payable to any
individual under the Law or Rules, the Communications and Works Department will have
full powers to sanction payment of compensation in consultation with the Law
Department wherever necessary. Other officers will have the following powers:
2.1175

Chief Engineer

2.1176

Rs. 2,000 in each case.

2.1177

Officers in Category I

2.1178

Rs.1,000 in each case

2.1179

Officers in Category II

2.1180

Rs. 200 in each case

2.1181
2.1182
In case of compensations payable to any individual under the
law or Rules, the Communications and Works Department will have full powers to
sanction payment of compensation in consultation with the Law Department wherever
necessary. Other officers will have the following powers:
2.1183

Chief Engineer

2.1184

Rs. 2,000 in each case.

2.1185

Officers in Category I

2.1186

Rs.1,000 in each case

2.1187

Officers in Category II

2.1188

Rs. 200 in each case

2.1189
FPAYMENT OF SCHOLARSHIPS
2.1190
Scholarships will continue to be paid in accordance with the existing
Rules applicable to the various areas, subject to budget provision, the number of

scholarships will be determined by the Communications and Works Department. The

payment of scholarships to individual scholars will be authorised by the Chief Engineer
within the number sanctioned by the Communications and Works Department.
2.1191

GGRANTS-IN-AID

2.1192
Subject to the budget provisions, the Communications and Works
Department will have full powers in accordance with the Rules. All cases not covered by
the Rules may be referred to the Finance Department.
2.1193
2.1194

HOTHER ITEMS

Non-recurring items

2.1195
Communications and Works
Department
2.1197

Chief Engineer

2.1196
2.1198

Full powers.
Rs. 1,000 in each case.

2.1199

Officers in Category I

2.1200

Rs. 500 in each case

2.1201

Officers in Category II

2.1202

Rs. 200 in each case

2.1203

Officers in Category III

2.1204

2.1205 Recurring items

2.1206

2.1207
Communications and Works
Department

2.1208

Rs. 500 in each case

2.1209

Chief Engineer

2.1210

Rs. 250 in each case

2.1211

Officers in Category I

2.1212

Rs. 100 in each case

2.1213

Officers in Category II

2.1215

2.1214

Officers in Category III

2.1216

Rs. 50 in each case

Rs. 25 in each case

2.1217
2.1218
Expenditure under "Other items may be incurred only on objects,
which are necessary for the technical working of the Department and are within the
allotment sanctioned by competent authority. No expenditure, which is novel or doubtful
in character, may be incurred from contingencies except with the prior sanction of
Government.
2.1219

IllPOWERS IN RESPECT OF WORKS, STOCKS, TOOLS AND

PLANTS
2.1220

APowers Of Administrative Approval

2.1221
The Communications and Works Department and various officers
ill have the powers to grant; administrative approval to construction of buildings to the
extent indicated below:

2.1222
Communications and Works
Department

2.1223

Rs. 1 Lakh

2.1224

2.1225

Rs. 20,000

Chief Engineer

2.1226
Additional Chief Engineer/Deputy
Chief Engineers,

2.1227

Rs. 5000

2.1228
2.1229
The Communications and Works Department, Chief Engineer and
the Additional Chief Engineer/Deputy Chief Engineers, Buildings find Roads Branch will
have the following powers in respect of according administrative approval to original
works of roads :
2.1230
Communications and Works
Department
2.1232

2.1231

Chief Engineer

2.1234
Additional Chief Engineer/Deputy
Chief Engineers,
2.1236

Rs. 5 Lakhs

2.1233

Rs. 2 Lakhs

2.1235

Rs. 1 Lakh

BPower Of Technical Sanction

2.1237
The power of technical sanction of the Communications and Works
Department, Chief Engineer, the Additional Chief Engineers will be as under:2.1238

In case of Original Works

2.1239

2.1240
Communications and
Works Department,

2.1241
Works up to Rs. 500 lacs provided the excess over the amount for
which the work has been
administratively approved does not
exceed 10 per cent of Rs. 20,000
whichever is more and full powers if
the excess does not exceed 5 per
cent

2.1242

Chief Engineer

2.1243
Works up to Rs. 100 lacs provided the excess
amount for which administrative approval has been accord
exceed 10 per cent or Rs. 10,000 whichever is more and fa
case the excess does not exceed 5 per cent.

2.1244

Additional Chief Engineers

2.1245
Works up to Rs. 25 lacs provided the excess
amount for which the work has been administrative
exceed 5 per cent or Rs. 5,000 whichever is more.

2.1246

Superintending Engineers

2.1247
Rs. one lakh subject to the condition that the
the amount for which the work has been administrative

not exceed 5 per cent.

2.1248

Executive Engineers

2.1250
2.1251
2.1252

2.1249
Rs. 25,000 subject to the conditions that the excess over the amount
for which the work hat been
administratively approved does not
exceed 5 per cent.

C--ACCEPTANCE OF TENDER'S

Power regarding acceptance of tenders are indicated below :

2.1253

Communications and Works

Department

2.1254

Full powers.

2.1255

Chief Engineer

2.1256

Full powers.

2.1257

Additional Chief Engineer

2.1258

Full powers.

2.1259

Superintending Engineers

2.1260

Full powers.

2.1261

Executive Engineers

2.1262

Rs. 50,000.

2.1263
2.1264
Provided that the estimate is technically sanctioned and tendered
premia are same or less than that provided in estimate.
2.1265
The above powers are subject to the condition that normal
procedure laid down for invitation of tenders is followed and the rates quoted are such
that total cost of the project will not exceed the amounts for which the works are
administratively approved by more limits laid down in the preceding paragraph. Further
where competitive tenders are to be invited under the rules, in case the lowest tender
from an approved contractor is not accepted, the case should be submitted to the
Communications and Works Department if the value* of the tender is more than one lakh
and should also be shown to the Finance Department if the value of the tender exceeds
Rs. 6 lakhs. The above powers arc also subject to the condition that the amounts of any
tender does not exceed the estimate by 5 per cent.
2.1266

DWORK-CHARGED ESTABLISHMENT

2.1267
The Communications and Works Department will have full powers
regarding the appointment of work-charged establishment. The Chief Engineer,
Additional Chief Engineers, Superintending Engineers and Executive Engineers will have
the powers to appoint work-charged establishment on salaries up to Rs. 750, Rs. 500,
Rs. 250 and Rs. 100 per mensem, respectively. This power is subject to the existence of
the provision in the sanctioned estimates and should be exercised only when the orders
to commence the work has been received. The pay allowed to this work-charged
establishment should not exceed that allowed to regular establishment of the same
category.
2.1268

ESTOCKS

2.1269
The Communications and Works Department, Chief Engineer and
Additional Chief Engineer will have the powers to sanction fixation of stock limits of
various Divisions to the maximum extent indicated below :
2.1270

Communications and Works

Department

2.1272

Chief Engineer

2.1274

Additional Chief Engineer

2.1271

Full powers.

2.1273
2.1275

Rs. 10 Lakhs
Rs. 5 Lakhs

2.1276
2.1277
They will also have powers to decrease any .stock limits both
temporarily and permanently.
2.1278
2.1279

F TOOLS AND PLANT PURCHASE OF

The powers in respect of sanctioning Tools and Plant will be as under:-

2.1280
Communications and
Works Department,

2.1281

Rs. 2 Lakhs

2.1282

Chief Engineer

2.1283

Rs. 1 Lakh

2.1284

Additional Chief Engineers

2.1285

Rs. 50,000

2.1286

Superintending Engineers

2.1288

Executive Engineers

2.1290

Special:

Rs. 2,000

2.1287
2.1289

Rs. 500

2.1291

2.1292
Communications and
Works Department,

2.1293

Rs. 4 lakhs.

2.1294

Chief Engineer

2.1295

Rs. 2 lakhs.

2.1296

Additional Chief Engineers

2.1297

Rs. 1 lakhs.

2.1298
Subject to the budget
provision.

2.1299

2.1300
2.1301
2.1302

IV POWERS OF RE- APPROPRIATION OF FUNDS

A Power Of Communications And Works Department And High
Commissioners For Pakistan

2.1303
The procedure in respect of re-appropriation will be regulated in
accordance with the provisions of the Punjab Budget Manual. However, subject to
conditions laid down in paragraph 14.4 and 14.5 and 14.7(i) of the Budget Manual, the
Communications and Works Department will have the powers to re-appropriate funds

within a grant between two minor heads or subordinate item under the same major head
in respect of both Voted and Charged Expenditure. The High Commissioner for Pakistan
will have the same powers in respect of "Charges in England".
2.1304

B POWERS OF CHIEF ENGINEER

2.1305
The Chief Engineer will have the powers to re-appropriate funds between two Units of appropriation under the same minor head subject to the conditions
mentioned in the above paragraph and subject to the further restriction that :
i. Saving from "Pay of Officers" will not be re-appropriated to other classes of
expenditure; and
ii. Re-appropriations shall not be made to increase a contract grant or a provision for
Travelling Allowance;
2.1306
Provided that the lump sum provision made for meeting un-expected
charges under "Pay of Officers" and "Establishment" may be re-appropriated by the
Chief Engineer between two or more minor heads under the same major head.
2.1307
2.1308
2.1309

V DISPOSAL OF GOVERNMENT PROPERTY

A House And Other Government Buildings And Land Appertenant

To Them
Power to dismentle and sell unserviceable buildings:

2.1310
Communications and Works
Department,

2.1311

Up to Rs. 1 Lakh

2.1312

Chief Engineer

2.1313

Up to Rs. 40,000

2.1314

Additional Chief Engineers

2.1315

Up to Rs. 20,000

2.1316

Leases of land pertaining to Government building:

2.1317
Communications and Works
Department,
2.1320

Chief Engineer

2.1323

Additional Chief Engineers

2.1326

2.1327

Leases of surplus buildings :

2.1328
Communications and Works
Department,
2.1331

Full
2.1319
Subject to
power
leases being
s
openly auctioned
2.1321 Full
for a period of
power
one year at a
s
time.
2.1324 Full
power
s
2.1318

Chief Engineer

Full
2.1330
For a
power
period not
s
exceeding one
2.1332 Full
year after
power
obtaining
s
2.1329

2.1334
2.1337

Additional Chief Engineers

2.1335

Full
power
s

competitive
offers.

Leases of fruit trees and sale of grass growing on Government land :

2.1338
Communications and Works Department Chief
Engineer and Additional Chief Engineers and
Superintending Engineers, for a period of not more
than one year and by open auction.
2.1340

2.1339

Full
powers

BDISPOSAL OR SURPLUS STORES

2.1341

Power to declare stores surplus or unserviceable:

2.1342

Communications and Works Department,

2.1344

Chief Engineer

2.1345
Rs. 50,000.

2.1346

Additional Chief Engineers

2.1347
Rs. 25,000.

2.1343

Rs. 1
Lakh

2.1348
Power to sell surplus or unserviceable stores and stock at Book Value or
Market Value, whichever is greater or by auction :
2.1349

Communications and Works Department,

2.1350

Full powers

2.1351

Chief Engineer

2.1352

Full powers

2.1353

Additional Chief Engineers

2.1355

Officer in Category II

Up to Rs. 1
lakh.
2.1356 Up to Rs.
25,000
2.1354

2.1357
NoteAmounts indicated above refer to undepreciated
book value.
2.1358
2.1359

VIREFUNDS, REMISSIONS AND SUSPENSION OF REVENUE AND

WRITE OFFS
2.1360

ARefunds

2.1361
Communications and Works Department, Chief Engineer/and Additional Chief Engineers will have full powers to make any refunds of deposit which are
clearly due in accordance with the rules. The following powers are delegated in respect
of refunds ordered by courts in respect of which no appeal is proposed to be filed:
2.1362

Communications and Works Department,

2.1363

Full powers

2.1364

Chief Engineer

2.1365

Rs. 5 lakhs.

2.1366

2.1367

Additional Chief Engineers

Rs. 2 lakhs.

2.1368
2.1369
Further, Communications find Works Department will have powers
to refund revenues otherwise than no per rules laid down but not in relaxation of any
rules to the extent of Rs. 2,000 in each case.
2.1370

BSuspension Of Collection Or Government Dues

2.1371
Communications and Works Department will have full powers to
suspend collection of Government dues for a period not exceeding one year. Chief
Engineer wilt have the same power for a period of six months and those in Category I
may exercise powers for a period not exceeding three months.
2.1372

CWrite Offs

2.1373
The Communications and Works Department Chief Engineer and
Additional Chief Engineer/Deputy Chief Engineers and other officers may write off louses
to the extent indicated below:
Losses on account of negligence and fraud
2.1374

Communications and Works Department,

2.1375

Rs. 5,000

2.1376

Chief Engineer

2.1377

Rs. 2,000

ii. Losses otherwise than on account of negligence and

fraud2.1379

Communications and Works Department

2.1381

Chief Engineer

2.1383
Additional Chief Engineers/Deputy Chief
Engineers

2.1378
2.1380

Full
powers
2.1382
Rs.
5,000
2.1384 Rs. 500

2.1385
2.1386

VII-LOANS AND ADVANCES TO GOVERNMENT SERVANTS

2.1387
Advances for construction of a house; purchase of a house or
purchase of motor oars or motor-boats or other conveyance or for purchase of typewriters may be made in accordance with the rules by Communications and WorksDepartment and Chief Engineer and Additional Engineer/Deputy Chief Engineers. This is
subject to the availability of funds being certified by the Audit Officer concerned.
Additional Chief Engineer/Deputy Chief Engineer may also subject to availability of
funds, sanction advances for purchase of motor-cycle, cycle poinec and typewriters.

2.1388
2.1389

APPENDIX'B
Category I

2.1390

Additional Chief Engineers

2.1391

Deputy Chief Engineers

2.1392

Principal, Government College of Engineering and Technology, Lahore

2.1393

Principal, N. E. D. Engineering College, Karachi

2.1394

Category II. Superintending Engineers.

2.1395

Category III Executive Engineers. Principal. Engineering Schools, Rasul.

2.1396
All other Disbursing and Estimating Officers of the Buildings and
Roads Department other than the Chief Engineer and the Officer indicated m Categories
I and, II above.
2.1397

---------------

2.1398
2.1399

ANNEXUREC

(Referred To In Rule 2.81 Of Buildings And Roads Department Code)

2.1400
Rule.II for the payment of compensation for land taken up under the
Land A acquisition Act, 1 of 1894, as adapted for Pakistan.
2.1401
Note---The term Act as used in the Appendix, means
Land Acquisition Act, I, of 1894, as adopted for Pakistan.)
2.1402

Land Acquisition Officers

2.1403
After all preliminaries in respect to estimates, etc. that may be
required under departmental rules in force for the time being have been duly carried out,
the land will be taken up under the Act either by the Collected or by some special officer
who is placed at the disposal of the Buildings and Roads Department, and invested with
the powers of the Collector under the Act.
2.1404

Procedure of Special Officers appointed under the Act

2.1405
The procedure for the drawal of money from treasuries by special
officers is prescribed in Subsidiary Treasury Rule 4. 04 and for lie disbursement of
money in the following rules:
2.1406
When an award is made under section 26 of the Act, the office shall
have statement prepared in the appended Form A showing the amount payable to each
person under the award, and shall, on the day the award in made, forward a copy of the
statement , signed by himself, to the Accountant: General. Before signing the copy, the
officer should carefully satisfy himself that it correctly shows the amounts due under the
ward and should himself enter the total of column 6 of the statement in words both in the
original and Copy. A subsidiary statement in Form A.A giving particulars regarding the
acceptance, by the persons concerned, of the amounts entered in column 6 of the award
statement should also be furnished to the Director Audit and Accounts (Works), that the a
ward is made, the necessary entries in column 7 of statement A will be made in the
Director's office on receipt of the statement in Form AA.
2.1407
In cases where an award has been made by a Court under section
26 of the Act, a Second award statement should be prepared in the accompanying Form
B by the Land Acquisition Officer as soon as the decision of the Court is ascertained and
a copy thereof forwarded to the Director Audit and Accounts (Works). On receipt, of this
statement the Director Audit and Accounts (Works) will proceed to check the entries in
columns J to 4 with t he original award by the officer.
2.1408
Note. Unless there be something repugnant in the
subject or context the rule given in this appendix for the acquisition
of land for the Buildings and Roads Department apply mutatis
mutandis to other departments of Government also.
2.1409
Any change in the apportionment of the officers award made by a
Court under section 30 of the Act, should also similarly be communicated to the Director
Audit and Accounts (Works) for necessary corrections in the award statement. And if
under section 31 (3) of the Act, it has been arranged to grant a compensation otherwise
than in each, the nature of such compensation should be clearly specified in the column
of remarks in the award statement.

2.1410
In giving notice of the award under section 12 (2) and tendering
payment under section 31 (1) to such of the persons interested as were not present
personally or by their representatives when the award was made, the officer shall require
them to appear personally or by representatives, by a certain date, to receive payment of
the compensation awarded to them, intimating also that no interest will be allowed to
them if they fail to appear. If they do not appear and do not apply for a reference to the
Civil court under section 18, the officer shall, after any further endeavour to secure their
attendance that may seem desirable, cause the amounts due to be paid in the treasury
as revenue deposits payable to the persons to whom they are respectively due, and
vouched for in the accompanying Form E. The Officer shall also give notice to the
payees of such deposits, specifying the treasury in which the deposits have been made.
In the Collector's accounts the amounts deposited in the treasury will at once be charged
off as public works expenditure and when the persons interested under the award
ultimately claim payment, the amounts will be paid to them in the same manner as
ordinary revenue deposits. The officer should, as far as possible, arrange to make the
payments due in or near the village to which -the payees belong, in order that the
number of undisbursed sums to be placed in deposit on account of non-attendance may
be reduced to a minimum. Whenever payment is claimed through a representative,
whether "before or after deposit of the amount awarded, such representative must show
legal authority for receiving the compensation on behalf of his principal.
2.1411Note In the case of petty payments if the payees do not
appear on the fixed for payment and do not apply for a reference to
the Civil Court under section 18, the office shall issue notice to them
informing them that if they do not attend by a certain date, the
compensation awarded them will be remitted by money order, the
amount of the money order for being deducted. The following rules
must be observed in making payments by money order:
No sums exceeding Rs. 50 in each separate case may be paid
by money order.
No compensation due on account of land which is owned
jointly by the proprietors of a village or tub-division of a village may
be paid by money order.
In each money order so issued, the purpose of the remittance
should be briefly stated in the acknowledgment portion thereof in
continuation of the printed entry "Received the sum specified above
on
2.1412
"sufficient space being left below the manuscript
entry thus made for the signature or thumb-impression of the" payee.
2.1413
On receipt of the money order acknowledgment
duly signed by the payee-, it should be attached to the usual receipt
in Form C (See Rule 7) in which the full amount of the compensation
and the deduction made therefrom on account of the money order fee
should be clearly shown; the receipt will then be disposed of in the
usual way.
For the words "paid in my presence by cash"/ by cheque in
form C, the words "paid by money order" shall be substituted.

2.1414
The Director Audit and Accounts (Works) will accept, in the case of
compensation paid by money order, a receipt for the amount entered in the award
statement less the amount of the money order fee as a valid receipt for the full amount
entered in the award statement.
7. In making direct payments t o the persons interested under the award the officer
shall take the receipt of each person to whom money separate Voucher in the
accompanying Form C. containing a reference to the item showing the amount
due to that person in t ho award statement. In case where payments are made to
a number of persons under a single award, acquittance roll in Form CC may be
substituted for separate receipts in Form C. The officer shall forward the separate
receipts of the payees or the acquitance roll, as the case may be, to the Director
Audit and Accounts (Work when forwarding to him the account of the month in
which the payments are made.
8. All payments into court for deposit under the Act should be made by means of
cheques in favour of the presiding officer of the court, payable by order of the
court to credit of civil court deposits.
2.1415
The cheques should be accompanied with receipts, in triplicate, in
Form D, duly filled up, of which one will be retained by the Court for record and the other
two returned duly signed to the Collector, who will keep one copy and forward the other
to the Director Audit and Accounts (Works) with the accounts of the month in which the
payments are made. The amounts deposited in the court will be charged off as
expenditure in the public works accounts of the Collector and the ultimate payments to
the persons interested under the a ward shall be arranged for by the court under the
rules for the payment o f civil court deposits.
9. When a Court has awarded any compensation in excess of the officer's award,
the further payment due, as entered in column 6 of the award statement in Form
B, should be made into the Court by means of a cheque, and (he procedure
described in the preceding paragraph should be followed. Form D being used with
the necessary changes to give full particulars of the orders of the Court.
10. For payments to the persons interested by cheques instead of by cash. See note
below Subsidiary Treasury Rule 4-64.
2.1416
special duties.

Payment under the Act after the special officer is relieved of his

11. In any case in which a reference is made to the civil court and the award of the
Court is not made till after the special officer has been relieved of his special
duties, the further payments due under the award shall be made by the Collector,
who will observe the same procedure as if the reference to the civil court had
been made by himself, as prescribed in rules 8 and 9 above.
2.1417
Procedure of Collector or other Civil Officer not specially employed
for land acquisition.
12. When the land is taken up by the Collector or other Civil Officer not specially
employed for the work such collector or Civil officer is not a Public Works
disburser, but draws money for payment due under his award from the Treasury,
vide Subsidiary Treasury Rule 4.65 ft seq. Such Collector or Civil Officer shall,
as soon as he makes the award, or as soon as he ascertains that an award has

been made by the Civil Court, prepare a statement in Form A or B or in both, as

the case may be, showing the amounts due and forward a copy thereof to the
Director Audit and Accounts (Works) in the manner prescribed in rules 3 and 4.
Additions and alternations in the award statement should also be communicated
to the Director Audit and Accounts (Works) as prescribed in rule 5, and a
subsidiary statement in Form AA should, if necessary, be furnished as laid down in
rule 3. The procedure laid down in rule 5 should be observed by such Collector
or Civil Officers.
13. The rules regulating the drawal and disbursement of money by the Collector or
other Civil Officer including the drawal of advances are contained in Subsidiary
Treasury Rules 4.66 and 4.67.
2.1418
NoteAdvance should be drawn only in very exceptional
circumstances to be noted in the voucher on which the advance is
drawn, and the undisbursed portion of the advance should be placed
in Revenue Deposit as soon as the date fixed for making payment is
over.
14. The receipts in Form C taken from the persons to whom payments are made (vide
Subsidiary Treasury Rule 4.66) shall be forwarded by the Treasury Officer with the
accounts of the month to the Director Audit and Accounts (Works). For payments
into Civil Courts the procedure laid in rules 8 and 9 should be observed.
15. Cost of Pleader's fee in civil suits arising out of acquisition proceeding should be
charged to the same head as the cost of the acquisitions. Department for which
land is being acquired ought to meet the cost of Pleader's fees forming part of
charges for civil suits arising out of acquisition proceedings.
16.
a) Any special charges incurred in connection with the acquisition of land on account
of establishment and contingencies, etc., should be treated as an integral part of
the cost of the land and debited to the department for which the land is acquired.
b) Where one department makes payment or renders service as an agent of another
department of the same Government, the principal department may, subject to
such monetary limit as may be fixed by Government in this behalf, be charged
with the expenditure incurred on its behalf by the agent department.
2.1419
Note 1The cost of land acquired by a civil department
on behalf of the Buildings and Roads Department is debitable in the
accounts of the latter as part of the cost of the works for which the
land is taken up; but when land is taken up for two or more service
departments can jointly, the cost is wholly debitable to the
department for which the major portion of expenditure was incurred,
unless there are special reasons to the contrary.
2.1420
Note 2When a special officer is employed for the
acquisition of land for any department, the expenditure on pay,
allowances, etc., of the special officer and his establishment and any
expenditure on contingencies is debitable to that department as part
of t he cost of land. When the land is taken up by a civil officer, not
specially employed for the work, only special charges incurred in

connection with the acquisition of the land on establishment,

contingencies, etc., shall be borne by the department for which the
land is acquired.
2.1421
in this direction

(The Government have fixed Rs. 60 as the monetary limit referred to

2.1422

AUDIT BY ACCOUNT

17. Whether the payment is made by a special officer or by the Collector (or other
Civil Officer) the audit of the Director Audit and Account (Work) shall insist in
seeing every payment is supported by a receipt in Forms C, CC, D or E and that
the amount paid on such receipt is the amount payable under the award, as
shown in the statement of which he win have received copies under the preceding
orders. The Director Audit and Account (works) will also note in the last column of
Form A the date on which possession was taken as reported to him by the
Executive Engineer or other officer.
18. The Director Audit and Account (Works) will, as he receives the vouchers, fill in
the entries in the appropriate columns of the award state. meats (Form A and B);
and as he receives the reports of possession he will fill in the entries in column 10
of the statement in Form A: when all the vouchers showing either payment to the
payee or payment into the Court as deposit and reports of possession have been
received, he will forward the completed statements in Forms A, AA and B to the
Chief Revenue Authority. This will complete the audit of the Director Audit and
Account (Works); any other or further returns or reports from the officers who
assess or pay compensation will be disposed of by the Chief Revenue Authority
without reference to the Director Audit and Account (Works).
19. When the land is acquired for and the cost is debitable, to, any other Department
than the Public Works Departments, the procedure will also be the same.
2.1423

Investment of Compensation money deposited in Court.

20. Investments under section 32 and 33 of the Act of money deposited in Court,
should be arranged for, in the case of purchase of Government securities, in
communication between the Court and the State Bank of Pakistan and purchase
of land should be effected under the Court's orders through the Collector or other
Revenue Authority. The Bank will inform the Court what sum should be remitted to
enable it to make the investment, and this amount will be paid from the deposits in
Court.
21. Audit, adjustment and recovery of payments on behalf of bodies financially
Independent of Government.
22. Payments made from a municipal fund or district fund or a small' town or notified
area fund as compensation for land taken up under the Act, shall be made and
audited by the Local Audit Department, in the same manner as if the land were
being acquired for Government. The Collector or other officer who makes
payments on account of the land acquired shall draw funds from the Treasury and
make payments in the manner laid down in these roles, using the forms
prescribed in duplicate. One copy of the relevant record shall be sent to the Local
Body concerned and the other copy to the Director Audit and Account; (Works),
West Pakistan. The municipality or other body will pay the estimated cost of the

compensation to the credit of Government in advance on such dates and in such

instalments as the
23. Government may direct, further payment to Government being required as soon
as the Director Audit and Account- (Works) reports that the payment made exceed
the amount received in advance. The Director Audit and Accounts (Works) will
deal with the accounts and payments as prescribed in these rules, debiting the
payments against the advances received from the Municipality or other body.
2.1424
These sum should be credited in the treasury accounts to a special
deposit head under Civil Deposits''Deposits for -work done for public bodies or
individuals," All charges should be supported by the prescribed vouchers, unless these
cannot be furnished at once in which case the Director, Audit and Accounts (Works) will
place them under objection, till the necessary vouchers hove been obtained. If the
awarding officer should at any time have in hand any sum in excess of his immediate
requirements, he should repay it in to the Treasury for credit of the special deposit head;
any balance of the sum originally credited, which is not claimed at the expiration of a
year from the date of the ward will be paid into a civil court by the officer accordance with
Rule 8.

2.1425
2.1426

2.1427

No. and date of statement-------

2.1428

Date of Award---------

2.1429

Name of work for which land has been acquired------

2.1430
No. and date of declaration in------------------ Gazette, viz., No. ---------------, dated-------------------,
pages-------------Statement showing compensation awarded by----------------- under
section----------------- Act I of 1894 as adapted for Pakistan to all the persons interested in the plot of
land situated in the village of--------------- in estate---------------, No. ------------ the revenue Roll of the
District-------------------, Tehsil
2.14312.1432
1
2

2.1433 2.1434
3
4

2.1441 2.1442 N 2.1443

Seri
a Area
m
e
s
o
f
p
e
r
s
o
n
a
t
o
w
h
o
m

2.1444 Ab
ate
me
nt
of
lan
d
rev
en
ue

p
a
y
m
e
n
t
i
n
d
u
e
u
n
d
e
r
t
h
e
a
w
a
r
d

2.14632.1464

2.1465
Acres

2.1466 Rs.
A.
P.

2.1435
5

2.1436

2.1445 A 2.1446 Total amount duo to each

v
person, including the
a
amount shown in column
l
5, the amount warded
u
for the land interest, costs
a
and any other amounts
ti
due to the payee in
o
connection with the
n
acquisition of the land
o
f
a
n
y
b
u
il
d
i
n
g
s
t
h
a
t
m
a
y
b
e
t
a
k
e
n
u
p
o
n
t
h
e
l
a
n
d
2.1467 R
s
.
A

2.1468 Rs. A.P.

2.1437
7

2.1438 2.1439
8
9

2.1447 Distri
butio
n of
the
amo
unt in
colu
mn 5
taken
from
the
subsi
diary
State
ment
AA

2.1448 2.1450 Nu
Rema
mb
er
An
2.1449
d
Da
te
Of
Vo
uc
her

2.1469

2.1470 2.1471

2.1440
10

2.1451 Date
on
which
posses
sion of
the
land
was
handed
over to
the
Depart
ment
2.14602.1461
all
No Date
authorit
ies for
whom
it is
acquire
d.

2.1472

.
P
.

2.1473

To be filled up in the Accountant-General's Office.

2.1474
Notes(1) Each award statement should be confined to the lands to be taken
under one declaration, i. e., the awards given for lands acquired under more than one
declaration should not be incorporated in one statement, but as many separate submitted
as there are declaration.
2.1475
2.1476

Notes(2) Regarding column 7, see note to statement AA.

2.1477
Particulars regarding the acceptance by the
persons concerned of amounts entered in Award Statement No. 2.1478

Dated------------------------------------------

2.1479

Name work for which land has been acquired----------------------------------------

2.1480
No. and date of declaration in------------------------Gazetted, viz., No. -------------, dated------------,
Page------------2.1481
2.1482

2.1483

2.1484

2.1485
S
erial No.
in the
stateme
nt of
Award
under
section
II of the
Act.

2.1486
N
2.1487
PARTICULARS OF AMOUNT ENTERED IN COLUMNS 6 OF THE
ame of
AWARD STATEMENT
person
2.1490
a 2.1491
b
2.1492
c
2.1493
d
to
whom
2.1496 Amount 2.1497 Amount
2.1498
Amount 2.1499
Amount
payme
accepte
accepte
refused and
undisbursed to nonnt is
d under
d under
the Court in
attendance and the
made
protest
protest
which it is
treasury in which it is
under
deposited.
deposited.
the
award.

2.1500

2.1501
2.1502 Rs. A.P. 2.1503 Rs. A.P.

2.1504 Rs. A.P.

2.1505 Rs. A.P.

2.1506
2.1507
Note---In noting these particulars in the Award Statement it may be sufficient to
enter the letter a, b, c or d, as the case may be, in column 7 of the statement, when the
whole; amount of the award is shown in one of the four sub-columns a, b, c or d, in this
statement.

2.1508

2.1509

Number and date of statement---------------

2.1510

Name of work for which land has been acquired

2.1511Number and date of declaration in -----------------Gazette, viz. No. -----------------------, dated--------------,

page---2.1512
2.1513
1

STATEMENT SHOWING THE AMOUNT OF COMPENSATION AWARDED BY THE COURT OF-UNDER SECTION 26 OF ACT T OF 1894, AS ADAPTED FOR PAKISTAN
2.1514
2

2.1515
3

2.1516

4 2.1517
5

2.1518
6

2.1519
7

2.1520

2.1521
2.1522
2.1523
2.1524
Am 2.1525
2.1526
2.1528
Serial No. in Names of
Amount
ount
Total
Further
Remarks
the
perso
orig
made by
a
pay
state
ns to
inal
Collector
m
ment
ment
who
ly
under the
ou
s
of
m
aw
original
nt
due
Awar
paym
ard
award
aw 2.1527
d
ent is
ed
ar
unde
duo
de
r
unde
d
secti
r the
by
on 11
th
of
e
the
Co
Act
urt
2.1530

2.1538
2.1539

2.1531

2.1532

Rs.
A.P 2.1533 Rs. A.P.
.

2.1534

Rs
. 2.1535 Rs.
A.
A.P.
P.

2.1536

Rs.
A.P.

2.1529

2.1537

Num
ber and
date of
voucher

2.1540
No. of
Vouchers---------------------------------------------

2.1553
No. of
Vouchers---------------------------------------------

2.1541
Name of work for which, the land has
been acquired----

2.1554
Name of work for which, the land has
been acquired----

2.1542
No. and date of declaration in-------Gazette, viz., No.------, dated

2.1555
No. and date of declaration in-------Gazette, viz., No.------, dated

2.1543
Name of
payee------------------------------------------------

2.1556
Name of
payee------------------------------------------------

2.1544
I---------------------------------------of-------------------------

2.1557
I---------------------------------------of-------------------------

2.1545
Tehsil------------------------,
District--------------------------

2.1558
Tehsil------------------------,
District--------------------------

2.1546
hereby acknowledge to have received
Rs.-------------

2.1559
hereby acknowledge to have received
Rs.-------------

2.1547
-------------------------------on account of cost
of land taken

2.1560
-------------------------------on account of cost
of land taken

2.1548
up by Government, as detailed on
reverse.

2.1561
up by Government, as detailed on
reverse.

2.1549

2.1562

2.1550

2.1563

2.1551

Signature of payee---------------------2.1552

Locality

2.1566
NoteThe receipt should be in Urdu
or in English but when the payee is unable
to write in English or in Urdu, he may give a
receipt in any other vernacular.
2.1568
2.1569

2.1564

Signature of payee---------------------2.1565

Locality

2.1567
NoteThe receipt should be in Urdu
or in English but when the payee is unable
to write in English or in Urdu, he may give a
receipt in any other vernacular.

2.1570
2.1571

(REVERSE OF STATEMENTS OF C)

Details of land, etc., and their values

2.1578

2.1572
2.1573

Details of land, etc., and their values

2.1579
Mauza--------------Tehsil-------------District

2.1580

Mauza--------------Tehsil-------------District

2.1574

2.1581

2.1575
Land-----------,Bigha,---------marlss-----------,Sarsaies--------

2.1582
Land-----------,Bigha,---------marlss-----------,Sarsaies---------

2.1576

2.1583

2.1577

Value---------Rupee----------Annas---------Pies

2.1585
2.1586

2.1584

Value---------Rupee----------Annas---------Pies

2.1587
2.1588
2.1589

CC

IN ACCORDANCE WITH AWARD STATEMENT NO. --------------- IN THE DISTRICT

OF-----------------------

CONSOLIDATED VOUCHER FOB PAYMENT MADE DURING----------------DATED--------------------,

ON
2.1590

2.1591

ACCOUNT OF LAND ACQUIRED FOR TEHSIL----------------MAUZA---------------1

2.1593

2.1595

2.1597

2.1599

2.1601
Serial
No. in Award
Statement
2.1607

2.1609

2.1611

2.1608

2.1610

2.1612

2.1613

Rs. A. 2.1615
P.

2.1616

2.1618

2.1620

Total 2.1622

2.1624

2.1617
2.1626

2.1619

2.1621

2.1623

2.1625

2.1602

Area 2.1605
Nam 2.1604
of land
e of payee

Amou
nt paid

2.1606

Signature of the
payee and date of
payment

2.1614

2.1627
Paid in my presence in cash/ by cheque to the above persons the total sum of
rupees---------------- annas-------------------------- pies------------------------------only
2.1628
2.1629
2.1630
2.1631

In words
Dated the19
Officer

Signature of

2.1632
2.1633

2.1634

2.1635

Dated-------------------

2.1662
Received the above
amounts for Credit to Civil
Court Deposits.
2.1663
Note. ---This
form should be used when the
amounts of compensation due
are sent to a Civil Court for
deposit.
2.1672
2.1673

2.1665

Dated-------------------19

2.1668

2.1659
Remarks

2.1658
Amount payable each

2.1657

2.1656
Names of persons to

2.1655

2.1654
Remarks

Land Acquisition
Officer

whom due

2.1664

whom due

Land Acquisition
Officer

2.1644
The sum of
Rs.------------on account of
compensation for land taken
up for the Move purpose,
payable as detailed below, is
tendered for deposit in Court
under Section 21(2) of Act I
of 1894, as adapted for
Pakistan:

Statements No.

2.1661
19

whom due

2.1660

2.1653
Amount payable each

2.1641
The sum of
Rs.------------on account of
compensation for land taken
up for the Move purpose,
payable as detailed below, is
tendered for deposit in Court
under Section 21(2) of Act I of
1894, as adapted for
Pakistan:

2.1652

2.1638
The sum of
Rs.------------on account of
compensation for land taken
up for the Move purpose,
payable as detailed below, is
tendered for deposit in Court
under Section 21(2) of Act I
of 1894, as adapted for
Pakistan:

2.1651
Names of persons to

2.1643
To the Judge of the
Court at---------

2.1650
Statements No.
Serial No. in Award

To the Judge of the Court

at---------

2.1649

2.1640

2.1648

2.1637
To the Judge of the
Court at---------

2.1647

2.1642
NAME OF WORK
FOR WHICH LAND HAS
BEEN ACQUIRED

2.1646
Names of persons to

2.1639
NAME OF WORK
FOR WHICH LAND HAS
BEEN ACQUIRED

2.1645
Statements No.
Serial No. in Award

2.1636
NAME OF WORK
FOR WHICH LAND HAS
BEEN ACQUIRED

Land Acquisition Officer

2.1669
19

Dated-------------------

2.1666
Received the above 2.1670
Received the above
amounts for Credit to Civil
amounts for Credit to Civil
Court Deposits.
Court Deposits.
2.1667 Note. ---This form
should be used when the
amounts of compensation due
are sent to a Civil Court for
deposit.

2.1671 Note. ---This form

should be used when the
amounts of compensation due
are sent to a Civil Court for
deposit.

2.1674

2.1675

2.1676
NAME OF WORK FOR WHICH LAND
HAS BEEN ACQUIRED

2.1679
NAME OF WORK FOR WHICH LAND
HAS BEEN ACQUIRED

2.1677
To the Officer-in-charge
of--------------------Treasury

2.1680
To the Officer-in-charge
of----------------Treasury

2.1678
Please receive for transfer to credit
of Revenue Deposits, the sum of Rs. ----------------- on
account of compensation for land taken up for the above
purpose, payable as detailed below:-

2.1681
Please receive for transfer to credit
of Revenue Deposits, the sum of Rs. ----------------- on
account of compensation for land taken up for the above
purpose, payable as detailed below:-

2.1685
Amount
p
a
2.1684
y
Area of
a
l
2.1686
b
a
Remarks
l
n
e
d
e
a
c
h

2.1688
Names
2.1687
of
Serial No.
2.1690
pe
in
2.1689
Amount
rs
Aw
Area of
pa
on
ard
l
ya 2.1691
s
Sta
a
bl
Remarks
to
tem
n
e
w
ent
d
ea
ho
s
ch
m
No.
du
e

2.1682
Serial No. 2.1683
in
Names of
Aw
pers
ard
ons
Stat
to
em
who
ent
m
s
due
No.

2.1692

Acres

2.1693
2.1694

Rs. A.P.

2.1695

---------------------

Acres

2.1696

Total

2.1697

2.1698
Dated-------------------19---Acquisition Officer

Land

Rs. A.P.

--------------------Total

2.1702
Dated--------------------19---Acquisition Officer

Land

2.1699
Received the above amount and credited to 2.1703
Received the above amount and credited to
Revenue Deposits.
Revenue Deposits.
2.1700

Treasury Officer

2.1704

2.1701
Note This form should be used when the
amounts of compensation due are sent to treasury
failed to present themselves for payment.
2.1706
2.1707

Treasury Officer

2.1705
Note This form should be used when the
amounts of compensation due are sent to treasury
failed to present themselves for payment.
PART II

TRANSFER OP LANDS BETWEEN THE CENTRAL AND PROVINCIAL GOVERNMENTS

i.

Statutory Provisions

2.1708
Sections 127 and 175 of the Government of India Act, 1935, as adapted and modified for
Pakistan, regulate the transfers of lands between the Central and Provincial Government. These are reproduced
below for facility of reference:
2.1709
127. The Federation may, if it deems it necessary to acquire any land Acquisition of land for
situated in a Province for any purpose connected, Federal purposes with a matter with respect to which
the Federal Legislature has power to make laws, require the Province to acquire the land on behalf, and
at the expose of the Federation or, if the land belong to the Province, to transfer it to the Federation on
such terms as may be agreed or, in default of agreement, as may be determined by an arbitrator
appointed by the Chief Justice of Pakistan.
2.1710
Power to

2.1711

ac
qui
re
pr
op
ert
y
an
d
to
ma
ke
co
ntr
act
s,
etc
.

The executive authority of the Federation and of a Province shall extend,

subject to any act of appropriate Legislature, to the grant sale, disposition
or mortgage of any property vested in President for the purposes of the
Government for the Federation or of the Province, as the case may be ,
and to the purchase or acquisition of property on behalf of President for
these purposes respectively, and to the making of contracts

2.1712
2.1713
All property acquired for the purposes of the Federation of a Province, as the case may be,
shall vest in President for those purposes.
2.1714
All contracts made in the exercise of the executive authority of the Federation or of a
Province shall be expressed to be made by the President or by the Governor of the Province, as the case may
be, and all such contracts and all assurances of property made in the exercise of that autho rity shall be executed
on behalf of the President of Governor by such persons and in such manner as he may direct or authorise.
2.1715
Neither the President, nor the Governor of a Province, nor the Secretary of State, shall be
personally liable in respect of any contract or assurance made or executed for the purpose of this Act, or for the
purposes of the Government of India Act, or of any Act, repealed thereby, nor shall any person making or
executing any such contract or assurance on behalf of any of them be personally liable in respect thereof.
Subsidiary provisions
2.1716
The Central Government have decided to apply the following principles in regard to certain
subsidiary points, not covered by the statutory provisions:
Acquisition of land for Federal purposes Section 127 of the Government of India Act, 1935 as adapted and
modified for Pakistan, provide that when land belonging to a private party is required to be acquired on behalf of
the Federation, the acquisition shall be at the expense of the Federation. In cases where the land required to be
transferred is in the occupation of the Provincial Government, the amount payable by the Central Government
will ordinarily be the market value of the land and buildings, if any, thereon; the capitalised value of the land
revenue assessable thereon will be included in cases where the transfer of the Iand causes actual loss of land
revenue to the Provincial Governments.
Continuance of East refusal to Provincial Governments of land that is surplus to the requirements of the
Central Government. When the Central Government no longer require land in their possession, the Provincial
Government of the province in which it is situate will be given the option of assuming possession of the whole or
any portion thereof, subject to the following conditions:
2.1717
the Central Government themselves will be the judges of whether they require to retain any
particular land or not;
2.1718
if the provincial Government desire to assume possession of the lands, the option to do so
should be exercised within six months of the date on which the Central Government signify their intention of
surrendering the land;
2.1719
the amount payable for the land will in all cases be the market value of the land and building,
if any, thereon, at the date of transfer; and
2.1720
when the Provincial Government desire to assume possession of only a portion of the land
surrendered, they shall be entitled to do so only it is the value of the land is not materially reduced by the
division.

2.1721

Transfers And Leases And Military Lands By The Central Government To Provincial
Governments

For kinds inside cantonmentsThe procedure will be as that prescribed in the cantonment Land
Administration Rules for private individuals except that the leases will not be put upto auction, but will be granted
by private treaty. In other words the Provincial Government requiring the land or some one on their behalf will
apply for the lease of the land in the usual manner on the prescribed form to the cantonment Board or the
Military Estates Officer concerned who will dispose of the application, in accordance with the rules in the manner
referred to above. The lease will be executed on behalf of the Provincial Government by the proper authority, an
authority duly authorised to do so.
For lands outside cantonmentsThe procedure at (a) above, with necessary changes, will be followed,
a lease' form prescribed in the cantonment Land Administration Rules being adapted for the purpose. If,
however, the land out side a cantonment applied for by the Provincial Government is not required for any
prospective Military purpose, it should be permanently relinquished outright in the usual manner instead of being
leased.
Provincial Government, are entitled to have alienations of land in their favour registered under the
Registration Act (XVI) of 1908 as adapted for Pakistan. The Central Government prefer that all leases should le
registered as a matter of principle even if regi-1 ration is not compulsory under that Act as such a course appears
to be in the interests of both the parties.
It has also been decided that a transfer of land from the Central Government to a Provincial Government
should be carried out in the usual way, that is to say, by means of a conveyance in writing from the President of
Pakistan to the Governor of the province concerned. This procedure will apply to permanent transfers or
relinquishments of land except statutory ones, i.e. except those transfers which are affected by some statutory
provision and for which no conveyance or other document is necessary.
2.1722
These instructions relate to lands in charge of the Defence Department only and do not
affect those belonging to other Departments of the Central Government.

2.1723
2.1724

(Refer To Paragraph 2.102 (3) Of This Code)

2.1725

2.1726
Serial
2.1727
N
o
.
2.1730
1
1.

Nature of
power

2.1731
2.1734

To sanction
expenditure from
the lump sum
provision under
the head "60
Civil Works

2.1735
Grants-inaid" for grants-inaid to local bodies
for bridges and
metalled roads
and for colony
roods.
2.

2.1742

To sanction
expenditure from
the lump sum
provision under
the head "50
Civil Works
Grants-in-aid" for
grants-in-aid to
new municipalities
and notified areas
in the colonies for
utilization op works
other than those
mentioned in serial
Mo, 1 above.

ANNEXURE 'D'

(Rule 19.9 of P. F. R., Volume I)

2.1728

Depart
ments

2.1732

i.
2.1736

Public
Works,
Buildings and ii.
Roads
Branch.

2.1748
2.1749

Provided that

the expenditure is
sanctioned for an object
for which the lump sum
grant is intended;
the amount of sanction
does not exceed Rs. 5,000
in each case.

2.1740

Provided that

i.
the expenditure is on an
object for which the lump
sum grant is intended;
2.1739

Ditto

ii.
the amount of sanction does
not exceed Bs. 50,000
2.1741

2.1744

2.1745
2.1746

2.1747

Extent to which
assent is given

2.1733
2.1737

2.1738

2.1743

2.1729

2.1750
2.1751
2.1752

ANNEXURE E
(PARAGRAPH 2.5)
(Rule20.9 (P.P.R., VoL I)

2.1753
2.1754
Serial
2.1755
Natur
N
e of power
o
.
2.1758
15

2.1766
13

2.1759
To
sanction
grants-in-aid
for watersupply
schemes for
a Village or
group of
villages,
costing Rs.
one lakh or
less, from
the lump
sum
provision the
budget for
the purpose,
2.1767
To
sanction
grants to
local bodies
in aid of
approved
schemes.

2.1770
2.1771

2.1756
To
Whom
delegate
d

2.1757

Extent

2.1761 Subject to the condition's

2.1760

S
anitary
Board

2.1768
C
ommunic
ations
Board or
its successor
agency.

that the grant-in-aid shall only be

given for water-supply scheme of a village,
or group of villages where there is no
drinking water or where the supply is scanty
or where the water available is not fit for
human consumption;
2.1762 that the grant-in-aid shall not
exceed Rs. CO.OOQ, or $0 per cent of the
estimated cost of the scheme, whichever is
less and no recurring commitment g shall be
made;
2.1763 that no grant-in-aid shall be
made, except to a District Board - or
Panchayat which shall undertake is
responsibility for the maintenance of thescheme for which a grant-in-aid is made;
and
2.1764 that the amount of a grant-inaid shall in' variably be stated as a definite
sum, and not as percentage of the cost.
2.1765
Provided the grant- in-aid does
not exceed one lakh in any one case.

2.1772
2.1773
2.1774

CHAPTER III
PUBLIC BUILDINGS

Introductory Note

2.1775
The Rules in this Chapter an generally applicable
to buildings maintained by the Buildings and Roads Department but
they should be applied mutatis mutandis to any other Department
mainlining buildings departmentally.
2.1776
The term Public or Government Buildings as
used in this Chapter applies to buildings borne on the books of the
Buildings and Roads Department and maintained from the
appropriation for buildings and Roads Works, incharge of the
Building and Roads Department Officers.
2.1777
2.1778

AGENERAL
IGeneral Bulbs

3.1 The Officer incharge of each building should make some person of his
establishment answerable for its general condition.
3.2 As a theatre is peculiarly liable to fire, no Government building in which stores or
other Government property is kept should be used for theatrical purposes.
3.3 Insurance of Government buildings is not to be effected except, at the discretion
of Government, in the case of specially valuable property liable to special risks.
2.1779

IIFIXTURES AND FURNITURE

2.1780

(a) Fixtures.

3.4 Every public building should be provided with all necessary fixtures. The
periodical repair of these fixtures should be carried out by the B. & R. Department
and charged to the repair estimate of the building. (All petty repairs of fixtures
together with the purchase and repair of furniture not comprehended and provided
for originally should be paid for by the Department concerned and be charged in
the contingent bill.)
2.1781
Note(1) Subject to such exception as may be
authorized under clause 4 of paragraph 5.8. a Punkha includes its
suspending ropes, tubes, pulleys, its pole or board, flaps, mils, and
pulling ropes, and Thongs, which will be supplied and maintained by
Government, flaps being renewable at intervals of not less than three
yean.
2.1782
Note(2) Only portable heaters and water heaters which
obtain their electric energy by means of a moveable plug in a socket
In the wiring system shall be classified as furniture, other electric
heaters or water heaters which are fixed to walls, floors or ceiling of
Government buildings shall be classified as fixtures.
2.1783

(b) Furniture

3.5 The Divisional Officer will not supply nor repair furniture, screens, purdahs, or
tatties, nor will he perform any of the duties specified above as develving on the

departmental officer incharge. Furniture for new offices may, now-ever, be

supplied by the Divisional Officer and charged in his accounts, provided
Government authorizes the inclusion of the cost of such furniture in the estimates
of the offices concerned. The repairs of such furniture will however be paid for by
the department concerned,
2.1784
This rule does not apply to the case of furniture for dak bungalows,
civil rest houses or circuit houses, the outlay on the supply and repair of which will be
treated as charges of the Civil Department. In the case of Buildings and Roads
Department rest houses and inspection bunglows, the furniture should be supplied and
repaired at the* cost of Buildings and Boards Department,
3.6 The Administration of the furniture grants of the official residences of the
Governor, West Pakistan, including the upkeep of a stock list and the purchase,
repair and maintenance of furniture, shall be conducted by the Military Secretary,
who would furnish the Director, Audit and Accounts (Works), West Pakistan, with
an annual certificate of verification in the form given in paragraph 37 below. D.B,r
leg the second and fourth year of the incumbency of the Governor and at least
once in every three years the certificate of education should be countersigned by
a Divisional Officer of the Buildings and Roads Department, in token of his joint
responsibility for the actual verification.
3.7 When a building is newly constructed for the use of the. Governor and supply of
furniture is deemed necessary the cost of furniture should be debited to works but
the cost of maintenance and renewal of furniture in the staff quarters should be
met from the grant for the maintenance and repairs of furnishings of official
residences of the Governor under Allowances and Privileges (Governors), Orders
1952.
2.1785

Form of Certificate of verification

2.1786
Certified that all furniture in(name of the house) has been
inspected and checked with stock lists maintained
2.1787
I am satisfied (i) that all new supplies up-to-date have been correctly
brought on the stock lists, (ii) that the stock lists are corrected in all respects, (iii) that the
articles in stock agree with the stock lists, (iv) that the sale-proceeds have been properly
accounted for, and (v) that sanction of competent authority exists for writing of all articles
struck of the stock lists.
2.1788
The proceeds of the sale of unserviceable furniture shall be credited
to provincial Revenues.
3.8 The Buildings and Roads Department is responsible for the supply and
maintenance of furniture in the following Government residential Buildings:
2.1789
Chief Ministers and Deputy Ministers Residences at Lahore.
Government Buildings at Fort Manro, Sakesar and Nathiagalli
2.1790 Note--Only the buildings provided with furniture at present
ore covered under this rule.
2.1791
Chair and sofa covers are included in the furniture for the
residences of the Ministers', but carpets and curtains are excluded.
2.1792

IIIPurchase And Sale Of Government Buildings

3.9 No buildings may be purchased for public purposes without the orders of
Government to whom a survey and valuation report by the Divisional Officer
should, in all cases, be submitted. See also paragraph 3.23.
3.10
Provincial buildings in charge of the Buildings and Roads
Department may be sold or dismantled in accordance with the powers delegated,
vide paragraph V of Annexure 'B' to Chapter II.
It is necessary that other departments of Governments with local interest are
consulted in regard to any use they may have before the sale or demolition takes place.
Buildings may be sold by the Buildings and Roads Department but when a
building and site is sold together the consultation of the Deputy Commissioner of the
District is necessary a demolition prepared and
When buildings are to be dismantled statement in the form given below should be
sent for sanction of the competent authority:
Serial No.
Name of building and reference to Register of
Buildings.
Date of Completion.
Plinth are
Capital cost excluding site.
Probable cost of demolition.
Probable cost of the material to be obtained from dismantling.
How it is proposed to dispose of the material.
Reasons for demolition and whether the building can not be utilized for any
Government purpose.
As regards those buildings for which an estimate for their reconstruction is
sanctioned, no demolition statement need be prepared. The sanctioning authority should
satisfy himself that the proposal do not involve the premature opium necessary
dismantlement of buildings.
2.1793
Temporary buildings erected during the construction of work may
under the sanction, previously obtained, of the Superintending Engineer, be sold or
dismantled on the completion of the work or when the purpose for which they were
erected has been served.
2.1794

IVHIRE OF OFFICE ACCOMMODATION

3.11
2.1795
When no suitable Government building is available, private buildings
may be hired for use as offices, the rent being charged to the contingencies of the office
concerned. When the Building is entirely used for office accommodation, the rent is
wholly chargeable to Government, while, when it is partly used for office purposes and
partly for residential or other purposes, the share of the rent payable by Government will
be proportionate to the amount of the main buildings set aside solely for office use. The
subletting for residential purposes of buildings hired as offices will require the approval of

Government and consent of Finance Department, and any recovery of rent for portions
sublet will be made by the Head of office concerned and credited to the Revenue Head
of his Department. Before it is decided to hire a privately-owned building, it is necessary
to obtain a non-accommodation certificate from the Division Officer concerned who
should also be consulted about the reasonableness of the rental proposed except in
cases where the rent is less than Rs. 40. per mensem, and when a portion is to be
sublet, the Divisional Officer should be requested to assess the correct rent" of the
portion. The actual selection of the accommodation, however, shall rest with the officer
for whom it is required, subject to the approval of competent authority, and the lease in
connection with .the hire will also be executed by the Department concerned.' See also
paragraph 3.24 (2).
2.1796
An officer permitting occupation of a Government or leased building
by any private person or local body should at once inform the authority in charge of the
building of such occupation. The authority in charge will be the Divisional Officer
concerned in the case of buildings in charge of the Buildings and Roads Department,
and the Head of the Department concerned in the case of buildings rented as offices.
2.1797
Powers to sanction expenditure on rent of non-residential buildings
by the various officers of the Buildings and Roads Department as given in paragraph II-A
of Annexure 'B' to Chapter-II of this Code."
2.1798
When Divisional Officers provide accommodation for their
offices in the building (not being a Government Building) in which they reside, they may,
under the orders of the Superintending Engineer be allowed to draw office rent up to Bs.
30, a month chargeable in the monthly contingent bill. In special cases the office rent
may, at the discretion of the Superintending Engineer be increased to a maximum of Rs.
40 a month; but in no case should it exceed half the rent of the whole house subject to
the same maximum. Any departure from the above rules will need the consent of
Government.
2.1799
When a Sub-Divisional Office is necessarily accommodated
in the officer's residence (not being a Government Building), he may, under the sanction
of the Superintending Engineer be allowed a fair proportion of the rent actually paid for
the house he occupied on account of the accommodation ^ which he necessarily has to
provide for the office up to a maximum of Bs. 20 per mensem, any higher rent being
fixed by Government, subject to the following conditions:
In calculating the accommodation set apart for office purposes, no allowance
should be made for a separate room, apart from the office, to be occupied by the SubDivisional Officer both as to the , and that it
The Divisional Officer must amount of necessary accommodation is actually
available and suitable in the house in question.
He must also certify that no Government building is available and that no suitable
separate building can be hired for the purpose at a less cost.
2.1800
If the house is a Government building, the rent to be paid by the
occupant should be calculated under para 5*32 Annexure to this Chapter.
6. The Municipal Tax assessed on the annual value of buildings in which- office
accommodation is provided, or on the land appertaining to them, should be
treated as separate from the rent. If it is the local rule or custom for the tax to be

chargeable to the owner, the tax for the entire building will be paid by die owner of
the building, otherwise tie officer concerned should pay the share of such tax
corresponding to the share of the rent payable by him and Government should be
debited with the difference, see paragraph 3*17
2.1801

Notes

1. The orders contained in clause (3) and (4) of the paragraph are
special for Buildings and Roads Department and over-ride the
general order regarding powers of officers for sanctioning
recurring expenditure chargeable to contingencies as shown in
Annexure to this chapter.;
2. Powers of various officers in the matter of sanctioning the
renting of office accommodation, are subject to the production
of a non-accommodation certificate as required under note (3)
sad to the further proviso that no lease is entered into for a
period of more than one year.
3.
a) The rent of any land of building occupied for public purposes
shall be paid by the public office or department occupying it,
and recorded in the public accounts as a charge of that office
or department. The first charge in every year made in any
contingent bill should be supported by a certificate from the
Executive Engineer concerned that suitable buildings
belonging to the Government were not available for the
purpose required and that the rental of the privately owned
buildings viz., Rs...........is reasonable.
b) The rule does not authorise payments or adjustments between
departments.
c) The rent of the buildings hired for residential purposes is paid
from the minor head "Repairs" under the Major head "50-Civil
Work". The hiring of buildings for residential accommodation
requires the previous approval of Government and the consent
of the Finance Department which must be applied for by the by
the Heads of Departments concerned duly supported by a
certificate from the Divisional Officer of the Buildings and
Roads Department that the rent is reasonable and no suitable
Government accommodation is available. In the case of such
building the lease is to be executed by the building and Roads
Department and the formalities laid down in paragraph 10.44 of
the Buildings and Roads Department Manual of Order,
regarding the recovery of rent, are to be observed.
d) In the case of buildings which have been hind as offices, any
subletting requires the approval of Government and consent of
the Finance Department. The rent of such building s should be
debited to the contingent grant of the Government Servants
concerned and any recovery of rant for portion sub-let should
be made by the Head of office and credited to the Revenue

Head of the Department and not to the Buildings and Roads

Department Revenue head. Lease of building hired as office
should be concerned of the Department and the Buildings and
Roads Department should only be concerned with:
i.

giving a non-accommodation certificate;

ii.

certifying that the rent of the building is reasonable; and

iii.

when a part to sub-let, assessing the correct rent of the part

stub-let

e) The responsibility of the recovery or rent from Government

servants in civil employ occupying public buildings ordinarily
rests with the Public Works Department, but in exceptional
cues, where the cost of building has been treated as a civil
charge, the Accountant-General, must take the necessary steps
to see that the Executive Engineer of the Division concerned is
furnished with the necessary particulars.
2.1802
3-A Government servant permitting occupation of a
Government or leased building by any private person of local
body should at once inform the authority in charge of the
building of such occupation. The authority in charge will be the
Executive Engineer concerned in the case of buildings in
charge of Buildings and Roads Department, and the bead of
the department concerned in the case of building rented as
offices.
4. The certificate required from Divisional Officer as to the
reasonableness of rent referred to in sub-paragraphs (c) and
(d) above, will not be necessary in eases where the rent
involved is less than Rs. 40 per mensem.
2.1803

VRenting Of Buildings

3.12
1. It is the duty of the Divisional Officer or the Estate Officer where there is one to
endeavour to get, tenant for public buildings not immediately required for Government use. They should generally be let from month to month, but a lease may be
given up to one year by the Superintending: Engineer or the Divisional Officer
provided the rent of the building as fixed by the competent authority does not
exceed Rs. 200 and Rs. 100 a month respectively. A clause in the agreement
should be added, when necessary, to enable the Divisional Officer to terminate
the lease at short notice in case the building is required by Government.
2. The Divisional Officer or Estate Officer is empowered to let in the most
advantageous way possible Government owned or hired residential buildings
under their charge for which a Government servant is not paying rent under rules
5-39 to 5.46 of Annexure I to this Chapter or the equivalent rules of other
integrating units and tenants vacating or desiring to occupy them should invariably
apply to him direct. It must be clearly understood that no other district official is
permitted to exercise this authority without the prior approval and consent of the
Divisional Officer.

2.1804
Notes(1)Whenever a residence cannot be allotted to
the incumbent of the post to which it is attached or to a Government
servant of the class for which it wee con-stunted,, ft may be tot to a
Government servant not holding the particular post or not belonging
to that class subject to the conditions that:
a) the allotment cesses within two months of a Government
servant for whom the residence is intended becoming available
at the station of tenant and
b) the rant to be recovered under the rules from the temporary
tenant if no less than 2/3 rd of the standard rent of the house.
i. A competent authority may relax the provisions of this note as
a special case if considered necessary.
2.1805
(The assent
presumed under note (it).
i.

of

Finance

Department

is

not

As an exception to the general rules contained in subparagraph (ii) above the actual allotment in the case of the
following residential buildings, has been left to the officer
noted against each, who will, however, be responsible to
intimate all changes in occupancy to the Divisional Officer of
the Provincial Division concerned for purposes of assessment
and recovery of rent by the latter

2.1806
1. 1st and 2nd Assistant Commissioner's
residences at Lyallpur.

2.1807
Deputy Commissioner,
Lyallpur subject to the control of the
Commissioner, Multan Division.

2. Residences of the West Pakistan Agri

cultural Service, Class II at Lyallpur.

2.1808
Director of Agriculture, West
Pakistan,

3. Civil Officials quarters at Sargodha

2.1809
Deputy Commissioner,
Sargodha.

4. Civil Officials quarters at Lyallpur

2.1810
Deputy Commissioner,
Lyallpur.

5. Civil Officials quarters at Sheikhupura

2.1811
Deputy Commissioner
Sheikhupura.

6. Government residences and quarters

at Lahore.

2.1812

Estate Officer, Lahore.

2.1813
2.1814
NoteResidence of different Departments which are
earmarked for officials of that department shall be allotted by the
department concerned to whom these residences belong;
3.13

Public buildings let to private individuals should not be altered or

enlarged at Government expense to suit the tenant and persons occupying public
building on, rent are prohibited from making any alterations even at their own
expenses, except with the express concurrence of the Superintending Engineers.
The fact of any additions or alterations being made by the tenant confers no right
of ownership on him, nor can the fact of the occupant haying made additions or
alterations at his own expenses be considered as giving him any claim to a set off
against, or diminution of rent. These conditions should be entered in the
agreement or lease.
3.14
Government servants occupying Government Buildings or
leased buildings as residences are strictly prohibited from making privately any
kind of additions or alterations therein whether structural, sanitary or Electrical,
without the express permission of the Superintending Engineer of the Buildings
and Roads Department.
3.15
No public building in the charge of the Divisional Officer may be
occupied as a private residence without his consent except under the orders of his
departmental superiors or of Government.
3.16
On no account is any church, chapel, mosque, temples, tomb or
other building devoted to religious use, to be occupied as a dwelling house, or for
any other purpose, without the consent of the persons interested and the sanction
of the principal civil or political authority on the spot. See also paragraph 2-91.
2.1815

VITaxes

3.17
Municipal taxes on Public Works buildings other than buildings
occupied as residences, are payable by the department occupying them and are
debatable to that department, as explained below:
a) As a general rule, Municipal rates and taxes on non-residential buildings paid by,
or passed on to a department occupying the hole or part of the building, are
debited to the contingencies of the department concerned. Where, however, the
whole or part of the tax paid by the Buildings and Roads Department, or by a Civil
Department as the Department in administrative control of the buildings, the
payments may be charged to the maintenance estimate of the buildings
concerned.
b) Taxes on non-residential buildings occupied by departments if paid by a
department nominated by Government in this behalf and not passed on to the
occupying department are charged to "57 Miscellaneous-Rents, Rates and
Taxes.
1. Municipal and other taxes in the nature of house or property tax or otherwise),
when payable by Government in respect of buildings occupied as residence, will
be adjusted as part of the cost of maintenance of the building. Where, however,
the whole or any portion of the taxes, which by local rule or custom are ordinarily
leviable from the tenant, is paid by a department other than the department in
administrative control of the building, the charge may be treated as contingent
expenditure of the paying department.
2. The responsibility for the acceptance of the assessment rests with the Divisional
Officer in charge of the building and, on the Divisional Officer recording his
acceptance, the payment will be arranged for by the department concerned, If the

assessment appears unduly high, proceedings should be taken to obtain redress

under the ordinary munici-1 pal law and recourse should not ordinarily be had to
the special provisions of act XI of 1881. No municipal taxes are leviable on public
buildings situated in cantonments. In any ease in which a lump sum is paid as tax
'for all Government buildings, or for a number of Government buildings in a
municipality, it shall, provided the buildings are in the occupation of more than one
department of Government, be paid m the Civil Department.
2.1816
NoteRecourse to the special provisions of Act XI of
1881 should be had only when an amicable (though possibly
arbitrary) settlement with the local authority has failed in cam when
the property to be assessed is, from its nature, such as not to admit
of the application of ordinary principles in assessing the payment
thereon of any particular tax, e.g., when the assessment is on the
letting value and the property is of such nature that it is difficult to
conceive its being let and impossible to form any estimate of the rent
that would be obtained for it if the Government offered to let it.
3.
a) In the case of buildings occupied as residences, all municipal and other taxes in
the nature of house or property tax payable by Government in respect of such
buildings shall be taken into account in calculating standard rents under rules 5-8
to 5-16 Annexure I to Chapter III. Taxes other than these whether required to be
paid by local rule or custom by the oner or tenant shall be paid by the latter in
addition to the standard rent or 10 per cent of monthly emoluments payable under
Rules 5.22 (a) and (b) of Annexure to this Chapter. They will also be recoverable
in cases when buildings are occupied rent free except from those who are enjoying rent-free concession as shown below the rules in Annexure I to Chapter III.
2.1817
NoteThe term "property tax" as used above, should be
interpreted in the general sense and not in the technical sense
assigned to it in any particular Act or Code and it should, therefore
not be considered to include taxes levied for specific services rendered for the benefit of the occupier. Therefore all taxes of a service
character, such as water tax, drainage tax, though they may be
included in a consolidated demand for property tax, should 'be
recovered separately from the occupier under Rule 5.22 (b) (ii)
Annexure I to this Chapter.
b) Municipal and other taxes (in the nature of house or property tax or otherwise)
when payable by Government in respect of buildings occupied as residences, will
be adjusted as part of the cost of maintenance of the building. Taxes payable by
tenants under the local rules or custom will be paid by them direct. In cases in
which the amount of tax payable to the municipality in respect of a building has to
be borne partly by the Government servant occupying the building and partly by
Government, the tax will be paid in full by Government servant will be recovered
from him by Government.
2.1818
NoteThe excess water charges m distinguished from
the water tax proper will not be debited to annual repair estimates but
to miscellaneous advances pending recovery from the tenants

concerned.
c) With the sanction of Government exemption from the taxes payable by tenants
whether the amount is based on the rental or on the actual amount of service
rendered) may be granted to Government servants on pay exceeding Rs. 150 per
mensem.
d) In the case of Government servants on pay exceeding Rs. 150 per mensem, who
by reason of the nature of their duties occupy more expensive residences than
they would if they were left to make their own arrangements, the amount of taxes
based on the rental value of house and ordinarily leviable by local rule or custom
on the tenant and recoverable from the occupant may, with the sanction of
Government, be reduced to an amount which would be payable on a rental equal
to 10 per cent of the emoluments of the Government servants. If owning to
changes of Government servants there is likely to be difficulty in recovery, a lump
sum may be fixed for recovery in the case of each residence based on the above
general principles. But charges which are levied not on the basis of rental, but as
payment for a definite amount of service rendered, e.g., the quantity of water or
electric energy supplied, must be paid in full by Government servants on pay
exceeding Rs. 150 per mensem.
3.18
1. The provisions of paragraph 3-17 above do not apply to the residences of the
Governor as the payment of local rates and taxes in connection with- these
residences and the provision of electricity and water for the Governor and his
personal staff living in Governor Houses is to be treated as maintenance
expenditure payable by the Buildings and Roads Division concerned.
2. The occupants of staff quarters and other buildings appartenant to Governor's
House, Lahore and Murree, are exempt from the payment of charges for water
and electricity,
2.1819

VIISanitary, Water Supply And Electrical Installations

3.19
All works and repairs in connection with sanitary water supply
and electric installation to Government buildings should be carried out by, or
through the agency of the Buildings and Roads Department except in special
cases under the orders of Government.
2.1820

VIIIInspection Of Public Buildings.

3.20
a) It will be the duty of the Sub-Divisional Officer to see that all public buildings in his
charge including provincial properties transferred to local bodies for maintenance
are duly inspected at least once year as indicated below, such instructions being
made in respect of soundness or otherwise of the roof and floor timber in the
buildings and in respect of their general condition. The form of the register is as
given below:
2.1821

Register of annual Inspection of Public Buildings borne on the

Register of Provincial Buildings.
2.1822

Provincial Division.

2.1823
2.1824
Item No. as 2.1826
per Register of
Locality
Buildings
2.1833
2.1834

Provincial Sub-Division.
2.1828
2.1830
Name of Date of
Buildings Inspection
2.1835
2.1836

2.1831
2.1832
Re
Report of
marks by
condition
the
2.1837
2.1838

2.1839
The general examination by the officers with respect to their ranks
are as detailed below:
1. Overseer to inspect once every year all buildings costing Rs. 5,000 and below
(including out-house), both residential and non-residential within jurisdiction.
2. Sub-Divisional Officer to inspect every year all buildings in their jurisdiction,
costing above Rs. 5000.
3. Executive Engineer to inspect every year all the buildings in the Division costing
above Rs, 25,000,
b) The Executive Engineer, the Sub-Divisional Officers and the Overseer should
record notes of their inspections in separate registers to be maintained by each of
them.
2.1840
All these registers should be shown to the Superintending Engineer
during his annual inspection of Divisional Offices.
c) Executive Engineers should inspect, as often as possible buildings which show
cracks or definite signs of deterioration and take early steps to effect the necessary
improvement thereto.
2.1841

FORM OF REGISTER OF INSPECTOR OF BUILDINGS

2.1842

Station ..........................................

2.1843

Name of Buildings or group of buildings ...................

2.1844

Capital cost Rs. ....................................

2.1845

Officer responsible for inspection ........................

2.1846

Executive Engineer, Sub-Divisional Officer,

2.1847
Year
2.1854

2.1848

2.1849

Portion of
Building

2.1852

2.1855

Foundations

2.1856

2.1870

Floors

2.1874

Wall structure

INSPECTION REPORT

Gener
al condition

2.1853
Remarks
2.1857
2.1858
2.1859
2.1860

2.1878

Wall surface

2.1882

Roof beams

2.1886

Roof covering

2.1890

Joinery

2.1894

Painting

2.1861
2.1862
2.1863
2.1864
2.1865
2.1866
2.1867
Dated--------------2.1868
Signat
ure-----------

2.1897

2.1898
The Executive Engineer will report to Superintending
Engineer, if circumstances require it, for that officer's further action. Matters which
the Superintending Engineer cannot deal with, should be brought to the notice of
Regional Engineer. The Executive Engineer and the Superintending Engineer on
their tours of inspection should see that above instructions are being complied
with.
2.1899

IXRegisters Of Buildings

3.21
Each Superintending Engineer will keep a register (in Buildings
and Roads Stereo Form No. 121 and 121-A) by Civil Districts of all buildings in
charge of the Department within his Circle, and each Divisional Officer a similar
register of all the buildings within his Division. In, .these registers the value of the
land comprised in a property will be shown separately from the value of the
building or buildings thereon, the value of each separate structures being also
shown separately. In the case of a purchased property the price paid will be
apportional between the various items comprising the property, e.g., land, main
buildings, servants' quarters, compound wall, well, etc. The registers will also
show whether the building is to be maintained at the cost of Central. Provincial or
Local Funds.
2.1900
NoteThe register of buildings may be divided into two
parts, one for the accord of buildings of a permanent nature and
other for record of buildings of a temporary character.
2.1901

XPlans Of Buildings

3.22
In case of buildings and works borne on the returns of the
Buildings and Roads Department, the Executive Engineer will be held responsible
that plans of such buildings are corrected on completion of any alterations.
2.1902
A register of all buildings in the Department will be maintained in the
office of the Regional Engineer.
2.1903

BResidences For Government Officials

2.1904

IGeneral

3.23
No houses may be built or purchased as residences for public
servants, except in the following 'cases:
i.

When it is the recognised duty or established custom of the Government to

provide quarters at Government expense.

ii.

When it is necessary on public grounds for the Government servant to reside on,
or close to the premises in which his duties have to be performed, such as a jail, a
police thana, a school, a factory, a mint, etc.

iii.

When it is necessary to provide residences in part of the country where no civil

station or cantonment exists, and where lengthened term of residence would
render camp accommodation unsuitable, e.g., buildings along lines of roads or
canals, for the housing of officials employed on their construction or maintenance.

iv.

When it is shown to the satisfaction of Government that suitable house

accommodation for Government servants whose appointments are permanent in
respect of locality is not available in a civil station or cantonment* already in
existence, or available only under circumstances which will be likely to place such
Government servants in an undesirable position in relation to house proprietors.

3.24

Before

sanctioning

or

recommending

proposals

for

the

construction or purchase of a residence for a Government official, the authority

concerned should consider whether the requisite accommodation cannot be more
conveniently provided by taking an existing building on, lease for such a term, and
on such conditions, as may be appropriate. The hiring of such buildings requires
the previous approval of Government and the consent of the Finance Department
which must be applied for by the Heads of Departments concerned, duly
supported by a certificate from the Divisional Officer of the Buildings and Roads
Department that the rent is reasonable and no suitable Government
accommodation is available. Such approval will be accorded subject to the condition that the present and future incumbents of the appointment held by the
official for whose accommodation the building is leased shall be required during
the term of the lease to occupy the house and to pay in accordance with rules 5' 6
and 5'48 in Annexure I to this Chapter.
2.1905
Note The certificate as to the reasonableness of rent
required from the Divisional Officers will not be necessary in cases
where the rant involved is less than Bs. 40 per mensem.
a) In case the Government is approached for a lease of a building,
the proposal should clearly show the following:
i.

the sum payable annually to the lessor.

ii.

whether all repairs will be executed by the lesson ; and if not;

iii.

the estimated annual charges for maintenance and repairs, if

they are to be executed by Government;

iv.

in cases in which Government is liable to pay the municipal

taxes,
the
amount
of such taxes;

v.

the standard rent of the residence under rule 5-16 of Annexure

I of the Chapter and

vi.

the average emoluments of the officer for whom the residence

it proposed and the maximum rent recoverable front him.

2.1906
The proposals should show distinctly that the Kate
of accommodation is not in excess of that fixed by the Government.
2.1907

Scale of Pay

2.1908

Plinth area

2.1909

Rs. 281/2 32 per mensem

2.1910

8.ft

2.1911

Rs. 60 to 175 per mensem

2.1912

632

2.1913

Rs. 160 to 249 per mensem

2.1914

795

2.1915

Rs. 250 to 390 per mensem

2.1916

1,523

2.1917

Rs. 400 to 599 per mensem

2.1918

1,700

2.1919

Rs. 600 to 849 per mensem

2.1920

2,057

2.1921

Rs. 850 to 1199 per mensem

2.1922

2,475

2.1923

Rs. 1,200 to 1,799 per mensem

2.1924

3,400

2.1925

Rs. 1,800 and above per mensem

2.1926

3,818

b) In case of proposals to construct or to purchase a building the

following informations should be given:
i.

that the conditions of rule 5.22 (a) in Annexure I of this Chapter

will be fulfilled.

ii.

the probable capital cost, the average annual cost of

maintenance including taxes and the standard rent under role
5-16 in Annexure I of this Chapter.

iii.

the average emoluments of the officer for whom the quarters

are constructed.

c) As a rule no proposal should be made for the supply of

accommodation in excess of scale appropriate to the status of
the occupant. Subject to this main principle, every proposal
should, so far as possible, be so formulated that the standard
rent does not exceed the maximum rent ordinarily recoverable
from the occupant under the rules in Annexure I to this
Chapter. In order to watch the rent calculated under the roles in
Annexure I of this Chapter shall fall within 10 per cent of the
occupant's average emoluments a provisional rent statement
should be sent to the Director, Audit and Account (Works),
West Pakistan, with each proposal for the construction of a
residential building or an addition or alteration to an existing
building.
2. No house should, however, be leased as a residence combined with office, or an
office combined with residence. A house should be leased either as residence or
an office. The criterion for deciding whether any house is an office or a residence
should be that if the rent for the office portion is greater it is an office, if the rent for
the residence portion is greater it is a residence, but if rent for office and
residence portions" is equal it should be treated as an office.
2.1927
Where any part of an office is used as a residence, the provisions
of paragraph 3.11 (I) apply and as stated therein, rent should be recovered by the
Administrative Department concerned. But where the converse is the case i.e., a part of
a residence is used as an office, the Buildings and Roads Department should recover
rent from the tenant and also rent for the office from the office concerned.
3. Leases should ordinarily provide that the lessor will execute all structural repairs
before the building is occupied and will carry out such additions, alterations and
repairs as are necessary to render the building habitable and suitable for the
purpose for which it is required. In the event of any addition or alteration to the
building being made subsequent to the signing of the lease at the request of the
occupant and at Government expense, the consent of the owner must first be
obtained in writing unless the work is considered by Government to be essential
for sanitary reasons, and the rent payable by the occupant will be increased under
the following rules:
i.

If the lessor agrees to take over the work done on the expiry of the lease and to
pay to Government the original cost of that work less an allowance for
deterioration, which should be fixed before the work is done, the occupant will be
required to pay the following additional charges:

a) 6 per cent, on the capital cost of the additional work;

b) the percentage or amount fixed for deterioration;

c) the annual estimated charges for maintenance and repairs of the additional work
(if repairs are executed by Government, or.
ii.

If the landlord refuses to accept any liability for the additional work, the rent
payable by the occupant will be increased by a sum sufficient to cover during the
period of the lease:

a) the capital sum expended including interest at the rate per cent specified in (t) (a)
above;
b) the annual estimated charges for maintenance and repairs of the additional work.
2.1928
NoteThe amount to be recovered monthly front the
tenant should be fixed when the work is completed and should be
distributed equally throughout the remaining period of lease.
2.1929
In case (i) the capital cost will be held to be the total expenditure
less half the amount which will be recovered on account of deterioration.
2.1930

In case (ii) interest will be calculated on half the amount of the

outlay.
4. Capital expenditure under sub-clause (3) should only be incurred when absolutely
3-clause (ii) of clause necessary.
5. Remission or reduction of charges on account of rent for the occupation of leased
houses as well as rent liability of the occupant will be governed by Rules as per
annexure I to this Chapter.
6.
i.

In cases, however, where a bungalow which is occupied by a gazetted officer

becomes vacant owing to the officer's transfer to another post, the Executive
Engineer concerned may without the special sanction of the Provincial
Government employ one Chowkidar during the period the bungalow remains
vacant at monthly emoluments sanctioned for a Beldar in the locality.

ii.

In the event of no one being either in occupation of a residence or responsible for

the rent or if the officer responsible for the rent has received permission to reside
elsewhere and the residence is un-occupied, the pay of a suitable establishment
not exceeding one mali and cooly, may with the special sanction of the Provincial
Government be charged to the annual repairs estimate of the building.

3.25
Standard rents of residential buildings may be fixed by
Superintending
Engineers of the Buildings and Roads Department for all
buildings within their charges.
2.1931

IISpecial Rules Relating To Expenditure On Residence Of the

governor.

3.26
The following rules govern the expenditure in connection with the
residences of the Governor of West Pakistan:
1. There are following residences of the Governor of the West Pakistan.
a) Governor's House at Lahore. "
b) Governor's House at Murree.
c) Governor's House at Peshawar,
d) Governor's House at Nathiagali.

e) Governor's House at Karachi.

f) Governor's House at Quetta.
2. In pursuance of the provisions of Clause (&) of sub-paragraph (1) of paragraph 7
of the Government of Pakistan "The allowances and privilege" (Governors) Order
1952, the following general order has Seen made:
2.1932
Except with the special order of the President of Islamic Republic of
Pakistan which must be obtained in advance, the amount of expenditure incurred on the
maintenance, improvement, renewal or replacement of the official residences of the
(Governor shall not in anyone year exceed the amounts respectively specified in the
table below:
2.1933

2.1934

2.1942

Maintenance And Repairs

2.1935
Improve 2.1936
Pro
m Garden
vince
en
s
t
2.1943
2

2.1950

2.1951

2.1958
We
st
Pakistan

2.1959
5,000

2.1944
3
R
s.

2.1952

2.1960
31,200

R
s.

2.1937
Electricit
y

2.1938
2.1939 Ta
Water
xes

2.1945
4

2.1946 2.1947 2.1948

5
6
7
2.1954

2.1953

2.1961
20,000

Rs.

R
2.1955
s
Rs.
.

2.1940
2.1941
Repairs
Total

2.1956

2.1949
8

R
2.1957 R
s
s.
.

2.1962 2.1963 2.1964

13,000 2,600 28,200

2.1965
1,00,00
0

2.1966
Provided that the Governor in his individual judgment, may, without
exceeding the maximum specified in column 8 of the above statement, reappropriate
whenever necessary from or to one sub-head of the table above to or from another subhead thereof.
2.1967
NoteThe above figures are exclusive of establishment
and tools and plants charges which are not to be levied on works and
repairs in connection with the residence of the Governor.
3. The expenditure on original works as defined in paragraph 22 of this Code,
pertaining to buildings and electricity, water supply and sanitary installations
connected with these residences must not exceed during any year the
appropriation sanctioned by the competent authority. This limit will be exclusive of
the expenditure on establishment and tools and plants.
4. The expenditure under various sub-heads prescribed for repairs and maintenance
in clause 2 above must not exceed the appropriation sanctioned (hereof.
5. Disbursements will be made by the following officers:
i.

The Divisional Officer incharge working under the order of the Superintending
Engineer incharge.

ii.

The Military Secretary to Governor of the West Pakistan so far as garden

establishment at Governor's House, is concerned.
2.1968
NoteThe Military Secretary to the Governor of the West
Pakistan shall as and when he considers necessary, obtain a cheque

for purposes of disbursing the amount from the Executive Engineer

concerned. The former after making payment will return the vouchers
to the latter for the purpose of incorporating them in the accounts of
his Division.
6. The Secretary to the Government, West Pakistan, Irrigation, Communication and
Works Department, will be the co-ordinating authority in regard to all expenditure
on original works and will he responsible to the Audit Department for keeping the
aggregate expenditure during the year and the total expenditure on individual
works within the limits mentioned in clauses 2 and 3 above. The Audit Department
will watch the total expenditure during a year against the permissible limits.
7. Except for works sanctioned by the President of Islamic Republic of Pakistan the
administrative approval of the Governor in his individual judgment is necessary in
each-ease and should be obtained by the Secretary to Government Irrigation.
Communications and Works Department, for communication to all concerned.
8. The first charge against the grant for the year for original works will be the
unexpended balance on the 30 th June of all uncompleted works of the previous
year. Provision for this charge should at once be made at the commencement of
the year, and any subsequent changes in the figures thus taken which may be
necessitated by adjustment or correction in the supplementary accounts of the
years, should be affected later on.
9. No authority giving technical sanction to a detailed estimate should permit an
excess over the amount of the administrative approval, either in the first instance
when sanctioning the detailed estimate or subsequently when sanctioning revised
estimates or passing an excess. Whenever excess is anticipated on any work, a
report should at once be made to the Secretary, Irrigation Communications and
Works Department. No disbursing officer should incur even the ordinary
permissible excess of 5% of the sanctioned estimate.
10. All disbursing officers should give the earliest intimation to the Secretary, Irrigation
Communications and Works Department, of all anticipated savings, if they are in a
position to surrender them definitely so that, if necessary, they may be utilised on
other works. If the amount of the sanctioned detailed estimate is less than that of
the administrative approval for the work, the savings should at once be reported to
the Secretary, Irrigation Communication and Works Department by the officers
sanctioning the detailed, estimates.
11. A record of the progressive expenditure on ail original works and repairs detailed
by items of works will be prepared by the Buildings and Roads Department, for
the periods ending 31st December, the last day of February, 31 st March, 30th April,
31st May and 30th June during each financial year, and will be submitted to the
Director of Audit and Accounts (Works) for check.
2.1969
The Audit Department will return the statement after check to the
Buildings and Roads Department, within two weeks, with a certificate as to its
correctness or otherwise.
2.1970 IllClassification Of Residential Buildings And Assessment Of Rent
3.27
Government buildings intended for occupation as residences are
divided into two classes:
2.1971
Class IBuildings which will ordinarily be occupied by officers liable
to pay the full standard rent subject to the limit of 10 per cent, of their emoluments. (See
Rules 5.22 (b) annexure 1 of this Chapter).

2.1972
Class IIBuildings from which recovery of the full standard rent is
not expected, i.e., buildings which will ordinarily be occupied by officials who are en titled
to accommodation rent free or at rates reduced under Rule 5 28 annexure I to Chapter
III.
2.1973
NoteThe fact that a building of class I is occasionally
occupied by a tenant who a entitled to accommodation rent free, or at
a reduced rent, will not justify the removal from class I to II, and
similarly a building in Class II should not be transferred to class I
whenever it is occupied by a tenant who may be required to pay rent
in accordance with the rules. Buildings should be transferred from
one close to the other only when there is a permanent change in the
conditions under which they will ordinarily be rented Transfers
should be made only under the orders of Government and should
have effect in all cases from the commencement of financial year.

2.1974 IVRent Rules For Government Buildings Used As Residences.

3.28
1. The rules governing the recovery of rent for Government buildings used as
residences, its remission and reduction are laid down in Rules 5.6 to 5.46 of
Annexure I to Chapter III, any point which is not covered by them should be
referred to Government for orders.
2. All applications for sanction to reduce the rents of Government buildings occupied
as residences below the amount which should be charged under the foregoing
rules must be accompanied by a tabular form in which should be shown the
under-mentioned particulars:
1. Value of building and site,
2. Average annual charges for maintenance:
a) Special, and
b) Ordinary.
3. Rent assessed according to rules.
4. Proportion of total area occupied by office (if any).
5. Deduction on account of office rent (if any).
6. Rent that would be payable1 by occupant.
7. Rent that is proposed.
8. Average emoluments of occupant.
9. Market rate for similar accommodation in the same station (to be given as far as
practicable).
10. Average rent chargeable under these rules for other Government buildings, with,
as nearly as may be similar accommodation (to be given as far as practicable).
2.1975

Periodical Review Of Concessions

3.29
In cases in which the grant of free quarters or of quarters at
reduced rents has been sanctioned, Heads of Departments and the Chief
Engineer may, should such concessions appear to them for any reason to be no
longer necessary, review such cases and recommend to Government the
withdrawal of the concessions accompanied by data statements for sanction to
the recovery of rent.
3.30
1. The recovery of rent for Government buildings occupied as residences by
members of work charged establishment is governed by the principle laid down in
rule 5.22 (b) Annexure I to Chapter III. Such members of this establishment who
do not draw pay in excess of Rs. 30 per mensem shall, however, be exempt from
the payment of rent.
2. Where quarters are provided for Road Inspectors, they should occupy them on
the same terms as the regular subordinate Establishment of this Department.
3.31

When any Government building is, under proper authority, let to a

private person rent should be regularly re covered in advance for the same at the
rates prevailing in the locality for similar accommodation belonging to private
owners; but, without the special permission of Government, the rent charged for
the buildings thus let in any station should not be less than would result from the
application to them of the proviso below rule 5-15 of Annexure I to Chapter III.
2.1976
Notes 1. Occupation of a residence by a Government
servant's family after his Headquarters have been transferred to
another station, is subject to this ruling in so far as rent liability is
concerned, except in cases of temporary transfers not exceeding four
mouths, in which case the actual recovery shall be confined to 10 per
cent of the pay of the Government servant concerned or standard
rent which ever is less provided the Superintending Engineer in case
of Buildings and Roads Department.
2.1977
Head of Department in the case of Departments
other than Buildings and Roads Department
2.1978
satieties himself and Certifies that the transfer is
temporary and it will not exceed four months
2.1979
Note 2. The rate of departmental charges for capital cost,
additions and alteration and maintenance and repairs 8hall.be that in
force at the time of calculation of rent. In all cases where buildings
are merely acquired by Government through the agency of the
Buildings and Roads Department, charge of 3 per cent only on the
capital cost shall be levied in lieu of the full rate of departmental
charges.
3.32
The Head Teacher, Assistant Teacher and Mistress detailed by the
District Board, Multan, for the school for the children of the jail staff at the new
Central Jail, Multan, are allowed rent free residential accommodation on the jail
premises, for so long as the quarters occupied by them are not required for any
other purpose by Government.
3.33
A shopkeeper, a shoe maker and a tailor are allowed to occupy,
free of rent the quarters allotted to them in the lines of the Baluch Levy at Dera
Ghazi Khan.
3.34
The Canal Patwari, the lady teacher of the District Board Girls
School and the three teachers of the District Board School at the Adult Farms,
Burewala, are allowed rent free accommodation, subject to .the condition that the
accommodation is available after requirements of the officials of the Reclamation
Department, who are stationed at the Burewala Farm, have been met.
3.35
A nominal rent of rupee one per annum will be charged from the
private individuals occupying Government quarters noted below :
2.1980
1. Shopkeeper.

At Fort Munro

2.1981
At Khar
1. Shopkeeper (shop and resident
quarters)

2. Petition-writer.

2. Delivery Agent.

3. Baker-cum-Butcher.

2.1982

4. Delivery Agent.

2.1983

2.1984
2.1985
This, however, does not confer on these occupants a prescriptive
right to remain in possession of the quarters.
3.36
Tailors, Barbers, Mochis and Washermen employed and residing in all the
Police Lines in West Pakistan should be provided with rent-free accommodation.

2.1986

ANNEXURE I TO CHAPTBE III OF BUILDINGS AND ROADS

DEPARTMENT CODE
2.1987

(As referred to in paragraph 3.12)

2.1988

2.1989

PART I.

EXTRACT FROM CIVIL SERVICE RULES (PS.) CHAPTER V

2.1990
2.1991

VOLUME-I PART I.

II RENT OF GOVERNMENT RESIDENCES

2.1992

(a) General

5.6 The following rules govern the allotment to Government servants for use by them
as residences of such buildings owned or leased by Government or such portions
thereof as may be made available for the purpose.
2.1993

Note 1. ---- These rules shall also apply to Ministers.

2.1994
Note 2. --- If a judge of the High Court is provided with
residential accommodation either leased or owned by Government, it
shall be on such conditions, in regard to the payment at rent or
Otherwise as are, for the time being, applicable to members of the
Civil Service of Pakistan serving at Lahore under the administrative
control of the Central Government.
2.1995
Note 3.--- If the Chairman or any member of the Punjab
and North- West Frontier Province Joint Public Service Commission
is provided with residential accommodation either leased or owned
by Government, it shall be on such conditions in regard to the Civil
Services of Pakistan serving at Lahore under the administrative
control of the Provincial Government.
2.1996
Note 4. --- When a Government servant of a government
other than the Punjab Government occupies by official arrangement
residence provided by the Punjab Government or vice versa, rent
shall be recoverable from the Government servant in accordance with
the rules in Appendix 4 to the Punjab Financial Rules reproduced in
Part II of this annexure 'A of Buildings and Roads Department Code.
5.7 Nothing contained in these rules shall so operate as to require payment of rent,
for the occupation of residences supplied by Government, by those Government
servants who have been exempted from such payment by order or the GovernorGeneral or to affect the amount or rent or charges payable by those Government
servants in whose case the amount so payable is prescribed by the GovernorGeneral.
b) Capital cost of Buildings and Assessment of Rents.
iii.

CAPITAL COST OF A RESIDENCE.

5.8 For the purpose of the assessment of rent, the capital cost of a residence owned
by Government shall include the cost or value of sanitary, water-supply and
electric installations and fittings, but exclude the cost or value of the site (including
expenditure on its preparation); and shall lie either

a) the cost of acquiring or constructing the residence and any capital expenditure
incurred after acquisition or construction; or, when this is not known.
b) the present value of the residence.
2.1997
"Provided that, where it is so directed
by general or special order, the value of the site and the cost of its preparation shall be
included in the capital cost, and the cost of sanitary, water-supply and electric
installations may be excluded. If the cost of sanitary, water-supply and electric
installations are ordered to be excluded rent for such installations shall be levied at the
rates specified under Rule 5.16 (d).
2.1998
Note 2.--- The cost of restoration or special repairs 'shall
not Be added to-capital cost or present value, unless such restoration
or repairs add to accommodation or involve replacement of the
existing type of work by work of a more expensive character,
5.9 For the purpose of Rule 5.8
i.

Expenditure incurred on works such as

a) raising, levelling, dressing sites;

b) construction of revetment and retaining walls, unless when incurred in connection
with the provision of a tennis court;
c) Storm-water drains; and
d) boundary pillars;
i. shall be considered as expenditure on preparation of a site; and
ii.

Expenditure incurred on works such as

a) compound walls, fences and gates;

b) roads and culverts within a compound shall be included in the capital cost of the
residence for the purpose of assessment of standard rent.
5.10
When the present value of a residence and of the site on which it
stands is unknown, vide clause (6) of Rule 5.8 the value of the residence and of
the site shall be estimated separately by the Divisional Officer who shall, if the
estimated value of either does not exceed Rs. 25,000, submit the estimate to the
Superintending Engineer who shall determine the present value. If the Divisional
Officer's estimate of either the site or the residence exceeds Rs. 25,000, he shall
submit it to the Superintending Engineer, who shall forward it to the Chief
Engineer, who shall determine, the value of the residence and of the site. The
Divisional Officer's estimate shall, in both cases, be accompanied by a report of
the Chief Civil Officer of the district in regard to the value of the land and also the
value of the building with reference to the market value of similar buildings in the
vicinity.
5.11
A competent authority may, for reasons which should be recorded,
authorise a revaluation of all residences of a specified class or classes within a
specified area to be conducted under Rule 5.10 above, and may revise the capital
cost of any or all such residences on the basis of such revaluation.
2.1999

NoteThe

intention

of

this

rule

is

to

authorise

revaluation of a residence or residences in accordance with the Rule

5.10 even when the factors specified clause (2) of Rules 5.8 are
known.
5.12
The capital cost, howsoever calculated, shall not take into consideration (1) any charges on account of establishment and tools and plant other
than such as were actually charged direct to the work in cases in which the
residence was constructed by Government, or (2) in other cases, the estimated
cost of such charges.
2.2000
NoteFull departmental charges should he levied in
eases referred to in No. (1) below Rule 5.8.
5.13
Renewals of a building or of its subsidiary works, such as outhouses, roads, drains, culverts, etc., or a new construction, such as retaining
walls, necessitated by the occurrence of fire, flood, earthquake, abnormal storm or
other calamity will be chargeable to the capital cost, but on completion a
competent authority will decide what amount should be written off the original
capital cost. When a portion of a building is required to be dismantled to make
room for alterations and additions, the capital value of the dismantled portion
should be dealt with under the rules in the Public Works Department Code
applying to buildings generally.
5.14
A competent authority may, for reasons which should be recorded,
write off a special portion of the capital cost of a residence
1. When a portion of the residence must be set aside, by the Government Servant to
whom the residence is allotted, for the reception of official and non-official visitors
visiting him on business: or
2. When it is satisfied that the capital cost, as determined under the above rules,
would be greatly in excess of the proper value of the accommodation provided.
2.2001

NoteSee also rule 5.32.

5.15
In assessing the cost or value of the sanitary, water-supply and
electric installations and fittings (vide rule 5.8) the following shall be regarded as
comprising the installation and fittings:
2.2002

Electric supply

1. Wiring, including the supply line from the main, and all connected apparatus such
as fuse boxes and switches.
2. Fixed lamps (bracket and pendant) including shades holders but excluding
shades and bulbs.
3. Wall plugs of table lamps, table fans and electric heaters.
4. Fan points (excluding ceiling fans and regulators).
5. Lighting interceptors.
6. Meters when supplied by Government.
2.2003

Sanitary And Water-Supply

1. Pipe, including service pipe from the main.

2. Apparatus for hot water-supply.

3. Cisterns, taps and other necessary fittings.
4. Baths, basins and lavatory fittings.
5. Meters when provided at the cost of Government.
6. Drains, including the main connection with the sewer, and all connected apparatus
such as gulleys, channels, traps and vent pipe for the disposal of house wastes
and sewage.
2.2004
Note1. --- The inclusion of these articles in this rule does
not bind Government to provide all or any of them in n residence.
2.2005
Note2. --- When table lamps, table fans or other electric
appliances, not included under "Electric Supply" above, have already
been supplied, their cost should be included in the capital cost of the
residence, but on their becoming unserviceable they should not be
replaced the capital cost of the residence being reduced accordingly.
2.2006
5.16

(II) Standard Rent

The Standard rent of a residence shall be calculated as follows:

a) In the case of leased residences the standard rent shall be the sum paid to the
lesser plus an allowance for meeting during the period of leases the probable cost
of charges for
i.

both ordinary and special maintenance and repairs of the residence as may be a
charge on Government including maintenance and repairs of any additional work
done at Government expenses ;

ii.

Capital expenditure on additions and alterations as may be a charge on

Government;

iii.

interest on capital expenditure referred to in (ii) above ; and

iv.

the rates for taxes in the nature of house or property tax if any, payable, under any
law or custom by the owner to a municipality or other local body (but not
recoverable from the Government Servant to whom the residence is allotted).

2.2007
The allowances for meeting such capital expenditure on additions
and alterations as may be a charge on Government and the interest and depreciation in
connection therewith, shall be as laid down in paragraph 3.22(3) of the Punjab Public
Works Department Code (Second Edition).
b) In the case of residences owned by Government, the standard rent shall be
calculated on the capital cost of the residence, and shall be either of the following
whichever is less
1. a percentage of such capital cost equal to such rate of interest as may from time
to time be fixed by competent authority plus an addition for municipal and other
taxes in the nature of house or property tax in respect of the residence payable to
Government and for both ordinary and special maintenance and repairs, such
addition being determined under rule 5.21; or
2. six per cent per annum of such capital cost. The restriction of 6 per cent per
annum shall not apply in the case of residences the capital cost of which is

calculated under the proviso to Rule 5.8

c) In both cases mentioned in clauses (a) and (b) above standard rent shall be
expressed as standard for a calendar month and shall be equal to one-twelfth of
the annual rent as calculated above subject to the provision that, in special
localities, or in respect of special classes of residence, a competent authority may
fix a standard rent to cover a period greater than one month, but not greater than
one year. Where a competent authority takes action under this proviso standard
rent so fixed shall not be a larger proportion of the annual rent than the proportion
which the period of occupation as prescribed under Rule 5.41 infra bears to one
year.
d) When sanitary, water-supply and electric installations as defined in Rule 5.15 are
not included in the capital cost of a residence rent shall be assessed on the
capital value of such installations at the following percentages:
2.2008

2.2009

Int
erest

2.2012
Sanitary
2.2013
As
installations water
per Rule
supply installations
5.19
2.2016

Electric
installation

2.2017

Ditt
o

2.2010

Maintenance

2.2014
6 per cent
(ordinary 5 per cent
special 1 per cent).
2.2018

4 per cent

2.2011
Depreciation
2.2015

---

2.2019
5
per cent.

2.2020
2.2021
2.2022
2.2023
Note1. --- Municipal taxes which by local rule or custom
are levied on the occupant will be payable by the occupant in addition
to the rent payable to Government under these rules.
2.2024

Note 2. --- See also Rule 5-33 infra,

2.2025
Note 3. ---For the purposes of clauses (a) and (b) above
(ho additions for both ordinary and special maintenance and repairs
shall not include anything for the establishment and tools and plant
charges except to the extent allowed under rule 511 infra.
2.2026
Full Department charges should, however, be levied in cases
referred to in Note (I) below Rule 5-8.
5.17
When the standard rent of a residence has been calculated no
recalculation on account of minor additions and alterations to the residence shall
be made during the next five years, save in the following circumstances:
1. When the up-to-date additional expenditure chargeable as capital cost exceeds 5
per cent of the figure last adopted as the capital cost recalculation shall be made
with effect from the commencement of the next financial year or from any earlier
date from which a new tenant becomes liable for the payment of rent.
2. When a portion of the capital cost of a residence is written off under the orders of

a competent authority, the rent should lie recalculated forthwith.

2.2027
NoteIt is the duty of the Executive Engineer to give
timely notice to the tenant concerned of the increase in rent.
Omission, however, on his part to give such intimation in any case
will not constitute-a reason for the enhancement of rent taking effect
from the date later than that on which it is duo under the above rules.
5.18
If a building is actually occupied prior to the closing of the accounts
of expenditure on its construction, acquisition or equipment, rent is nevertheless
chargeable from the date of occupation and should be fixed provisionally with the
sanction of the competent authority. The rent thus fixed provisionally while the
accounts are open is subject to revision with retrospective effect when they are
closed and no remission of rent on this account can be made save with the
sanction of the competent authority.
5.19
The rates of interest given in the following table should be applied
in calculating the standard rent of residences under Rule 5.16 (b)
2.2029

RATE OF INTEREST

2.2031
2.2028
Date Of acquisition or
construction of the residence

2.2036

Before 1st April 1919

2.2039
1st April
1921

2.2037 3

1919 to 31 st July

2.2042
1st August
December 1921

1921

Buildin
gs occupied
on or before
the 19th June
1922.
2.2034 Per cent.

to

31st

2.2045
From 1st January 1922, until
further orders

2.2032

2.2035

Buildin
gs occupied
after the 19th
June 1922.
Per cent.

2.2038

2.2040

2.2041

2.2043

2.2044

2.2047

2.2046

2.2048
2.2049
Note The date of const ruction referred to in column (I)
of this table should be taken as the date on which the accounts of the
estimate for the construction of the residence are closed. In respect
of expenditure on additions and alterations to residences the interest
should be calculated at the rate applicable on the date on which the
accounts of the estimates for the additions and alterations are
closed.
5.20
The average annual cost of maintenance and repairs will consist of
two parts special and ordinary charges as explained below;
i.

Special charges will be those incurred in the renewal of floors or roofs, or on other
special repairs or replacements occurring at long intervals. Provision for such

charges should be made in the form of percentages on the capital cost of each
building. These percentages will vary for different classes of buildings and are laid
down in Rule 5.21. When repairs are necessitated by the occurrence of lire, flood,
earthquake, abnormal storm or other calamity, the cost of such special repairs
should be shown separately in the Capital arid Revenue Accounts under Revenue
Charges during the year and should not be included in the total charges or taken
into account as a basis for the revision of the rent.
ii.

Ordinary charges will include the cost of ordinary annual repairs together with a
proportional share of the expenditure that may be required quarterly or at other
short intervals. The amount of these charges as regards buildings constructed or
acquired by the Irrigation Branch is estimated as laid down in Rule 5.21. For
building constructed or acquired by the Buildings and Roads Branch those will be
estimated within the limits laid down in Rule 5.21 by the Executive Engineer of the
Division and approved by the Superintending Engineer.
2.2050

Note-See also Rule 5.13.

5.21
The following percentages of coat will be assessed on account of
ordinary and special repairs in calculating the standard rent under Rule 5.16 (b)(i):

2.2051
When acquired or constructed through the agency a f the Public
Works Department, Buildings and Roads Branch:
2.2052

2.2053
Class of
Bu
ildi
ng
s

A.

B.

C.

2.2054

Description

2.2055

2.2056
Assessable
percentage on the
capital, cost of the
buildings
excluding value of
site I
2.2059
2.2060
Special
Ordinary
Repa
Repa
irs
irs

2.2061
Those in good order built by the Public Works Department in u semi-permanent
style, i.e., with pucca foundations, kutcha
pucca outride walls, lime point d pucca
parapets and chimneys, traced jack arch or
wooden karri roof over stool girders.

2.2062

2.2063
1 to 3

2.2064
Those of u similar style of construction, but not in good condition, cither built by
the public Works Depart, merit or purchase
from private individuals and added to or
altered after purchases.

2.2065

2.2066
3 to 5

2.2067
Temporary buildings. i.e., these with
walls of mud masonry with thatched or tiled
roof.

2.2068
1 1/8

2.2069
5 to 7

2.2070

2.2071
A charge of 4 per cent of the capital cost will be made in addition
to the above to cover the maintenance of water-supply, sanitary and electric installations,
where such exist.
2.2072
Note With reference to the minimum and maximum
rates fixed above for annual ordinary repairs Superintending
Engineers of the Buildings and Roads Department should arrange to
communicate to the Directors Audit and Accounts (Works) such per
centages as are actually applied in fixing the standard rent in each
individual case, so that the rents fixed may be susceptible of security.
c) Conditions and Tenancy and Rent payable by Government Servants.
5.22
When Government supplies a Government servant with a residence leased
or owned by it, the following conditions shall be observed:
a) The scale of accommodation supplied shall not, except at the Government
servant's own request, exceed that which is appropriate to the status of the
occupant:
b) Unless in any case it be otherwise expressly provided in these rules, he shall pay
(i) rent for the residence, such rent being the standard rent ns defined in Rule 5.
16 above or 10 per cent of his monthly emoluments whichever is less and (ii)
municipal and other taxes payable by Government in respect of the residence not
being in the nature of house or property-tax.
5.23
Nothing contained in clause (b) of Rule 5.22 above shall operate to prevent
Government from
i.

grouping, after the standard rents have been calculated under the provision of
Rule 6.16 above number of residences, whether in a particular area or of a
particular class or classes, for the purpose of assessment of rent, subject for the
purpose of assessment of rent, subject to the following conditions being fulfilled:

1. that the basis of assessment is uniform: and

2. that the amount taken from any Government servant shall not. exceed 10 per cent
of his monthly emoluments;
ii.

taking a rent in excess of that prescribed in rule 5.22 (b) above from a
Government servant.

1. who is not required or permitted to reside on duty at the station at which the
residence is supplied to him: or
2. who, at his own request, is supplied with accommodation which exceeds that
which is appropriate to the status of the post held by him : or
3. who is in receipt of a compensatory allowance granted on ac; count of clearness
of living ; or
4. who is permitted, to sublet the residence supplied to him ; or ;5) who sublets
without permission the residence supplied to him
2.2073
NoteUnder clause (ii), of this rule rent may be
recovered in excess of 10 percent of a Government .Servant's
emoluments but not in excess of the standard rent as defined in Rule

10.
5.24
A Government servant who at his own request is supplied with a
residence owned or leased by Government of a class higher than that for which
he is eligible or affording accommodation in excess of that which is appropriate to
his status, shaft, unless otherwise decided by the competent authority, be charged
the full standard rent as calculated under Rule 5.16 set seq. and shall not be
given the benefit of the 10 per cent concession afforded by Rule 5.22 (b).
5.25
Non migratory Government servants permitted to recess in the
hills shall pay, for houses provided in the lulls, 10 per cent of emoluments, or the
standard rent whichever is less, for the period of allotment. This rent shall be paid
hi addition to the rent assessable under the rules for a residence supplied at the
Government Servant's headquarters.
5.26
means:

For the purposes of clause (b) of Rule 5.22 above "emoluments'

i.

Pay ;

ii.

Payments from general revenues and fees, if such payments or fee are received
in the shape of a fixed addition to monthly pay and allowances as part of the
authorised remuneration of a post;

iii.

Compensatory allowances, other than travelling allowances and uniform

allowance paid to nurses in hospitals, whether drawn from the general revenues
or form a local fund;

iv.

Exchange compensation allowance;

v.

Pensions, other than a pension drawn under the provisions of Chapter VIII or
Volume II of these rates, or compensation received under the Workmen's
Compensation Act, 1923. as sub-sequently amended ;

vi.

In the case of a Government servant under suspension and in receipt of a

subsistence grant the amount of the subsistence grant provided that if such
Government servant is subsequently allowed to draw pay for the period of
suspension the difference between the rent recovered on the basis of the
subsistence grant and the rent due on the basis of the emoluments ultimately
drawn, shall be recovered from him.

2.2074
It does not include allowances attached to the Quaid-i-Azam's Police
Medal and the Pakistan Police Medal.
2.2075
Note1. ---- The emoluments of a Government servant
paid at piece-work rates shall be determined in such manner as the
competent authority may prescribe.
2.2076
Note 2. --- The emoluments of a Government servant on
leave means the emoluments drawn by him for the last complete
calendar month of duty performed by him prior to his departure on
leave.
2.2077
Note 3.--- The word "pension" occurring in this rule
should be interpreted as meaning the entire amount of the pension
originally sanctioned, and not only the residence after commutation.

2.2078
Note 4. ---Whole deduction on accent of house-rent from
Government servants in receipt of sterling overseas pay should he
made in Pakistan and the sterling overseas pay should be converted
into rupees at 28th January 1929 23 rd in the rupees for the purposes
of calculating house-rent if the amount of house-rent has to be
determined with reference to pay of the occupier.
5.27
The Government servant to whom a residence is allotted,vide
Rule 5.39 set seq is responsible for the rout recoverable under the rules during
the period of allotment unless exempted to competent authority under the
provisions of Rules 5.28.
2.2079
allotment.

Rent shall be recovered monthly in arrears for the period of

a) Rent-free accommodation and waiving or reducing the amount of rent

5.28
In special circumstances, for reasons which should be recorded,
by a competent authority
a) may, by general or special order, grant rent-free accommodation, to any
Government servant or class of Government servants, or
b) may, by special order, waive or reduce the amount of rent to be recovered from
the any Government servant or a class of Government servants : or
c) may, by general or special order, waive or reduce the amount of municipal and
other taxes, not being in the nature of house or property tax, to be recovered from
any Government servant or class of Government servants.
2.2080
Note1. --- The following are the types of fuses in which
such exemptions or reduction may be sanctioned:
a) When a Government servant is not officiating in a post, but is
performing duties of a post in addition to those of his
substantive post and already pays rent for a house.
b) When a Government servant, in addition to the duties of a post,
carried on those of another post which preclude him from
occupying the house.
c) When a Government servant has been promoted or transferred
to a post in the same station and it is not considered necessary
that he should change hi* residence.
d) When a Government servant officiating in a post for s period
not exceeding two months is actually, prevented from
occupying the house provided for him by circumstances which
the competent authority considers sufficient to warrant an
exception being made in his favour. '
2.2081
Note2. --- When rents are fixed in accordance with Rule
5.16 and when one or more Government servants supplied with
residences in the particular area are granted a house free of rent or at
reduced rent, the proper course is to apply Rule 5.16 first and Rule
5.28 afterwards; that is the ordinary rent of the occupant of each

house should be fixed under Rule 5.16 and any reduction necessary
should then be made under the rule.
2.2082
Note3. --- A list of Government servants who have been
granted rent free accommodation under this rule is given in Appendix
7.
5.29
When, under clause (a) of Rule 5.28 a Government servant is
provided with quarters free of rent the exempt ion from rent shall, in the absence
of any orders of Government to the contrary, be considered to be complete, i.e.,
no additional charge shall be made in respect of the rent of special services in the
building the cost of which has been included in the capital cost of the building.
2.2083
The concession of rent free quarters does not carry with it the free
supply of water and electric energy the cost of which must be defrayed by the Gov ernment servant himself. The rent of water and electric meters the cost of which has not
been included in the capital cost of the building is also payable by the Government
servant.
2.2084
Note 1. --- The occupants of staff quarters and other
buildings appurtenant to Government House, Lahore are exempted
from payment of charges for electricity consumed. As regards water
charges see the "Exception" below the section "Water charges" in
Rule 5.57.
2.2085

Note 2. --- See also Rule 5.37.

5.30
Rent will be charged from the Government servants in the Public
Works Department (except those in the Public Works Secretariat other than
drawing .establishment) as have been in continuous service on regular establishment from a date prior to 1 st April 1925, in accordance with the following
principles:
a) In the case of those whose emoluments do not exceed Rs. 50 per mensem no
rent will be charged.
b) In the case of those whose emoluments exceed Rs. 50 per mensem but do not
exceed Rs. 100 per mensem, rent will be charged at 5 per cent on the
emoluments subject to the provision that the emoluments are not thereby reduced
to less than Rs. 50 per mensem.
c) In the case of those whose emoluments exceed Rs. 100 per mensem, rent will be
charged according to rule 5.16 above subject to the proviso that the emoluments
are not there by reduced to leas than Rs. 95 per mensem.
2.2086
Note. ---- Artificers in the Irrigation Branch who were
discharged and re-appointed after 1st June 1935, on the reduction of
the scale of pay for Artificers from Rs. 5175 to R. 40160 will
continue to enjoy the rent concessions which they were enjoying
under this rule prior to 1st June 19.15.
5.31
A competent authority may sanction remission of rent due for the
occupation of a Government building when the building is rendered uninhabitable
by reasons of extensive repairs being in progress, or from any other cause,
provided that if the occupier finds that the house has become uninhabitable he

shall at once report the matter to the Executive Engineer in charge of the building,
who will immediately inspect it and forward a report on the subject to the
Superintending Engineer. The latter will take such steps in the matter as he
considers necessary reporting his action to the competent authority, who will then
decide whether partial or total remission of rent is to be allowed.
2.2087
Note. ---Inconvenience caused by petty or ordinary
annual repairs is insufficient to warrant remission of rent which
should be granted only when extensive structural repairs, justifying
in the opinion of the competent authority the vocation of the building
are carried out.
5.32
When a building is occupied partly as a residence and partly as an
office the capital value of the portion occupied as a residence should be separately estimated for the purpose of rule 5.16. The cost of maintenance of the
residential portion should also be separately estimated and accounted for. This is
usually done on the basis of plinth area.
2.2088
Note. ---When (a) separate office accommodation is
provided for the occupant and (b) the use of part of his residence for
office or business purposes is optional, no deduction from the rent
is permissible on this account. Where, however, a Government
servant though provided with office accommodation elsewhere than
in his residence, is in the opinion of the competent authority, obliged
to set apart a portion of his residence for the reception of visitors
both official and non-official on business a deduction from the rent
is permissible on this account to the extent of half the assessed rent
of the accommodation 10 used.
5.33
In leasing, acquiring or constructing an official residence for any
one of the Government servants mentioned in column 2 of the statement in rule
5.35, Government will arrange to provide accommodation for visitors in the shape
of a waiting room, and for a Commissioner or Deputy Commissioner, quarters for
a police guard. The accommodation so provided plus half of the room set apart for
the reception of visitors will not be taken into account in calculating the standard
rout fixed for such residence under rule 5.10.
2.2089
Note 1. ---Where waiting rooms have been set apart for
visitors in residence of Gazetted Government servants entitled to
rebate of rent under this rule, rebate will also be allowed for the
portion of verandahs, if any, attached to the waiting rooms.
2.2090
Note 2. --- The guards quarters and visitors waiting room
with visitors Book shed and half of the room set apart for the
reception of visitors in the Residence of the Honourable Chief Justice
of the High Court, Lahore, are to be treated as non-residential
portions for purposes of calculation of rent. Rebate of rent will be
granted in respect thereof
5.34
A rebate of rent will be allowed to the Deputy Collectors of the
Irrigation Department for the room in their residential quarters occupied by peons
when administrative requirements necessitate their living in the room provided in
the quarters and it is not used for Deputy Collector's private purposes.

5.35
In the case of privately owned buildings hired directly the
Government servants mentioned in column 2 of the statement below for use as
residences, the following concessions will be admissible when suitable accommodation (other than a mere open verandah) for visitors or in the case of
Commissioner or Deputy Commissioner for a Police guard, as the case may be. is
set aside to the satisfaction of the authority mentioned in column 3 01 the
statement:
i.

The rent of the waiting room and half the rent of the room in which visitors are
received and the rent of the quarters for the Police guard will be borne by
Government.

ii.

The portion of the rent which is thus to be borne by Government on account of the
waiting and reception rooms and quarters for the police guard will be assessed by
the Executive Engineers concerned on the value of the accommodation in
question. Its amount will bear the same proportion to the rent of the premises
occupied as the space occupied by the accommodation provided bears to the
total plinth area of the building.

iii.

The portion payable for the waiting and reception rooms will be paid by the
Executive Engineer to the landlord. He will also arrange with the Police
Department, for the portion payable for the quarters for the police guard being
paid by that Department as police contingent charge direct to the Government
servant occupying the building:

2.2091

2.2092

Commissioner

1.

2.2094

2.

2.2096

3.

2.2098
Settlement Officers, Assistant
Settlement
Officers, Colonization and Assistant
Colonization Officer.

4.

2.2100
Members of the Civil Services
of Pakistan") or P.C.S. in charge of
Sub-Divisions

5.

2.2102
Principal, Agricultural College,
Lyallpur

6.

2.2093

Deputy Commissioner

2.2104
Registrar, High Court of
Judicature at Lahore.

2.2095

Commissioner
of Division
concerned.

2.2101

2.2105

Director of
Agriculture

Honourable
Judge of the High
Court.

7.

8.

2.2106
Inspector-General of Police, all
Deputy Inspectors General of Police
and all Superintendents of Police
(except the Principal, Police Training
School the Personal Assistant to the
Inspector-General of Police and the
Assistant to the Inspector-General,
Special Branch)

2.2107
InspectorGeneral of Police.
2.2108

2.2109
Deputy Superintendent of
Police, placed in charge of SubDivision.

2.2111
5.36
Constant changes in the accommodation to be set apart for
visitors are depreciated on principle, but so only as these changes are necessary
and are made for sound reasons, Government servants concerned can set apart
different rooms during summer and winter on condition that the accommodation
set apart:
a) is to the satisfaction of their superiors;
b) is not less in area than that for which Government waives rent ; and
c) if in excess of that originally reserved, Government is not called upon to waive a
large portion of the rent than that already fixed;
d) rent for Special Services.
5.37
. If a residence is supplied with services other than water-supply, sanitary,
or electric installation and fitting such as furniture, fans, tennis courts or gardens,
the cost of which is not taken into account in calculating the standard rent of the
residence under rule 5.16 and which are maintained at the cost of Government,
rent shall be charged for these in addition to the rent payable under rules 5.22 to
5.25. The tenants will also be required to pay the cost of water, electric energy,
etc., consumed. The additional rents and charges will be fixed and recovered in
full as below. A competent authority may, however, in very special circumstances
and for reasons which should be recorded, waive or reduce the additional rent
and charges for any of the special amenities referred to above.
2.2112Note 1. ---The value of the site shall not be taken into account
in calculating the rent of special services under this rule.
2.2113Note 2. --- Where, however, it is not directed by general or
(special order:
a) The value of the site and the coat of its preparation shall be
included in the capital cost of tennis courts and gardens.
b) Departmental charges shall be included in the capital cost of
furniture, ceiling fans, tennis courts and gardens an well as
their maintenance, depreciation and storage charges The
percentages rates for maintenance, depreciation and storage
shall not be levied on the capital cost after the addition of the

departmental charges but before such addition. Interest shall,

however, be calculated on the capital cost including
departmental charges.
c) The cost of sanitary, water supply and electric installations
may be excluded from the capital cost of tennis courts and
gardens.
2.2114
Should the cost of sanitary, water supply and electric installations be
ordered to be excluded, rent for such installations shall be levied at the rates specified
under rule 5.16 (a).
ii.

For cases in which the above provision will apply see paragraph of the Punjab
Public Works Department Code, 2nd Edition.
2.2115

FURNTURE

2.2116
The rent shall be recovered at the rate of 15 per cent per annum of
the capital cost as detailed below:
2.2117

2.2118

a) Maintenance

Rs.

2.2119

4 per cent.

b) Interest

2.2120

5 per cent.

c) Depreciation including renewals and

replacements.

2.2121

6 per cent.

2.2123

15 per cent.

2.2122

Total

2.2124
2.2125

CEILING FANS

2.2126
The rent shall be recovered at the rate of 17 per cent per annum on
the capital cost as detail d below and shall be recovered during the whole of the year:
2.2127

2.2128

a) Interest

2.2129

Rs.

4 per cent.

b) Depreciation

2.2130

6 per cent.

c) Maintenance

2.2131

4 per cent.

d) Storage Charges

2.2132

2.2133

Total

2.2134

2 per cent.
17 per cent.

2.2135
2.2136

TENNIS COURT

2.2137
Rent to be recovered for a tennis court should cover both interest on
the capital outlay involved at the rate prescribed by the competent authority for the

purposes of Rule5.16(b) and average actual maintenance charges for the past three
years. The charges which may be incurred in connection with the provision and
maintenance of tennis courts are:
2.2138

In regard to courts in the plains

1. Construction of the court and of retaining walls where necessary;

2. Surfacing of the court with bajri, grass, cement, etc., at the time of construction.
2.2139

In regard to courts in the hills

2.2140

(1) and (2) as in section A above.

3. provision and election of posts arid wire netting for the purpose of enclosing the
court and of permanently fixed posts for suspending lawn-tennis nets;
4. provision and eree1 ion of fixture and appurtenances for hanging screens ; and
5. maintenance of items 3 and 4 only
2.2141
Note 1. --- The cost of providing and renewing tennisnets the marking of courts the provision of screen, the maintenance
of the surface of the courts and also the maintenance of items (3) and
(4) in section B above, in so far as they relate to the courts in the
plains, should on no account, be admitted as a charge against the
State.
2.2142
Note 2. --- For the purpose of these rules the
maintenance charges shall be revised after every three years.
2.2143

Note 3. ---- See also note under the head "Garden" below.

2.2144
Both interests on the outlay incurred at the rate prescribed by the
competent authority for the purposes of rule 5.16 (b) and actual maintenance charges
should be recovered.
2.2145
The cost of planting shade trees, shrubs and hedges in the
compounds of residential buildings, of transporting soil in a portion of the compound
meant for a garden, if the nature of the existing surface soil renders such transportation
necessary, in order to form a garden, of grassing plots, of Sinking a well and of providing
irrigation channels may be debited to public funds as capital expenditure on the
residence and included in the capital cost thereof for the purpose of assessment of
standard rent. The maintenance of shrubs and hedges and of grass plots shall be a
liability of the tenant. The Salt-proceeds of timber shall be credited to Government.
2.2146
NoteIf the capital outlay on the tennis court/ garden is
not known, it may be determined by the Divisional Officer with
reference to the market value of similar tennis court/ gardens in the
vicinity
2.2147

WATER CHARGES

2.2148
Charges for water-supplied to tenants of Government residential
building are assessed as follows:
a) Every official occupying a Government quarter with a separate water connection
must pay water charges including the meter rent as fixed by a Municipality, District
Board of the Public Health Department. No exception will be granted in such

cases.
b) Where quarters have not been provided with separate water connections and the
occupants have to use outside, and technically public taps, no water charges
should be recovered from them.
c) Where water tax as distinct from water charged is levied such tax is payable by
the tenants.
2.2149
ExceptionThis rule dots not apply to menials and other
inferior Servants entitled to rent free quarters under item 15 in
Appendix 7 to these rules Government Servants exempted in
paragraph 3.16 of Punjab Public Works Department Code, Second
Edition.
2.2150

CLASSIFICATION OF RESIDENCES

5.38
Government Buildings intended for occupation as residences are divided
into two classes :
2.2151
Class IBuilding which will ordinarily be occupied by Government
servants liable to pay (he full standard rent subject to the limit of 10 per cent of their
emoluments.
2.2152
Class IIBuildings from which recovery of the full standard rout is
not expected that is, buildings which will ordinarily be occupied by Government servants
who are entitled to accommodation rent free or at reduced rents under the sanction of
competent authority.
2.2153
Note 1. ---The fact that a building in class 1 in
occasionally occupied by a Government servant, who is entitled to
accommodation rent free, or at reduced rents will not justify its
removal from Class I to Class II, and similarly a building in class II
should not be transferred to Close I whenever it ia occupied by a
Government servant who may be require! to pay the full standard rent
(subject to 10 per cent of emoluments), Buildings should be
transferred from one class to the other only when there is a
permanent change in the conditions under which they will ordinarily
be rented. Transfers should be made under the orders of the
competent authority and should have effect in all cases from the
commencement of a financial year.
2.2154
Note 2. ----When a building in class II
is occupied by any person who is not entitled to quarters rent free,
the rent to be paid shall be fixed by the competent authority in
general in accordance with the rules in this chapter.
2.2155
Note 3. ---In the Forest Department Gazetted Government
servants not entitled to rent free accommodation are permitted to
occupy quarters meant for free occupation on payment of rents to be
assessed by the Public works Department under the rules in this
chapter.
g) General Boles and Instructions regarding allotment of
residences.

5.39
The expression 'allotted' means "provided" and a Government servant
residing in a Government residence before definite allotment may be regarded as
having been allotted that residence. Subject to the provisions to rule 5.45 the
incumbent, permanent or temporary, of a post for whose benefit a residence has
been constructed, bought or leased is allotted that residence.
2.2156
Note. ----A residence will not b held to have been
allotted to a Government servant who shares it by private
arrangement with another Government servant to whom it has been
allotted.
5.40
A Government servant shall not be considered to be in occupation of a
residence when he proceeds on leave, unless the competent authority otherwise
directs.
5.41
The period of allotment is determined as follows: For a non-migratory
Government servant
a) if the house have been constructed, purchased or leased for the benefit of a
particular post, it is the period of incumbency, permanent or temporary, of each
Government servant in that appointment; except in the case provided for in rule
5.45.
b) Otherwise it is for twelve months at a time! but terminates on hl$ transfer from the
place where he is stationed, except in the case-of a house in the hills occupied by
a Government servant who is permitted to recess in the hills under the rules in
force. In this case, the period of allotment is the period of recess enjoyed.
2.2157
Exception 1The staff of Punjab Vaccine lnstitute which
is not supplied with rent free quarters at Lahore should be
considered migratory Government Servants within the meaning of
that term is defined in rule 2.37 or the purpose only of allotment in
Government residences at Lahore.
2.2158
Exception 2In the case of the Political Assistant, Dera
Ghazi Khan who has two headquarters, via., Dera Ghazi Khan and
Fort Munro, the period of allotment, for the residence provided for
him at Dera Ghazi Khan is from 1st October to 14th April, and that for
the residence at Fort Munro from 15th April to 30th September when
he stays there.
5.42
When, during twelve months tenancy, a Government residence is vacated,
owing either to the occupants appointment having been altered or to his
proceeding on leave the residence should, when this is possible and always when
occupation of the residence is a condition of the .tenure of the appointment, be
allotted to his successor in office and rent recovered accordingly.
2.2159
When a Government servant takes over charge of an office entitling
him to occupy a Government residential building, he should, apart from the usual
charges certificate on assumption of office, sign a supplementary certificate stating that
he becomes responsible for the rent of the building from a given date. The relieved
Government Servant should similarly state that his responsibility for rent has ceased. A
copy of this certificate should be sent to the Accountant-General and the Executive
Engineer concerned to enable the former to exercise a check on His prompt recovery of

rent and the latter to complete records, etc. A Government Servant will be held
responsible for the rent until such date as ho vacates the building and,
a) after informing the Executive Engineer of the division in which the house is
situated of the vacation, hands over the key to him or
b) in the case of relief by another official, furnishes the Executive Engineer
concerned with the certificate referred to above.
2.2160
If an office does not carry with it any responsibility for the rent of a
building, the supplementary certificate will be blank and will be signed with a line drawn
across it.
5.43
a) The sub-letting of an allotted residence may be permitted under the following
conditions by the Chief engineer, Public Works Department in charge of the
building who should be addressed through the head of the tenant's department.
1. that no Government servant who is eligible claims allotment.
2. that the Government Servant to whom the residence is allotted remains personally
responsible for the rent and any damage done to the residence beyond fair Wear
and tear ;
3. that Government docs not recognise the sub-tenancy;
4. that the rent charged to the sub-tenant does not, except with the sanction of the
Government exceed the rent payable to Government by the Government Servant
to whom the residence is allotted ;
5. that the sub-tenancy be only for the period of allotment.
b) When the emoluments of a Government Servants whom a residence may be
sublet are greater than those of the Government Servant to whom the residence
is allotted the 10 per cent limit will be applied to the higher of the two emoluments
for the period of the sub-lease.
c) In such cases of subletting a Government residence when the lessor is not
entitled to rent free quarters of house-rent allowance in lieu but the lessee is so
entitled, the rent payable by the lessor should be the rent payable by him, if ho
had not sub let the residence, or the rent payable by the lessee, if the residence
had been allotted to him direct by Government other wise than free of rent, which
over is higher.
d) When a Government resident in sublet and the lessor and the lessee are, or the
lessor is, entitled to rent free quarters or house-rent allowance in lieu. The
following procedure shall be adopted:
i.

When both the lessor and the lessee ore entitled to rent free quarters or houserent allowance in lieu, the lessor will pay to Government an amount equivalent to
the higher of the two house-rent allowances; and

ii.

when the lessor is entitled to rent free quarters or house-rent allowance in lieu and
the lessee is not so entitled, the lessor will pay to Government an amount
equivalent to the house-rent allowance admissible to him or to the rent payable by
the lease if the house had been allotted to him direct by Government whichever is
higher.

2.2161
Note 1. --- In the case of the quarters in the Rivaz and
Chauburji Gardens Estates, Labors, the Executive Engineer
concerned is permitted to approve of the sublets.
2.2162
Note 2. --- Whenever a residence cannot be allotted to
the incumbent of the post to which it is attached or to a Government
servant of the class for which it was constructed, it may be let to a
Government servant not holding the particular post or not belonging
to that class subject to the conditions that
i.

the allotment cases within two months of a Government servants for

whom the residence is intended Incoming available at the station as
a tenant and

ii.

the rent to be recovered under the rules from the temporary tenant is
less than 2/3rd of the standard rent of the house,

2.2163
A competent authority may relax the provisions of this note as a
special case if considered necessary.
5.44
A competent authority may permit a Government Servant to store, at his
own risk free rent, his furniture other belongings in a house, which has ceased to
be slotted to him when both the conditions specified below are fulfilled :
a) If the house 5s allotted to another Government servant under rule 5.41 (i) (a),
subject to the condition that the latter does not require the residence and is
exempted under rule 5.27 from responsibility for the rout.
b) In any case subject to the condition that arrangements cannot be made to the
house under paragraph 3.10 of the Public Works Department Code First Edition.
5.45
If a Government Servant to whom a residence is allotted dies, is dismissed
from the service or retires from the service, the allotment to him of the residence
shall be cancelled, with effect from one month after the date of his death,
dismissal or retirement, as the case may be, or with effect from any date after
such death, dismissal or retirement on which the residence is actually vacated,
whichever is earlier. In such cases the recovery-of rent should be governed by
Rule 5.22 (b) supra, i. e., while the original allotment subsists, rent should be
charged at the same concessional rate as was being paid by the Government
Servant before his death, dismissal or retirement, as the case may be. Similarly
the concession of rent free quarters, if it was granted in any case, should continue
during the period of grace".
5.46
In the case of residences under the control of the Forest Department these
rules should be read as if the words "Public Works Department", "Chief Engineer
and "Executive Engineer" were "Forest Department", "Chief Conservator of
Forests" and "Divisional Forest Officer", respectively.
2.2164

IIICOMPENSATIONS

5.47
Claims to compensation made by Government Servants will ordinarily be
considered only in cases in which
i. the exposure of the property to risk is directly connected with the duties on which
the Government Servant is employed at the time, e. g., when the action of an
enemy or insurgents of raiders or wild tribes on the frontier causes the loss of the

property of the Government Servant employed in the area affected", or

ii.

the property is lost in consequence of endeavours on the part of the Government

Servant to save the property of Government which was also endangered at the
time; or,

iii.

the property is destroyed under the orders of competent authority;

2.2165
Provided that the mere fact that, at the time of accident, the Government Servant is technically on duty or is living in Government quarters in which he is
forced to reside for the performance of his duties will not be considered as a sufficient
ground for the grant of compensation. Compensation will not be granted to a
Government Servant for any loss of his property
a) which a caused by an act of God, e. g., earthquake, flood, etc., or
b) which is due to an ordinary everyday accident which may occur to citizen, e. g.,
loss by theft, even when accompanied by violence or the result of a railway
accident, fire, etc., or
c) which is due in any way to negligence or other default on the part of the claimant,
2.2166
Note1. --- Claims for compensation will be considered In
respect of animals (1) which are killed, captured, or stolen by the
enemy; (2) which are destroyed by order of competent authority to
prevent the spread of infections or contagious diseases; or (3) when
the low of the animal is due to exposure or excessive work
necessitated by use in the public service or to an accident directly
due to such use.
2.2167
Note 2. ---Compensation is not admissible where, as a
matter of ordinary prudence the owner of the property could and
should have incurred it. The question whether the property ought to
have been insured is one of fact for the decision of the sanctioning
authority. Failure to insure motor cars by their owners, will, however,
be considered as negligence within the meaning of this rule, and no
compensation is admissible for any loss sustained by a Government
servant who has omitted to insure his car. The kind of insurance
contemplated in this cane is the ordinary form of insurance which
most motorists take out the kind which a Government servant who
buys a car with an advance from Government is required to take out.
The ordinary policy provides fully against malicious damage, fire or
theft, and it is not considered necessary that Government servants
should cover their cars against any but the risks provided against in
ordinary insurance policies.
5.48
When any one of the conditions in rule 5.47 is satisfied, a competent
authority may, as an act of grace and its discretion, grant compensation to the
Government Servant tip to the then value of the necessaries lost by him.
2.2168
ExplanationThe question whether the articles lost are
"necessaries" within the meaning of this rule will be determined by
the sanctioning authority with reference to the Government Servant's
personal standing and circumstances. Care should be taken not to
admit claims for articles which could clearly be regarded as

unessential in the circumstances in which the Government servant

was situated when the claim arose, or which, as a matter of ordinary
prudence, Government Servants might have W$ expected to refrain
from taking into Such situations.

2.2169
ANNEXURE II
2.2170
To Paragraph 3.8 of chapter III of the Buildings and Roads Department Code
2.2171
Extract of notification No. 5 taken from the Gazette of West Pakistan
2.2172
Services and General Administration Department No S.O.V II.7-22-57, dated 7th
September 1957.
5.
Official Residence
1. The official residence of the Chief Minister shall be furnished by the Government
at a cost not exceeding Bs. 25,000 and that of every other Minister at a cost not
exceeding Rs. 20,000. The furniture so provided may include carpets and one
refrigerator but no other house hold effects.
2.2173
One bed-room in the residence may be air-conditioned.
2. The charges on account of water, electricity, two makes and a farash shall be borne by
the Government.
3. On occupying the official residence a Minister shall forward a list of furniture provided
as aforesaid, under his signature or the signature of any person authorised by him in
that behalf, to the Executive Engineer, West Pakistan Public Works Department
incharge of the residence (hereinafter referred to as the Engineer).
4.
a) A Minister intending to vacate his official residence shall himself of through his
private Secretary, inform the Engineer in writing, of the date on which he
proposes to vacate the residence and the Engineer shall, on the date so
Intimated, arrange to take charge of the furniture provided as aforesaid and
issue a receipt therefor to the Minister.
b) Incase of doubt as to the date on which the official residence was vacated, the
matter shall be referred to the vacating Minister whose decision shall be final.
2.2174
Extract of notification No. 4 taken from the Gazette of West Pakistan
Services and General Administration Department No. S. 0. VII2.2175
Services and General Administration Department No S. 0 VII 2-7-57,
dated the 19th December 1957.
4. Official residence
i.

The official residence of a Deputy Minister shall be furnished by Government at

a cost not exceeding ten thousands rupees.

ii.

The charges on account of water, electricity, and two malies for the residence

shall be borne by Government.

iii.

On occupying the official residence the Deputy Minister shall forward a list of
furniture provided as aforesaid, under his signature or the signature of any
person Authorised by him in that behalf, to the Executive Engineer incharge of
the residence (hereinafter referred to as the Engineer).

5.
a) A Deputy Minister intending to vacate his official residence shall himself or
through his personal Assistant, inform the Engineer in writing, of the date on
which he proposes to vacate the residence and the Engineer shall, on the date
so intimated, arrange to take charge of the furniture provided as aforesaid and
issue a receipt therefor to the Deputy Minister.
b) In case of doubt as to the date on which the official residence was vacated, the
matter shall be referred to the vacating Deputy Ministry whose decision will be
final.

2.2176
CHAPTER IV
2.2177
MISCELLANEOUS RULES REGARDING OFFICE WORK, EXCLUDING ACCOUNTS
PROCEDURE
2.2178
AInitial Records of Account
4.1 The initial records upon which the accounts o works are based are:
a) The Muster Roll.
b) The Measurement Book.
2.2179
For work done by daily labour, the subordinate in charge of the work will prepare
a muster roll which will show the work done by this means and the amount payable on
this account. For piece-work and for contract work generally, the measurement book
will form the basis of account. From the muster rolls the subordinate will prepare the
labour reports, and from the measurement book the bills and accounts of contractors
and suppliers will be prepared and checked by or under the orders of the Divisional
Officer or of the Sub-Divisional Officer.
2.2180
I Muster Rolls.
4.2 The nominal muster roll, Buildings and Roads Accounts Form 21, is the initial
record of the labour employed each day on a work, and must be written up daily
by the subordinate deputed for the purpose. (These should be issued from
Divisional Office duly numbered and a record kept. All muster roll forms issued
to subordinates should be signed on the top by the Divisional Officer as a
safeguard against the possibility of unauthorised form being used.)
4.3 For all works or groups of works on which casual labour is employed, labour
Reports in Stereo B. & R. Form No. 124 will be prepared by the Subordinate in
charge daily and submitted the same day to the Sub-Divisional Officer in charge
of the work. The reports should show the number of each class of labourers
employed on each work or sub-head. Discrepancies between labour reports and
muster rolls should be investigated as soon as the latter are received.
4.4
1. Charges for labour should be carefully scrutinized and the head "daily labour"
should not include charges of any other kind however trilling. The Divisional
Officer and the Sub-Divisional Officer should devote special attention to this
subject as expenditure on daily labour paid against a muster roll is not
supported by ordinary vouchers or receipts for payment. All works done through
daily labour which are measurable should be detailed in the Measurement
Books which should be submitted along with the muster roll for check and
scrutiny before payment.
2. The payment of daily labour through a contractor instead of by muster roll is
objectionable in principle, but if, in case of emergency, it be found necessary to

employ daily labour through a contractor, (this be done with the written order of
Executive Engineer who should give the number and date on which to be
employed). The subordinate in charge must submit to the Sub-Divisional Officer
a daily report m Stereo B. and B. Form No. 124 detailing the number of men
employed through each contractor as daily labour submitting simultaneously a
copy to Divisional Officer for check and record in his office. These reports will be
retained by the Sub-Divisional Officer and will form the basis of the payment
made to the contractor.
3. When daily labour is paid through a contractor, the labour reports should be
headed "Labour supplied
by.........Contractor." To avoid disputes with the
contractors, they and their authorised agent must sign the daily reports in token
of their acceptance as correct.
2.2181
II Measurement Books
4.5
1. The measurement book must be looked upon as a most important record since
it is the basis of all accounts of quantities, whether of work done by labour or by
the piece or by contract, or of materials received, which have to be count ed or
measured. The description of the work must be lucid, so as to admit of easy
identification and check.
2. Detailed measurement may be dispensed with in the case of periodical repairs
when the quantities are recorded in efficiency maintained standard
measurement books.
3. Detailed measurements may also be dispensed with in exceptional
circumstances when there is no time to carry out detailed measurement and in
such cases payments on account of work actually executed can be made on the
certificate of the Divisional Officer to the affect that not less than the quantity of
work paid for has actually been done, and in such cases he be held personally
responsible for any overpayment which may occur on the work in consequence.
A second advance payment should not be made unless detailed measurements
nave been recorded in respect of any such advance payment previously made.
Final payment should, however, in no case be made without detailed
measurements.
2.2182
Note The payment made without the detailed measurement
should in no caw exceed 75 per cent of the work actually done.
Detailed measurements should then be taken within one month of
making advance payment at the latest. The Divisional Accountant
shall be personally responsible to bring the infringement of the
above rules to the notice of the Executive Engineer.
4. Similarly the detailed measurements may be dispensed with in connection with
the works done on lumpsum contract if a responsible officer (not below the rank
of the Divisional Officer) certifies in the bill that by a superficial and general
measurement or in .some other suitable method, which should be specified, he
has satisfied himself that the value of the work done is not less than a specified
amount in conformity with the contract agreement, and that, with the exception

of authorised additions and alterations, the work has been done according to the
prescribed specifications. Detailed measurements must immediately be taken in
respect of additions and alterations.
5. Every Officer making or ordering payment on behalf of Government should
satisfy himself that work has been actually done in accordance with the bill
submitted for payment. He should inspect personally all the most important
works before authorising final payment, and should check the measurements
made by his subordinates as per scale laid by the Chief Engineer.
2.2183
Check measurement
d) As measurements from the basis of all payments, a Sub-Divisional Officer must
make all measurements himself for works the estimated cost for which is more
than Rs. 25,000 (Twenty-five thousands). The Sub-Divisional Officer must check
measure personally not less than the following percentage of the measurements
made by his subordinates:
i.

works costing more than Rs. 5,000 and up to Rs. 25,000 a Sub-Divisional
Officer to check measure 35 per cent, of the cost of all such works.

ii.

Works costing Rs. 200 to Rs. 5,000 a Sub-Divisional Officer should check
measure not less than 50 (fifty) per cent of the cost of all such works.

2.2184
b) The above limits apply to settled sub-divisions and must in all cases be
considered as the minima. At large construction' works, it shall be within the
discretion of the Divisional Officer to fix such limits as he may consider sufficient
to ensure adequate control over the expenditure.
c) When a check measurement is made by a Sub-Divisional Officer, the fact should
be noted under his dated initials in the measurement book thus:
2.2185
2.2186
'Check measurement made by me on......vide
Measurement Book No..........Page.......... The subordinate concerned was/were
not present when the measurement was made.'
d) The check measurements should be made promptly and must be made within
four weeks of presentation of Measurement Book by subordinate to SubDivisional Officer at the latest.
e) Ordinarily, the subordinate who did the original necessary check measurements
if possible, before the subordi a subordinate is under orders of transfer, the SubDivisional Officer should make a special round of the section and do the
necessary check measurements if possible, before the subordinate leaves.
f) The Divisional Officer is expected to keep in close touch with such check
measurements in order to see that the Sub-Divisional Officers do them efficiently
and promptly.
g) With a view to safeguard against the risk of double payment check
measurements made by the Sub-Divisional Officer should be entered in a
separate Measurement Book which should be labelled 'Check Measurement

Book' and at the end of each measurement the Sub-Divisional Officer should
record the following information:
1. The number and the name of the estimate.
2. Date of Final payment".
3. Number and page of subordinate's Measurement Books.
4. The quantity measured by the subordinate with date
5. Proportion of the work checked by the Sub Divisional Officer.
6. Difference in quantities and 'reasons for any difference.
h) No payments are to be made on entries in a 'Check Measurement Book' but it
should be submitted for inspection, audit and annual scrutiny in the same way
as the ordinary measurement books.
i) The part selected for checking should be measured by the Sub-Divisional Officer
in his own Check Measurement Book without reference to the original
measurements and the totals compared. Cross reference should invariably be
given. The quantity measured should be such as forms a check on the whole
(e.g. to measure the door and windows on of a rest house is no check on the
whole). When the, Sub-Divisional Officer's Check reveals differences not
exceeding 2 per cent in the case of original works, 5 per cent in the case of
repairs and 10 per cent in the case of earth work whether it is in con nection with
original work or repairs the subordinate's entries for the portion checked should
only be rectified according to the check measurements and a note to the
following effect inserted :
2.2187
'Corrected in accordance with check Measurement Book No----------Pages-------------------------------
2.2188
But when the differences exceed the above limits the whole work should be remeasured by the Sub-Divisional Officer himself and payments made thereon, the case
being reported to higher authorities for action against the subordinate.
j) Check measurement by Divisional Officer. The Divisional Officer must check
at least full 24 bills in a Financial year or 10 (ten) per cent of the total payment
made in his Division in a financial year, whichever is more. Each final bill should
have an abstract of check measurements relating to the work billed for attached
to it besides the usual certificate of original measurements. The Divisional
Accountant shall he personally responsible to see that this abstract, is attached
with every final bill. Omissions if any should be brought by him prominently to
the notice of the Divisional Officer.
k) In each office of Sub-Divisional and Divisional Officers a record should be kept
of payments made or measurement a recorded per month and check
measurements made by Sub-Divisional and Divisional Officers. This is totalled
at the end of the financial year and put up to Divisional Officer and Inspecting
Audit Officer and Superintending Engineer respectively at the time of Office
inspections.

6. In case of Buildings only, regardless of the budget head under which financed
Sub-Divisional Officers are permitted to check the subordinates original
measurements and unless errors in measurement or differences from
sanctioned plans are in excess ,of those in 5 (i) above the Sub-Divisional Officer
need not record measurements in his own check Measurement Book.
2.2189
The Sub-Divisional Officer must however, record a certificate of check both in
the subordinate's Measurement Books and in his own Check Measurement Book. In
his own Check Measurement Book he should give an abstract as in 5(j) above.
2.2190
It is emphasised, however, that strict supervision should be exercised against
any abuse of this connection. The measurements of the foundations of the buildings
and other works likely to be covered should, however, be made invariably by the SubDivisional Officer himself and actually recorded before foundations are covered.
4.6 Each measurement book should be given a serial number by the Press which
would appear in bold figures on the outer cover as well as on each page of the
book.
2.2191
The pages of the book should also be machine numbered and no page should
on any account be torn out, nor should an entry be erased or effected so as to be
illegible. If a mistake be made, it should be corrected by crossing out the incorrect'
words or figures and re-writing the words or figures, and the correction thus made
should be initialed. A reliable record is the object to be aimed at, as it may have to be
produced is evidence in a court of law.
4.7
1. Every measurement must be recorded in the measurement book at the time it is
taken and nowhere else. The practice of entering measurements in note books
and elsewhere and afterwards copying them into measurement books is strictly
prohibited.
2. The entries in the measurement book should, if possible, be made preferably in
ink; but when this is not possible and entries have to be made in pencil, the
pencil entries should not be inked over, but left untouched. The entries in the
"contents or area" column should, however, be made in ink in the first instance
and not inked over.
3. In all cases where payments for earth-work are to be made from longitudinal
and cross sections prepared before the work is started, the levels for such works
should be recorded in a special level book to be maintained by each subordinate
for this purpose only. The levels on which the sections are plotted should be
entered in ink and the quantities should be calculated from the above mentioned
level data or from the calculated longitudinal and cross sectional areas plotted
therefrom. The calculations forming details of the measurement should be
entered in ink in the special level book below the data of the final levelling on
which the particular measurement is based.
2.2192
These special level books together with the original plotting of the sections,

should then be treated with the same care and precision as laid down for measurement
books as being an initial record of measurements.
4. No measurements for the preparation of a bill should be accepted from an
officer of lower standing than an Overseer. Certain exceptions to this rule are,
however, allowed in the Buildings and Roads Department,vide para. 3.25-III
(b) & (c) of B. and R. Manual of Order.
4.8
1. The Superintending Engineer is required to make it his special duty during his
tours to see that measurement books are carefully kept and measurements
properly recorded, and that they are complete records of the actual measurements of each kind of work done for which certificates have been granted. He
should also see that any orders of Government regarding check measurements
are duly observed.
2. When a measurement book" is lost, an immediate report should be made of the
facts of the case, and this report must be promptly forwarded to Government,
together with the explanation of all parties concerned, or responsible for the
loss.
3. All Measurement Books should be checked in the Sub-Divisional Office after
every three months by the Sub-Divisional Clerk under the supervision of the
Sub-Divisional Officer. At the close of the financial year all Measurement Books
in the Sub-Division, should, however, be checked personally by the SubDivisional Officer to, see that none is missing and they are properly maintained
in accordance with the rules. They should be checked twice a year in the
Divisional Office in the months of July and January. The Divisional Head Clerk
shall see at the time of each half yearly scrutiny that all the Measurement Books
in each Sub-Division are sent by the Sub-Divisional Officers in suitable batches
so that not a single book remains to be sent by the Sub-Divisional Officers in the
Divisional Office. The Divisional Accountant will then be responsible to review
the Measurement Books under the supervision of the Divisional Officer. No
Measurement Book should remain in the Divisional Office for the purpose of
review for more than a fortnight.
2.2193

Standard Measurement
Book

1. Standard Measurement Books should be maintained in accordance with the

instructions contained in paragraph 210 of West Pakistan B & R Account Code.
The object is to reduce once and for all the labour of measuring up quantities that
are done annually or at short intervals.
2. A register for these books in Buildings & Roads Account Form No. 92, Part II
should be maintained in the Divisional and Sub-Divisional Officers which should
be kept under lock and key in the custody of the Divisional Head Clerk and 'the
Sub-Divisional Clerk concerned. These books should be numbered in an
alphabetical series so as to be readily distinguished from ordinary measurement
books.
3. In view of he fact that these books will form the basis of both the annual repair
estimates and contractors' hilts for work done they should be written up either by

the Sub-Divisional Officer himself or by a subordinate under his orders, Each set
of measurements taken by the latter class of officials should, however, be fully
checked by the Sub-Divisional Officer concerned. After which it should be
examined by the Divisional Officer and declared in writing in the, book itself as
finally approved by him for one or both of the purposes specified above. Until
this is done, the book will not be entered in Register of Standard Measurement
Books nor will number be assigned to it.
4. The standard Measurement Books will be brought up to date under the
supervision of-Sub-Divisional Officer with reference to any additions or
alterations which may be carried out to the buildings or work concerned, within
one month of closing of the accounts of estimate therefor. All such corrections
will be duly attested by the Sub-Divisional Officer.
5. The Divisional Officer will also be expected to exercise a check over the
completion of standard measurement books, from time to time, by personally
examining each book at least once a year. To this end, the programme of work
should ordinarily be as follows:
a) As soon after the close of the financial year as possible the Sub-Divisional
Officer concerned will arrange for a personal examination of these books with a
view to satisfying himself that they have been brought up-to-date with reference
to the additions alterations or .special repairs carried out in the buildings or work
during the preceding year and submit them not later than the 15th September
for the inspection of the Divisional Officer.
b) On receipt in the Divisional Office, the books will be compared with the register
of standard measurement books in order to ensure that all books have been
submitted for inspection. They will then be subjected to such scrutiny as the
Divisional Officer may direct. A comparison of these books with the accounts of
expenditure and the record of connected measurements relating to estimates for
additions, alterations or special repairs to buildings and works in the division,
should however, form a feature of the check to be applied.
c) A report should be made to the Superintending Engineer so as to reach him not
later than the 31st October of each year to the effect
i.

That all the standard measurement books of the division have been inspected
by the Divisional Officer;

ii.

that the entries made therein have not been tampered with ;

iii.

that all corrections due to additions or alterations in the buildings or work

concerned have been carried out; and

iv.

that the books are reliable and up-to-date records.

2.2194
A copy of this report should be furnished to the Audit Officer.
2.2195
N. B.A record of the results of scrutiny referred to should
invariably be retained and produced if required for the
Superintending Engineer or the Audit Officer inspections.

6. When a payment is based on standard measurements the following certificate

should, invariably be recorded on the bill, in the hand-writing of the SubDivisional Officer preparing, examining or verifying it:
2.2196
"Certified that the whole of the work billed for herein has been actually done and
that no portion thereof has been previously billed for in any shape"
2.2197
III Progress report of measurements on works executed under contract
4.9 Every officer or subordinate in charge of a work carried out under contract
should furnish to the Divisional Officer at the beginning of each month a
progress report of the measurements, and a calculation of the quantities of work
paid for during the, previous month, together with a return ' of all the materials at
site on the last day of the month (along with check measurement made by
Divisional and Sub-Divisional Officer). And no such officer or subordinate should
be relieved of his charge until after a careful inspection by his superior officer, or
under the certificate granted by the relieving officer. . It is the duty of the officer
in charge to bring to notice any dilatoriness, bad work, or anything militating
against the interests of Government on the part of the contractor; and he will be
responsible for any neglect in this respect.
2.2198
BCustody of cash
4.10
1. Public money in the custody of the department should be kept in strong treasure
chest secured by two locks of different patterns, one of which may be a Sparling
lock or such other lock as may from time to time be prescribed by the Chief
Engineer. In Sub-Divisions, the key of this special lock shall remain in the personal
custody of the Sub-Divisional Clerk; neither key may be entrusted even temporarily
to any other person.
2. In Divisions the Divisional Officer will have charge of the key of the special lock and
the Head Clerk of the other lock.
3. When a cashier is appointed to a Division, the key of the special lock will remain in
his custody and the key of the other lock with the Head Clerk.
4. Where burglar proof cash chests are used with one fixed lock which is operated
upon by three keys numbered 1, 2, 3 in rotation, keys numbered I and 3 will be
treated as of the special lock and key No. 2 of the other lock for purposes of the
above rule.
5. The duplicate keys of the Divisional and Sub-Divisional treasure chests shall, under
the seal of the Divisional Officer concerned, be placed in the custody of the
Treasury Officer in the jurisdiction of the Division concerned and a "Duplicate key
Register" maintained in each Divisional Officer. Once a year in the month of August,
the duplicate keys should be sent' for from the Treasury Officer, examined, and
returned to him under a fresh seal, S, note being made in the register that they
have been found correct.
6. The treasure chest shall never be opened unless both custodians of the keys are
present and both of them should remain present while it is open and until it is again

locked.
4.11
1. In order to minimize the risk" of loss of public money, all imprests should be kept
as low as possible, being reduced in amount whenever circumstances render
this possible.
2. Wherever practicable imprest' holders should be supplied with small iron cash
boxes but in any case the imprest-holder is responsible for the exercise of
proper care in the custody of cash and in case of loss the onus of proof that proper care was "exercised will lie with him.
3. In no circumstances is it permissible for private money to be mixed up with
public money or even to be kept in the same cash chest where such a chest is
provided by Government.
4. All cash receipts by the officer incharge should be initialed.
5. If a Government servant who is not incharge of a cash book receives money on
behalf of Government at exceptional times, he should pay or remit it at the
earliest opportunity to the nearest officer having a cash chest or direct into a
treasury. The acknowledgement of the Treasury should be forwarded to the next
superior officer having a cash book, to enable him to make the necessary
entries therein. The record of the transaction will be in the correspondence ' and
not in the imprest account of receiving officer.
2.2199
C Cashiers
4.12
With the sanction of Government the cashiers may be appointed
whenever the cash transactions of a Division or Sub-Division are sufficiently
extensive to require it.
4.13
One cashier may make the cash payments of two or more Divisions or
Sub-Divisions or throughout the whole of a Division, whenever such an
arrangement is found to be practicable.
4.14
The Divisional Officer or the Sub-Divisional Officer, as the case may be,
will count the cash in the hands of each cashier at least once a month; or in the
case of out-stations, he will count it whenever he may visit them. He will on such
occasion record a note in the cash book showing the date of examination and
the amount (in words) found. In order to minimise the chances of temporary
misappropriation of money surprise count must be made as often as possible by
Divisional Officers in addition to the above monthly count, and this should be
carried out whenever possible. (The balance by actual count should moreover
be compared with the cash book balance and excess or deficit, if any, noted in
the cash book and reported to the immediate superior ) as well as the audit
officer.
2.2200
D Stores
I. General
4.15

The stores of the Buildings and Roads Department are divided into the

following classes, viz, (i) Stock, or general stores, (ii) Tools and Plant, (iii) Road
metal and (iv) Material charged direct to works. The officer incharge of a SubDivision will be responsible for all the stores belonging to it.
4.16
a) A Divisional Officer is responsible that proper arrangements are made
throughout his Division for the custody of public property. He must be careful to
keep all .tools and implements in efficient order, must protect surplus stock from
deterioration and provide suitable accommodation for valuable and combustible
stores which would prevent the possibility of large losses by fire or other
accident.
b) Tools and Plant belonging to the Department may be hired to other Government
Departments, local bodies and bona fide contractors by a Divisional Officer on
the following conditions:
i.

That reasonable hire is charged in all cases.

ii.

That the period of hire is fixed in advance and shall in no case exceed three
months.

iii.

That ample precautions are taken for the due return of the articles in good
condition.

iv.

A loan of tools and plant of a value exceeding Rs. 1,000 shall be reported at
once to the Superintending Engineer.

v.

That proper accounts are kept in the Divisional office of all such transactions,
duly supported by acknowledgements of borrowers. The hire to be charged will
be fixed by Divisional officer and will be recovered in advance.

vi.

Ordinary tools and plant such as phaurahs, pick axes, rammers, etc., should not
be lent to contractors.
2.2201
Note When tools and plants are lent outside the Department, a
hire charge of 5 per cent per mensum on the original purchase price
of the plant should be levied for the entire period the plant is away
from the Division concerned. In addition to the above hire charges,
the borrowing Department must pay carriage charges of the tools
and plants both ways and be responsible for the cost of running
repairs as distinct from special overhaul. The cost of special
overhaul should be borne by the Division to which the plant and
machinery belongs".
c) No stores should be sold to any private individual or to any Non-Buildings and
Roads body. The Buildings and Roads store is only meant for the works
executed by Buildings and Roads and in no circumstances be given to any other
individual or agency.
4.17
Every officer is bound to take charge of departmental stores which, from
the death or departure of the person lately incharge, or from any other cause,
may be left at or near his station without adequate protection.
II. Acquisition and manufacture of stores

4.18
1. Stocks, road metal and other materials required in ordinary course for the execution
of sanctioned works may be procured on the responsibility of the Divisional Officer
without special authority subject to the provisions of sub-paragraph (3) below,
though the Superintending Engineer's approval should be obtained to the measures
proposed for the purchase of stock in large quantities. If the stores are to be
manufactured a separate estimate for their preparation may be required, as laid
down in paragraph 4.24 et esq.
2. Once the necessity for the purchase of stores, with reference to the requirements of
a particular work or works has become obvious, it is not business-like to make the
purchase in driblets. A comprehensive indent should be prepared, and where stores
of the same nature are required for more than one work in a Division the Divisional
Officer should endavour, whenever possible, to prepare a combined indent.
3. Orders to purchase materials of any kind should not be issued by an authority lower
than that of a Divisional Officer. The powers of officers to sanction purchase of
stores, etc., are contained in Annexure A of chapter II of this Code. Should cases
arises where a Sub-Divisional Officer makes a purchase in an emergency he should
take immediate steps to get the purchase regularised.
4. Care should be taken not to purchase stores much in advance or actual
requirements, if such purchase is likely to prove unprofitable to Government.
4.19
The articles comprised under the head "Tools and Plant" can only be
purchased or manufactured on estimates sanctioned by competent authority.
4.20
1. The general rules for the supply of articles required for the public service,
whether of indigenous origin or otherwise, and instructions for the preparation
and submission of indents and annual estimates of European stores are given in
Appendix V. With regard to indents for stores obtainable from other departments
attention is invited to rule 7 of Appendix V and to paragraphs 4.22 and 4.34 of
this Code.
2. The restrictions imposed by the Stores Rules do not apply to purchases made
by or on behalf of Pakistan States, Municipalities, or Local Funds, excepting
when the stores purchased are paid for from Government revenues on behalf of
Government or from funds advanced by Government. In the latter
circumstances Government' may, however, direct that the provisions of the
Stores Rules need not apply. When a Buildings and Roads Department Officer
carries out a work for any of the Local Bodies or States referred to above these
rules shall apply, except when the local body or State specially desires to have
the stores purchases otherwise and Government has accorded its approval
thereto, which will be given only on the understanding that the stores must be
approved by the officer carrying out the work before the purchase is concluded.
3. Sometimes the stores purchased and inspected by West Pakistan Stores
Department have to be rejected. In such cases the final rejection of stores lies
within the competence of the West Pakistan Stores Department alone as that
Department is a contracting party, and it is not permissible for an indenting
officer or consignee to reject stores which have been accepted by that

Department, in cases in which an intending officer, considers that grounds for

the rejection of such stores exist, a full report should be forwarded immediately
to the West Pakistan Stores Department concerned and the goods complained
of should be stored pending investigation by that Department and the issue of
final instructions as to their disposal. Should it be decided that the stores should
be rejected, intimation to this effect will be furnished immediately to the
contractor by the West Pakistan Stores Department, and he will be informed that
the stores lie at his risk from the date of such rejections and that if not removed
within a fortnight of rejection, the consignee will have the right to dispose of the
stores as he thinks fit at the contractor's risk and on his account.
2.2202
Cases frequently occur in which stores are despatched to their destination after
merely a visual examination at the contractor's premises, works or godowns on the
understanding that their final acceptance or rejection shall depend on the results of the
tests carried out at the Government test house. In such cases, if the stores are rejected
the contractor will be informed at once, and the stores will lie at the consignee's depot
at the contractor's risk from the date of such rejection and if not removed within a
fortnight of rejection, the consignee will have the right to dispose of them as he thinks
fit at the contractor's risk and on his account.
2.2203
Similarly, Stores which are rejected by the Inspecting Officer appointed by the
West Pakistan, Stores Department, inspection at the rejection, and if not removed
within a fortnight of rejection, the consignee have the right to dispose of them as he
thinks fit at the contractor's risk and on his account.
2.2204
Stores rejected in the circumstances indicated, above and not removed by the
contractor within the period allowed for such removal should in disposed of by the
consignee, either by return to the contractor or in such other manner as he considers
most suited to the circumstances in each case, with the least delay.
4.21
The policy of the Government of the West Pakistan is to make their
purchases of stores for the public service in such a way as to encourage the
development of the industries of the country, and especially of the West
Pakistan, to the utmost possible extent consistent with economy and efficiency.
All indents for demands for imported materials should accordingly be carefully
scrutinized by the sanctioning authority with a view to judging whether articles
are being indented for from abroad which could equally economically and
satisfactorily be obtained from local manufacturers.
2.2205
All indenting authorities should send their indents, with five spare copies, to the
Director of Industries (Store Purchase Wing),
2. It often happens that the stores received from abroad through the Director of
Industries discharged from a steamer in Pakistan in a damaged condition or
deficient in quantity and in order to avoid serious loss to Government thereby,
the Government Agent at the port of landing should be instructed in every case
to examine carefully the packages landed. If the goods are received in good
condition and intact a "good condition" certificate should be furnished by him

along with the goods. But in case deficient or damaged cargo is discharg ed from
the vessel, or the same appears to have been tampered with, he shall cause a
survey to be held by representatives of all interests concerned and furnish to the
consignee a survey report in the following form:
2.2206
"Proceedings of the Committee of Survey assembled at
on dated for the purpose of examining and
reporting on the under mentioned cargo landed ex SS
from voyage No. datedarrived
at port from on
2.2207
Members of the Committee1. Representative of the shipping company,
2. Representative of the consignees.
3. Representative of the Port Trust, if concerned.
2.2208
The committee having met, proceed to examine the Packages and find them as
follows:
2.2210 De
scription
of
contents

2.2211 Nature
of damaged if
possible date
when damage
occurred.

2.2212 Sy
nopsis of
receipt
given to
ship.

2.2213 Whet
her protest
noted and
extended
with dates.

2.2214 Re
mark as to
cause of
damaged.

2.2215 Esti
mated cost
of
recondition
ing
or
replaceme
nt.

2.2216

2.2209 Nu
mber or
marks of
packages

2.2217
2.2218
Signed
2.2219
(By all parties represented).
2.2220
2.2221
N.B. - In order to facilitate the settlement claims it is imperative that the
above details should be given.

2.2222
The Assistant Controller of Stores, North Western Railway, Karachi, shall
represent Buildings and Roads Department on such committee of survey.
2.2223

It is preferable to settle claims in Pakistan as far as possible; but when a

settlement cannot be reached in Pakistan, a copy of the report should be sent to the
Director of Industries (Store Purchase Wing), Lahore to enable him to formulate claims
against ship owners abroad.
4.22
Emergent indents on other Departments in Pakistan may be submitted
only in cases of actual necessity (which must be reported to the Superintending
Engineer- when serious inconvenience could be likely to arise from the
submission of indents in the ordinary way. Emergent indents will nevertheless be
complied with at once on the responsibility of the indenting officer, and will then
be submitted by the complying officer for the necessary countersignature, so
that the Superintending Engineer may exercise check over such demands.
4.23
All articles of iron work which have not to be obtained from abroad in
accordance with the Store Rules and which cannot be conveniently made up in
divisional workshops, may be procured on indent from any Government
workshop authorized .to undertake work for other Departments. The orders in
the Store Rules regarding the Pakistan firms to which orders may be given for
articles to be manufactured out of imported materials, should, be closely
followed.
4.24
The manufacture or collection of material involving an outlay of Rs.
10,000 or upwards, must in all cases be covered by a detailed estimate showing
the proposed outlay and the material to be received.
4.25
If the material be for a work already duly sanctioned, or for reserve block
within the sanctioned limit for the Division, the estimate will merely require the
approval of the Superintending Engineer, but in all other cases the estimate
must be duly sanctioned by competent authority, as though for an original work.
III. Reserve of stock
4.26
Where it is necessary in consequence of the delay that should otherwise
occur in manufacturing or procuring materials, to collect a reserve supply of
stores, and as these stores cannot be debited at once to any specific work since
it is not known on which work they may be used such stores may be accounted
for in a suspense account of stock4.27
Ordinarily, materials should be purchased only for works in progress, and
petty stores obtained, if possible, from, a supplier who should enter into a
contract for them at schedule rates, and no reserve of stock should be kept. But
in the case of any Division in which, owing to its remoteness from markets or for
any other reason, it may bee considered absolutely necessary that a reserve
should be maintained a limit of reserve stock will be fixed by competent
authority, and, when this has been done, the Divisional Officer is authorized,
subject to the approval or sanction of the estimate therefor where required by
the provisions of paragraph 4.25, to purchase or manufacture, to an extent
sufficient to keep his stock up to that limit, the sanction of superior authority
being required only when it is desired to exceed it. The fixed maximum should
be kept at the lowest point compatible with efficiency, and the stock returns of
Divisions should be carefully scrutinized by Superintending Engineer from time
to time with reference to this point.

2.2224
NoteThe powers delegated to the various officers of the Buildings find
Roads Department to sanction maximum limits of reserve stork of a
Division, temporarily or permanently are given in Annexure B to Chapter II
of this Code.

IV. Stock taking

4.28
It is not necessary that all the stores of a Division or of a Sub-Division,
should be checked and counted at the same time; and the stock-taking may be
arranged so as to go on gradually in the manner most convenient to the officers
concerned, but when checking the stores of any subordinate's section, the SubDivisional Officer must check the whole and not apart only of the stores in that
section. These checks-and counts of stores should, as far as possible, be made
without previous notice, so that the full value of a surprise check may be
obtained. It is also essential that the greatest possible precision and accuracy
should be maintained in the store returns, and the Divisional Officer should
make such arrangements as arc calculated to secure this result, and the
Superintending Engineers are responsible that this is done. The dates on which
articles are taken stock of are to be entered in the store returns.
4.29
As regards the Sub-Divisional Stores, the stocktaking will be carried out
by the Sub-Divisional Officer in charge of the stores at least once within a period
of one financial year.
2.2225
Important stores should, as a rule, be counted by an officer not below the rank of
a Sub-Divisional Officer. The Superintending Engineer should occasionally depute an
officer from one Division to take stock of another. The idea is that verification should be
entrusted to an officer independent of and unconnected with the staff responsible for
the custody of the stores of surprise check.
2. All articles of stock (not including tools and plant which are not likely to be
required during the following 12 months, should be reported to the Divisional
Officer who will, if necessary, take the Superintending Engineer's orders as to
their disposal.
4.30
All the stores of a Sub-Division must he checked each half year by the
subordinate in charge of the section. Each Overseer will prepare half-yearly
distribution lists of stock and yearly for tools and plant showing the closing
balances and will certify distinctly that he has checked the stores recording the
results of such check. These will he submitted to the Sub-Divisional Officer, who
will note on each distribution list whether or not he has also personally checked
all the stores in accordance with the instructions in paragraph 4.28 and if not,
will state the previous year or half year in which these stores were checked and
the name of the Sub-Divisional Officer who made the check.
2.2226
See footnote on next page.

2.2227
NoteThe word '"checked" Appearing in paragraphs 4.28 and 4.80 means
"counted" where the unit is numerical "weights" ,where it is weight; and
"measures where it is linear, superficial or volumetric. A mere inspection

to see that the articles are there is not what is intended.

2. The half-yearly and yearly returns and distribution lists will be checked in the
Divisional Officer and care taken to, see that all stores have been counted, and
that the Sub-Divisional Officer has checked a sufficient quantity. All the stores of
a Sub-Division must be counted by the Sub-Divisional Officer (at least repeat at
least once a year). A Sub-Divisional Officer transferred to n new Sub-Division
should obtain the distribution lists for the proceeding one year or (two half
years), as the case may he, from the Divisional Officer and note which stores, if
any, remain to be counted. In the case of shortage of stores, it shall not be
accepted as an excuse for not bringing home to any one the responsibility for
the shortage that frequent transfers prevented any Sub-Divisional Officer from
fully counting the stores in the Sub-Division. When one Overseer is relieved by
another, the Sub-Divisional Officer must see that a distribution list of all stores in
a Section is prepared, the stores counted and a certificate of the count given on
the list by both overseers. The distribution lists will be carefully filed in the
Divisional Office. (This is prior responsibility of Divisional and Sub-Divisional
Officer and no Overseer be relieved till it is done). -' While signing the Last Pay
Certificate of an Overseer the Divisional Officer should see that the above
orders have been duly complied with. At the same time he should ensure that
the Last Pay Certificate is not delayed unnecessarily and it is issued within a
week of the handing over of charge properly by the Overseer.
3. So far as the checking of stores by the Divisional Officer is concerned lie should
exercise a cent per cent check of stores at the Divisional Headquarter and to the
extent of 10% at Sub-Divisional Headquarters and others. Disciplinary action
shall be taken against the Sub-Divisional Officers and Divisional Officers for any
declarations of the above orders. If any large discrepancies or deficiencies are
found in the stores account at any lime all the Sub-Divisional Officers and
Divisional Officers who had previously given incorrect certificate regarding the
results of checks made by them will be held responsible. In their own interests
therefore the officers concerned should carry out the above duties very carefully".
V. Depreciation of plant and machinery
4.31
The following rates of depreciation for the articles of Tools, Plant
and Machinery, etc. should be adopted for a period of five years.
2.2228
Serial No.

2.2229

Description

2.2230
Rate (%)

1.

2.2231
Scientific Instruments (Including Electrical 2.2232
and Drawing Instruments).
5

2.

2.2233

Plants and Machinery

2.2234
10

3.

2.2235

Tools

2.2236
15

4.

2.2237

Navigation Plan (except country Boats)

2.2238
5

5.

2.2239

Country Boats

2.2240
12

6.

2.2241

Camp equipage

2.2242
10

7.

2.2243

Livestock

2.2244
15

8.

2.2245
Furniture in Offices, Rest Houses and 2.2246
Bungalows (except enamelled articles).
5

9.

2.2247

Ditto

10.

2.2249

Motor Lorries and Cycles

Ditto

Ditto

2.2248
10
2.2250
20

2.2251
2.2252
Note(1) In the case motor Lorries interest charges should be calculated
at 6 per cent par annum on the capital cost.

2.2253
Note(2) The percentage rate for depreciation mentioned above is with
reference to the original coat of the article, i.e., the value of the article is to
be depreciate11 annually with reference to the original cost and not with
reference to the reduced coat arrived at after making each year's
reduction calculated at the fixed percentages shown above. The annual
reduction on account of depreciation charges is only to be effected in
respect of articles which have been actually used during any part of year
concerned, except in the case of perishable articles such as office
furniture, tents rope, etc., etc., in which case the reduction is to be
effected annually.

4.32
Unless specially authorized to write off finally the irrecoverable
value of stores, etc., Divisional Officers should in case of any robbery, loss or
destruction by fire or otherwise of Public Stores, submit a report to the
Superintending Engineer who will, if necessary, report the matter to the higher
authority for orders. A copy of this report should be enclosed to Audit Officer.
The Divisional Officer will, in every use, hold a departmental inquiry and
recorded the evidence and his finding especially in the matter of responsibility
and capability of the persons concerned.
4.33
An immediate report of the loss of stores must also be made to
the police, and all proper steps taken for the recovery of the property. When an
inquiry is held either by the police authorities or others, the Divisional Officer
must, in cases where he is not himself authorised to write off the value of the

property, obtain and forward, as soon as possible, to the Superintending

Engineer, a copy of the proceedings.
4.34
When stock materials are issued on account of works executed
for the public and other departments, in workshops at their full value, an addition
of 10 per cent must be made to cover charges on account of supervisions apart
from storage not provided for in the rates fixed as per paragraph 118 of West
Pakistan Account Code. The 10 per cent supervision charge may, however, be
waived by the officer empowered to sanction the sales in the case of surplus
stock, which, in his opinion, would otherwise be unsaleable.
2.2254
In this paragraph the term "full value" means market' value unless it is less than
the value at current issue rate in which case the latter should lie taken.
4.35
At the end of each financial year, lists of surplus stores should be
prepared and printed for circulation amongst all Divisional, Circle "Regional and
other departments and Railways, report all proper explanations must be given,
and the period stated during which the articles have been in store or in use and
the cause of deterioration.
2.2255

Note (1) All stores of the same description should be shown under the
one item and one uniform issue rate fixed for it. Standard units should be
prescribed for all article of stores as for as practicable.
2.2256
For instance, R.S. Beams and other metals should be shown in the same
lists either in ewts; maunds, or feet. Similarly, paints should be shown in
tins, gallons or Seers. Sub-Divisional Officers should personally see that
the same units are adopted for articles of similar nature with a view to
minimising the number of units in nomenclature as for as possible.

2.2257
Notes (2) While declaring the stores surplus detailed reasons should be
given as to why the stores were purchased in excess of actual
requirements and why it was not possible to do without them in the first
instance. While furnishing those reasons to the Superintending Engineer,
the Divisional Officer should send a copy of the list of surplus stores
together with the date of purchase and reasons of declaring them surplus
to the Audit Officer (Director, Audit and Accounts (Works), West Pakistan,
Lahore.")

2. When stock materials have merely depreciated in value while remaining

serviceable, either through deterioration of quality or through a fall in market
price, their book value should be reduced by writing of under proper sanction a
sufficient sum to bring the book rate down to a lair market rate (but every step
be taken to dispose of store before depreciation so that Government is not put
to loss).
3. Stores which are completely under serviceable, should be written off and either
sold by auction or destroyed, as may be ordered by the authority sanctioning the
writing off. "When the unserviceable stores are destroyed the fact should be
certified in the survey report as well as in the relevant registers by the
Sanctioning Authority in whose presence the material will be actually destroyed."

4.37
No public stores may be sold otherwise than by public auction, without
the permission of the Superintending Engineer, Commission, which ordinarily
not exceeds 5 percent, may be allowed to the auctioner, not being a
departmental subordinate.
2.2258

"NoteNo stores should be sold to private individuals. For any stores

issued to local bodies the cost thereof should be realised in flash before
the materials actually transferred".

VI. Mathematical Instruments

4.38
1. All new instruments required for the Buildings and Roads Department, which
has been provided for in a sanctioned estimate, other than levelling staves,
should normally be obtained by indent through the Store Purchase Officer.
Lahore, but may be obtained locally with the approval of the Superintending
Engineer, in emergent cases, and with the approval of the Chief Engineer in
other eases.
2. New levelling staves should he obtained through the Store Purchase Officer,
Lahore but if not available there, the Chief Engineer may, however, sanction
local purchase of levelling staves only in emergent and exceptional cases.
3. Instruments requiring repairs may, however, be entrusted to a Local
Manufacturing Firm, after calling for quotations.
4. Except when the cost does not exceed Rs. 50 all indents of Mathematical
Instruments should be accompanied by a certificate by the indenting officer to
the effect that the supply of articles detailed therein is covered by a sanctioned
estimate.
4.39
All officers and subordinates to whom surveying and mathematical
instruments are entrusted will be held personally responsible that they are
carefully handled and maintained in good order. When repairs become
necessary, the instruments should be forwarded to the Sub-Divisional or Divisional Office for the purpose without delay, spare instruments being supplied for
use in the mean time, if necessary. The cost of all repairs will be borne by
Government, but where damage has resulted from negligence the officer
responsible for damage should be made to pay for the damage done or
otherwise suitably dealt with.
2. Superintending Engineers should satisfy themselves that surveying and
mathematical instruments in the various offices and Divisions under them are
sufficient, in number and are maintained in good serviceable condition, and that
no instruments are kept in excess of requirements.
3. When any instrument is transferred, it should be care-fully examined before
despatch by the Sub-Divisional Officer or the Divisional Officer, as the case may
be and no instrument which on examination proves to be out of working order
should be transferred.
2.2259
E- Store-keepers

4.40
When the stores are sufficiently extensive, a store keeper will be
appointed to the charge of them. The storekeeper will have nothing to do with
the disbursement of cash the supply of materials or the preparation of bills. His
duties will be confined to the custody preservation and issue of the stores under
his charge, and to keeping the required returns relating to them.
2.2260
FLoss of cash
4.41
Imprest holders, Sub-Divisional Officers and Divisional officers should at
once report any loss of cash to his immediate officer. Divisional Officers and
Superintending Engineers while reporting the loss to their immediate superior
should send a copy of the same or such relevant extract from it as are sufficient
to explain the exact nature of loss and the circumstances which made it
possible. A copy of the report should be endorsed by the Divisional Officer to the
Audit Officer also".
2.2261
GRules for divisional Workshops
4.42
The Divisional Workshops may be treated as a district Sub-Divisional or
they may form a portion of a Sub-Divisional charge, according lo their size and
importance.
2. No work is to be undertaken in workshops of the Department other than work
required for the various branches of the Department, except under some
general or "special order of the Chief Engineer.
4.43
No work should be undertaken for municipalities or private parties before
the whole estimated cost, including all charges for supervision profits, etc., that
may be leviable under the rules for the time being in force, has been paid to the
Divisional Officer or into a Government Treasury in to the credit of the Division
concerned of the Buildings and Roads Department in all cases prior to work
being put in hand, an undertaking should be procured from the party concerned
that it will not hold the Department responsible for loss by tire or theft or any
other factor which could not be foreseen when the estimate was prepared. In
cases where it is found that the original estimate is likely to be appreciably
exceeded, a revised estimate should be prepared and the procedure outlined
above adopted.
2.2262
H Transfers of Charge
I. General
4.44
An officer must not delay making over charge after the arrival of the
relieving officer; not must he without a medical certificate or the permission of
his immediate superior officer, leave the station before the arrival of his
successor.
4.45
The relieving officer will take up the expenditure of cash and store from
and for the first clay of the account month during which the relief took place, and
submit the next monthly accounts in the same manner as if he has been in
charge during the whole month. But the relieved officer^ remains responsible
that proper explanation is forthcoming for transactions during his incumbency.

4.46
If the relieving officer fails to bring to notice within a reasonable period
any deficiency or defect in work of stores taken over from his predecessor, he
will be held responsible for the same, both as to quantity and quality, so far as
he was in a position to ascertain it.
2.2263
NoteReasonable periods during which a relieving Sub-Divisional
Officer, Overseer, will make a complete check of all the works,
encroachments, road side materials and stores (including tools and plant)
in his Sub-Division Section, and report defects or efficiency in regards to
them, will be 3 months from the date of his take over charge of the SubDivision/Section. Failure to carry out a complete inspection within this
period will be regarded as a serious irregularity. In the case of hilly tract
this period will be two months if the winter months intervene.

4.47
In the case of any sudden casualty occurring or any emergent necessity
arising for an officer to quit the Division, Sub-Division or work to which he is
posted, the next senior officer of the Department present will take charge. When
the person who takes charge is not of the Indian Service of Engineers, Punjab
Service of Engineers, Bahawalpur Service of Engineers, Sind Service of
Engineers, Khairpur Service of Engineers, Provincial Service of Engineers.
N.W.F.P., Temporary Service of Engineers of Old Balochistan State Union,
including Temporary Engineers of all integrating Units, Subordinate Engineering
Service, he must at once report the circumstances to his nearest departmental
superior, or, in the absence of such an authority, to the commanding officer in a
Military Station, and in other cases, to the nearest civil officer, and obtain orders
as to the cash in hand, if any.
4.48
A register of incumbents of charges should be kept in every (circle office)
and Divisional Office showing the period of incumbency of each officer who has
held charge of the Divisional and of the several Sub-Divisions, and. in each SubDivisional Office, a similar register of the incumbents of that Sub-Division (and
also of the overseers).
2.2264
II- Divisional and Sub-Divisional Officers
4.49
In the case of transfers of Divisional and Sub Divisional charges, the cash
book or imprest account should be closed on the date of transfer and a note
recorded in it, over the signature of both relieved and relieving officers, showing
the cash and imprest balances and the number of unused cheques, made over
and received in transfer by them respectively. A copy of this note together with
the following documents should he forwarded the same day to the Superintending Engineer in the case of Divisional, or to the Divisional Officer in the case of
Sub-Divisional charges:
i.

Transfer report Buildings and Roads Stereo Form No. 80 being used in the case
of Sub-Divisional charges.

ii.

Receipt of stock, tools and plant and other stores under the immediate charge of
the relieved officer Forms A and B being used for Divisional and Sub-Divisional
charges respectively-

iii.

A detailed report (Buildings and Roads Stereo Form No. 35 on the state of

surveying and mathematical instruments. In the case of transfer of Divisional

charges this report should be in respect of instruments at headquarters only.
2. The receipts of cash and stores balance should be prepared by the relieved
officer, but the relieving officer should note any in-accuracies therein so that the
Superintending Engineer or the Divisional Officer, as the case may be, may pass
such orders in respect of any deficient articles as may be necessary. A copy of
the receipts may be given to the relieved officer, if desired by him.
2.2265
FORM A
2.2266
Received in transfer from A. B, Late Divisional Officer, Division, the
stores in his personal charges as detailed in the annexed list.
2.2267
The balance returns of stock and tools and plant in charge, of all Sub-Divisional
Officers for the half-year and year ending respectively are on record, and
the Divisional stock returns have been prepared to end of
2.2268
C. D.,
2.2269
Divisional Officer,
2.2270
(Station and date)

Division

2.2271
FORM B
2.2272
Received in transfer from A. B., late officer-in-charge Sub-Division,
the stock and tools and plant which have been in his personal custody, as detailed in
the last balance return and accounts of receipts and issues to date. The returns for the
year ended, the half-year ended and for the month offor
the whole Sub-Division have been submitted to the Divisional Officer and the accounts
of daily receipts and issues for the current month has been written up-to-date,
2.2273
C. D.
2.2274
Relieving Sub-Divisional Officer,
2.2275
(Station and date)
4.50
The relieving officer should then, unless otherwise ordered, proceed with
the relieved officer to inspect the records, .cash, stores, works and materials at
site of works, incharge of subordinates but in the case of the transfer of a
Divisional charge, the relieved officer should accompany the relieving officer in
the inspection of the outstation only when so directed by the Superintending
Engineer, The relieving officer should examine the accounts, count the cash,

inspect the stores, and count weight and measure certain selected articles, in
order to test the accuracy of the returns, and should minutely examine the works
in progress as to their quality, and as to their accordance with the sanctioned
plans and estimates; he should also record his opinion as for the correctness of
the accounts of materials at site.
4.51
The relieved officer should further give the relieving officer a list and
memorandum showing all the works in hand and the orders remaining to be
complied with and of such matters as particularly require his attention, with full
explanation of any peculiarity of circumstances, or apprehended difficulties. He
should also furnish the relieving officer with a complete statement of all
unadjusted claims, with reasons for their not having been adjusted in due
course, and a report as to any complication likely to arise owing to their nonadjustment. This should be given by all officers starting from Regional Engineer
to Overseer sending the copy to the immediate officer before handing over the
charge.
4.52
The relieving officer, in reporting that the transfer has been completed,
should bring to notice anything irregular or objectionable in the conduct of
business that may have come officially to his notice, In the case of the transfer
of a Divisional charges he should describe the state of the records cash stores
and works, mentioning what outstations he has yet to inspect, and when he
proposes to visit each.
4.53
The relieving Divisional Officer should mention specially in his transfer
report whether the accounts may be considered fairly to represent the progress
of the works.
4.54
In the case of transfer of a Division, the detailed report of completion of
transfer should, except in special circumstances, be submitted within a fortnight
of such transfer. In the case of any disagreement between the relieved and relieving officer, a reference should be made to the Superintending Engineer. The
fact of taking over charge should, however, be reported (in form No, Stereo A.G.
75) an soon as the transfer is completed.
4.55
The transfer report of a Sub-Divisional charge should, on receipt by the
Divisional Officer, he scrutinised by him, any remarks necessary being entered
in the column provided for that purpose. The report should then be forwarded to
the Superintending Engineer, who, after passing such orders, as may be
necessary, should return it to the Divisional Officer for record in the Divisional
Office.
4.56
In the case of a Divisional or Sub-Divisional charge becoming vacant by
the death or sudden departure of the officer-in-charge, the succeeding officer
should take action as above prescribed and assume charge, forwarding to the
Superintending Engineer or Divisional Officer, as the case may be, the receipts
which would otherwise be given to the relieved officer.
2.2276
IllReconstitution of Executive or Sub Divisional charges
4.57
When in consequence of the reconstitution of executive charges or of any
other arrangements, the roles laid down in paragraphs 4.44 to 4.56 will apply
mutatis mutandis and the instructions laid down in Appendix VII shall be ob-

served when the accounts of two or more Divisional or Sub-Divisional Officers

are to be amalgamated or those of any office are either to be broken up into
parts or closed.
2.2277
IVOther Officers
4.58
In the case of transfers of charges other than Divisions and SubDivisions, the Divisional Officer should issue instructions as to the works to be
jointly inspected by the relieved and relieving officers.
2. Special attention should be paid by all officers, especially Sub-Divisional
Officers, to ensure that in cases of transfer the tools and stores incharge of a
subordinate are made over correctly to his successors and receipts taken from
the relieving subordinate. This is necessary in order to fix responsibility for the
loss of stores on the particular person.
3. Accordingly, when one subordinate makes over charge to another of a section of
a sub-division, stereo, Buildings and Roads No. 146 a, joint transfer, report,
accompanied by the relieving officer's receipt for the stock and tools and plant
which have been in the custody of the relieved officer, should be submitted to
the Sub-Divisional Officer. The Sub-Divisional Officer will scrutinize the receipt
and compare it with the Sub-Divisional returns before submitting the transfer
report to the Divisional Officer for orders. The Sub-Divisional Officer will
countersign a copy of the receipt and forward it in due course to the relieved
officer. The transfer report will be finally recorded in the Sub-Divisional Office.
2.2278
I Heavy expenditure at tie end of the year
4.59
Disbursing officers should refrain from incurring hasty and ill-considered
expenditure at the end of the year with the mere object of spending their grants.
They must realize that it is contrary to the public interest to expend money in a
hurry, mainly for the reason that it is at their disposal, and that it is far more in
the public interest to surrender money that cannot be profitably utilized in order
that it may be diverted to other works which would otherwise have to lie over for
want of funds. They should therefore surrender freely all money which cannot be
expended advantageously and as far as possible include provisions for lapsed
grants in the estimates of ordinary expenditure for the next year. Expenditure
during June be so regulated that it will on no account exceed double the
average monthly expenditure for the previous 11 months of the year. The limit be
increased in some special circumstances to three times the average monthly
expenditure of the last eleven months.
2. Disbursing Officers are assured that failure to spend the total grant allotted to
them will not in ordinary circumstances count against them in any way but
excessive expenditure incurred more than permitted as above in last month of
the financial year will go severely against the incurring officer and must be
avoided at all costs.
3. Disbursing officers should familiarize themselves with the procedure under
which hipped grants pass into the budget of the following year and the method
of obtaining the grants as described in paragraph 13 S of the Punjab Budget
Manual (Fourth Edition).

2.2279
2.2280

CHAPTER V

POWERS OF SANCTION OF THE WEST PAKISTAN

2.2281
2.2282
2.2283

GOVERNMENT IN THE BUILDINGS AND

ROADS DEPARTMENT AND OF THE
AUTHORITIES SUBORDINATE
2.2284

TO IT.

2.2285

AGENERAL

2.2286

/Fundamental conditions.

5.1

The Government of West Pakistan exercises by virtue of the constitution of the

Islamic Republic of Pakistan, full powers of sanction in regard to provincial public
works expenditures other than that incurred in connection with the residences of
the Governor and has invested the authorities subordinate to it with powers in
respect of that expenditure by means of rules and delegations which, except in
regard to certain establishment matters, are detailed in this Chapter.

5.2

The essential conditions which must be fulfilled before the commencement of the
execution of any public work are:

i.

There must be .an act of sanction of an authority competent' to sanction; and

ii.

There must be an act of appropriation of funds for the purpose by an authority

competent to appropriate.
2.2287

5.3

See also paragraph 2.82.

A group of works which forms one project shall be considered as one work, and
the necessity for obtaining sanction of competent authority to such a group of
works is not avoided by the fact that the cost of each particular work in the group
is within the powers of sanction of any authority subordinate thereto.
2.2288
2.2289

//Commencement of work in anticipation of detailed

estimates of the complete project.

5.4
a. In exceptional cases where it is desirable to commence work on a project which
has been administratively approved, and funded before the detailed estimate for
the whole project has been prepared, it is permissible for the authority competent
to give the final technical sanction to the project as a whole to accord sanction to
detailed estimates for component parts of the project, subject to the following
conditions:
i.

For each such work or component part there must be fully prepared detailed
estimate and, in the administrative approval as a whole, there must be a clear and
specific amount corresponding to the work or component part in question.

ii.

The amount of the detailed estimate must not exceed the amount included in the
administrative approval by more than 5 per cent.

iii.

The sanctioning authority must be satisfied, before according sanction, that the
amount of the technical sanction for the whole project is not likely to exceed the

amount of the administrative approval and that the work or component part in
question can be appropriately commenced without affecting or being affected by
any other part of the project, financially or otherwise.
2.2290
NoteThis rule does not apply to estimates for parts of
individual buildings unless the preliminary estimates for administrative
approval have been similarly prepared.
b. Divisional Officer shall ensure preparation of and Technical Sanction to detailed
estimates as soon as the work is administratively approved and funded. For this
purpose, the register of works administratively approved should be maintained
and entries made therein initiated by the Division al Officer.
5.5

To obviate delay in commencing work on a detailed estimate for Complete project

which has been prepared and submitted for technical sanction, but which requires
minor amendments in the design or estimate, the sanctioning authority should
adopt one or other of the following courses:

i.

Amend the design or estimate in his own office and sanction it; or

ii.

Sanction the parts of the estimate which are approved subject to conditions (ii)
and (iii) specified in paragraph 5.4, and call for amended detailed estimates, for
the other portions of the project.

5.6

In communicating the sanctions to parts of projects accorded under the provisions

of paragraphs 5.4 and 5.5, the sanctioning authority should also intimate to the
Audit Officer the amount administratively approved for the whole project.

2.2291
2.2292
5.7

///Commencement of works in anticipation of the orders

on the public works budget.

Pending receipt of intimation of the budget grant for the year, disbursing officers in
the Buildings and Roads Department are authorised to under take work and incur
expenditure subject to the following limits:
I. All original works in progress at the end of the previous financial year may be
continued.
II.All original works for which an appropriation was made under proper authority
in the budget estimate of the past year, but which may not have been begun in
that year, may be commenced in the new year; the expenditure on account of any
such work, in anticipation of orders on the budget estimate, not being allowed to
exceed the amount of the previous year's appropriation or the amount entered in
the budget estimate of the current year, whichever is less.
III.
Expenditure may be incurred on annual repairs to the extent of the
previous year's allotment under each of the budget sub-heads, provided that it
does not exceed that entered in the budget estimate of the current year.
IV.
Expenditure may be incurred under 'Pay of Officers' and 'Pay of
Establishment' according to the scales sanctioned and provided for by the vote of
the Parliament in the current year; also for casual temporary establishment at the
average monthly rate of the current year.
V.Expenditure on travelling allowance contingencies and tools and plant may be
incurred at the average monthly rate of the previous year.

2.2293
NoteAs a matter of course all expenditure incurred
under those rules in anticipation of sanction to the annual budget
estimates must be treated as a charge against the grants eventually
made.
2.2294
2.2295
2.2296
2.2297

BPOWERS OF GOVERNMENT IN THE ADMINISTRATIVE

DEPARTMENT.
2.2298

/Administrative approval

a. Residential Buildings
5.8

Government in the Administrative Department concerned may accord

administrative approval to expenditure on minor works in connection with the
construction purchase or conversion of buildings required as residences for
officers connected with the administration of the province (excluding residences
for the Governor and those required for Central Departments) in accordance with
the principles set forth in paragraph 3'28 of this code and subject to the following
conditions :-
a. that the standard rent as calculated under rule 5.23 of Annexure I to Chapter III of
this Code does not exceed 10 1/2 per cent of the average emolu ments of the
class of Government Servant required to occupy the building;
b. that assent of the Finance Department is not presumed to any such expenditure
which is not likely to give an adequate return on capital cost by reason of either no
rent being charged or the rent to be charged being less than that recoverable
under the rules in Annexure I to Chapter III of this code; and
c. that the building is assigned to the holder of a specified post who is bound by the
terms to live therein.
1. Administrative Approval to cases of expenditure in respect of estimates classified
as Major Works will be accorded by Government in the administrative Department
concerned only with the prior concurrence of the Finance Department which will
require that conditions specified above are fulfilled. The scale of accommodation
appropriate to the status of the prospective occupant may be prescribed by
Government in accordance with any standard designs suitable for the various
classes and grades of Government Officers.
2. Applications for administrative approval for expenditure on additions and
alteration to existing residential buildings should be submitted by the Head of
Department concerned, giving reason why the proposals are brought forward to
Government in the Irrigation Communication and Works Department which is the
Administrative Department for purposes of according administrative approvals in
such cases. The above rule, however, does not apply to the Forest Department, in
the case of which applications for administrative approval should be submitted to
the Administrative Department concerned.
3. Expenditure on a residential building should, by strict economy of design, be, as
far as possible confined to such a. figure that the rent as calculated under the
Rule in Annexure A to Chapter Ill of this Code shall fall within 10 per cent, in the

case of major works and 12 1/2 per cent, in the case of Minor Works of average
emoluments of the class of Government Servants who will usually occupy the
building, calculated with reference to the revised scales of pay, since any outlay in
excess of that limit involved loss to Government.
4. In the case of an official residence except that of inferior whether newly
constructed, purchased or hired, punches with their fittings (see paragraph 3.4)
may be supplied, if asked for, in all rooms, which are ordinarily used by
occupants, such as office, drawing, dining, dressing and bed rooms, studies and,
Boudoirs and maintained by the Government. All other punches such as in the
compounds, etc., and fittings, should he provided and maintained by the tenant.
5.
a. The Government does not undertake to maintain gardens attached to
Government residential buildings (including leased buildings) other than those
occupied by the Governor, but the cost of planting shade trees, and of
transplanting soil in such port ion of the compound as is meant for a garden, can
be debited to public funds as capital expenditure on the property. Superintending
Engineers and Divisional Officers when preparing estimates for the construction
of such buildings should see that the items enumerated below, or as many of
them as are considered necessary, are provided for in them:
i.

Levelling ground,

ii.

constructing-approach roads and culverts,

iii.

planting shade trees and hedges,

iv.

transplanting soil.

v.

sinking a well,

vi.

constructing irrigation channels, and

vii.

erecting boundary pillars.

b.
Item (/) includes terracing where necessary, and preparing ground for
sowing grass, planting shrubs, etc., but the actual sowing and planting should be
done by the tenant.
c.
The cost of items (/), (///), (iv) and (vi) should not exceed Rs. 100 (one
hundred) per acre of land included in the compound.
d.
In the event, however, if no one being either in occupation of a residence or
responsible for the rent, or if the officer responsible for the rent has received
permission to reside elsewhere and the residence is unoccupied the pay of a
suitable, establishment, not exceeding one mali or one coolie, may, with the
special sanction of Government in the Irrigation Communication and Works
Department, be charged to the annual repair estimate of the building.
6.
The provision of fowl-houses and sheds or shelters of any kind for cows,
sheep, poultry, etc,, at .the expense of Government is not ordinarily admissible,
.-but these restrictions do not apply to buildings acquired in Murree for the
accommodation of the West Pakistan Government officials, provided the full rent
on the outlay involved is recovered from the tenant.
2.2299

Note The provision of sub-paragraphs (2), (4), (6),

(b) (c) and (d) and 6 above do not apply to the residences of the
Governor.
5.9

Government may, at its' discretion, sanction the provision and maintenance of

tennis courts at the official residences of Commissioners and other high officials
who have heavy obligations in the way of entertainment, as also for any other
official residence for which tennis courts are considered necessary, provided
that the authorised limit of the capital cost of the residence admits of the further
expenditure involved, and that the rent is increased so as to cover both interests
on the capital outlay incurred, and average actual maintenance charges for the
past three years.

2.2300
The charges which may be admitted in
provision and maintenance of tennis courts are:

connection with the

2.2301

A In regard to courts in the plains:

2.2302

(1) Construction of the Court and of retaining walls where necessary;

2.2303 (2) Surfacing of the court- with bajri,

construction.
2.2304

B In regard of courts in the hills:

2.2305

(1) and (2) as in section A above;

grass, cement, etc., at the time of

2.2306 (3) provision and erection of posts and wire-netting for the purpose of
enclosing the court and of permanently fixed posts for suspending lawn tennis
nets;
2.2307 (4) provision and erection of fixtures and appurtenance for hanging
screens; and
2.2308

(5) maintenance of items (:}) and (4) only.

2.2309
The cost of providing and renewing tennis nets, the marking of
courts the provisions of screens, the maintenance of the surface of the courts and also
the maintenance of items (3) and (4) in section B above, in so far as they relate to the
court in tie plains, should, on no account, be admitted as a charge against, the
Government. (See 3 24 of the Code).
2.2310
Note---For the purpose of these rules, the maintenance
charges shall be revised after every three years.
b.
5.10

Other Public Works

Government in the Irrigation Communication and Works Department and other

Administrative Departments may approve administratively expenditure on public
works for their own departments other than residential buildings up to the limits
and authorities detailed in annexure B to Chapter II.

2.2311// Technical sanction

a.
5.11

General

In the case of works financed partly by Government and partly by contributions,

the application of the limits given in paragraphs 5-12 to 5-22 shall be determined
by the following considerations:

I. If the work is undertaken by and on the responsibility of Government, i.e., if

Government is to be the eventual owner of the work, the limits apply only to that
share of the cost which is met by Government.
II. If the work is undertaken on the responsibility of a local body, i.e., if the local
body is to be the eventual owner of the work, the financial assistance given by
Government is treated as a grant-iii-aid. If the local body entrusts the execution of
the work to the Buildings and Roads Department in accordance with the rules for
deposit works, that department or any other subordinate authority to whom such
powers may be delegated, will be responsible for the technical sanction to the
estimate and the provisions of paragraphs 2.103 and 2.105 will apply.
b.

Original works

5.12

Government in the Irrigation Communication and Works Department has full

powers to accord technical sanction of detailed plans and estimates for projects
and other original works, (other than Central), provided the requisite
administrative approval as required by para. 5'8 to 5-10 and para. (7) of
paragraph 3.26 has been previously accorded by competent authority (vide
Annexure B to Chapter II of this Code) and the amount of estimate does not
exceed the figure of administrative approval beyond the permissible limits.

5.13

Buildings and Roads Department Officers in West Pakistan have the same
powers to accord technical sanction in respect of central civil works (including
post and Telegraph works) as may be delegated to them for Provincial works.

5.14

The powers of Government in the Irrigation Communication and Works

Department to sanction estimates for military works are governed by the orders
issued by the Central Government.

5.15

The powers of Government in the Irrigation Communication and Works

Department as regards technical sanction to Famine Relief works are the same as
for other Provincial Civil Works.
d.

5.16

In the case of renewals and replacements of civil works, the powers of

Government in the Irrigation Communication and Works Department are the
same as for original works under paragraph 5.12.
f.

5.17

Renewals and replacements.

Maintenance and repairs

Government in the Irrigation Communication and Works Department is

competent to deal finally with all estimates for bonafide maintenance and repairs
including special repairs.
f.

Supplementary and revised estimates

5.18

Government in the Irrigation Communication and Works Department is

empowered to sanction supplementary and revised estimates, provided the
amount of the revised estimate and, in the case of supplementary estimates, the
amount of the supplementary estimate when added to that of the original
estimate, does not exceed the amount of administrative approval for the project,
beyond the permissible limit of 5 per cent,vide paragraph 2.7 and 5.21.

5.19

No excess over a revised estimate sanctioned by Government in the Irrigation

Communication and Works Department can be sanctioned without the

concurrence of the Finance Department.
5.20

In cases where a substantial section of a project originally sanctioned by

Government has been abandoned the aggregate assumed cost of the works
included in that section should be excluded from the total sanctioned estimate
before determining the amount of additional charge of the excess over the
estimate. (See paragraph 2.83).

5.21

Government in the Irrigation Communication and Works Department is

empowered to sanction an estimate technically, if the technical sanction
exceeds the amount of the financial sanction by a sum not exceeding 5 per
cent (See also paragraph 2.110).

5.22

Government in the Irrigation Communication and Works Department is

competent to sanction expenditure in any one year on the maintenance,
Improvement, etc, of the residences of the Governor up to the limits and subject
to the conditions laid down in paragraph 3.26 of this Code.
2.2312

IIIStores

5.23

Government in the Irrigation, Communication and Works Department has full

powers to purchase stores in accordance with the stores purchase rules issued
by the West' Pakistan Government,vide Appendix V.

5.24

The powers of Government in the Irrigation, Communication and Works

Department in regard to the purchase of livestock arid to the purchase,'
manufacture and repair of articles included under minor head "Tools and Plant"
except the purchase of motor vehicles, are restricted to Rs. 40,000 in any one
case.

5.25

Government in the Irrigation, Communication and Works Department is

authorised to write off finally the irrecoverable value of stores lost by fraud or the
negligence of individuals or both causes up to a limit of Us. 5,000 in each case,
and to write off losses of stock due to depreciation as opposed to actual losses
up to Us. 25,000 as per item Cwrite offs under VI refunds remission and
suspension of revenue and write off in Appendix A to delegation of Powers in
Annexure B of Chapter II of this Code.
2.2313

5.26

IVRemission of Departmental charges

Government in the Irrigation, Communication and Works Department is

competent to waive recovery of departmental charges for Establishment and
Tolls and Plant on non-Government works executed in the Buildings and Roads
Department, provided the actual works outlay is less than Es. 1,000.
2.2314
NOTEThe Government of Pakistan having regard to
the established convention in regard to petty claims as between
different Governments, have decided that in the case of nonGovernment works estimated to cost less than Rs. 1,000 which have
been exempted from the levy of departmental charges by competent
authority the charge of 1 pur cent on account of audit and accounts
establishment need also not be levied.

2.2315

VMiscellaneous Powers

5.27

The miscellaneous powers exercised by Government in the Irrigation,

Communication and Works Department are detailed in annexure A and B of
Chapter II of this Code.

5.28

Powers of the Chief Engineer, Regional Engineer Officer, Superintending

Engineers Divisional and Sub-Divisional Officers in the matter of according
financial and other sanctions are given in Annexure A and B to Chapter II of this
Code.

2.2316
In addition to the above, the Chief Engineer, Regional Engineer,
Superintending Engineers, and the Divisional Officers exercise the following powers
also:
2.2317
Chief Engineers, and Regional EngineerTo authorise the
undertaking of deposit works without limit, subject to rules in paragraphs 2.103 to 2.106.
5.29

Superintending Engineers(1) To sanction necessary alterations in the

constructive details of works during their executions, provided that such
alterations do not cause an increase of charge beyond the limit of their powers to
deal finally with excesses over estimate,as laid down in powers delegated for
technical sanction in Annexure A and B to Chapter II of this Code.
2.
To sanction deposit works up to Rs. 50,000, provided the rules in
paragraphs 2.103 to 2.106 are strictly observed:
3.
To sanction emergent repairs or other works to any reasonable and
necessary amount in case of imminent danger to the structure.
4.
To pass indents on other Departments for articles required for sanctioned
works and to forward indents for Foreign stores direct to the Director of Industries.
5.
To permit alteration in declared date of birth due to clerical errors, as laid
down in annexure A and B to this Chapter.

2.2318
Divisional Officers(1) To sanction trifling alterations in the
constructive details of work during their execution in case of necessity, reporting
as a general rule, his action to the Superintending Engineer.
2.
To undertake deposit works up to the following limits; subject to the rules
laid down in paragraphs, 2.103 to 2.106:
2.2319

Selected Officers ........................... 5,000.

2.2320

Non-selected Officers ..................... 1,000

3.
To purchase or manufacture stock sufficient to keep the stock of the
Division up the reserve limit or which may be required for use on any sanctioned
work (Paragraph 4.27).
4.
To submit to audit, bills of contingent charges of their Divisions, excluding
special contingencies up to a limit of Rs. 600 per month, bills exceeding Rs. 600
to be submitted to the Superintending Engineer, for sanction which will be
signified by that Officer countersigning the bill.
2.2321
2.2322
2.2323

ANNEXURE A

(REFERRED TO IN RULE 5.29 (5) OF BUILDINGS AND ROADS

DEPARTMENT CODE)
2.2324

Auditor-General's Directions for the preparation and submission of the

Annual Establishment Return

1.
The detailed statement of permanent non-gazetted establishment
commonly known as the Annual Establishment return, will be prepared in Form
A. It will show accurately the establishment as it exists on the 1st April.
2.2325
Note No return is required in respect of nonpensionable establishment.
2.
The particulars in respect of all members of the establishment holding
permanent posts, whether on duty or absent on foreign service leave or
deputation or in temporary posts elsewhere or under suspension or in transit to
another office, should be entered in the appropriate columns, with the exception of the following classes of Government servants:
a) Government servants for whom records of service are maintained in the
Audit Office;
b) Government servants for whom service books are not required to be
maintained.
3.
The return should show accurately the sanctioned scale of permanent
establishment and so will include every post, whether filled or not. lf a post be
vacant, the word "vacant" should be set against it in the column "Name of
incumbent". Posts sanctioned but not filled should be detailed at the foot of the
return.
4.
There should be a separate return for each permanent establishment
and not more than one establishment should be exhibited on a single page.
5.
The names should be entered in order of .sections of the establishment.
There should be a separate total for each section and a grand total for the
whole establishment.
6.
a) In column 1 to general orders should be entered once only, any other
order should .be entered against every entry which it supports.
b) The date to be entered in column 2 is this date from which the Government servant has held the post continuously in an officiating, provisionally,
substantive or substantive capacity, as the case may be.
c) Personal pay should be shown on a separate line immediately below the
entry of pay in column 8, the orders of the competent authority sanctioning is
being quoted in column 1.
2.2326
If the pay entered in column 8 includes an increment allowed with
effect from the list April, the entry should be checked with the increment certificate
which would accompany the April, bill.
7.
When the pay of an establishment, or of an individual Government
servant, is met partly by Government and partly by local or other funds, the
whole pay should be shown in the return and the portion payable from each
source specified in a foot-note.

8.
The name of a Government servant officiating in a post and the amount
of additional pay for officiating drawn by him need not be shown unless the
additional pay for officiating counts for pension.
2.2327
In the case of an establishment on a time-scale of pay the names
of a Government Servants not belonging permanently to the cadre but officiating in
permanent posts or holding temporary posts should be included with an indication of
the nature of the vacancies they fill.
2.2328
If the officiating incumbent holds a permanent post on another
establishment, the fact should be stated and the entry should be supported by a
certificate from the head of that other establishment.
9.
If a Government servant on the establishment has attained the age of
compulsory retirement, the number and date of the orders of the competent
authority permitting his retention in service should be quoted in a not at the foot
of the return. The period for which retention has been authorised or for which
leave beyond the age of compulsory retirement has been granted should also
be mentioned. H no orders for his retention have been received the number
and date of the application for sanction to his retention should be noted.
10.
A statement in Form B should be appended to the return, showing with
relevant particulars, the names which did not appear in the return of the
previous year and those which appeared in the return of the previous year but
are now omitted, as well as the names of Government servant s who were on
leave or under suspension during the previous year.
2.2329
If a Government servant was transferred more than once in the
preceding year, the name of each office and post in which he was employed during
the year should be mentioned with dates in column 2 odd the statement.
11.
As the return will be the Chief authority by which pension claims will be
tested later, both the statements (Form A and B) should after completion he
checked carefully with the service books and a certificate of this check should
be endorsed on each.
12.
In the case of establishments borne on a provincial or amalgamated
cadre separate returns should he furnished to the Controlling Officer, who
should consolidate (hem into one return. The certificate of comparison with
service books on the consolidated return should be as follows:
13.
The return should be transmitted to the Accountant-General as curly a
possible, after 1st April and in any case, not later than 15th May.
2.2330
NoteIn the case of establishments on time-scales of
pay the Accountant-general may require the submission of the
return in duplicate.
14.
These directions apply in respect of local funds, establishments the
claims to pension for which are submitted to the Accountant-General for
verification of service and report.

2.2331
2.2332

FORM A

2.2333 DETAILED STATEMENT OR THE PERMANENT ESTABLISHMENT OF THE . . . . AS IT STOOD ON 1st APRIL 19
--2.2334

2.2335
2.2337
2
1
2.2354
2.2356
Date
Order of
of
competen
appointment
t authority
of
present
orating
incumbent to
the post
post
with
indication of
2.2355
nature
of
appointment
(e.g.,
2.2374
2.2376

2.2339
2.2341
3
4
2.2358
2.2360
Name of Date of insection
cu
and post
mb
ent'
2.2359
s
birt
h
by
Chri
2.2378
2.2380

2.2343
5
2.2362
Serial
n
u
m
b
er
s
of
p
2.2382

2.2345 2.2347 2.2348

6
7
8
2.2364 2.2366 2.2368
Name Pay of Pay of
o
p
pr
f
o
ei
s
s
n
t
e
c 2.2367
nt
u
in
m
c
b
u
2.2384 2.2386 2.2388

2.2350 2.2352
9
10
2.2370 2.2372
Date of REMARKS
l
(incl
a
udin
s
g
t
note
i
of
n
effici
c
ency
r
bar
2.2390 2.2392

2.2375

2.2379

2.2383

2.2385 2.2387 2.2389

2.2391 2.2393

2.2394

2.2377

2.2381

Compared with service books and found correct.

2.2395
2.2396

Signature of the Head of Office

2.2397
2.2398
2.2399

STATEMENT OF NAMES, LEAVE, ETC

2.2400
2.2402
2
2.2404
3
1
2.2412
2.2414
From what 2.2418
N
New
office and on what
ames
nam
date transferred or
which
es
(in the case of new
were in
entrants) with what
Form A
2.2413
bill the health and
of
the
age
certificates
previou
were furnished
s year
but are
2.2415
now
2.2416
omitted
2.2427

2.2429

FORME B

2.2419
2.2430

2.2428

2.2408
5 2.2410
2.2406
6
4
2.2409
2.2422
Fr 2.2424
N 2.2425
De
om what date
ames
scription
ceased to be
of
and
borne on the
Govern
period of
establishment
ment
leave or
and why
servant
suspensio
s who
n
(from
2.2423
were
and
to
on
what date
leave
whether it
or
has been
under
expressly
2.2434
2.2431
2.2436
2.2435
2.2432
2.2433

2.2437

Compared with service books and found correct.

2.2438
2.2439

Signature of the Head of Office

2.2440

2.2441

ANNEXURE B

(REFERRED TO IN RULE 5.20 (5) OF BUILDINGS AND ROADS DEPARTMENT CODE)

1.
In regard to the date of birth a declaration of age made at the time of, or for the purpose of,
entry into Government service shall, as against the Government servant in question, be deemed
to be conclusive unless he applies for correction of his age us recorded within two years from the
date of his entry into Government service. Government, however, reserves the right to make a
correction in the recorded age of a, Government servant at any time against the interests of that
Government servant when it is satisfied that the age recorded in his service book or in the History
of Services of a gazetted Government servant is incorrect and has betn incorrectly recorded with
the object that the Government servant may derive some unfair advantage therefrom.
2.
The orders in this annexure have effect from 4th July 1928. With regard to persons in
Government service on that date one year from that date was allowed within which they could
apply for correction of their recorded date of birth.
3.
When a Government servant, within the period allowed, makes an application for the
correction of his date of birth as recorded, a special enquiry should be held to ascertain his correct
age and reference should be made to all available sources of information, such as certified copies
of entries in the municipal birth register, university or school age certificates, janam parties or
horoscopes. It should, however, be remembered that it is entirely discretionary on the part of the
sanctioning authority to refuse or grant such applications and no alteration should be allowed
unless it has satisfactorily been proved that the date of birth as originally given by the applicant
was a bonafide mistake and that he has derived no unfair advantage therefrom.
4.
The result of every such enquiry should, in the case of non-gazetted servants, be briefly
stated in their service books and if a correction is sanctioned the fact should be reported to the
Accountant-General.
2.2442

2.2443

APPENDIX I

2.2444
Classes of deeds, contracts and other instruments and the officers
authorized to execute them for and on behalf of the Governor of the West
Pakistan.
1.
Instruments relating to the
purchase, supply and conveyance
or carriage of materials, machinery
and stores.
2.
Instruments relating to the
execution of works of all kinds connected with buildings bridges,
roads, tanks, reservoirs, embankments and protection works;
instruments
relating
to
the
construction of waterworks, boreholes sewage and drainage works
and the creating and installation of
machinery.

2.2445
By
Chief
Engineers,
Regional
Engineer
Officers,
Superintending
Engineers,
Executive
Engineers
of
the
Buildings and Roads Department
and (if the value does not exceed
Ra. 5,000) by Assistant Engineers,
Executive Engineers, and SubDivisional Officers of the Buildings
and Roads Department.
2.2446
2.2447
2.2448

3.
Bonds of auctioneers and
security
bonds for the duo performance
arid completion of works.

2.2449

4.
Security bonds for the due
performance of their duties by
Government servants whom the
officers specified have the power
to appoint.

2.2452
By
Chief
Engineers,
Regional
Engineers
Officers,
Superintending
Engineers,
Executive
Engineers
of
the
Buildings and Roads Department.

5.
Leases for grazing cattle on
roadsides for the cultivation of land
under
sewage
farms;
and
instruments relating to the sale of
grass, trees or other produce on
roadside or in plantations, sewage
farms and vacant plots.

2.2453

6.
Leases of houses land or
other
immovable
property,
provided that the rent reserved
does not exceed Us. 5,000 a
month. This includes leases of
private
buildings
leased
for
Government purposes.

2.2457
By
Chief
Engineers,
Regional Engineer Officers, Superintending Engineers and Executive Engineers.

7.
Instruments connected with
the reconveyance of property given
as security.

2.2461

2.2450
2.2451

2.2454
By Chief Engineer, Regional
Engineer
Officers,
Superintending
Engineers and Divisional Officers.
2.2455
2.2456

2.2458
2.2459
2.2460
2.2462

By Executive Engineers.

8.
Agreements relating to the
loan
of
tools and plant to contractors and
others.
9.
Contracts and
other
instruments
relating to the house-building
advances.
10.
Agreements relating to the
sale of water from Government
water-supply schemes.

2.2463
By the authorities competent
to grant the advances,
2.2464
2.2465
By
Chief
Regional
Engineer
Superintending
Executive Engineers.

Engineers,
Officers,
Engineers,

2.2466
2.2467
2.2468

11.
Instruments connected with
the collection of tools at bridges or
ferries or other means of communication provided by Government.

2.2469
By Officer competent
appoint
the establishment concerned.

12.
Appointment
letters
of
agreements with establishment
other than gazetted officers.

2.2471
By
the
Government,
Communications,
Department.

13.
Deeds
contracts
and
instruments not mentioned above.

to

2.2470
Secretary
to
Irrigation,
works

2.2472
NoteThe entries in the above list do not confer on the
officers mentioned power to conclude any class of contract or
agreement but merely power to sign the document in which the
contract or agreement it embodied and so make it binding on
Government, after sanction has been given to the proposal by the
competent authorities. It is essential that before Signing any
document the executing officer as laid down in the list should make
certain that power has been delegated to him to sanction the
proposed agreement or contractor or, if power has not been so
delegated to him, that sanction has been given by the proper
authority.

2.2473

APPENDIX II

2.2474 (Referred to in paragraph 1.133)

2.2475STATEMENT SHOWING THE MINIMUM PERIOD FOR WHICH

OFFICIAL RECORDS IN THE BUILDINGS AND ROADS DEPARTMENT
SHOULD BE PRESERVED
2.2476
No. of Forms

2.2478 MINIMUM PERIOD IN YEAR FOR

PRESERVATION
2.2477 Description
2.2482 Original
or foil

2.2483 Copy or copy

foil

2.2479 Remarks

2.2487 3

2.2488 4

2.2489 5

2.2492 Permane
ntly

2.2493 Permanently

2.2494

2.2497

2.2498

2.2499

2.2501 2

2.2502 4

2.2503

2.2505 Permane
ntly

2.2506 3

2.2507

2.2508 Receipt for

payments to
Government
.

2.2509 . .

2.2510 3

2.2511

2.2512 Treasury
remittance
book.

2.2513 3

2.2514 . .

2.2515

2.2516 Cash
balance report

2.2517 3

2.2518 3

2.2519

2.2520 P.W.
Cheque
(counter
foils).

2.2521 . .

2.2522 5

2.2523

2.2524 Indents for

invoice for
stores.

2.2525 10

2.2526 5

2.2527

2.2528 Register of
stocks
Receipts,
Issue.

2.2529 5

2.2530 5

2.2531 Provided the

stock returns have been
prepared, duly audited
by the Audit Office and

2.2485
1

2.2486 2

2.2490
2.2491
2.2495

1.
2.

3.

4.

5.
6.

7.

8.

2.2496 PUBLIC
WORKS
ACCOUNTS
FORMS

2.2500 Cash Book

2.2504 Imprest
Cash
Account.

9.

10.

11.

12.

13.

14.

15.

16.

17.

18.

19.

20.

21.

2.2532 Abstract of
stock
receipts.

2.2533 5

2.2534 . .

2.2536 Abstract of
stock
issues.

2.2537 5

2.2538 . .

2.2540 Half-yearly
balance
return of
stock.

2.2541 5

2.2542 5

2.2544 Half-yearly
register of
stock.

2.2545 5

2.2546 . .

2.2548 Account of
receipts of
Tools and
Plant.

2.2549 5

2.2550 5

2.2552 Account of
Issues of
Tools and
Plant.

2.2553 5

2.2554 5

2.2556 Register of
Tools and
Plant.

2.2557 5

2.2558 . .

2.2560

2.2561 5

2.2562 5

2.2564 Road Metal

rate Book.

2.2565 10

2.2566 . .

2.2568 Survey
report of
stores.

2.2569 . .

2.2570 5

2.2572 Sale
Account

2.2573 . .

2.2574 5

2.2576 Master Roll

2.2577 10

2.2578 . .

2.2580 Casual
Labour Roll

2.2581 10

2.2582 . .

all audit objections

concerning them be
removed

2.2551 Provide

the
yearly Tools and Plant
returns
have
been
prepared duty audited
by the Audit Office and
all
audit
objections
concerning
them
removed.

2.2563
The
period to count from
the last day of the
year of the closing of
the construction of
repairs of the road
concerned.
2.2567

2.2571

2.2575

2.2579

2.2583

22.

2.2588

23.

24.

25.

26.

27.

28.

29.

2.2584 Measureme
nt Book

2.2585 15

2.2586
The
period of 15
years fixed for the
preservation of
Measurement
Books counts
from the date of
last entry. Provided till entries in
the Measurement
Book have been
duly crossed after
payment, by cash
or by cheque or
by adjustment.

2.2587

2.2589 Standard
Measureme
nt Book.

2.2590 . .

2.2591 . .

2.2592 These books are

preservation as long as
they
contain
measurements of any
work in existence.

2.2593 First and

final bill

2.2594 10

2.2595 5

2.2596 Or, when relating

to large projects, 5 years
after
closing
of
the
estimate, whichever is
later.

2.2597 Running
Account Bill
A.

2.2598 10

2.2599 5

2.2601 Running
Account Bill
B.

2.2602 10

2.2605 Running
Account Bill
C.

2.2606 10

2.2609 Running
Account Bill
(lump sum
Contracts)

2.2610 10

2.2613 Final Bill

(Lump sum
Contracts).

2.2614 10

2.2617 Hand
Receipts

2.2618 10

2.2600
2.2603 5
2.2604
2.2607 5
2.2608
2.2611 5
2.2612

2.2615 5
2.2616
2.2619 5

2.2620 Or, when relating

to large projects, 5 years
after
closing
of
the
estimate whichever is
later.

30.

31.

32.

33.

34.

35.

36.

37.

38.

39.

2.2621 Pay bill of

work
charged
establishme
nt

2.2622 30

2.2623 . .

2.2625 Indenture
for secured
advances.

2.2626 10

2.2627 . .

2.2629 Petty Works

Requisition
and Account

2.2630 10

2.2631 . .

2.2633 Works
Abstract A.
For major
works.

2.2634 10

2.2635 . .

2.2637 Works
Abstract B.
For major
works.

2.2638 10

2.2639 . .

2.2641 Detailed
statement of
materials
compared
with
estimated
requirement
s.

2.2642 10

2.2645 Out turn

statement of
manufacture
.

2.2646 10

2.2649 Report of
value and
verification
of unused
materials.

2.2650 10

2.2653 Register of
clearance of
suspense
account
Materials.

2.2654 10

2.2657 Work slip

(copy)

2.2658 . .

2.2624

2.2628 Stereo
Building
and Roads No. 5 or, when
relating to large projects 5
years after closing of the
estimate, whichever is
later.
2.2632
2.2636 Or, when relating
to large projects, 5 years
after
closing
of
the
estimate which ever is
later.

2.2640 Ditto

2.2643 . .

2.2644 Ditto

2.2647 . .
2.2648 Ditto

2.2651 . .
2.2652 Ditto

2.2655 . .
2.2656

2.2659 3

2.2660 After closing of the

accounts
of
works
concerned.

40.

2.2661 Register of
Works A for
major
works.

2.2662 10

2.2663 . .

2.2664 After closing of the

estimate
expenditure
relating to any part of
which is recorded there,
in.
2.2665 Note--- In the case
of Buildings and Roads
Department
record
of
detail
of
expenditure
incurred, ---vide Chief
Engineer, Buildings and
Roads Department, should
be kept before destruction.

41.

2.2666 Register of
Works B
For minor
works

2.2667 10

2.2668 . .

2.2669 After cloning of

estimate expenditure relating to
any part of which
is recorded there
in.
2.2670 Note--- In the case
of Buildings and
Roads
Department record
of detail of
expenditure
incurred, ---vide
Chief Engineer.
Buildings and
Roads
Department
should be kept
before destruction.

42.

43.
44.

45.

46.

Reg
ister of
Manufacture
.

2.2672 10

2.2675 Contractors
Ledger

2.2676 10

2.2677 . .

2.2679 Detailed
completion
report.

2.2680 . .

2.2681 5

2.2683 Completion
statement of
works and
repairs

2.2684 . .

2.2687 Registers of
Revenue
realized
refund of
revenue and
receipts and

2.2688 5

2.2671

2.2673 . .
2.2674

2.2678

2.2682
2.2685 5
2.2686

2.2689 . .

2.2690

recoveries
on Capital
Account.
48.

49.

50.

51.

52.

53.

54.

55.

57.

59.

60.

2.2691 Statement
of rents
recoverable
in each of
by
deduction
from pay
bills

2.2692 . .

2.2693 5

2.2695 Register of
rents of
buildings
and lands.

2.2696 10

2.2699 Consolidate
d treasury
receipts.

2.2700 . .

2.2701 . .

2.2703 Schedule of
monthly
settlement
with
treasuries

2.2704 . .

2.2705 5

2.2707 Register of
cheque
receipt
book.

2.2708 5

2.2709 . .

2.2711 Transfer
entry order

2.2712 . .

2.2713 5

2.2715 Transfer
entry book

2.2716 . .

2.2717 5

2.2719 Advice of
transfer
debit

2.2720 5

2.2721 5

2.2694 Provided none of

the
balances
are
outstanding on date of
destruction.

2.2697 . .
2.2698

2.2702 Divisional record

is Remittance Book.

2.2706

2.2710 After
date
of
record of last completed
copy foil entered in the
register.
2.2714

2.2718

2.2722

2.2723 Credit

2.2724 . .

2.2725 5

2.2727 Acceptance
of transfer
For Debit

2.2728 . .

2.2729 5

2.2731 Credit

2.2732 5

2.2733 5

2.2735 Register of
transfers
waited.

2.2736 5

2.2737 . .

2.2739 Register to

2.2740 5

2.2730

2.2738
2.2741 . .

2.2742

sanctions to
fixed
charges.
61.

62.

63.

64.

65.

65.

67.

68.
69.

70.

71.

2.2743 Register of
miscellaneo
us
sanctions.

2.2744 5

2.2745 . .

2.2747 Register of
Divisional
Accountant
s Audit
objections

2.2748 5

2.2751 Schedule
docket

2.2752 5

2.2753 . .

2.2755 Schedule
docket for
percentage
recoveries.

2.2756 . .

2.2757 5

2.2759 Schedule of
works
expenditure
(Office
Copy)

2.2760 . .

2.2763 Schedule of
deposit
works

2.2764 . .

2.2767 Suspense/D
eposit
Register.

2.2768 5

2.2769 . .

2.2770 Provided none of

the
balances
are
outstanding on date of
destruction.

2.2771 Schedule of
purchases

2.2772 . .

2.2773 . .

2.2774 Divisional record

is in suspense register.

2.2775 Schedule of
purchases
(Alternative
forms)

2.2776 . .

2.2777 . .

2.2779 Schedule of
Miscellaneo
us Public
Works
advances.

2.2780 . .

2.2783 Schedule of
London
Stores.

2.2784 . .

2.2746 From
completion

date

of

2.2749 . .
2.2750 Ditto

2.2754 Divisional record

is in works abstracts.

2.2758

2.2761 5
2.2762

2.2765 5
2.2766

2.2778 Ditto

2.2781 . .
2.2782 Ditto

2.2785 . .
2.2786 Ditto

72.

73.

74.

75.

76.

77.

78.

79.

80.

81.

82.

83.

2.2787 Schedule of
debits to
stock.

2.2788 . .

2.2789 5

2.2791 Stock
Account

2.2792 . .

2.2793 5

2.2795 Classified
abstract of
expenditure.

2.2796 . .

2.2797 5

2.2799 Schedule of
rents of
buildings
and lands.

2.2800 . .

2.2803 Schedule of
debts/
credits to
miscellaneo
us heads of
Accounts.

2.2804 . .

2.2807 Schedule of
debits/credit
s to
remittances.

2.2808 . .

2.2811 Schedule of
deposits

2.2812 . .

2.2813 . .

2.2815 Schedule of
deposits
(Alternative
form)

2.2816 . .

2.2817 . .

2.2819 Monthly
Account

2.2820 . .

2.2821 10

2.2823 Abstract
Book

2.2824 . .

2.2825 . .

2.2827 Extract from

Contractors
Ledger.

2.2828 . .

2.2829 . .

2.2831 List of
accounts
submitted to
audit.

2.2832 . .

2.2833 5

2.2790 Provided the stock

returns
have
been
prepared, duly audited by
the Audit Office and all
audit
objections
concerning
them
be
removed.
2.2794

2.2798
2.2801 . .
2.2802 Divisional record
in the register (from 49).
2.2805 5
2.2806

2.2809 5
2.2810

2.2814 Divisional record

in deposit registers.

2.2818 Ditto

2.2822
2.2826 The use of this
form is optional.
2.2830 Divisional record
is in Ledger (from 43).

2.2834

84.

85.

86.

87.

91.

92.

2.2835 Divisional
Officers
report of
scrutiny of
accounts.

2.2836 . .

2.2839 Register of
interest
bearing
securities.

2.2840 10

2.2841 . .

2.2843 Account of
interest
bearing
securities.

2.2844 . .

2.2845 . .

2.2847 Indent for

service

2.2848 3

2.2849 . .

2.2851 Annual
certificates
of balances.

2.2852 . .

2.2853 5

2.2855 Register of
measureme
nts books,
Part I for
ordinary
book.

2.2857 10

2.2856 II

2.2837 5
2.2838

2.2842 Counting from the

date of completion in all
respects.
2.2846 The
Divisional
record is in the register
(from 85)

2.2850

2.2854
2.2861 . .

2.2858
2.2859
2.2862 After completion of
the register.

2.2860 Permane
ntly

STANDARD
MEASUREM
ENT BOOKS.

93.

94.

95.

2.2863 List of
monthly Sub
Divisional
Accounts.

2.2864 5

2.2867 Detailed list

of A--- For
major works
abstracts
B----For
minor works
petty works
requisition
and
accounts.

2.2868 5

2.2871 Register of
miscellaneo
us
recoveries.

2.2872 5

2.2865 . .
2.2866

2.2869 . .

2.2870

2.2873 . .
2.2874

96.

97.

98.

2.2875 Memorandu
m of Review
of registers.

2.2876 . .

2.2877 . .

2.2879 Register of
destruction
of records.

2.2880 Permane
ntly

2.2881 . .

2.2883 Confidential
report on
the work
and conduct
of Divisional
Accountants
.

2.2884 Permane
ntly

2.2885 Permanently

2.2878 These memos. will

be
posted
to
the
respective registers.
2.2882

2.2886

2.2887
Note---The Audit Office has been consulted with regard
to the periods fixed for the reservation of accounts forms.
2.2888

2.2889
No. of Forms

2.2890 Descriptio
n

2.2898 1

2.2899 2

2.2891 MINIMUM PERIOD FIXED IN YEAR

FOR PRESERVATION
2.2895 Original or
foil

2.2896 Copy or copy

foil

2.2892 Remarks

2.2900 3

2.2901 4

2.2902 5

2.2903 ACCOUNTS FORMS PRESCRIBED BY THE WEST PAKISTAN GOVERNMENT AND OTHER
ACCOUNTS RECORDS.
2.2904

1.

2.2905

2.2906 Permanen
tly

2.2907 Perman
ently

2.2908

2.2910 . .

2.2911 35 years
in the case of
Government
servants
for
whom
no
establishment
returns
are
submitted and
service books
or service rolls
are maintained
and 6 years in
other case.

2.2912 Ster
eo A. G. No.
74 (b).

2.2915 20 Years

2.2916 . .

2.2917

2.2918 Statement of Income, Tax.

2.2919 . .

2.2920 2

2.2921

2.2922 Bill for Travelling Allowance.

2.2923 . .

2.2924 3

2.2925 Ster
eo A. G. No.
90 (for Nongazetted
officers).

2.2926 Contingent Bills

2.2927 . .

2.2928 5

2.2929 Ster
eo A. G. No.
80 for
Gazetted
Officers).
Stereo

for

2.2931 . .

2.2932 2

2.2933 Ster
eo A. G. No.
97 (b).

2.2934 Civil Officers bill for public

works.

2.2935 10

2.2936 5

2.2937

2.2938 Civil Officers application for

funds.

2.2939 2

2.2940 . .

2.2941

2.2909 Pay bills

2.2913 1
2.2914 Subsidiary Cash Book (Pay,
.A
Travelling Allowance, etc).
2.
3.

4.

5. .

6.

7.

2.2930 Application
reappropriation.

8.

9.

10.

11.
12.

14.
15.

16.

17.

18.

19.

20.

21.
22.

23.

24.

2.2942 Reports of expenditure on

contribution works.

2.2943 . .

2.2944 2

2.2945

2.2946 Register
appropriations.

and

2.2947 3

2.2948 . .

2.2949 B.
M. Form No.
26.

2.2950 Supplement to Sub Divisional

stock register.

2.2951 5

2.2952 . .

2.2953

2.2954 Divisional stock sub-ledger.

2.2955 5

2.2956 . .

2.2957

2.2958 Statement of payments made

in England.

2.2959 3

2.2960 . .

2.2961

2.2962 Treasury Pass Book

2.2963 3

2.2964 . .

2.2965

2.2966 Expenditure against budget

grants.

2.2967 . .

2.2968 5

2.2969 B.
M. Forms
No. 31 and
40.

2.2970 Schedule
Provident Fund

2.2971 . .

2.2972 5

2.2973

to

2.2975 5

2.2976 . .

2.2977

2.2978 Capital and Revenue account

of buildings.

2.2979 . .

2.2980 5

2.2981

2.2982 Abstract
charges.

2.2983 . .

2.2984 5

2.2985

2.2987 To be
destroyed when
documents are
destroyed,
provided they
contain no
standing orders,
etc.

2.2988 . .

2.2989

2.2974 Register
estimates.

of

sanction

of

of

General

sanctions

of

establishment

2.2986 Correspondence relating to

accounts documents.

2.2990 Budget files, Circle Offices.

2.2991 5

2.2992 . .

2.2993

2.2994 Budget
Offices.

2.2995 5

2.2996 . .

2.2997

2.2998 Rate lists

2.2999 Orders to
be passed by S.E.
in each case.

2.3000 . .

2.3001

2.3002 Counterfoils of work orders.

2.3003 7
years
from
date
of

2.3004 . .

2.3005 Ster
eo B., R.

files,

Divisional

return to office
completed
or
date of last claim
if subsequent.
25.
26.

27.

28.

29.
30.

31.

32.

33.

34.

35.

36.
37.

2.3006 Schedule of rates

2.3010 Working Statistics and
Administration Reports.

2.3007 20 Years

2.3008 . .

2.3009

2.3011 In
Divisional Offices
after 10 years. In
Circle Offices
copies should be
retained
permanently.

2.3012 . .

2.3013

2.3014 Correspondence relating to

disputed cases of contractors.

2.3015 7

2.3018 Register of service postage

stamps.

2.3019 3

2.3022 Account Book of Stationery.

2.3023 1

2.3026 Printed Budget Estimates of

Civil Works and Repairs (Provincial).

2.3027 1

2.3030 Account Book for receipt and

consumption of fuel wood, coal, etc.,
for office fires.

2.3031 2

2.3034 Sanctioned esti8mate and

connected correspondence for repairs
and carriage of Tools and Plant.

2.3035 5

2.3038 Sanctioned estimate and

connected correspondence for new
supply of Tools and Plant.

2.3039 5

2.3042 Account Book of dusters, file

baskets, water paper baskets dak
bags, etc.,

2.3043 . .

2.3046 Transfer
Accountants.

2.3047 3

report

of

No. 34.

2.3050 Invoice of English Stores.

2.3051 3

2.3054 Sanctioned estimate and

connected correspondence for- (i)

2.3055 10

2.3016 . .

2.3020 . .

2.3024 . .
2.3028 . .

2.3032 . .

2.3036 . .

2.3040 . .

2.3044 . .

2.3048 . .

2.3052 . .
2.3056 . .

2.3017

2.3021 B.
and R.
Stereo
No.---2.3025
2.3029

2.3033

2.3037

2.3041 B.
and R.
Stereo No.
33.
2.3045

2.3049

2.3053
2.3057

Annual repairs to buildings and roads;

2.3058

ii.

Special repairs to buildings

and roads, with plans if any;

2.3062

iii.

Minor works in connection

with buildings and Roads with
plans, if any.

2.3063

2.3068

w) Major works in connection

with buildings and roads,
with plans.

2.3060

2.3061

2.3064 In cases
involving
acquisition
of land to
be preserved for
ever and
in others
to be
destroyed
after 40

2.3066

2.3067

2.3070 For ever

2.3071

2.3072

2.3059 10

2.3069
38.
39.
40.

3 2.3074 Famine Accounts, Initial

8
Accounts.
3 2.3083 Famine Naib-Tehsil-dar's
9
Cash Book.
2.3093 Contract Agreements
4
0

2.3076 5

2.3078

2.3085 5

2.3087 5

2.3094 10

2.3095

2.3101 20

2.3103 2

2.3110 ---

2.3111 2

2.3092
41.
42.
43.

44.

4 2.3099 Works Books

1
4 2.3108 Last Pay Certificate
2
4 2.3116 Correspondence regarding
objectionable items state3
ment.
4 2.3124 Credit notes
4 2.3125

2.3118 3

2.3126 5

2.3123
45.

4 2.3132 Buildings and Roads

5
Department Rest-House
Visitor's Book (Stereo B. and
2.3131
R. Form No. 88).

2.3133 5

2.3080
2.3090
2.3096 B.
and
R.
Ster
eo
No.
2.3105
2.3113

2.3119 ---

2.3121

2.3120

2.3122

2.3127 --2.3128
2.3134 ---

2.3129 From
the
date
of
Last
2.3135 The
perio
d
of
three
year
s is
to be
coun
ted

46.

4 2.3138 Daily Reports

6

2.3139 5.

2.3141 ---

47.

4 2.3145 Register of unpaid Wages.

7
2.3146

2.3147 5

2.3149 ---

2.3148

from
the
date
of
com

2.3151

APPENDIX II

2.3152
No. of Items

2.3154 Minimum Period Fixed In

Years For Preservation
2.3153 Description

2.3161
1

2.3163 2

2.3171

2.3158 Original
or foil

2.3159 Copy or
copy foil

2.3165 3

2.3167 4

2.3155 REMA
RKS

2.3169 5

2.3172 May be retained longer at the direction of the Head of Office.

2.3173 GENERAL FORMS PRESCRIBED BY THE WEST PAKISTAN GOVERNMENT AND
OTHER RECORDS OF A GENERAL NATURE.

2.3174 2.3175

2.3176 Permane 2.3177 Permanen

ntly
tly

2.3178

1.

2.3179 Civil List

2.3180 1

2.3181 ---

2.3182

2.

2.3183 Station Dak Book

2.3184 1

2.3185 ---

2.3186 U.F
No.

3.

2.3187 Daily Weather Reports

2.3188 1

2.3189 ---

2.3190

4.

2.3191 Journal of the occupation and duties

of officers

2.3192 2

2.3193 ---

2.3194

5.

2.3195 Annual indents for estimates of

English stores.

2.3196 2

2.3197 ---

2.3198

2.3199 Divisional Officers indent for printed

for printed form of accounts.

2.3200 2

2.3201 ---

2.3202 A.G.O.
F. 149
Routi
ne.
2.3206 Sterio
B. and
R. No.
4.

6.

7.

2.3203 Application for sanction to purchase

European stores in Pakistan.

2.3204 3

2.3205 ---

8.

2.3207 Memo. Of work done and material

supplied.

2.3208 5

2.3209 ---

9.

2.3211 Stock book of manual and general

forms.

2.3212 3

2.3213 ---

2.3210

10.

2.3215 Buildings and Roads Department

Code.

11.

2.3219 Circular files of Superintending

Engineer.

12.

2.3223 Circular files of the West Pakistan

and he Central Government, Chief
Engineer, Buildings and Roads
Department, Director, Audit and
Accounts (Works) West Pakistan
and other Provincial Government.
2.3224

13.

2.3230 All records relating to claims of

service such as Personal Files,
Service Books, Qualification
Reports, Personal Registers,
Recommendation Rolls, Character
Sheets, etc., of gazetted and nongazetted, permanent and temporary
establishment
a) who have retired permanently, or
on completion of thirty years
service or on reaching the age of
superannuation.
b) who have left service for any other
reason, voluntarily or compulsory.
c) who have died

2.3216 On new
edition
being
issued
one copy
each of
the old
editions
to be kept
for
reference
in Circle
and
Divisional
laboratori
es and
the
2.3220 20
2.3225 To be
retained
permanen
tly.

2.3217 ---

2.3221 ---

2.3228

2.3229

2.3226
2.3227
2.3231

2.3244

2.3232

2.3245

2.3233

2.3246

2.3234

2.3247

2.3235

2.3248

2.3236 10

2.3249 ---

2.3237

2.3250

2.3238

2.3251
2.3252
2.3253 --2.3254
2.3255
2.3256
2.3257 ---

2.3239 15
2.3240
2.3241
2.3242
2.3243 5

2.3258

14.

2.3259 Handbook of circulars and General

orders and Civil Service
Regulations and Financial Hand
Book.

15.

2.3263 Public Work Account Code Form

Books.

16.

2.3267 Buildings and Roads Department

classified list.
2.3268

2.3260 On new
edition
being
issued
one copy
each of
the old
editions
to be kept
for
reference
in Circle
and
Divisional
Libraries
and the
2.3264 Ditto.
2.3269 Copies
for personal use
to be destroy oil
when new
editions issues.

2.3261 ----

2.3262

2.3265 ----

2.3266

2.3271 ----

2.3272

2.3275 ----

2.3276

2.3270
17.
18.

2.3273 Army lists

2.3277Receipts and despatch registers
(Both official and unofficial).

2.3274

2.3279

2.3280 ----

2.3278
19.

2.3282 West Pakistan Government

Gazette.

2.3283 In
Divisions at the
Headquarter of
the Circle office 3
yours und in
other 20 years.

2.3281 Sterio
B. and
R. No.
22
and

2.3285 ----

2.3286

2.3284

20.

2.3287 List of Surplus stores.

2.3288 10

2.3289 ----

2.3290

21.

2.3291 Indent for special form.

2.3293 2

2.3294 ----

2.3295

2.3297 2

2.3298 ----

22.

2.3296 Indent for standard forms.

2.3299 Sterio
B. and
R. No.
69.

23.

2.3300 Correspondence and indents

English stationery.

2.3302 2

2.3303 ----

2.3304

24.

2.3305 Level and field books

2.3306 40

2.3307 ----

2.3308

25.

2.3309 Correspondence regarding indents

for rubber stamps.

26.

2.3314 Monthly lists of unanswered references.

2.3311 2

2.3312 ----

2.3316 7

2.3317 ----

2.3315

2.3313
2.3318 Sterio
B. and
R. No.
69.

27.

2.3319 Correspondence regarding hot

weather leave

2.3320 2

2.3321 ----

2.3322

28.

2.3323 Correspondence regarding hot

weather Establishment.

2.3324 2

2.3325 ----

2.3326

29.

2.3327 Correspondence regarding

promotion, recommendation roll of
permanent and temporary
establishment, etc.; Letters
forwarding and acknowledging
receipts of P.R. roll books, etc.

2.3328 2

2.3329 ----

2.3330

30.

2.3331 Reports of inspection of the SubDivisional Officer by the Divisional

Officer and correspondence relating
thereto.

2.3335 2.3336 Transfer papers of Divisional and

30-A
Sub- Divisional Officers
31.

2.3340 Reports of inspection of the

Divisional Office by the
Superintending Engineer and the
Director, Audit and Accounts (works)
West Pakistan and correspondence
relating thereto.

32.

2.3344 Quaterly postal Guide

33.

2.3348 Quaterly Telegraph Guide

34.

2.3352 Counterfoils of Telegraph

messages.

2.3332 5

2.3333 ----

2.3337 6

2.3338 ----

2.3334 Sterio
B. and
R. No.
11

2.3339

2.3343 Sterio
B. and
R. No.
61.

2.3341 5

2.3342 ----

2.3345

2.3346 ----

2.3347

2.3349

2.3350 ----

2.3351

2.3353 ----

2.3354 ----

2.3355

35.

2.3356 Classified List of State Railway Establishment and Distribution Return

of Establishment of all Railways,
Railway Deportments (Railway
Board).

2.3357 1

2.3358 ----

2.3359

36.

2.3360 Attendance Register

2.3362 1

2.3363 ----

2.3364

37.

2.3365 Government of Pakistan Gazette,

2.3367 1

2.3368 ----

2.3369

38.

2.3370 Counterfoils of passes of permission to occupy Buildings and Roads

Department Rest Houses.

39.

40.

2.3371
2.3375 Annual statement of inferior
pensionable servants in service on
1st April.
2.3380 Station correspondence book
between the Divisional Officers
and Sub-Divisional Officers.

2.3374 Sterio
B. and
R. No.
87.

2.3372 ----

2.3373 2

2.3377 ----

2.3378 ----

2.3379

2.3382 2

2.3383

2.3384

41.

2.3381
2.3385 Nil forms

2.3387 2

2.3388 ----

2.3389

42.

2.3390 Composition passes

2.3392 2

2.3393 ----

2.3394

43.

2.3395 Small size Note Books.

2.3397 3

2.3398 ----

2.3399

44.

2.3400 Director-General of Stores Rate

Lists, Classes A to G.

2.3402 3

2.3403 ----

2.3404

2.3406 3

2.3407 ----

2.3408

2.3410 3

2.3411 ----

2.3412 Sterio
B. and
R. No.
52

2.3415 3

2.3416 ----

2.3417 Ditto.

2.3419

2.3420 3

2.3421 ----

2.3422 Sterio
B. and
R. No.
3.

2.3423 Transfer, etc., orders

2.3425 3

2.3426 ----

2.3401
45.

2.3405 Annual Report of the Working of

District Boards.

46.

2.3409 Divisional Progress Reports.

47.

48.

49.

2.3413 Annual Report of the Working of

Public Health Administration in the
West Pakistan.
2.3414
2.3418 Registers of tenders received.

2.3424

2.3427

50.

2.3428 Divisional Officer's

acknowledgement of responsibility.

2.3431 ---

2.3432 5

2.3433

2.3429
51.

2.3434 Road Inspector's Note Book.

2.3436 3

2.3437 ----

2.3438

52.

2.3439 Annual Administration Report of the

Railways in Pakistan

2.3440 5

2.3441 ----

2.3442

53.

2.3443 Annual reports on working of the

Municipalities.

2.3444 5

2.3445 ----

2.3446

54.

2.3447 List of officers occupying public

buildings (copy).

2.3449 ---

2.3450 ----

2.3451

2.3456 ----

2.3457

2.3460 ----

2.3461

2.3466 ----

2.3467

2.3470 ----

2.3471

2.3473 Ditto

2.3474 ----

2.3475

2.3478 10

2.3479 ----

2.3480

2.3482 Not to be
destroyed.

2.3484

2.3485

2.3448
55.

2.3452 Correspondence regarding minor

works annual and petty repairs.
2.3453

2.3454 5 Latest
edition
only to
be
retained

56.

2.3458 Gazetteers

57.

2.3462 Printed List of periodical returns due 2.3464 5 Latest

to and from Divisional and Circle
edition
Officers
only to
be
2.3463
retained
2.3468 Punjab Famine Code
2.3469 Ditto

58.

59.

2.3472 Army Regulations

60.

2.3476 Official Report of the Legislative Assembly Debates and Indices

thereto.

61.

2.3481 Sounding Register of Bridges.

2.3459 Permane
ntly

62.

2.3486 Register of progress and instruction.

2.3487 5

2.3488 ----

2.3489 Provid
ed the
SubDivisi
onal
Office
r
certifi
es
that
no
claim
has
been
put
in
during
the
proce
eding

63.

2.3491 Register of land

2.3492 Permane
nt

2.3493 ----

2.3494

64.

2.3495 Register of incumbents.

2.3497 Permane
nt

2.3498 ----

2.3499

2.3503 ----

2.3504

2.3506 10 years

2.3507 ----

2.3508

2.3511 Permane
nt

2.3512 ----

2.3513

2.3514 Register of property other than

Government buildings owned by
2.3516 Permane
Government which can be leased or
nt
Iet.

2.3517 ----

2.3518

2.3496
65.

2.3500 Pass Book---Saving Book.

66.

2.3505 Register of requisitions

67.

2.3509 Register of Service Book.

2.3510

68.

2.3515

2.3501 To be
retained
so long
as the
security
pledged
to
Executiv
e
Engineer
is not refunded
to the
person
concerne
d,

69.

2.3519 Register of voucher slips.

2.3520

70.

2.3524 Register of quinqninal revision of

rents of residential buildings.

2.3521 5 years

2.3522 ----

2.3523

2.3526 20 years

2.3527 ----

2.3528

2.3530 20 years

2.3531 ----

2.3532

2.3535 5 years

2.3536 ----

2.3537

2.3525
71.

2.3529 Note Books

72.

2.3533 Check Measurement statements.

2.3534

2.3538
2.3539 Note Books containing unimportant date and not be recorded for more than a year, and
maybe destroyed at the end of this period after they have been carefully examined by, the Divisional
Officers.
2.3540 May be retained longer at the discretion of the Head Office.

2.3541
2.3542
2.3543

APPENDIX IV

(Referred To In Paragraph 2.101)

Sanitary Rules on Extensive Works

1. On recruitment, members of a labourer force, including Women and children

attached, should be vaccinated against smallpox and receive anti-typhoid
inoculation. Should cholera be present anywhere in the Province they should also
receive anti-cholera inoculation.
2.3544
Prior to engagement, inquiry should be made from individuals
regarding bowel diseases, particularly chronic dysentery. Any individual suffering
therefrom should be excluded from the force. Such individuals are uneconomic from a
labour point of view and are a danger to the force as a whole. So also are individuals
infected with malaria. Spleen examination should be carried out on all candidates for
work and any one suffering from enlargement of spleen should be put under treatment
with quinine.
2.3545
Malaria is a particularly dangerous diseases wherever large forces
of labour are congregated and especially where labour has been imported into the area
from outside and local condition are such as to permit of mosquito breeding. Every effort
should be undertaken where necessary and every case of malaria, whether fresh or
relapse, should be thoroughly treated with quinine.
2.3546
Precautions should be taken in the course of construction work of a
vidocreating conditions conducive to mosquito breeding.
2. The great requisites for preserving the health of workpeople may be conveniently
considered under the following four heads, viz., shelter, food; water and
conservancy. The measures which should be adopted on the actual appearance
of disease, and specially of and disease likely to assume an epidemic, form, will
be separately discussed.
a) Huts of sun dry 'bricks with chappar on top can be constructed at little expense in
most parts of the country, and they will be sufficient for the accommodation of
workpeople for short periods.
2.3547
In erecting them it is of great importance to select a good site high
ground removed from Jungle but well provided with trees, ought to be chosen wherever it
is available. The neighbourhood of rank jungle grass or weeds is particularly to be
avoided.
2.3548
The huts themselves should be raised on an earthen plinth of 2 feet;
and with open spaces of at least 10 yards between different rows. When good natural
site cannot be procured, the drainage should be particularly attended to, whenever,
owing to swampy or otherwise unhealthy situation, the sides should be carefully and
thinly plastered with mud so as to exclude the night air, and in such circumstances it will
also be advisable that the people should sleep on raised cots.
2.3549
It is very important that there should be no overcrowding; each
person should be allowed at lease 54 superficial feet and care should be taken to see
that the huts are kept clean and in good order.
b) As regards food, no Special arrangements will be necessary in places where the

work-people can draw their supplies from a neighboring market without any
difficulty,
2.3550
Where no such facilities exist, it will be advisable to organize a
bazaar and to see that the food provided is suitable both as regards quantity and quality.
It is of importance also to secure a sufficient variety, and in addition to the ordinary staple
articles of die! Such as atta, rice, dal, ghee and condiments, such valuable additions to
diet as meat, fowls, fruit and vegetable should not be omitted. A supply of good milk is
necessary.
c) Good and pure drinking water is of hardly less consequence than good food.
Wells should be covered and fitted with some form of apparatus for drawing water
which does not necessitate the introduction into the well of any vessel or bucket
handled by any individualable.
2.3551

A hand pump pr hand persain wheel is a suit form of apparatus.

2.3552
If the only source of water-supply be a pond it should be adequately
fenced off; water should be pumped from it and led through clarification and cholorination
tanks a to a storage and distribution tank with tapes.
d) General cleanliness of the line and their vicinity should be enforced. As the
encampment will probably be constantly moving with the progress of the work, it is
of tens impracticable to establish regular latrines. Under the circumstances, the
trench system most suitable. Every morning one or more fresh trenches should be
dug according to the number of people to be provided for. They should not be
deeper than one foot and should be covered in daily. The greatest dangers likely
to arise from trench latrines, are :
i.

Contamination of water, and

ii.

Fly breeding. .

2.3553
In selecting a place for trenches, it is indispensable than they should
be removed as far as possible, consistent with convenience, from the water-supply.
2.3554
Fly breeding can be prevented if encrets be properly covered with
dry earth immediately on deposition and the trench filled in at the end of each day.
2.3555
The importance of preventing fly-breeding cannot be over
emphasised since flea are carriers of deadly disease, particularly bowl diseases, such as
dysentery, typhoid fever and cholera.
3. The precautions referred to in the foregoing paragraphs, if carefully attended to,
are calculated to safeguard the health of the people employed.
2.3556
Should sickness occur in a labour
force, those disease which are liable to assume epidemic proportions require special
attention. The more important of these are:
2.3557
Smallpox, cholera, plague, influenza, and enteric, relapsing and
crebrospinal fevers, but other infectious diseases require that special precautions be
taken.
2.3558
On the occurrence of a case of infectious disease the patient should
be removed at once to an Infectious Diseases Hospital or Dipsensary, if one exists in the
neighbouring station, and the District Medical Officer of Health notified. The latter will

arrange for the necessary measures to be undertaken for the immunization of contacts
and the prevention of spread of the disease. If there be no special hospital or dispensary
in the reception of such a case, the patient must be collated in a separated hut well
removed from the main camp. All communications between the case and the camp
should be restricted to the absolute minimum. On termination of the illness, clothing
bedding and all other infected articles should either be thoroughly disinfected or
destroyed by burning according to the instructions of the District Medical Officer of
Health.
2.3559
The occurrence of a case of cholera should at once be notified to
the District Medical Officer of Health by telegram of through a special messenger. The
patient should be isolated. Body discharges should be received in resceptacles
containing a suitable disinfectant and should be disposed of by burning or burial. All local
sources or water-supply such as wells should be disinfected by treatment with potassium
permanganate or cholorine according to the instructions of the Medical Officer of Health.
Articles of food and drink must be protected from flies and dust, and all water and milk
boiled before consumption. Uncooked food, particularly fruits and salads, should be
avoided. All individual should be inoculated against cholera as early as possible and
contacts kept under surveillance for a period of at least a week. All cases of diarrhoea
should be isolated, treated with Tombs' Essential Oil Mixture "A", and kept under
observation.
2.3560
Similar precautions must be observed on the occurrence of typhoid
fever or dysentery.
2.3561
Smallpox will not occur in a labour force if vaccination has been
thoroughly carried out on recruitment.
2.3562

All cases of malaria should receive adequate quinine treatment.

2.3563
Should plague occur the strictest precautions must betaken at once
to prevent its spread. Cases must be isolated, protective inoculation carried out and
antirat and antiflea measures instituted.
4. The following rules should be observed for the disinfection of boding and clothing :

1. All articles that may, be any chance, have come in contact with a case of
infectious disease must be disinfected.
2. Straw, rags and articles of no value should be burnt.
3. Clothing, bedding, etc., should be completely immerse in boiling point for fifteen
minutes, the clothing, should subsequently be dried in the sun.
4. The cot, articles of furniture, the floor, etc. should be scrubbed with a solution of
perchloride of mercury 1:1,000 or with a solution of carbolic acid 1:20 or with a
solution of Izal 1-600, and subsequently washed with soap and water and, if
possible, dried in the sun.
5. The room should be thoroughly aired and the walls lime-washed.
5. 5. The general sanitation of the area in which a labour force of operation should
be under the control of the District Medical Officer of Health and a subordinate
Health Officer should be specially engaged to institute and supervise all health
measures necessary for the well-being of the workers.

6. The question of general medical supervision apart from infectious disease has to
be considered. It will be advisable (hat a Sub-Assistant or Assistant Surgeon with
a small hospital should be attached to each or set of gange, of work-people. In
most oases, a central establishment will be sufficient for several miles of work.
The hospital should be reserved for treating accidents and cases of a trifling
nature, in which complete recovery may be soon expected. As a rule, it will be
better to transfer the sick suffering from more severe illness to the neighbouring
station where they can be better cared for. It is also necessary that the Assistant
Surgeon or Sub-Assistant Surgeon should be under supervision. Whenever
circumstances admit of it, the camp "Should be frequently visited by the Civil
Surgeon of the strict. Even when distant from his headquarters, it is very
desirable that he should pay at least one visit in the month to ascertain that the
Sub-Assistant or Assistant Surgeon is carrying on his duties properly. A weekly
report should be submitted by the Sub-Assistant or Assistant Surgeon to the Civil
Surgeon. He would those be informed of what as going on, and on the occurrence
of any emergency his services would always be available when called for by the
Engineer incharge.

2.3564
2.3565
2.3566

APPENDIX V

(Referred in note 3 to P. F. R. 8.8 and P. F. R. 15.2)

RULES FOB THE SUPPLY OFARTICLES FOR THE PUBLIC SERVICE

(PUNJAB STORES PURCHASE RULES, 1051).
2.3567

Preamble

2.3568
The policy of the Government of the Punjab is to make their
purchases of stores for the public service In such a way as to encourage the
development of the industries of the country in general and of the Punjab in particular to
the utmost possible extent consistent with economy and efficiency. Conditions regarding
quality and price being equal, preference in making purchases will be given in the
following order:
i.

Firstly, to articles which are produced in Pakistan in the form of raw materials or
are manufactured in Pakistan from raw materials, produced in Pakistan; further
preference should be given to articles produced in the Punjab;

ii.

Secondly, to articles wholly or partly manufactured in Pakistan from imported

materials; further preference should be given to articles produced in the Punjab;

iii.

Thirdly, to articles of foreign manufacture held in stock in Pakistan provided they

are of suitable type and requisite quality.

iv.

Fourthly, to articles manufactured abroad which need to be specially imported.

2.3569
Even when conditions of quality, and price are not equal preference
should normally be given to articles which are produced in Pakistan too in form of raw
materials or are manufactured in Pakistan from materials produced in Pakistan (Further
preference to be given to articles produced or manufactured in the Punjab), provided the
quality is sufficiently good for the purpose and the price is reasonable. But the assent of
the Finance Department will be required in all such cases except where in any one ease
the total loss to Government involved in purchasing the more expensive article of
Pakistan manufacture does not exceed Rs. 200.
2.3570
In pursuance of this policy the following rules are prescribed ; and
except in the case of those stores and articles for the purchase of which special orders
are issued by the Punjab Government, these rules are applicable to all purchases of
stores made through the Provincial Stores Purchase Department and to all purchases of
stores made by the Heads of the Departments and other officers who are empowered to
purchase stores whether through the Provincial Stores Purchase Department or
otherwise.
2.3571
Note (1)For other instructions relating to preamble see
Annexure A. Volt (2)Nothing in the following rules shall restrict the
responsibility of an officer of the Public Works Department to
undertake works in an emergency.
2.3572

RULES

2.3573
Rule 1Officers or departments desiring to purchase stores shall
submit their indents to the Stores Purchase Department which shall place the order for
purchase except when otherwise provided in the rules or where the Stores Purchase
Officer authorises the direct purchase of any articles which in his opinion can most

conveniently or cheaply be purchased by Indenting Officers. If the articles required are

such as are not stocked of manufactured in Pakistan, the Indenting Officer is at liberty to
make inquiries from manufacturers or their local representatives, If any, independently of
the Provincial Stores Purchase Department, with a View to indicating precisely in the
indent details regarding specifications design, etc., 80 as to assist the Department in
placing the order speedily.
2.3574
Rule 2Except as provided for in Rule 7 all articles required to be
purchased for the public service shall be purchased on the condition that delivery shall
be made in Pakistan for payment in rupee* in Pakistan.
2.3575
Rule 3Tenders shall be invited in Pakistan and also abroad when
considered desirable by the authority competent to place on order to purchase stores for
the supply of all articles which are purchased under rules 2, 4 and 5, unless a rate or
running contract exists for the supply of the articles or unless the value of the order to be
placed is a small, or unless there are sufficient reasons, which should be recorded in
writing, to indicate that it is not in the public interest to call for tenders. No tender which
fails to comply with the conditions as to delivery and payment prescribed in rule 2 above
shall be accepted.
2.3576
The Indenting Officers
should anticipate their needs and inform the Stores Purchase Officer well in advance so
that he may have sufficient time to call for tenders and to make suitable arrangements
for the supply of stores.
2.3577
Note 3The following procedure for inviting tenders
shall be followed as far as practicable:
a) Tenders should be obtained:
2.3578

by advertisement (open tender),

2.3579

number of firms (limited

2.3580

direct invitation to a limited tender),

2.3581

by invitation to one firm only (single tenderer private purchase).

b) Open TenderFor all cases in which the estimated value of the tender to be
received is Rs. 5,000 or above tenders will be invited by public advertisement.
c) Limited TendersIn cases in which the estimated value of the tender to be
received is less than Rs. 5,000 tenders may be invited from a limited number of
firms.
d) Single Tender-----In the case of small orders or when the articles required are of
a proprietary character and competition is not considered necessary; tenders may
be invited from one firm only.
2.3582

Rule 4

a) All articles whether manufactured in Pakistan or abroad shall before acceptance

be subject to inspection by the consignee or the inspection committee appointed
by Government or the Stores Purchase Officer or such Officer or Officers as
maybe appointed by him in this behalf. In case of a dispute, however, the decision
of the Stores Purchase Officer shall be final. No payment shall be made unless
the stores have been inspected and passed except in cases otherwise provided

for In the rules, or where previous sanction of the Punjab Government in the
Administrative Department in consultation with the Finance Department for
advance or earlier payment has been obtained.
b) Inspection of the goods shall be carried out by the Inspecting Officer in such
period as may be specified in the order forms, and if no such period has been
specified, the inspection shall be carried out within a week of the date of the
receipt of the goods by the consignee. The Inspection Officer shall inform the
contractor of the date on which he intends to carry out the inspection, and shall
also invite him to be present at the inspection if the .latter so desires
c) When the contracted goods are delivered personally by the contractor or his
representative, the consignee shall issue a receipt to him of the goods received
and shall keep the material in safe custody till the time of inspection.
d) The Inspecting Officer other than the stores Purchase Officer shall immediately
inform the Stores Purchase Officer, and the contractor in writing about the goods
rejected by -him giving his reasons for rejecting them. He shall also ask the
contractor to remove the goods within ten days from the date of receipt of the
information by him. After the expiry of this period the consignee will not be
responsible for any damage to them. If the goods are accepted, the bills of the
contractor shall be paid by the indenting Officer within one mouth from the date of
acceptance of the goods. The contractor shall be asked to replace the rejected
goods within the period specified by the consignee. Intimation regarding rejection,
replacement, removal of goods, etc., shall be made by a registered notice,
acknowledgement due. If on receipt of the registered notice of rejection, the
contractor claims that the goods, are in accordance with the specifications laid
down in the order, or the sealed sample, he may prefer and appeal to the Stores
Purchase Officer under intimation to the consignee under registered cover within
five days from the date of receipt or the notice. When such an appeal has been
preferred the consignee will keep the goods in his own custody until final decision
by the Stores Purchase Officer, West Pakistan, In case the goods have been
inspected and rejected by an Officer or Officers of the Stores Purchase
Department, the contractor may prefer an appeal to the West Pakistan
Government in the Department dealing with the Stores Purchase Organization
for final decision.
2.3583
Rule 5(1) Except as
provided in rule 7 of the rules, all plan and machinery shall be purchased in Pakistan
through the Stores Purchase Officer, West Pakistan, and unless otherwise agreed upon
in any particular case, payment for the plant and machinery will be made by the
Indenting Officer as follows :
i. eighty percent of the contract price will be paid on delivery of the plant;
ii.

twenty percent of the contract price plus the cost of erections the erection has to
be made by the supplier, will be paid on final inspection and test; or alternative, at
the supplier's option, the full hundred per cent will be paid after erection or/and
final inspection and test. In the former case the supplying firm will be required to
give an undertaking to replace the machinery wholly or in part in case it is not up
to specifications or does not give proper performance.
2.3584

In exceptional cases, where payment of the 20 percent relent d to in

clause (ii) above is necessary before requisite tests are complete the previous approval
of Government in the Administrative Department should be obtained. Ordinarily all tests
should be completed within 3 months of the supply of stores.
2.3585
NoteConsent of the Finance Department to the
payment of the full value of Stores prior to the requisite tests being
complied with is not presumed.
1. Iron and steel articles such as bridge girders, roof trusses, foiled steel beams,
rails angle irons or other sections shall be obtained in Pakistan only from firms
approved by the Stores Purchase Officer and entered In a list maintained by him
for the purpose,
3. Purchases referred to in tub-rules (1) and (2) above shall be made or arranged for
by the Stores Purchase Officer in consultation with the Indenting Officer. In case
of disagreement, the former may refer the matter to the Head of the Department
concerned, and if the Stores Purchase, Officer and the Head of the Department
concerned cannot agree, the Stores Purchase Department will refer the matter to
Government in the Department dealing with the Stores Purchase Organization.
2.3586
Rule 6 Nothing in these rules shall be deemed to prohibit the
purchase of articles by one department from another.
2.3587
Rule 7 When suitable purchases
of plant arid machinery or other stores cannot be made in Pakistan and the Stores
Purchase Officer certifies this fact; an Indenting Department may obtain them from
abroad through the Supply and Development, Department Government of Pakistan,
Karachi through which the arrangements for purchase shall be made.
2.3588
Rule 8 In cases of emergency when inconvenience to the public
service is likely to be caused by waiting to obtain an article through the Provincial Stores
Purchase Department, a competent authority, may purchase in Pakistan articles not
manufactured in Pakistan up to a limit of Rs. 600. For purchases between Rs. 500 and
Rs. 1,000 he must obtain the sanction of the .Head of his Department. The authority
making such purchases or sanctioning such purchases must within 15 days inform the
Stores Purchase Officer of the reasons which led him to exercise these emergency
powers. For direct purchases over Rs. 1,000 the previous sanctions of the West Pakistan
Government in the Administrative Department dealing with the Stores Purchase
Organization or the Finance Department as the case may be, must be obtained.
2.3589
Note. ---The term competent authority means an
authority who has general or special powers to incur expenditure on
the purchase of stores.
2.3590
Rule 9 Where for any article the Provincial Stores Purchase
Department, has arranged a rate or a running contract, the Indenting officers shall obtain
their requirements of that article in terms of the rates or the running contract and no
indent should be sent to the Stores Purchase Officer.
2.3591
Rule 10 Subject to any rate or running; contract arranged by the
Provincial Stores Purchase Department articles of the, classes detailed below may be
purchased direct from the local market:
1. Articles of perishable and fragile nature end inflammable and volatile articles.

2. Spare parts of machinery and articles urgently required to effect repairs (not
exceeding Rs. 100 in value).
3. Articles in common use, provided the cost of a particular article does not exceed
Rs. 100 to .each case. Purchase should not unnecessarily be split up make their
value Rs. 100
4. Live-stock, seeds, country carts, yokes and country plough.
5. Material such as sand, kankar, store, lime. etc.
2.3592
Rule 11The West Pakistan Government in the Department
dealing with the Stores Purchase Organization in consultation with the Finance
Department, where necessary, may (unction a departure from these rules in any
individual oases if the interests of the Public Service so required. All applications for
sanction to such departures should be made through the Administrative Department
concerned.
2.3593

Rule 12Recoveries made from contractors on account of

a) delay in supply of stores, and

b) excess cost of the repurchase when It in found necessary to cancel a contract,
should in the first instance, be credited to a suspense head. When the amount is
eventually determined it should be credited as revenue of the department
concerned, or in the case of departments not having a "corresponding receipt
head, under the head XXXIIindustriesStores Purchase Department.
2.3594
Recoveries may, where stores are indented for
on capital account be adjusted in reduction of expenditure under the capital major head
concerned.
2.3595
Rule 13All subordinate offices will submit to their respective Head
of Department not later than the 1 st May in each year an annual return of expenditure on
Stores in the form in Annexure B. The Heads of Departments will consolidate the returns
received from subordinate offices and forward to the Provincial Stores Purchase
Department by the 1st Juno in each year a consolidated annual return in the same form
after including therein the expenditure incurred by the head office. The Stores Purchase
Department will in turn prepare a Provincial Government by the 1 st August in each year.
Instructions for the preparation of these returns are given in Annexure B and should be
carefully observed.
2.3596
Rule 14Officers from Pakistan who visit the United Kingdom in
order to make enquiries with a view to arrange purchases, especially of machinery,
should place themselves in touch with the Pakistan Stores Department, London, and its
experts.
2.3597
Rule 15The Provincial Stores Purchase Department is authorised
to make purchases of stores on behalf of local bodies and commercial departments on
payment of departmental charge. The rate of such charges shall be 1 per cent of the
values of stores purchased when inspect ion is carried out by the Department, even
though periodically, and 1 per cent in other case. Local bodies should remit departmental
charges by cheques or bank drafts in favour of the Assistant Stores Purchase Officer;
Punjab immediately after an order is placed on their behalf. Recovery of departmental
charges from commercial departments shall be made by book transfer.

2.3598
2.3599

ANNEXUREA

INSTRUCTIONS RELATING TO THE PREAMBLE

1. These rules express a definite preference for articles which are produced in
Pakistan in general and in the Punjab, in particular in the form of raw materials or
are manufactured in the Pakistan from raw materials produced in Pakistan and
also for articles wholly or partially manufactured in the Pakistan from imported
materials. They extend also a preference (but not in price) to articles of foreign
manufacture stocked in Pakistan .over those which have to be specially imported.
2. The difference m the character of the preference which may be given should be
carefully noted. In the case of the first two categories mentioned in the. Preamble,
the condition is that the quality is sufficiently good for the purposes, and for the
third category that the articles are of suitable type and requisite quality. This means
that articles coming under the first two categories should be accepted, unless it in
considered that the quality is definitely not up to the standard required, even
though imported articles may be considered to be of better quality.
3. The other kind of preference referred to in those rules is price preference and it is
enjoined that a limited price preference may be given to articles produced or
manufactured in the West Pakistan in particular and in Pakistan in general either
wholly or in part. It should be noted that no price preference should be given to
articles fulling in the third category over those which come within the last category.
4. A strict comparison with prices prevailing abroad is not required, but the underlying
principle is that the preference to be accorded to West Pakistan or Pakistan
products is to be tempered by considerations of economy and should discriminate
between articles made from Pakistan and from imported raw materials.
5. Ordinarily a limited "degree of price preference in favour of articles produced or
manufactured in the West Pakistan in particular and in Pakistan in general will be
justified for one or other or the following reasons:
a) When the industry in question is expected to fill a vital gap in the economic life of
the country and is likely to take a firm root in the soil in the near future.
b) To prevent any sudden dislocation of the labour market on a large scale.
c) To regulate and control foreign competition specially during periods of temporary
trade depression abroad.
d) To counteract the advantage to foreign industries arising from the depreciation of
the currency of the country in question or the like.
6. Price preference will be given subject to the previous approval of the West
Pakistan Government or subject to such rules as may be prescribed by them.

2.3602

2.3600

ANNEXURE B.

2.3601

(See Rule 13)

ABSTRACT RETURN OF EXPENDITURE ON STOFES PURCHASE BY

THE DEPARTMENT, DURING 19-19

1.
a) All subordinate offices will submit this return to their respective Heads of
Departments not later than the 1st March in each year.
b) The Heads of Departments will consolidate the returns received front subordinate
offices and forward to the Provincial Stone Purchase Department by the 1st Juno
in each year a consolidated annual return in this form after including therein the
expenditure incurred by the head office.
c) The Stores Purchase Department will in turn prepare a provincial consolidated
statement in this form and forwarded it to Provincial Government by the 1st August
in each year.
2. The return is intended to show the extent to which the requirements of the public
service are being met by the purchase of stores of local and foreign manufacture of
supply.

2.1

3. The return should be accompanied by a short review by the Head of Department

explaining the cause of important varitions under any head compared with the
previous year. Heads of Departments are responsible for preparing the return from
records of purchases in their own offices, annual returns submitted to them by
subordinate offices.
4. Purchases should be recorded for the financial year during which made, annas and
pies should be omitted from the totals under each head.
5. Efforts have been made to give an exhaustive classification in the return. If
however, doubt arises as to the correct head to which any "be allocated, reference
may be made to the Stores" Purchase
6. The Purchases made by the Stores Purchase Department on behalf of local bodies
will be shown in a separate return.
7. The following purchases should be excluded from the return : a) Purchases of stores of foreign manufacture by one Department from another, and
b) Purchase of bricks and Pakistan lime and mortar.

ABSTRACT RETURN OF EXPENDITURE ON STORE PURCHASED BY

THE DEPARTMENT, DURING 19

2.3604

Classes, heads and

sub-heads

2.3638

A. Bridge Work
B. Engineer's Plant, excluding
petty tools.
C. Workshop Machinery and
heavy tools.
D.
i.

Machinery

ii.

Steam Rollers

iii.

Trucks

iv.

Motor Cars

v.

Cycles

vi.

Other Vehicles

E. Tools and Stores not

specially provided for under
F.
F. Tools and Stores
a) Tools
b) Stores
1. Hardware and metal utensils.
2. Lamps and Lampware other
than glass
3. Wire
4. Metals, unmanufactured :
2.3650 Brass

2.3605
2.3614
2.3623
value of
Value of Value of
Stores produced in
stores 2.3615
Pakistan
purchased imports
2.3628
2.3634
in the
2.3616
Cost of
Cost of
2.3606
stores
stores
goods
United purchase
obtained obtained
2.3607
d in
from west
from
Kingdom 2.3617
Pakistan
sources
or
Pakistan Government other than
Department mentioned
2.3608
2.3618
2.3640
2.3642
2.3644
2.3646
2.3648
2
3
4
5
6
2.3659
2.3660
2.3661
2.3662
2.3663
2.3624
REMARKS

2.3603

2.3651 Copper
2.3652 Iron,
2.3653 Lead
2.3654 Steel
2.3655 Tin
2.3656 Zinc
2.3657 Aluminium
2.3658 Miscellaneous
5. Timber
6. Hides and Skins
7. Leather and manufacture of
leather.
8. India-rubber goods
9. Paints, colours and varnishes.
10. Lubricating oils
11. Greases
12. Furniture
13. Canvas, tents, tarpauline, and
waterproof goods.
14. Cotton goods
15. Linen goods
16. Silk goods
17. Woollen goods
18. Miscellaneous apparel and
equipment including badges,
etc.
19. Cordage, ropes, thread-ball,
twines, tapes, etc.
20. Chemicals, drugs and
medicines.
21. Scientific and surgical
instruments.
22. Earthenware, glass, glassware,
crockery and cutlery.
23. Asphalt, bitumen, maxphalt, etc.
24. Pitch and coaltar
25. Coal, coke and other fuels.

26. Matches
27. Cement
28. Soaps
29. Tallow
30. Wax
31. Wines and spirits
32. methylated spirit
33. Petrol
34. Kerosene Oil
35. Enamel wares
36. Bruches
37. Sanitary goods
38. Steel furniture
39. Bakelite and allied goods.
40. Buttons
41. Dyes
42. Jute, hamp and their
manufactured goods.
43. Bamboo
44. Textile yarns
45. Sewing machines and parts.
46. Veterinary instruments and
appliances, etc.
47. Miscellaneous
G. Electrical plants and Materials
:
1. Electrical plant
2. Instruments and apparatus.
3. Transmission and distribution
materials.
4. Electrical lamps, fans, etc.
5. Bells, batteries, etc.
H. Foodstuffs :
1. Food grains
2. Oilseeds
3. Tinned foods

4. Ghee
5. Vegetable ghee
6. Edible Oils
7. Fats
8. Gur
9. Sugar
10. Spices
11. Animal fodders
12. Miscellaneous
I. Miscellaneous
1.

Radio sets, gramo-phones,

musical instruments.

2.

Weighing machines, Weights

and balances.

3.

Survey and drawing

instruments.

4.

Umbrellas

5.

Miscellaneous

2.3664

2.3665
2.3666
2.3667

APPENDIX VI

[Referred to in paragraph 2.70 (2)]

INSTRUCTION FOR THE GUIDANCE OF SUPERINTENDING

ENGINEERS ACTING AS ARBITRATORS

1. It should be remembered that reference to arbitration in intended to be an

expeditious, inexpensive and decisive method of settling a dispute relating to a
contract without resort, to the dilatoriness, intricacies and complications of Civil
litigation. The Superintending Engineer when moved as arbitrator should, keeping
these principles in view, do justice to the claims of both sides within the limitations
imposed by the clause which empowers him to act.
2. The points which Superintending Engineer qua arbitrator should bear in mind in
settling a dispute are as follows:
a) On receipt of notice or letter of reference to arbitrator the Superintending Engineer
should see that the letter of arbitrator and is signed by an officer competent to bind
Government, i.e., by an officer not below the rank of Divisional Officer. He cannot,
of course, refer the point for arbitration to himself. If satisfied that the points are
clear and within his jurisdiction as arbitrator, he should then issue to both parties
concerned notice of the date, place and time fixed for the appearance of the
parties, or their representatives, and for the production of witnesses and
documentary evidence, re-stating precisely the points referred for arbitration and
that those matters will be finally determined by him as arbitrator, and that if either
party fails to attend the matter may be decided ex-parte.
2.3668
In such notice it should be explained that he, as arbitrator, has no
power to summon witnesses but that if either party requires the other to produce any
documents in the possession or power of the other he must inform the arbitrator in good
time (not less than seven days) before the date fixed as above.
b) He should thereafter, before arriving at, or in any case before recording any
decision, give each side further reasonable opportunity to adduce evidence, oral or
documentary, which they may wish to bring (in the presence of the other) and he
should listen (within reason) to any arguments which they may wish to present at
the conclusion of the evidence. These proceedings should be conducted in the
presence of both parties to the dispute or their legal representatives. If, however,
either of the parties is absent on any hearing of which he has had due notice, the
arbitrator may proceed ex-parte, after recording a formal order to that effect. The
Superintending Engineer should keep a brief note of the proceedings recording to
the presence of the parties before him and the fact of his having conformed to the
procedure herein suggested. He should also record briefly the statements of
witness. But subject to these observations the proceedings may be conducted
without any special formalities.
c) When the dispute is ripe for decision the Superintending Engineer should give a
decisive award and should avoid any vagueness or indefiniteness which might
render the award incapable of execution. Here it should be noted that he does not
require any reasons to be recorded in justification of decision.
d) In giving his decision the arbitrator must confine himself to the matters referred to
him for arbitration. He should refrain from giving any decision on matters not
referred to him for arbitration.

2.3669
Particular care should be taken to decline to make an award on any
matter which does not fall within the terms of the Contract, and on claims to which
Government have not already agreed, e.g., claims of an extraordinary in completing a
work before the contractual period at the request of the Engineer incharge of the work of
claims for compensation where work has been brought to a stand still through no fault of
the contractor. In such oases the claimant should be merely directed to submit his claim
to the proper authority for consideration of Government as the claim falls outside the
arbitrators jurisdiction
e) In giving his decision the arbitrator should apply the principle of justice, equity and
good conscience and refrain from any intricate legal or general discussions. He
should at far as possible, abstain from reference as to matters outside the scope of
the particular contract which he is called on to interpret.
f) If at any time prior to signing the award the arbitrator receives notice of the fact that
a suit has been lodged relating to matters referred to arbitration the arbitrator
should at least pause sufficiently to ascertain whether a suit has been lodged prior
to the reference to arbitration and, if so, or In any case if restrained by injunction
postpone all further proceedings unless and until the suit is Stayed.
g) If under Article 12 of the Stamp Act the decision of an arbitrator when recorded will
require stamp he should inform the parties of the amount (referring the question if
in doubt to the local Collector) and leave the instrument unsigned until cue or other
party provides the amount payable. 3.
3. The necessity for these instructions will be apparent from a reference to sections
20 and 21 of the second Schedule of the Civil Procedure Code (of the
corresponding provisions of the "Indian Arbitration Act as adapted by Pakistan"
Arbitration Act where applicable). It is open to either party on the award being
announced to move a civil court having jurisdiction to pass judgment according to
the terms the award, and the civil court when thus moved is bound to decree the
award as made by the arbitrator, unless the opposite party can show that the
award should be remitted or set aside for any of the reasons given in sections 14
and 16 of the Second Schedule of the Civil Procedure Code, etc. If, however, the
Superintending Engineer conforms to the directions suggested, there be inpractive
no ground for remission unless (matters which in outside the superintending
Engineer's control). It should subsequently be made to Sppear that either party has
been guilty of fraudulent concealment or of willfully misleading the arbitrator.
4. Subject to these observations the decision of the Superintending Engineer as
arbitrator would be filial and binding cm both parties.
5. In all oases of arbitration in which the amount of the award exceeds Rs. 2,000
copy of the award should be forwarded to the West Pakistan Government for
information.
6. Intimations regarding awards made by Superintending Engineers should in all
oases be sent to the Director Audit and Accounts works, West Pakistan, Lahore,
for audit purposes.
7. The award made by an arbitrator is binding on both parties and then can be no
question of the Audit Department or of Government criticising the action of the
arbitrator unless misfeasance or mal-feasance is so dearly apparent as to render it
imperative for Government to take legal action to have the award made by the
arbitrator set aside. As, however, it is desirable that the Audit Department should

be in a position to ascertain whether the arbitration proceedings resulted from the

failure of the Departmental Officers concerned to carry out their duties properly, it
is necessary, to acquaint the Director Audit and Accounts Works, West Pakistan
with the entire circumstances necessitating a reference to arbitration. To enable
this to be done, the department in which a case is referred, to arbitration should in
future prepare a memorandum showing the full facts dealing with the
circumstances leading up to arbitration and stressing whether or not there has
been any failure on the part of any Departmental Officers concerned which has
contributed to the need for arbitration. The memorandum should be prepared as
soon as arbitration proceedings are completed and sent to the Finance
Department for consideration and then, on receipt of the latter's observations,
forwarded to the Director Audit and Accounts, Works. West Pakistan to enable him
to decide whether or not the ease is a fit one for report to the Legislative Assembly
through his Appropriation Accounts.

2.3670

APPENDIX VIl

2.3671
Instructions to be observed when a division, sub-division is
amalgamated with another division, subdivision and when a new division/subdivision is formed by separation from an old one (referred to in paragraph 4.57).
1. While transferring the record of transactions from the books of a Division/SubDivision which is to be closed to those of the Division Sub-Division with which it is
to lie amalgamated, the following instructions should be observed strictly :
i.

CashThe Divisional and the, Sub-Divisional Accounts including imprests should

ho closed on the date fixed for the abolition and the unspent cash balances, if any
should be paid into the Treasury on that date to the credit of Buildings and Roads
Department by the closing Division. The unspent balances of Salary and Travelling
Allowance, etc., of the Establishment should, however, be made over to the
Executive Engineer, of the Division with which the Accounts are to be
amalgamated and the acknowledgments oft he money thus handed over should
be sent to the Audit Officer.

ii.

Suspense and Deposit BalancesThe balances outstanding, the suspense

accounts including stock purchase, Miscellaneous advances and in the Schedule
of P. W. Deposits the date of abolition of the Division/Sub-Division will be closed
and transferred to the new Division through book and adjustment as noted below :

2.3672

Credit

2.3674
StockFor
(including manufacture).

stock

2.3673

balance 2.3675
Transfer between Buildings
and Roads
Officer (New Division.

2.3676
Miscellaneous advancesFor 2.3677
any balance at debit of this head.
2.3678
2.3680
Public
Works Deposits.
2.3683
purchases

Stock

By Debit to

Debit
2.3681
For
any balance at
credit of this head.

Ditto.
2.3679

By Credit to

2.3682
Transfer between Buildings
and Roads
Officer (New Division.

2.3686
2.3687
2.3688
converse entries.
iii.

The items will then be brought in details amalgamated Division by

WorksAll expenditure incurred on unfinished works should be included in the

progressive figures of works accounts by the amalgamated Division/Sub-Division,
as if it was incur red in that Division/Sub-Division in the first instance no transfer of
expenditure need be made through the Remittance Schedule. Similarly, all arrears
due to contractors, piece workers, labourers or work-charged establishment will be

brought on to several schedules of the amalgamated Division/Sub-Division and

cleared in the ordinary course as if they had originated in that Division/SubDivision. In this connection particular emphasis is laid on the extracts from contractors ledgers which should be complete and brought up-to-date in all respects
before a Division/Sub-Division is to lie abolished. The amalgamated Division will
then incorporate the transactions in its schedule in the manner explained above. A
list of all works in progress will be supplied to the amalgamated Division/SubDivision and to the director, Audit and Accounts (Works). The register of works and
other relevant works record should be transferred to the amalgamated Division.
iv.

GrantThe unspent balance of the grant at the disposal of the closing Division/
Sub-Division will be transferred by formal reappropriation to the amalgamated
Division/Sub-division by the Superintending Engineer/ Executive Engineer.

v.

Drawing AccountsThe Drawing accounts with the Treasury of the Divisional

and Sub-Divisional Officer should be closed and the unused cheques and Receipt
Books transferred to the amalgamated Division/Sub-Division under intimation to
the Treasury Officer with whom, they are in accounts.

vi.

StoresThe half-yearly register of stock (W. P. A. Form 12) and the register of
tools and plants (W. P. A. Form 15) should be closed. All articles in hand should be
made over to and shown as issued to the amalgamated Division/Sub-Division so
that the return of the closing Division/Sub-Division may close with 'Nil' balance.
Copies of these returns should be sent to the Executive Engineer of the
amalgamated Division/Sub-Division who will be careful to see that the balances
transferred agree with the quantities of stores actually received from the closing
Division/Sub-Division and that these balances are duly brought on to the return of
his Division/ Sub-Division as receipts of the month in which the amalgamation was
effective.

vii.

Advices of Debits or Credits/Transfers within DivisionAn all out effort should

be made by the closing Division/Sub-Division to adjust all advices of debits and
credits/transaction relating to transfers within Division/adjustment Memos received
from the Audit Office before a Division/Sub-Division is actually closed. Such of the
items which are not acknowledged in the accounts of the closing Division/SubDivision should be accepted and adjusted by the amalgamated Division/SubDivision as if the advices were sent to itself. Similarly the debits and credits, raised
against others Division/Sub-Division should be persued by the amalgamated
Division/Sub-Division in the same manner as if these transactions had originated in
the Division/Sub-Division itself. Special attention should be paid to the Adjustment
Memos., received from the Audit Office, which must be adjusted, to the final heads
under intimation to Audit Office before a Division/Sub-Division is closed. If any
memo, is left un-adjusted, the same should be made over to the amalgamated
Division under advice to Audit Office.

viii.

Liabilities not yet brought to AccountsLiabilities not yet brought to account

may be noted in the Divisional/Sub-Divisional register of transfers awaited to watch
their adjustment, if the same have .not already been noted in the above register.

ix.

Interest Searing SecuritiesThe interest Bearing Securities, viz. the Post

Savings Bank Pass Books, etc., should be made over and pledged to the
Executive Engineer/Sub-Divisional Officer of the amalgamated Division/Sub-

Division to which the works of the subordinates concerned are transferred. The
original security register should be sent to the amalgamated Division/Sub-Division.
x.

Revenue and Receipts Debits due to/from GovernmentA note containing

complete information regarding the likely revenue or receipts or debits due to/from
Government should be prepared by the Executive Engineer/Sub-Divisional Officer
of the Division/Sub-Division under reconstitution or abolition and made over to the
Executive Engineer/Sub- Divisional Officer of the amalgamated Division/SubDivision.

xi.

Road Metal ReturnsRoad Metal Returns should be completed and the balances
of road side materials as per the road metal register should be handed over the
amalgamated Division/Sub-division. The Sub-Divisional Officer receiving the
material should account- for the same in his books after physical verification.

xii.

Measurement BooksThe works "Last Entry" should be written by the SubDivisional Officer over his dated signature in each current measurement book
before handing them over alongwith other completed measurement books.

xiii.

Material AccountsThe material accounts in West Pakistan Account Forms 35,

37 and 44/45 should be completed in all respects before the closing of the
Division/Sub- Division. If any material account remains to be closed, the same
should be handed over to the successor Division/ Sub-Division with proper
instructions,

xiv.

Work Order BooksReference to voucher No. and dated in which payments

have been made should be noted on each work order so as to eliminate chances
of double payment.

xv.

Credit Note BooksCredit note books should be properly handed over, noting
thereon the number of blank credit notes still available in the credit notes book.

xvi.

Service Books and personal filesThe service books and personal files, etc.,
should receive special attention and handed over complete to the amalgamated
division.

xvii.

Copies of ContractsThe files containing copies of contracts should be handed

over to the succeeding division after noting the No. 4 and date of vouchers on all
contract forms, wherever payment has already been made.

xviii.

MiscellaneousOther Divisional and Sub-Divisional records rack as "Register of

Incumbents" office copies of Salary and Travelling Allowance Bills, Acquittance
Rolls and Receipts/Cheque Books, Pass Books, Remittance Books, Transfer Entry
Books Transfer Entry Order Books, vouchers and Muster Rolls, Daily Reports,
Register of Measurement Books, Works, Abstracts, Register of Works, Contractors
Ledgers, Register of sanction to Estimates. Register of Appropriation, Register of
Acquisition/Surrender of land, Register of Buildings, Capital and Revenue accounts
of Buildings, Service Lables Books, Books of reference, Register of Property,
Tender Register, Register of voucher slips, Register of Miscellaneous Revenues,
Kilns Register, Register of Divisional Accountant Audit objection and Rent Register,
etc., etc., should be completed in all respects and handed over to the
amalgamated Division/Sub-Division.

xix.

Inspection Reports, Audit Notes and Objection StatementAll inspection

reports. Audit, Notes, Half Margins and objection statement, etc., issued by the

Audit Office should be disposed of before the Division or Sub-Division is finally

closed. Subsequently objection and reminders should be disposed of by the
succeeding Division/Sub-Division.
xx.

W. P. A. Form 51 Settlement with TreasuriesSimilarly the schedule of monthly

settlement with treasuries shall be completed in all respects and sent to audit,
before the Division is closed, failing which the cause of arrears should be similarly
explained for necessary action in the succeeding Division.
2. An intimation regarding the impending closing down, amalgamation, etc., of any
Division/Sub-Division should also be sent to the Treasury Officer's concerned by
the Executive Engineer/Sub-Divisional Officer of the prospective defunct
Division/Sub-Division and the particular date which the change is to take place no
that they prepare and send C. T. Rs. and certificates of cheques to the correct
quarter. If the officer-in-charge of the defunct Division/ Sub-Division fails to inform
the Treasury Officer in time then the officer-in-charge of amalgamated
Division/Sub-Division should send the necessary intimation at the earliest
opportunity.
3. Although the above instructions are sufficiently elaborate, yet there might be
particular items relating to individual Divisions on which the guidance of Audit
Office to examine the particular points in detail before issuing further necessary
particulars the Executive Officer concerned should address the Audit Office for
necessary instructions at least two months in advance of the final date of the
.closing of the Division in accordance with requirements of paragraph 549 of West
Pakistan Account Code. No such letter need however, be sent in the case of
closing of a Sub-Division, unless this is extremely urgent or important, as the
Divisional Accountant posted in the Division by Director, Audit and Accounts
(Works) is supposed to issue necessary instructions and watch their compliance in
the light of the general instructions given above.

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